WORLD TRADE G/RO/22/Add.1
13March 1998
ORGANIZATION(98-0884)
Committee onRules ofOrigin
TENTH REPORT OFTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
TOTHE COMMITTEE ONRULES OFORIGIN
Note bytheSecretariat
Addendum
TheTechnical Committee onRules ofOrigin hassubmitted totheCommittee onRules ofOrigin
results ofitswork inanadministrative document (template) which contains agreed product-specific
rulesoforiginconcerningcertainproductsandproductssectors(Basket1decisions)aswellasunresolved
issues onwhich theTechnical Committee wasunable toreach consensus afterexhausting itstechnical
discussions. Asindicated indocument G/RO/22, theadministrative document isherewith circulated
toMembers, together withtheletter oftransmission oftheChairman oftheTechnical Committee on
Rules ofOrigin.G/RO/22/Add.1
Page2
Brussels, 26January 1998.
Dear Ms.Berrig,
AtitsTenth Session theTechnical Committee onRules ofOrigin continued itssecond
examination ofproposed rulesoforigin, taking upChapters 1through 24and84oftheHarmonized
System under thework programme fortheharmonization ofrules oforigin. Accordingly, Iam
submitting totheCommittee onRules ofOrigin onbehalf oftheTechnical Committee thefollowing
work results under theharmonization work programme :
I. Rules ofOrigin asagreed byconsensus intheTechnical Committee forproducts andproduct
sectors classified inChapters 1to24oftheHarmonized System. Theagreed Rules ofOrigin, designated
asBasket 1decisions, appear inthetables appended totheenclosed referral document 42.146. The
Technical Committee understands thatthese rules aretobeconsidered bytheCommittee onRules
ofOrigin withaviewtotheirendorsement.
II. Unresolved Issues which theTechnical Committee, upon exhausting itsdiscussions without
reaching consensus, hasdecided should bereferred totheCommittee foritsconsideration. Ingeneral,
these issues relate totheidentification ofthelastsubstantial transformation performed onagood.
Theenclosed referral documents 42.146 (Chapters 1to24)and42.147 (foroneissue inChapter 84)
identify theissues fordecision, setoutthediffering views andoptions presented during Technical
Committee discussions, andidentify therelevant Harmonized System codes aswellastherelevant
Technical Committee documents. Theunresolved issues fordecision bytheCommittee areidentified
alsointheappended tables.
TheTechnical Committee andtheWCO Secretariat stand ready toassist theCommittee as
itaddresses these issues.
R.JANECZKO,
Chairman.
P.S. Some oftheissues inChapter 15aredesignated as“TCRO draftonly”andinthetable as
submitted toCRO forinformation. Thismeans thatTCRO willcontinue todiscuss these issues and
therelevant templates haveaprovisional character.
Enclosures :
1. ReferraldocumentforunresolvedissuesinChapters1to24(42.146).Annexedtothisdocument
aretables withagreed rulesoforigin andproposed rulesoforigin relating tounresolved issues; these
tables contain alsoBasket 2issues stillretained forfurther discussion bytheTCRO.;
2. Referral document forunresolved issues inChapter 84:42.147.
3. Terminology Guide.G/RO/22/Add.1
Page3
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGIN FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN
(Designated as“Basket 1”intheAnnex)
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR FURTHER DISCUSSION -DESIGNATED AS“BASKET 2”
CHAPTERS 1-24
TheCommittee onRules ofOrigin isinvited todecide whether theproducts resulting fromprocesses
described below haveundergone theirlastsubstantial transformation.G/RO/22/Add.1
Page4
CHAPTER 1
ISSUE No.1:RAISING/FATTENING OFANIMALS
OPTION A:Yes
1. Undercertainconditions,raisingmayberegardedasreflectingthelastsubstantialtransformation
sinceitradically transforms theanimals concerned. Their weight, sizeandcommercial value increase
substantially. Theconditions reflecting thelastsubstantial transformation arebased ontheanimal ’s
weight and/or theperiod ofraising. Theconditions differ fromspecies tospecies andsometimes concern
onespecies rather thananother. Inthelatter case, thecountry oforigin oftheanimal would bethe
country where theanimal isbornandraised, orthecountry where itisborn.
2. Theconditions which raising mustmeetinorder toberegarded aslastsubstantial transformation
arespecified inthetableappended tothisdocument.
OPTION B:No
3. Raising cannot reflect thelastsubstantial transformation. Allthespecific features andintrinsic
characteristics ofananimal depend onwhere thatanimal isborn. Consequently, theorigin oflive
animals isthecountry where theyareborn.
RELEVANT HSCODES :
01.01, 01.02, 01.03, 01.04, 01.05 and01.06.
REFERENCE :
41.745
ISSUE No.2:SLAUGHTERING
OPTION A:Yes
4. Slaughtering isalastsubstantial transformation inthattheproducts obtained arecompletely
different fromtheinitial product inallrespects :theproducts arising outofslaughtering areforhuman
oranimal consumption, whereas liveanimals cannot beusedforthatpurpose; thecharacteristics of
themeatandoffalobtained afterslaughtering arecompletely different fromthecharacteristics ofthe
liveanimals. Slaughtering isnotrestricted solely tothekilling oftheanimal; aseries ofprocesses
arenecessary inorder toobtain themeatoroffal.
OPTION B:Yes,provided that:
5. Slaughtering ispreceded byraising orfattening oftheanimal. Thevarious options concerning
theperiod oftimeand/or theweight necessary priorforslaughtering toberegarded aslastsubstantial
transformation aresetoutinthetableappended tothisdocument.
OPTION C:No
6. Slaughtering cannot constitute lastsubstantial transformation. Thisprocess innowayalters
thequality ofthemeat, which remains dependent ontheconditions under which theanimal wasraised.
RELEVANT HSCODES :
02.01 to02.07, 02.09, 02.10G/RO/22/Add.1
Page5
REFERENCE :
41.745
ISSUE No.3:SEPARATION OFPOULTRY FATFROM POULTRY MEAT
OPTION A:Yes
7. Theseparation ofpoultry meatfrompoultry fatfullyreflects thelastsubstantial transformation.
Given thespecific nature ofthemeatandthefat,thisseparation isveryawkward andrequires ahigh
leveloftechnical skillandknow-how.
OPTION B:No
8. Theseparationofpoultrymeatfrompoultryfatdoesnotreflectthelastsubstantialtransformation.
Itisasimple process forseparating twoproducts andcannot affect theorigin ofeither ofthose two
products.
RELEVANT HSCODE
ex02.09 (c)
ISSUE No.4:DRYING
(I)Pigfat,freeofleanmeat, andpoultry fat,meatandedible meatoffal:
OPTION A:Yes
9. Thedrying ofpigfat,freeofleanmeat, poultry fat,meatandedible meatoffalsubstantially
alters thecharacteristics oftheseproducts, making itpossible toobtain newproducts thatarecompletely
different fromtheinitial products used. Thedrying ofthese products fullyreflects thelastsubstantial
transformation.
OPTION B:No
10. Drying isbased oncontrolling orreducing thequantity ofwater naturally occurring inaproduct,
withaview todelaying theactivity ofmicro-organisms. Itisintended topreserve goods during
transportation and/or storage, andaccordingly isaminimal operation.
(II)Fish; fishlivers, roesandfishfillets :
OPTION A:Yes
11. Thedrying offish,fishlivers, roesandfishfillets isacomplex process which completely
transforms theinitial products used. Thatprocess fullyreflects lastsubstantial transformation.
12. Theprocess ofdrying fishtakes approximately threemonths. After thefishhavebeengutted,
theyarehung onstocks, hence theterm“stockfish ”.During thedrying process, theproteins inthe
fleshundergo acomplete change incharacter. During thatprocess, approximately 70%ofthewater
isremoved. Toproduce 1kgofdried fish,approximately 4.3kgofgutted andde-headed fishis
required. Thevalue ofdried fishisapproximately eight times thatoftherawmaterial. Thedrying
process results inanewfinished product which issought afterbyconsumers. Consequently, itcannot
beregarded asaprocess forthepreservation ofgoods during transportation and/or storage. Thedrying
ofthese products istherefore considered tobelastsubstantial transformation.G/RO/22/Add.1
Page6
OPTION B:Yes,provided that:
13. Other operations areinvolved inthecountry ofimportation. drying alone cannot reflect last
substantial transformation.
OPTION C:No
14. Drying isbased oncontrolling orreducing thequantity ofwater naturally occurring inaproduct,
withaview todelaying theactivity ofmicro-organisms. Itisintended topreserve goods during
transportation and/or storage andaccordingly isaminimal operation.
(III)Eggs andeggyolks :
OPTION A:Yes
15. Thedrying ofeggs oreggyolks fully reflects thelastsubstantial transformation. The
characteristics anduseoftheproduct obtained aretotally different from those oftheinitial product.
Ingeneral, mostdried products areobtained using spray-drying equipment. There are,however, some
dryers using pandrying, beltdrying, freeze drying, andmodifications oftheprocedures. Spray-dried
eggs(oryolks) areprepared byatomizing theeggs(theyolk) intoawarm airflow, sothatthemoisture
isquickly removed. Theorigin ofthedried eggsordried eggyolks isthecountry where thedrying
iseffected.
OPTION B:Yes,provided thatother processes areinvolved.
16. There islastsubstantial transformation when, inthecountry ofimportation, theshellisremoved
followed bydrying ofthewhole egg,ortheshellisremoved followed byseparation ofthewhite from
theyolk, followed bydrying ofthelatter. Inother words, thereislastsubstantial transformation only
where there isacombination ofremoval oftheshellanddrying, orremoval oftheshell, separation
ofthewhite from theyolkanddrying oftheyolk.
OPTION C:No.
17. Drying isbased oncontrolling orreducing thequantity ofwater naturally occurring inaproduct,
withaview todelaying theactivity ofmicro-organisms. Itisintended topreserve goods during
transportation and/or storage, andaccordingly isaminimal operation.
(IV)Vegetables :
OPTION A:Yes,provided thatthedrying isfreeze-drying.
18. Only thefreeze-drying ofvegetables istoberegarded asreflecting thelastsubstantial
transformation. Other drying processes donotresult ineither thesamelevelofchange tothevegetables
orthesame levelofpreservation oftheirnutritional qualities (flavour, texture, etc.).
OPTION B:Yes,provided thatthere areseveral processes involved
19. Drying ofvegetables constitutes lastsubstantial transformation when combined withother
processes. There aredifferent methods ofdrying :fielddrying andsundrying, airdrying, spray drying,
vacuum drying, freeze drying, dehydrofreezing andintermediate moisture foodandosmotic drying.G/RO/22/Add.1
Page7
20. Freeze drying includes several steps e.g.:
- Cleaning :Earth, stones, etc.,notremoved inthefieldfrom rootcrops aretaken away by
stone traps, horizontal rodordrum washers, orother devices;
- Grading :Diverging beltsorvibrating mesh sieves ensure uniformity ofsubsequent processing
byseparating bysize;
- Peeling :Isdonebysteam, abrasion, lye,flame ormechanical knife;
- Cutting, slicing, dicing andshredding;
- Blanching :Isanessential pre-dehydration process formany vegetables toinactivate enzymes
thatwould otherwise deteriorate thecolour, flavour andtexture during drying andstorage. Blanching
maybedonebyhotwater, steam ormicrowave heating. Itinvolves heating to90Cormoreforbetween
20seconds and3minutes;
- Chemical treatment :During water blanching orsubsequent water cooling, additional treatments
maybeimposed suchasadding sodium metabisulphate andsodium carbonate togreen vegetables to
prevent paeophytin. With water blanching, themedium mayalsocontain saltandpHregulators; and
- Storage andpackaging :Bulk stored dehydrated vegetables arebestprotected byairtight
containers flushed withaninertgassuchasnitrogen. Forsaleinsmaller bulkorretail sizes, packing
resistant towater vapour, oxygen andlightisused.
21. Theprocess ofdrying fruitissimilar tothedescription above andconsidered, likethatfor
vegetables, assubstantial.
OPTION C:No
22. Drying isbased oncontrolling orreducing thequantity ofwater naturally occurring inthe
products, withaview todelaying theactivity ofmicro-organisms. Itisintended topreserve goods
during transportation and/or storage andaccordingly isaminimal operation.
RELEVANT HSCODES :
Ex02.09 (b),ex02.09 (d),ex02.10 (a),ex02.10 (c),ex02.10 (e),ex03.05 (b),ex03.06
(b),ex03.07 (b),0408.11, 0408.91, 07.12 (b),07.12 (c),07.13, 08.13 and08.14 (a).
REFERENCES :
41.417, 41.745, 41.899,
ISSUE No.5:SALTING OFPOULTRY FATORPLACING POULTRY FATINBRINE
OPTION A:Yes
23. Salting ofpoultry fatorplacing poultry fatinbrine reflects lastsubstantial transformation.
Theproducts obtained arecompletely different from theinitial onesinrespect oftaste, flavour and
presentation. Their shelflifeandvalue differ substantially from those ofthesame products prior to
salting orplacing inbrine.
OPTION B:NoG/RO/22/Add.1
Page8
24. Salting ofpoultry fatorplacing poultry fatinbrine areprocesses forpreserving theproducts
concerned andtherefore cannot reflect lastsubstantial transformation. Itisintended topreserve goods
during transportation and/or storage andaccordingly isaminimal operation.
RELEVANT HSCODES :
ex02.09(c), ex02.10(b)
REFERENCE :
41.745
ISSUE No.6:SMOKING
(I)Pigfat,freeofleanmeatandpoultry fat,meatandedible meatoffal:
OPTION A:Yes
25. Smoking ofpigfat,freeofleanmeatandpoultry fat,meatandedible meatoffalsubstantially
alters thecharacteristics oftheseproducts, making itpossible toobtain newproducts thatarecompletely
different from theinitial products used. Thetasteandtheflavour ofsmoked products meetanever
increasing demand. Theuseofsmoked products differs completely fromthatofunsmoked products.
26. Consequently, smoking ofpigfat,freeofleanmeatandpoultry fat,meatandedible meatoffal
isconsidered toreflect thelastsubstantial transformation.
OPTION B:No.
27. Smoking isasimple process which doesnotsubstantially alterthecharacteristics ofpigfat,
freeofleanmeatandpoultry fat,meatandedible meatoffal. Consequently, smoking ofthose products
cannot reflect lastsubstantial transformation.
(II)Fish; fishlivers, roesandfishfillets :
OPTION A:Yes.
28. Thesmoking offish,orfishlivers androesoroffishfillets substantially alters thecharacteristics
ofthose products, making itpossible toobtain newproducts thatarecompletely different from the
initial materials used. Prior tosmoking, theseproducts aresometimes salted. Thetasteandtheflavour
ofsmoked products meets aneverincreasing demand. Thesmoking process, which lastsbetween
sixandtwelve hours, results inanewfinished product. Theuseofsmoked products differs completely
from thatofunsmoked products. Smoking, which isacomplete process requiring skills, know-how
andtechnology, istherefore regarded asreflecting lastsubstantial transformation.
OPTION B:No
29. Smoking isasimple process which doesnotsubstantially alterthecharacteristics offish,fish
livers androesorfishfillets. Consequently, smoking ofthose products cannot reflect lastsubstantial
transformation.
RELEVANT HSCODES :
Ex02.09 (b),ex02.09 (d),ex02.10 (a),ex02.10 (c),ex02.10 (e),ex 03.05(c)
REFERENCES :G/RO/22/Add.1
Page9
41.417, 41.745
ISSUE No.7:OBTAINING OFEDIBLE MEALS AND PELLETS OFMEAT, OFFAL, FISH,
CRUSTACEANS ORAQUATIC INVERTEBRATES
OPTION A:Yes
30. Theobtaining ofedible meals andpellets ofmeat, ofedible offal, offish,ofcrustaceans or
ofaquatic invertebrates other thancrustaceans ormolluscs fullyreflects lastsubstantial transformation.
Theproducts obtained arecompletely different fromtheinitial onesinterms, interalia,ofpresentation
anduse.
OPTION B:No
31. Theobtaining ofedible meals andpellets ofmeat, ofedible offal, offish,ofcrustaceans or
ofaquaticinvertebratesotherthancrustaceansormolluscsdoesnotreflectlastsubstantialtransformation.
Toobtain these meals orpellets, itissufficient todrytheinitial product andthengrind it.Both
processes (drying andgrinding ofmeat, edible offal, fish,crustaceans oraquatic invertebrates other
thancrustaceans ormolluscs) aresimple ones.
RELEVANT HSCODES :
ex02.10 (j),ex03.05 (e),ex03.06(d), ex03.07 (d)
REFERENCE :
41.745
CHAPTER 3
(SeealsoIssues Nos. 4to7)
ISSUE No.8:TREATMENT, CONDITIONING AND/OR RAISING OFLIVE ORNAMENTAL
FISH
(I)Treatment andconditioning ofornamental fish:
OPTION A:Yes
32. Theoriginofliveornamentalfishisthecountrywherethosefishhavebeensubjectedtotreatment
andconditioning processes.
33. Ornamental fishsubjected tosuch“treatment andconditioning ”process aresubstantially
transformed interms ofimproved health andwell-being ofthefish,resulting inahighsurvival rate
uponandafterlanding.Withouttreatmentandconditioningfisheasilysuccumbtothestressfulconditions
inthebagsduring thejourney, resulting inapoorsurvival ratethereafter. Asimporters areprepared
topaymoreforconsignments having ahighrateoffishsurvival, thetreatment andconditioning process
istherefore byitself avalue-adding process.
OPTION B:No
34. Thetreatment and/or conditioning ofliveornamental fishcannot inanywayberegarded as
reflecting lastsubstantial transformation. Theorigin ofthefishisdetermined onthebasisoftheplaceG/RO/22/Add.1
Page10
ofcapture orof,raising, oraccording tothedefinition ofgoods tobeconsidered asbeing wholly
obtained inasingle country.
(II)Raising:
OPTION A:Yes,provided that:
35. Undercertainconditions,theraising(farming)ofornamentalfishfullyreflectsthelastsubstantial
transformation, given thatthecharacteristics ofthefishobtained differ completely from those ofthe
initial fish.Thevarious alternatives fortheproposals which consider raising toreflect thelastsubstantial
transformation arereproduced inthetableappended tothisdocument.
OPTION B:No
36. Theraising offishdoesnotreflect lastsubstantial transformation. There arevarious origin
criteria forlivefishproposed :
- Where theymeettherequirements ofthewholly obtained definitions;
- Where theywere hatched from eggs;
- Where theywere captured.
(III)Does thechange invalue ofliveornamental fishreflect thelastsubstantial transformation?
OPTION A:Yes
37. Theorigin ofliveornamental fishisthecountry inwhich theCIFvalue ofnon-originating
materials imported andusedinthe“production ”ofthefishdoesnotexceed 75%oftheex-factory
price ofthefish.
OPTION B:No
38. Theadded-value criterion isnotappropriate fordetermining theorigin ofliveornamental fish.
Theorigin ofthefishisdetermined onthebasis oftheplace ofcapture orofraising, oraccording
tothedefinition ofgoods tobeconsidered asbeing wholly obtained inasingle country.
RELEVANT HSCODE :
ex03.01 (a)
REFERENCES :
41.745, 41.894
ISSUE No.9:RAISING OFFISH (OTHER THAN ORNAMENTAL FISH)
OPTION A:Yes
39. Under certain conditions, theraising (farming) offishfully reflects thelastsubstantial
transformation, given thatthecharacteristics ofthefishobtained differ completely from those ofthe
initial fish.Thevarious alternatives fortheproposals which consider raising toreflect thelastsubstantial
transformation arereproduced inthetableappended tothisdocument.
OPTION B:NoG/RO/22/Add.1
Page11
40. Theraising offishdoesnotreflect lastsubstantial transformation. There arevarious origin
criteria forlivefishproposed :
- Where theymeettherequirements ofthewholly obtained definitions;
- Where theywere hatched from eggs;
- Where theywere captured.
RELEVANT HSCODE :
ex03.01 (b)
REFERENCE :
41.745
ISSUE No.10:CHILLING, FREEZING AND OTHER PROCESSING OFPRODUCTS OFTHE
SEA, VEGETABLES AND FRUIT
(I)Products ofthesea:
OPTION A:Yes,provided that:
41. Thefishundergoacombinationofthreeormoreprocesses,involvingfreezing,chilling,cleaning,
gutting, removing gills, scaling andde-heading. Thiscombination ofthree ormore processes is
considered asubstantial transformation. Thequality ofthefishobtained asaresult oftheprocessing
differs significantly from theinput material. There isbetter quality interms ofhygiene, general
appearance andcommercial value, which depends largely ontheproper processing andpackaging to
preserve thequality andtoprevent contamination. Theproducts aregraded differently andaremeant
fordistribution tovarious countries andoutlets.
42. Inthecaseofindividually quick-frozen (IQF) rawcrustaceans andmolluscs, acombination
ofthreeormoreprocesses involving de-heading, shelling, de-veining, cooking bysteaming orbyboiling
inwater, marinating inbrine, freezing orglazing. Theproduction offrozen IQFrawcrustaceans is
asubstantial transformation. Thequality ofrawcrustaceans obtained attheendoftheprocess differs
significantly from theinput material interms ofitshygiene/safety, commercial value andgeneral
appearance. Thisdepends largely ontheprocessing thattheproduct issubjected toandalsotheproper
handling, processing andpackaging oftheproduct topreserve itsquality andtoprevent anyformof
contamination.
43. During processing, itiscritical thatthetimeandtemperature oftheproducts areclosely
monitored. Thisistoprevent anypossibility ofspoilage (microbiological build-up) resulting from
delays and/or inadequate freezing. Asthecrustaceans come intoconstant contact withsurfaces of
machines, equipment andcontainers, they havetobecarefully sanitized anddisinfected before and
afterproduction orasfrequently asnecessary. Workers involved intheprocessing arealsorequired
tobewell-versed ingood manufacturing practices soastoensure thattheproducts arehandled and
processed hygienically.
44. Toensure thatthefinalproduct issafe, wholesome andisfitforhuman consumption, the
processors havetoconstantly monitor andensure thatthecritical points inthedifferent stages ofthe
production process areunder control andwithin theregulatory limit. They dosobyimplementing
quality control/assurance programmes aswellasfoodsafety systems intheirproduction lines.
45. ThereisalsosubstantialtransformationwheretheCIFvalueofnon-originatingimportedmaterials
usedintheproduction doesnotexceed 75%oftheex-factory price ofthegoods.G/RO/22/Add.1
Page12
OPTION B:No
46. Chillingandfreezing,whetheraloneorincombinationwithotherprocesses(de-heading,gutting,
etc.)cannot reflect lastsubstantial transformation. Theorigin offishwhich ischilled, frozen, de-headed
orgutted orwhich hasbeensubject toacombination oftheprocesses referred toinOption Aabove
isthecountry where thefishwascaught, raised orwholly obtained. Thevarious alternatives proposed
aresetoutinthetableappended tothisdocument.
(II)Vegetables andfruit:
OPTION A:Yes
47. Forvegetables andfruit, freezing involves thefollowing steps :
- Cooling assoonaspossible afterharvesting, toensure topquality oftheproduct;
- Cleaning;
- Washing;
- Sorting;
- Grading;
- Peeling;
- Blanching :Todestroy enzymes which would cause deterioration, vegetables areblanched
in100 Cwater orinsteam atatmospheric pressure;
- Cooling mustberapid afterblanching toprevent overcooking andbacteria growth. Cooling
canbebywater flume, forced air,water spray oracombination thereof;
- Freezing -IQFfoods, including corn, peas, limabeans andfresh carrots, freezing precedes
packaging. Freezing canbebyairblastbelt,fluidized bedorliquid contact;
- Packaging, usually inpolyethylene bags; and
- Packing thebagsintocartons.
48. Therefore, thefreezing ofvegetables orfruit isconsidered toreflect lastsubstantial
transformation.
OPTION B:No
49. Freezing isbased oncontrolling orreducing thequantity ofwater naturally occurring inthe
fruitorvegetables, withaviewtodelaying theactivity ofmicro-organisms. Itisintended topreserve
goods during transportation and/or storage andaccordingly, isaminimal operation.
50. Consequently, freezing cannot reflect lastsubstantial transformation, evenifcombined with
theprocesses referred tounder Option Aabove.G/RO/22/Add.1
Page13
RELEVANT HSCODES :
03.02, 03.03,ex 03.06(a), ex03.07(a), 07.10, 08.11, ex08.14 (a)
REFERENCES :
41.735, 41.745, 41.891, 41.899
ISSUE No.11:OBTAINING OFFISH SURIMI
OPTION A:Yes
51. Theobtaining offishsurimi fullyreflects lastsubstantial transformation, theproduction process
being sufficiently complex toberegarded asconferring origin. Theproduct obtained istotally different
from theinitial product andmeets averyspecific demand. Thevalue ofsurimi ismuch higher than
thatofthefishfrom which itistransformed.
OPTION B:No
52. Theprocess formanufacturing fishsurimi isasimple onewhich cannot reflect lastsubstantial
transformation. Theorigin offishsurimi isthecountry oforigin ofthefishusedastherawmaterial.
RELEVANT HSCODE :
ex03.04 (a)
REFERENCE :
41.745
ISSUE No.12:OBTAINING OFFISH FILLETS
OPTION A:Yes
53. Theobtaining offishfillets fullyreflects thelastsubstantial transformation. Theprocess of
cutting intofillets involves several operations. Ingeneral, therawmaterials areicedinboxes orfrozen.
After washing, thefisharegraded bysizeandquality before thecollar-bone isremoved byacutting
machine. Thebackbone isthenremoved andthefishiscutintotwopieces (fillets). Theskinis
separated fromthefleshbyaskinning machine andthefillets arethenprepared andcleaned byhand
toremove anybones, nematodes andblood spots. Thecleaned fillets aregraded, packed, frozen and
stored under specific conditions untilshipping. Approximately 3kgofgutted rawfishisrequired
toproduce 1kgoffillets ready forfreezing. Unlike ungutted rawfish,fillets areready forimmediate
household use.
OPTION B:No
54. Theprocess forobtaining fishfillets isasimple onewhich cannot reflect lastsubstantial
transformation. Itispurely andsimply amatter ofcutting thefishlengthwise intotwosymetric parts
andremoving thebones, without theslightest transformation ofthefish.
RELEVANT HSCODE :
ex03.04 (b)
REFERENCES :
41.417, 41.745,G/RO/22/Add.1
Page14
ISSUE No.13:OBTAINING OFFRESH, CHILLED ORFROZEN FISH MEAT FROM FRESH,
CHILLED ORFROZEN FISH
OPTION A:Yes
55. Theobtaining offishmeatfrom fresh, chilled orfrozen fishisasubstantial transformation.
Thisentails thewashing, chilling orfreezing ofwhole fish,removal ofthevertebral column, grading
according tosizeandquality, andsplitting. Consequently, thefishmeatoriginates inthecountry where
itwasobtained from thefresh, chilled orfrozen fish.
OPTION B:Yes,provided that
56. Thefishmeatmaybeconsidered asoriginating inthecountry inwhich itisobtained, provided
thattheCIFvalue ofthenon-originating materials imported andusedinitsproduction doesnotexceed
75%oftheex-factory price ofthegoods.
OPTION C:No
57. Theobtaining offishmeatfromfresh, chilled orfrozen fishdoesnotreflect thelastsubstantial
transformation. Theprocesses towhich thefresh, chilled orfrozen fisharesubjected donotentail
anyrealtransformation ofthefish.
RELEVANT HSCODE :
ex03.04 (c)
REFERENCE :
41.745
ISSUE No.14:OBTAINING OFSHARK 'SFINCAKE
OPTION A:Yes
58. Obtaining shark'sfincakefrom shark'sfinfullyreflects lastsubstantial transformation. In
themanufacturing ofshark’sfincake, thestarting material isshark’sfin.Infact,notthewhole shark’s
finissuitable formaking shark’sfinsoup. Such processes asscouring, skinning andsetting obtain
thesuitable partfrom shark’sfin,rendering itsuitable formaking shark’sfinsoup. Theform, the
shape andtheutility ofthestarting material haveundergone lastsubstantial transformation.
OPTION B:Yes,provided that:
59. Shark ’sfincakeisobtained from fresh, chilled orfrozen shark’sfin.
. OPTION C:No
60. Theprocess forobtaining shark’sfincakefrom shark’sfinisasimple process which does
notreflect lastsubstantial transformation.
RELEVANT HSCODE :
ex03.05 (a)
REFERENCE :
41.745.G/RO/22/Add.1
Page15
ISSUE No.15:OBTAINING SALTED FISH ORFISH INBRINE, INCLUDING HEAVY SALTED
FISH
OPTION A:Yes
61. Theprocess forproducing heavy salted fishfullyreflects lastsubstantial transformation.
62. There arealready definitions byFAO/WHO making adistinction between salted/salt fishon
theonehandandheavy salted fishontheother hand.
63. Salted/salt fishisdefined as:”fishwhich havebeentreated byeither brining, dry-salting,
pickle-curing oracombination ofthese treatments increasing theamount ofsaltinthefishbeyond
thelimits ordinarily found inthefresh fish”.
64. Heavy salted fishis“salted fishanddried salted fishwhich hasbeenfullysaturated withsalt
which maybeoffered forconsumption without further industrial processing ”.
65. Theobtainingofheavysaltedfishisconsideredtobesubstantialtransformationanditisdescribed
below.
66. Inthemodern fishing industry, neither heavy salting norfurther drying ofheavy salted fish
isnecessary toensure thequality ofthefishduring transportation andstorage. Thus, theEEAProtocol 4
onRules ofOrigin, Article 6description ofinsufficient “operations toensure thepreservation ofgoods
ingood condition during transport andstorage ”doesnotcover theproducts inquestion.
67. Furthermore, freezing therawmaterial isnowadays abetter andevenlessexpensive method
forconserving thefishthanheavy salting anddrying. Thisisillustrated bythefactthatsome countries
import frozen round fish(de-headed andgutted) inorder toproduce heavy salted fishandheavy salted
dried fish(klip-fish). Obviously, therefore, heavy salting anddrying thefishisobtaining anew,
distinctive end-product, andnotawayofensuring foodquality during transportation andstorage.
68. Heavy salted fishandklip-fish arecategorized according tospecified product standards defined
bytheimporters. Thequality references between thedifferent markets varysubstantially. Therefore,
theproduction ofheavy salted anddried heavy salted fishis“tailor-made ”forgiven markets, in
accordance withconsumer preferences.
69. Heavy salting anddrying ofheavy salted fishleadtoanewproduct impossible tore-transform
totheoriginal product.
70. After thawing, themeatinafrozen fishwillhavethesamefunctional (water-binding capacity)
andsensory properties (taste, colour andaroma) asbefore freezing. Theproducers cantherefore choose
freely asregards theproducts theywillmake from therawmaterial. Heavy salted fish,incontrast,
cannot bere-transformed tothestarting point, evenifthefishissoaked infreshwater forseveral days.
71. Thematurity process ofthefishmeatisconducted bydifferent physical, chemical andenzymic
processes. Themostvisible effect isthatthemuscles loseabout 50%oftheirwater, which isreplaced
bysalt. Theamount ofsaltinthesalt-saturated fishmeatisabout 20_%. Inshort, thewater goes
outandthesaltpenetrates intothefishmuscles. Thechanges inthefisharepermanent.
72. During theripening process, thestructure ofthefishmeatisfundamentally changed. Ifone
studies themuscles inthefishmeat, onecanseethattheproteins aredenaturing andaggregating.
Thismeans thatthefishmuscles become stiff,shrink andlosetheproperties offreshfishmeat. TheseG/RO/22/Add.1
Page16
changes areimpossible toreverse, eveniftheheavy salted fishissoaked infresh water. However
most ofthewater thatwasreplaced bysaltduring thematurity process willbeabsorbed inthefish
meat. However thefishmeathaschanged itssensory properties onceandforall,i.e.thetaste, colour
andaroma aretotally different compared tofresh fish.
73. Iftheheavy salted fishisbeing dried inorder toproduce klip-fish, thedenaturation ofthe
proteins andthechanges inthesensory properties willbeaccentuated. Noadditional processing method
could change these given characteristics, andheavy salted fishandklip-fish willthushavethesame
specific characteristics untilconsumption.
74. Thisdegree ofprocessing istime-consuming; itchanges theproduct 'sphysical character and
represents asubstantial value added totheproduct.
75. Production ofheavy salted fishandklip-fish isasubstantial transformation oftherawmaterial,
withreference bothtophysical transformation throughout theprocess andthenumber ofprocessing
steps, aswellasthecosts involved intheproduction.
OPTION B:No
76. Salting isbased oncontrolling orreducing thequantity ofwater naturally occurring inthe
products, withaview todelaying theactivity ofmicro-organisms. Itisintended topreserve goods
during transportation and/or storage andaccordingly isaminimal operation.
RELEVANT HSCODE :
ex03.05 (b)
REFERENCES :
41.417,41.745
CHAPTER 4
(SeealsoIssue No.4)
ISSUE No.16:OBTAINING COFFEE CREAMER
OPTION A:Yes
77. Obtaining coffee creamer fullyreflects lastsubstantial transformation. Inthemanufacture of
coffeecreamer,thestartingmaterialisskimmedmilkpowder(possiblyalsofromotherdairyingredients).
Milkfat,water, emulsifiers andstabilisers areadded inaccordance withspecifications. Theproduct
issterilized ataspecific temperature, thencooled before putting intopackages. Thefinalproduct has
aspecific useandisintended tobeconsumed byputting intocoffee.
OPTION B:Yes,provided that:
78. Coffee creamer isobtained from liquid milkofheading 04.01.
OPTION C:No
79. Theorigin ofcoffee creamer isthecountry inwhich theliquid milkisobtained initsnatural
orunprocessed state.G/RO/22/Add.1
Page17
RELEVANT HSCODE :
Ex04.02 (a)
REFERENCE :
41.745
ISSUE No.17:PRODUCTION OFRECONSTITUTED MILK
OPTION A:Yes
80. Production ofreconstituted milkfullyreflects lastsubstantial transformation.
81. Milkisreconstituted fromtwomainingredients which areanhydrous (nomoisture), whereas
theendproduct ishydrous (rich inmoisture), i.e.theessential nature oftheproduct ischanged
considerably. Itsphysical composition andfunctional properties arediametrically opposed tothose
ofitscomponents. Theproduction process isrelatively complex andhastobecarried outinaspecially
equipped facility. Theprocesses areasfollows :
- Reconstitution ofthemilkpowder;
- Addition ofmilkfat;
- Stirring ofthemixture;
- Homogenization, pasteurization, boiling.
82. Consequently, reconstituted milkoriginates inthecountry where thereconstituting processes
arecarried outusing products ofthesame heading.
OPTION B:No
83. Theproduction ofreconstituted milkdoesnotreflect lastsubstantial transformation.
84. Theprocess forreconstituting milkisnotaparticularly complex oneand,above all,theproduct
obtained hasnospecially different characteristics compared withtheproducts used, since itisalso
milk.
85. Theorigin criteria proposed fortheproduct differ, onewould retain origin oftheliquid milk,
theother would confer origin ofthemilkpowder orcondensed milk, from which itisproduced.
RELEVANT HSCODE :
ex04.02 (b)
REFERENCES :
41.745, 41.879.
ISSUE No.18:OBTAINING OFCONDENSED MILK
OPTION A:Yes
86. Obtaining condensed milkisconsidered toreflect lastsubstantial transformation. Theprocess
(orprocesses) forobtaining condensed milkfromliquid milkor,byreversibility, fromskimmed milk
powder orfromanhydrous milkfatstowhich sugar orsweetening matter mayormaynothavebeen
added, isacomplex onewhich results inaproduct thatiscompletely different fromtheproducts used.
Theorigin ofcondensed milkisthecountry where itisproduced.G/RO/22/Add.1
Page18
OPTION B:Yes,provided that:
87. Thestarting point fortheprocess isliquid milkofheading 04.01. Theorigin ofthemilkis
thecountry where thecondensed milkisproduced from liquid milkofheading 04.01.
OPTION C:No
88. Neither removal ofthewater contained inmilknortheaddition ofsugar orother sweetening
matter inanywayalters themilkmolecule. Theorigin ofthemilkisthecountry where theliquid
milkisobtained initsnatural orunprocessed state.
RELEVANT HSCODE :
ex04.02 (c)
REFERENCES :
41.745, 41.879
ISSUE No.19:OBTAINING OFMILK POWDER
OPTION A:Yes
89. Hereasolidproduct isobtained byremoving thewater contained inliquid milk. Themethod
ofremoval isdrying oftheliquid milk. Thefunctional properties oftheendproduct (skimmed milk
powder orwhole milkpowder) areakeyelement tobetaken intoaccount when determining substantial
transformation. Milk powder issolidandusually anhydrous; itisricher inproteins (skimmed milk
powder) andinfats(whole milkpowder) thanordinary fresh milk. Inaddition, itcanbekeptforfar
longer thanfreshmilk-particularly skimmed milkpowder which willkeepforthreeyears ifconserved
under thecorrect conditions. Consequently, theobtaining ofmilkpowder fullyreflects lastsubstantial
transformation.
OPTION B:No
90. Partial ortotalremoval ofthewater inmilkinnowayalters themilkmolecule. Theorigin
ofthemilkisthecountry inwhich theliquid milkisobtained initsnatural orunprocessed state.
RELEVANT HSCODE :
ex04.02 (d)
REFERENCES :
41.745, 41.879.
ISSUE No.20:OBTAINING OFMILK PRODUCTS OTHER THAN BUTTERMILK ORWHEY
OPTION A:Yes
91. Obtaining milkproducts suchasyoghurt, kephir, fermented oracidified milkandthelikefrom
liquid milk, fromconcentrated milk(whether ornotinpowder form) orfromreconstituted milkfully
reflects lastsubstantial transformation. Suchmilkproducts haveatotally different composition from
milk. They alsohavecharacteristics andusesthatdiffer fromthose ofmilk. Consequently, obtaining
ofthese products isconsidered toreflect lastsubstantial transformation.
OPTION B:NoG/RO/22/Add.1
Page19
92. Obtaining milkproducts suchasyoghurt, kephir, fermented oracidified milkandthelikefrom
liquid milk, fromconcentrated milk(whether ornotinpowder form) orfromreconstituted milkdoes
notreflect lastsubstantial transformation. Theorigin ofthese products isthecountry where themilk
isobtained initsnatural orunprocessed state.
RELEVANT HSCODES :
Ex04.03(a) -ex04.03(c) and04.04
REFERENCES :
41.438, 41.745, 41.879
ISSUE No.21:OBTAINING OFBUTTERMILK AND WHEY
OPTION A:Yes
93. Theobtaining ofbuttermilk orwhey fully reflects lastsubstantial transformation. The
manufacture ofbuttermilk entails skimming ofmilk(separation ofthefat)inseparators comprising
abowl thatisrotated veryrapidly. Under theeffect ofcentrifugal force thefatglobules, which are
lighter, gather around therotating axisandaredrawn, withafraction ofthemilk, tothecream outlet.
Theseparation isfacilitated byastack oftrunckated discs integral withtherotating axis. Thecream
separated inthiswayissubjected tochurning inorder toconvert itintobutter. Churning, which entails
subjecting thecream totheaction ofpaddles turning rapidly inacylinder, gives twoproducts :butter
andamilky liquid known asbuttermilk. Whey isthecombination ofthenatural components ofmilk
which remain afterthefatandcasein havebeeneliminated. Theprocess foreliminating thefatand
casein inorder toobtain whey isacomplex onewhich requires considerable experience andknow-how.
These products (buttermilk andwhey) haveatotally different composition frommilk. They alsohave
characteristics andusesthatdiffer from those ofmilk.
OPTION B:No
94. Obtaining buttermilk orwhey from liquid milk, from concentrated milk(whether ornotin
powder form) orfrom reconstituted milkdoesnotreflect lastsubstantial transformation. Theorigin
ofthese products isthecountry where themilkisobtained initsnatural orunprocessed state.
RELEVANT HSCODES :
ex04.03(b), 04.04
REFERENCES :
41.438,41.745, 41.879,
ISSUE No.22:OBTAINING OFPROCESSED CHEESE
OPTION A:Yes.
95. Obtaining ofprocessed cheese fromother cheese classified inthesame heading fullyreflects
lastsubstantial transformation. Theconstituents ofthemixtures (oneormore varieties ofcheese and
oneormore ofthefollowing :cream orother dairy products, salt,spices, flavouring, colouring) are
chosen togivethedesired flavour andcolour, andarethenblended withemulsifying salts, usually
di-ortrisodium citrate ortetrapotassium diphosphate, andwater. Themixisheated to80-85C
forfivetoeight minutes inabatch cooker, orextrusion-cooked inanequivalent process. Thecheese
isthenformed intoportions orslices before packaging.G/RO/22/Add.1
Page20
OPTION B:No
96. Theprocess forobtaining processed cheese isasimple onewhich consists, purely andsimply,
ofmixing various sortsofcheese andmelting them bymeans ofheatoremulsifiers.
RELEVANT HSCODE :
0406.30
REFERENCES :
41.422, 41.438, 41.745
ISSUE No.23:REMOVING EGGS FROM THEIR SHELL, COMBINED WITH OTHER
OPERATIONS
OPTION A:Yes
97. When combined withoneormore other operations, theremoval ofeggsfromtheirshellfully
reflects lastsubstantial transformation, asitradically transforms theeggsandmake them suitable for
specific uses. Those operations maybecooking bysteaming orbyboiling inwater, moulding, drying,
freezing orotherwise preserving, whether ornotcontaining added sugar orother sweetening matter.
OPTION B:No
98. Removing eggsfromtheirshell, whether ornotcombined withother operations, cannot reflect
lastsubstantial transformation. These aresimple preserving processes which donotsubstantially alter
theeggs.
RELEVANT HSCODES :
0408.91, 0408.99
REFERENCE :
41.745
ISSUE No.24:SEPARATING EGG YOLKS FROM EGGS
OPTION A:Yes
99. Separating eggyolks from whole eggsconstitutes alastsubstantial transformation. Itisa
complex process requiring considerable know-how andappropriate technology. Theproduct obtained
isdifferent from theinitial one.
OPTION B:No
100. Separating eggyolks from whole eggsdoesnotconsitute alastsubstantial transformation.
There isnonewelement totransform thetwonatural components ofanegg_: thewhite andtheyolk.
These twocomponents arepurely andsimply separated sothateachcanbeusedforitsownspecific
purpose.
RELEVANT HSCODES:
0408.19G/RO/22/Add.1
Page21
REFERENCE:
41.745
ISSUE No.25:PROCESSING DRIED EGG YOLKS
OPTION A:Yes
101. Processing dried eggyolks byoperations suchascooking bysteaming orbyboiling inwater,
moulding, freezing orotherwise preserving, whether ornotcontaining added sugar orother sweetening
matter, isalastsubstantial transformation.
OPTION B:Yes,provided that:
102. Processing dried eggyolks doesnotconstitute alastsubstantial transformation, unless carried
outinthesame country asboththeseparation oftheeggfrom itsshellandthedrying operation.
OPTION C:No
103. Processing dried eggyolks doesnotconstitue alastsubstantial transformation.
RELEVANT HSCODES:
0408.11, 0408.19
REFERENCE:
41.745
CHAPTER 6
ISSUE No..26:CHANGE TOBULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS OR
RHIZOMES INGROWTH ORINFLOWER FROM ADORMANT STATE
OPTION A:Yes
104. Change tobulbs, tubers, tuberous roots, corms, crowns orrhizomes, ingrowth orinflower,
ofsubheading0601.20,fromadormantstate(subheading0601.10),involvesasubstantialtransformation.
These twotypes ofproducts aresubstantively different inappearance, utility andcommercial, aesthetic
ordecorative value. Theruleshould bea“CTSH ”.
OPTION B:No
105. Theorigin ofthegoods should bethecountry inwhich thedormant bulbs, tubers, etc.are
grown andharvested. Thechange todormant bulbs, tubers, etc.doesnotinvolve anysubstantial
transformation.
RELEVANT HSCODE:
0601.20
REFERENCE:
41.745G/RO/22/Add.1
Page22
ISSUE No.27:MANUFACTURE OFWREATHS, FLOWER BASKETS, BUTTONHOLES AND
THE LIKE
OPTION A:Yes
106. Themanufacture ofwreaths, flower baskets, buttonholes andthelikeconstitutes asubstantial
transformation.
107. Theobtaining oftheseproducts requires numerous processes suchasdrying, bleaching, dyeing
ormatching ofshapes andcolours. Theproducts obtained havedifferent usesandcharacteristics to
thematerials used.
108. Consequently, wreathes, flower baskets, button holes andthelikeoriginate inthecountry where
theyaremanufactured from products ofthesame heading 06.04.
OPTION B:No
109. Themanufacture ofwreaths, flower baskets, buttonholes andthelikefromthevarious products
ofheading 06.04 doesnotconstitute asubstantial transformation.
110. These products canbeobtained byrelatively simple processes andtheydonotconstitute new
products.
111. Consequently, theproducts originate inthecountry where theirconstituent plants grew.
RELEVANT HSCODES:
ex-06.03(a), ex-06.04(a)
REFERENCE:
41.745
ISSUE 28:DRYING, DYEING ORBLEACHING CUT FLOWERS ORFLOWER BUDS
OPTION A:Yes
112. Drying, dyeing orbleaching cutflowers orflower budsisasubstantial transformation which
results inanewproduct withdifferent characteristics anduses.
OPTION B:No
113. Cutflowers andflower buds, whether fresh, dried, dyed, bleached orimpregnated, originate
inthecountry inwhich theplants grew.
RELEVANT HSCODE :
ex-06.03(b)
CHAPTER 7
(SeealsoIssues Nos. 4and10)
Issue No.29OBTAINING POWDERED VEGETABLESG/RO/22/Add.1
Page23
OPTION A:Yes
114. Theobtaining ofpowdered vegetables fromvegetables, including fresh, dried orfreeze-dried
vegetables constitutes asubstantial transformation. Theruleproposed is“CTHS ”.
OPTION B:Yes,provided
115. Theobtaining ofpowdered vegetables from vegetables, other thandried orfreeze-dried
vegetables, isasubstantial transformation. Merely powdering dried vegetables isnotasubstantial
transformation. Theruleproposed is“CTH”.
RELEVANT HSCODE :
ex-07.12 (a)
REFERENCES :
41.422, 41.745
CHAPTER 8
(SeeIssues Nos. 4and10)
CHAPTER 9
ISSUE No30:DECAFFEINATION OFCOFFEE
OPTION A:Yes
116. Decaffeination ofcoffee isasubstantial transformation. Itisanindustrial process involving
theuseofvarious solvents which results inacommercially distinct newproduct which meets aspecific
consumer requirement forcoffee which doesnotcontain caffeine.
117. Decaffeination isaprocess prior toroasting where 96%to98%ofcaffeine isextracted from
therawbeans. Thisprocess disrupts thephysical andchemical structure ofthebeans and,therefore,
theflavour ofthecoffee. Themethods involved varywithdifferent solvent application, namely
Methylene Chloride (MC), Ethyl Acetate (EA), water process (natural) andliquid carbon dioxide (CO2).
Thefinalproduct ofthisdecaffeinated coffee isstillraw(green). Tobrew thisdecaffeinated coffee
ithastoundergo thenormal roasting process. Todate,nosolvent canbeclaimed tospecifically bind
orextract caffeine substance only. Other coffee substances willdissolve intothesolvent during the
decaffeination process. Therefore, decaffeinated coffee tastes different from thenon-decaffeinated
coffee.
118. Decaffeination brings about achange inthechemical structure oftheinputmaterial. Therefore,
decaffeination should beconsidered asresulting inanewproduct which hasundergone itslastsubstantial
transformation.
OPTION B:No
119. Decaffeination isnotsubstantial transformation because, asdiscussed below, itdoesnotaffect
themain characteristics oftheproduct.
120. Coffee isafruitfromwhich onecanobtain abeverage ofcertain organoleptic characteristics
(aroma,acidity,bitternessandbody).Theseorganolepticcharacteristicsaredeterminedbyacombination
of:thespecies (arabica orrobusta); theplace ofcultivation (latitude, altitude, soil); climate conditionsG/RO/22/Add.1
Page24
(exposure tosunandrain); themethods ofharvesting thebeans (fruit fromtheplant); andthemethods
ofprocessing thefruitintothegreen drybean. Thespecies isessential because ithasadetermined
number ofchromosomes which, ininteraction withtheabove-mentioned conditions, confer itsmain
organolepticcharacteristics.Theharvestingandprocessingofcoffeeattheplaceofcultivationdetermines
thequality oftasteandflavour, butcanalsoresult insome defects (e.g.overly prolonged fermentation
ofthebeanresults inanundesirable flavour) thatcannot becorrected bythedecaffeination process.
121. Theorganoleptic characteristics aredetermined bythecombination oftheabove factors and
arenotmodified bydecaffeination. Decaffeination isthepartial removal ofcaffeine, oneof113elements
present incoffee. Decaffeination iscarried outbyadding water, organic solvents orhypercritical gases.
Thesuccess oftheprocess ofdecaffeination relies onthepartial removal ofcaffeine without changing
thecharacteristics oftasteofeachcoffee.
RELEVANT HSCODES:
0901.12, 0901.22
REFERENCES:
41.447, 41.504, 41.745
ISSUE No.31:ROASTING ORTOASTING OFCOFFEE
OPTION A:Yes
122. Roasting ofcoffee isasubstantial transformation. Coffee isalways roasted foruse.Roasting
consists ofdrydistillation withtheformation ofnewcomponents thatproduce theflavour andaroma.
Thearoma results from acombination ofaldehydes, alcohols andphenols. Green coffee beans can
bestored forlongperiods, butinroasted coffee thealdehydes aregradually reduced andphenols and
H2Sareformed withchange inflavour. Thediacetyl isconverted toacetylmethylcarbinol withloss
ofaroma. This chemical change intheproduct should berecognised asthelastsubstantial
transformation. Thisisinkeeping withsimilar decisions made inother chapters
123. Roasting ofcoffee isdoneinacoffee-roasting facility athightemperatures of200C-260 C.
Acomplex series ofreactions takes place during roasting. Theresulting chemical composition differs
radically from thatoftheoriginal green beans. Every second ofroasting causes theelements ofthe
greenbeanstodecomposeortoformotherintermediaries.Theseintermediariesincludecaffeine,sugars,
water, oil,protein, chlorogenic acid, tannin, caffetannin, caffeic acid, starch, trigonelline, fibrous
material, ashandtraces ofvitamins.
124. During roasting atabove 200C,allmoisture inthebeans isexpelled. Thevolume ofthe
shells increases butthereisweight lossduetolossofmoisture andothervolatile decomposition products
(gases, e.g.CO2).Withheat,gases forminthebeans andcause theshells toexpand involume. The
colour change iscaused bycaramelization ofthesugars. Thedarker roast isduetocarbonisation.
125. Thegreen coffee beans havebeensubstantially transformed afterroasting asfollows :
(a) Lossinweight ofupto24%forthedarkest roast andabout 15%forthelightroast, owing
toevaporation during roasting. Moisture content isreduced toabout 2%oftheweight oftheroasted
beans. Unroasted beans haveamoisture content of12%-14%.
(b) Increase involume duetoformation andexpansion ofgases, mainly CO2,andother natural
fragrances (coffee). Thisinduces theshelltoexpand between 50%-80%. Italsomakes iteasier
tocrush thebeans during thegrinding process.G/RO/22/Add.1
Page25
(c) Unroastedbeansaregreenoryellowish(oldcrop),hardandtasteraw(freshcrop).Themoisture
content isbetween 12%-14%. Changes incolour andtexture range from lightcinnamon tovery
darkcolour, depending ontheroaster ’stechnology. During theroasting, theunroasted beans change
fromgreen tolightcinnamon todarkroast. Thecolour depends onindividual preference orstandard.
(d) Taste varies according toduration ofroasting:
Cinnamon colour -nutty
Medium roast -aromatic
Dark roast -pungent andbitter fragrance.
(e) Chemicalchangesoccurandtheseaffectthequalityofthearomaandflavourofthefinalproduct.
After roasting, thearoma willcontinue tobereleased.
OPTION B:No
126. Roastingisnotsubstantialtransformationbecauseitdoesnotaffecttheorganolepticcharacteristics
oftheproduct. Coffee iswholly obtained intheplace ofproduction ofthebean.
127. Theorganoleptic characteristics ofcoffee (aroma, acidity, bitterness andbody) aredetermined
byacombination ofthechromosomic composition ofthecoffee species (arabica, 44chromosomes,
orrobusta, 22chromosomes), theplace ofcultivation (latitude, altitude, soil), climate conditions
(exposure tosunandrain), themethods ofharvesting thebeans (fruit fromtheplant) andtheprocessing
methods ofthefruitintothegreen drybean. Thespecies isessential because ithasadetermined number
ofchromosomeswhich,ininteractionwiththeabove-mentionedconditions,conferthemainorganoleptic
characteristics. Thisgives aspecific chemical composition which isresponsible forthefinaltaste. The
harvesting andprocessing ofthecoffee fruittoobtain thecoffee beandetermines thequality oftaste
andflavour andcanalsoresult incertain defects (e.g.overly prolonged fermentation ofthebeanresults
inanundesirable flavour) thatcannot becorrected bytheroasting process.
128. Theorganoleptic characteristics aredetermined bythecombination oftheabove factors. These
organoleptic characteristics areintrinsic inthecoffee beanandcannot bemodified bymere roasting.
129. Roasting isnotasubstantial transformation forthefollowing reasons:
(a) Roasting ofcoffee isasimple process practised since1554, whereby dryheatisadded (between
200oand300oC)withthepurpose ofeliminating water andfacilitating thepreparation ofthebeverage.
Theprocess issosimple itcanbedoneathome inthestove orintheoven, because itdoesnotrequire
precision withregard totemperature oritsduration.
(b) Inthisprocess, nonewsubstance isadded andnonewproduct isobtained. Allthecomplex
biochemical reactions thatareresponsible forthefinalflavour, aroma, bitterness andacidity, andwhich
identify thebeverage, haveoccurred inthegeographical place where thecoffee treesarecultivated.
(c) Theresults ofroasting depend solely ontheintrinsic characteristics present inthegreen coffee
which depend onthegenome expression (genes andenvironment). Consequently, theorganoleptic
characteristics thatcanbeobtained fromthebeverage depend entirely onthecharacteristics thatalready
existed inthegreen coffee. Roasting cannot create anyparticular organoleptic characteristics thatwere
notpreviously inthegreen coffee beans.
(d) Roasting ofcoffee cannot becompared withcooking ofother products. Bythenature ofthe
process andthenature oftheproduct, itcanonlybecompared withthesame process when applied
toshelled nutsandfruit.G/RO/22/Add.1
Page26
(e) Itdoesnotalterthechemical composition ofthebasic organic components. Forexample, the
content ofcaffeine inthearabica green beanis1.2%, while afterroasting itis1.3%. Similarly, the
trigonelline content is1%before andafterroasting; lipids, which aretheelement determining thearoma,
constitute 16.2% inthegreen beanand17%intheroasted bean; minerals constitute 4.2% before and
4.5% afterroasting.
(f) Roasting doesnotaffect consumer preferences, butmerely triestobring outintensities inthe
intrinsic qualities ofeachgreen coffee bean. Somuch sothatbeans fromdifferent origins areroasted
separately.
(g) Thefactthatroasting doesnotaffect theorganoleptic characteristics ofthebean canbe
demonstrated inseveral ways:
Different coffee results from roasting different species (arabica orrobusta). After similar
conditions ofroasting, eachgroup ofbeans shows thecharacteristics thatbelong toitsownspecies
andgeographical origin, anditisimpossible toobtain theorganoleptic characteristics ofonefromthe
other.
Different coffee results fromroasting beans ofthesamespecies butgrown indifferent places.
Green coffee beans aretraded based onasample ofthetasteofthebean. Consequently, each
beanisroasted fortasting andthensold.
Roasting doesnotdetermine theuseofcoffee. Anyroasted beancanbeusedforanypreparation
(i.e.American coffee, special coffee). Thedifference depends onthepreparation method ofthebeverage
andthemachine usedforthispurpose, butinnowaydepends ontheroasting. Moreover, roasting
asopposed toblending doesnotreflect consumer preference, butmerely triestobring outthequalities
intrinsic inthegreen bean.
130. Itisimportant toclarify thatroasting ofcoffee isnotadrydistillation process. Distillation
isaprocess ofseparation ofmore volatile materials from lessvolatile materials byaprocess of
vaporisation andcondensation.
RELEVANT HSCODES :
0901.21, 0901.22
REFERENCES :
41.423, 41.447,41.504, 41.745
ISSUE No.32:MIXTURE OFCOFFEE AND COFFEE SUBSTITUTE
OPTION A:Yes
131. Coffee substitutes containing coffee inanyproportion aresubstantially different fromproducts
obtained from purecoffee. Mixing coffee ofheading 09.01 withanyother material usedascoffee
substitute isorigin conferring because theresult ofthisprocess isanewanddifferent product. The
rulewould be“CTSH ”.
OPTION B:No
132. Adding coffee substitutes torealcoffee isasimple mechanical process anditdoesnotchange
theorigin oftherealcoffee.G/RO/22/Add.1
Page27
133. Oneoption fortheruleis“CTH”which would mean thatthecountry oforigin isthecountry
where thecoffee plantgrew. Under another option thecountry oforigin isthesingle country inwhich
allcomponents, i.e.notonlythecoffee butalsothecoffee substitute andanyother ingredients, were
obtained intheirnatural orunprocessed state.
RELEVANT HSCODE:
ex0901.90 (a)
REFERENCES:
41.423, 41.504, 41.745
ISSUE No.33:BLENDING TEA
OPTION A:Yes
134. Blending oftealeaves orteadustsubstantially transforms theinput used. Thefinished blend
isdifferent from thestarting materials interms ofpurity, grades, fragrance andflavour. Blending
isalsoaprocess thatrequires great skill. Without blending, theconsistency oftheteaquality could
notbeguaranteed. Each blending ofteaisbased ontheneedtosatisfy aprecise tasterequirement
onthepartoftheconsumer. Consequently, theorigin ofblended teaisthecountry where theblending
takes place.
OPTION B:Yes,provided that
135. Theblending isdeliberate andproportionally controlled. Clearly, onlythiscategory ofblends
reflects lastsubstantial transformation. Other categories ofblends aretoberegarded assimple mixtures
which donotconfer origin. (Asindicated inBasket 2Chapter Note, theTCRO isstilltodefine origin
criteria forblended ormixed goods)
OPTION C:No
136. Thequality ofteaisbasically determined bythefresh leaves which contain several hundred
chemical components, suchaspolyphenol, protein, amino acid, vitamins, pigment enzyme, mineral
elements, etc.Different environments produce different varieties andqualities oftealeaves. Theorigin
ofteashould bethecountry inwhich theplants grew.
RELEVANT HSCODES:
ex09.02 (a),ex09.02 (b)
REFERENCES:
41.632, 41.745, 41.878
ISSUE No.34:PLACING TEA ININDIVIDUAL BAGS
OPTION A:Yes
137. Theplacing ofteaintea-bags isconsidered alastsubstantial transformation. Itisaspecific
process which results inanewcommercial article, verydifferent fromtheinitial product. Thisprocess
notonlychanges thepresentation oftheteabut,above all,makes itpossible tomodify therelease
oftheflavour. Theorigin ofteaintea-bags isthecountry where theteawasplaced inthebags.
OPTION B:NoG/RO/22/Add.1
Page28
138. Theplacing ofteaintea-bags isnotalastsubstantial transformation. Thisprocess doesnot
affect theflavour ofthetea.Theflavour, tasteandgeneral quality ofteadepend onwhere thetea
wasobtained andtheprocessing inthecountry where itwasobtained. Theorigin ofteaintea-bags
isthecountry where theplants grew. Thesame applies toinfusions presented inindividual bagsand
obtained from plants, parts ofplants offruits ofkinds primarily usedinperfumery orinmedicine.
RELEVANT HSCODES:
ex09.02 b)andex09.02 (c)
REFERENCE:
41.745
ISSUE No.35:CRUSHING AND/OR GRINDING
OPTION A:Yes
139. Forspices ofChapter 9,crushing and/or grinding areconsidered toreflect thelastsubstantial
transformation. They change thecharacter ofthegoods by:
- Increasing theirsurface area,thereby enhancing thetransfer offlavouring agents totheproduct
tobeflavoured;
- Releasing essential oilsthatareinside theseedorleaf,making these flavouring ingredients
more easily available andmore intense; and
- Creating aformoftheseasoning thatcanbeprecisely measured fordispensing during cooking.
140. Thesamechangesareobtainedwhencrushingand/orgrindingplantsorpartsofplants(including
seeds andfruits) ofakindusedprimarily inperfumery, inpharmacy orforinsecticidal, fungicidal
orsimilar purposes, fresh ordried, whether ornotcut.
141. Theprocess therefore substantially changes those products intoanewanddifferent product.
Consequently, theorigin ofthese products isthecountry where thecrushing and/or grinding takes
place.
OPTION B:No
142. Crushing and/or grinding arenotsubstantial transformations. Allthecharacteristics ofthe
spices ofChapter 9oroftheabove-mentioned plants andparts ofplants aredetermined when they
aregrowing. Crushing and/or grinding merely release properties already present inthose products.
Consequently, theorigin isthecountry where theplants grew.
RELEVANT HSCODES:
0904.12, ex0904.20 (a),ex09.05 (a),0906.20, ex09.07 (a),ex09.08 (a),ex09.09 (a),ex
09.10 (b)andex12.11 (b).
REFERENCE:
41.745
ISSUE No.36:OBTAINING OFCURRY OROTHER MIXED SPICES
OPTION A:YesG/RO/22/Add.1
Page29
143. Obtaining curry orother mixed spices isalastsubstantial transformation. Theprocess is
complicated, involving grinding, sieving, heating orroasting andmixing, andrequires considerable
know-how incontrolling thepercentage oftheconstituent materials toproduce therighttaste, hotness,
colourandflavour.Theresultantproductacquirescharacteristicsdifferentfromtheoriginalingredients.
OPTION B,provided that:
144. Obtaining “mixtures referred toinNote1(b)tothisChapter ”isorigin-conferring forthesame
reasons asgiven above. Butsome prefer thattherulebebased on:
“CTHS, provided
- themixing changes thecharacter ofproducts orgivestheessential character toproducts;
or
- theknow-how ofmixing (e.g.percentage ofconstituent materials, tasteandflavour)
isindispensable; or
- themixing iscarried outthrough complicated processes ”.
(Asindicated inBasket 2Chapter Note, theTCRO isstilltodefine origin criteria forblended and
mixed goods)
OPTION C:No
145. Obtaining curry orother mixed spices isnotregarded asorigin-conferring. Thebasic
characteristics ofthespecies derive fromtheinput ingredients (i.e.theseeds, leaves oranyother parts
ofthespice plants). Theorigin ofthemixed spices orcurry should betraced backtothecountry in
which thespice plants aregrown.
RELEVANT HSCODES:
ex09.10 (a),andex09.10 (c)
REFERENCES:
41.423, 41.745
CHAPTER 12
ISSUE No.37:OBTAINING FLOURS OFOILSEEDS OROLEAGINOUS FRUITS
OPTION A:Yes
146. Flours ormeals ofoilseeds, oroleaginous fruits ofheading 12.08 areobtained from theoil
seeds oroleaginous fruits ofheadings 12.01 to12.07 bygrinding. Theprocess gives newappearance,
formandutility totheoriginal products andistherefore considered alastsubstantial transformation.
OPTION B:No
147. Grinding isconsidered asimple operation. Itdoesnotchange thecharacteristic oftheoriginal
seeds orfruits toasignificant extent. Theorigin oftheflours ormeals ofoilseeds andoleaginous
fruits should betraced backtothecountry where theoilseedplants ortheoleaginous fruitbearing
plants aregrown.G/RO/22/Add.1
Page30
RELEVANT HSCODE:
12.08
REFERENCE:
41.745
ISSUE No.38:PLACING ININDIVIDUAL BAGS PLANTS, PARTS OFPLANTS AND FRUITS
OFKINDS PRIMARILY USED INPERFUMERY ORINMEDICINE
OPTION A:Yes
148. Theplacing inindividual bagsofplants, parts ofplants andfruits ofkinds primarily usedin
perfumery orinmedicine isconsidered alastsubstantial transformation. Itisaspecific process which
resultsinanewcommercialarticle,verydifferentfromtheinitialproduct.Thisprocessnotonlychanges
thepresentation oftheproducts but,above all,makes itpossible tomodify therelease oftheflavour.
Theorigin ofplants, parts ofplants andfruits ofkinds primarily usedinperfumery orinmedicine,
inindividual bags, isthecountry where those products were placed inthebags.
OPTION B:No
149. Theplacing inindividual bagsofplants, parts ofplants andfruits ofkinds primarily usedin
perfumery orinmedicine doesnotreflect thelastsubstantial transformation. Theorigin ofthose
products, whether ornotinindividual bags, isthecountry where theplants fromwhich theyarederived
were grown.
RELEVANT HSCODE:
ex12.11 (c)
REFERENCE:
41.745
CHAPTER 13
ISSUE No.39:COLLECTION OREXTRACTION OFLAC, NATURAL GUMS, RESINS,
GUM-RESINS, OLEORESINS, VEGETABLE SAPS AND EXTRACTS
OPTION A:Yes
150. Thecollection orextraction oflac,natural gums, resins, gum-resins, oleoresins, vegetable
sapsandextracts isasubstantial transformation. Obtaining these products entails skilful operations
onthevarious plants which bearthem. Theproducts collected orextracted are,moreover, completely
different from theplants from which theyareobtained. Consequently, theorigin ofthese products
isthecountry where theyarecollected orextracted fromtheplants which bearthem. Theorigin criterion
istherefore expressed bya“Change-of-Chapter ”rule.
OPTION B:No
151. Thecollection orextraction oflac,natural gums, resins, gum-resins, oleoresins, vegetable
sapsandextracts isnotasubstantial transformation. Thenecessary processes donotpresent any
particular difficulty :often itissimply amatter ofcollecting orobtaining byspontaneous exudation,
byincision orbydraining using solvents. Consequently, theorigin ofthese products isthecountry
where theplants from which theycome grew.G/RO/22/Add.1
Page31
RELEVANT HSCODE:
13.01
REFERENCE:
41.745
CHAPTER 14
ISSUENo.40:OBTAININGVEGETABLEPLAITINGMATERIALSORVEGETABLEPRODUCTS
OFHSCHAPTER 14
OPTION A:Yes
152. Obtaining vegetable materials, primarily usedforplaiting, stuffing orpadding orinbrooms
orbrushes, isasubstantial transformation. Thecollection ofthese materials fromtheplants whence
theycome requires considerable workandspecial operations. Products obtained inthiswayareintended
forhighly specific uses.
153. Consequently theorigin ofthese products isthecountry inwhich theywere collected from
theplants. Theorigin criterion istherefore expressed byachange ofChapter rule.
OPTION B:No
154. Obtaining vegetable materials, primarily usedforplaiting, stuffing orpadding orinbrooms
orbrushes, isnotasubstantial transformation. Theoperations which mustbecarried outtoremove
them from plants doesnotpresent anyspecific difficulty.
155. Consequently, theorigin ofthevegetable materials ofChapter 14isthecountry inwhich the
plants grew.
RELEVANT HSCODES:
1401.10, ex1404.20(c), 1401.90,14.02, 14.03, 14.04
REFERENCE:
41.745
ISSUE No.41:OBTAINING THE CORE ORPEEL OFRATTAN CANE
OPTION A:Yes
156. Obtaining thecoreorpeelofrattan caneisasubstantial transformation. shaping forplaiting
purposes. Inaddition, theproducts obtained havespecial properties andareintended formore specific
uses.
157. Theorigin ofthecoreorpeelofrattan istherefore thecountry where theyareobtained from
therattan cane. Theorigin criterion isexpressed byachange ofsplitsubheading.
OPTION B:No
158. Obtaining thecoreorpeelofrattan caneisnotasubstantial transformation. Theoperations
toobtain these products arenotparticularly complex. Theproducts obtained arenotproducts with
trulynewcharacteristics.G/RO/22/Add.1
Page32
159. Consequently, theorigin ofthecoreorpeelofrattan isthecountry inwhich theywerecollected
from theplants concerned. Theorigin criterion istherefore expressed byachange ofChapter rule,
orthecountry inwhich theplant grew.
RELEVANT HSCODES:
Ex1401.20 (a)
REFERENCE:
41.745
ISSUE No.42: COATING RATTAN CANE, CORE ORPEEL WITH PVC
OPTION A:Yes
160. Coating rattan cane, coreorpeelwithPVCisasubstantial transformation. ThePVCcoating
results inanewproduct withspecific uses, greater strength andmore durability. Theorigin ofthe
cane, coreorpeelofrattan coated withPVCistherefore thecountry inwhich theseproducts areobtained
from rattan cane, coreorpeel. Theorigin criterion istherefore expressed byachange ofsplit
subheading rule.
OPTION B:No
161. Coating rattan cane, coreorpeelwithPVCisnotasubstantial transformation. Theoperations
required forthispurpose arenotparticularly complex. Theproducts obtained donothavetrulynew
characteristics.
162. Theorigin ofthePVC-coated cane, coreorpeelofrattan istherefore thecountry inwhich
thecoated materials werecollected fromtheplants whence theycome. Theorigin criterion istherefore
expressed byachange ofChapter rule,orthecountry inwhich theplant grew.
RELEVANT HSCODE:
ex1401.20(b)
REFERENCE:
41.745
CHAPTER 15
ISSUE No.43:PRODUCTION OFPIGORPOULTRY FATFROM RAW PIGORPOULTRY
FAT
OPTION A:No
163. Theobtaining ofpigorpoultry fatfromrawfatofheading 20.09 isaprocess which doesnot
modify thecharacteristics oftheunrendered fat.Moreover, given thatthemelting ofother fatsof
heading15.02isgenerallyexcludedasconferringorigin(therawandmeltedfatsbeingclassifiedtogether
inheading 15.02), itisproposed toexclude changes from heading 02.09 toheading 15.01.
OPTION B:YES
164. Thechange from animal materials ofChapter 2tothefatsofheading 15.01 isconsidered to
result insubstantial transformation.G/RO/22/Add.1
Page33
RELEVANT HSCODE:
15.01
ISSUE No.44:OBTAINING CLEAVAGE PRODUCTS OFHEADING 15.03 FROM ANIMAL
FATS
OPTION A:YES
165. Substantial transformation offatstakes place when cleavage products including stearins, oleo
oilsandtallow oilsareextracted from animal fats
OPTION B:No
166. Thephysical separation ofthese products doesnotchange theirprincipal character asanimal
fats.
RELEVANT HSCODE:
15.03
REFERENCE:
41.745
167. Forissues 45through 48below theTechnical Committee hasretained forfurther elaboration
thedefinitions of:refining; re-refining orfurther refining; deodorizing; re-deodorizing; andfractionation
asBasket 2issues. Thedrafttemplates tobeconsidered bytheTCRO areforwarded forinformation
totheCRO.
ISSUE No.45:PRODUCTION OFREFINED FATS AND OILS FROM CRUDE FATS AND OILS
(TCRO DRAFT ONLY)
OPTION A:Yes
168. Crude oilisnotsuitable fordirect consumption because ithasnotonlythepeculiar smells
ofcrude fatsandoilsbutalsoimpurities suchasphospholipid, freefattyacidcoloring matters and
small quantities ofmetals. Therefore, interms ofChapter 15,“refining ”canbedefined astheprocess
inwhich impurities areremoved while theuseful ingredients suchastocopheorol areretained asmuch
aspossible.
169. Theterm“fullyrefined ”refers toanoilwhich hasbeenrefined, bleached anddeodorized.
Therefiningitself,whichisnormallythefirststep,isoftwotypes:physical(steam)refining;orchemical
(caustic) refining, bothofwhich permit theremoval ofoil-insoluble materials. Bleaching (usually
byaddingbleachingclayatelevatedtemperatureandthenfilteringtoremovetheclay)andde-odorization
(usually bysteam distillation which alsomayremove somepigments) arethefinalstepsin“fullrefining ”
ofoils. Thecumulation ofthese steps results insubstantial transformation ofthecrude fatsoroils.
OPTION B:Yes
170. Substantial transformation takesplace attwodifferent stages during thereining process. First,
theprocesses offiltering, degumming, neutralizing andbleaching result inresult inoilfrom which
undesirable natural by-products havebeenremoved. Second, deodorization removes flavour andodour
compounds toproduce aneutral tasting oil.Thisisachieved bybubbling steam through theoilatG/RO/22/Add.1
Page34
anelevated temperature under avacuum. Thisprovides theoilwithsignificantly different characteristics
from thebleached oilinterms ofcolour andtaste.
OPTION C:No
171. Theterm“refined ”isnotcurrently defined intheHSwithregard tothefatsandoilsofChapter
15.Indeveloping theHS,theHSC considered possibly x-ing out“refined ”products byname but
decided nottodosobecause thetermwasneither sufficiently defined norconsistently used.
172. Furthermore, some crude oils,suchasoliveoil,require merewashing andfiltering toproduce
product thatisready forhuman consumption. Would suchaprocess beconsidered refining?
173. Thesimplicity ofmany ofthese processes forsome oilsraises thequestion howtheycould
beconsidered tobesubstantially transformed byrefining. Allthese oilsarerecognizable asoilswhen
intheircrude state, andtheessential characteristics thatdefine them throughout themanufacturing
process -odor, flavor, mechanical properties -remain thesame. Inthissense, refining, however
itisdefined, serves toprolong theshelflifeoftheoilandsometimes toremove impurities andsometimes
undesirable tasteelements.
RELEVANT HSCODES:
15.01 to15.15
REFERENCES:
41.504, 41.505; 41.531, 41.632; 41.735, 41.745
ISSUE No.46:OBTAINING FRACTIONS OFFATS OROILS (TCRO DRAFT ONLY)
OPTION A:YES
174. Substantial transformation takes place when oilsandfatsarefractionated. Fractionation of
theoilsandfatsincluding thefollowing involves substantial transformation :
a)refined, bleached anddeodorised (RBD) palm olein toRBD palm midfraction;
b)RBD palkernel oiltoRBD palm kernel stearine;
c)RBD palkernel oiltofullyrefined palm kernel oilfraction.
Fractionation Process
1. Vegetable oilsarefractionated toyield ahardfraction withamelting point of30Cto38C.
Thishardfractionissuitableforthemanufactureofconfectioneryproductssuchascompoundchocolates,
filling creams, caramels andtoffees. Three methods arecommercially available tofractionate vegetable
oils. These are:
a)Physical fractionation
b)Detergent fractionation
c)Solvent fractionation
Crystallisation
1. Theinput, RDB palm olein orRBD palm kernel oil,ismixed withawarm solvent (acetone)
andthencooled down atacontrolled rateinaspecially designed crystalliser. When thedesired
temperature isreached, thehighmelting pointfraction crystallises leaving behind thelowmelting pointG/RO/22/Add.1
Page35
fraction insolution. Proper control oftheoilcontent, moisture content, cooling rateandtherotation
speed oftheagitator (stirrer inthecrystalliser) areessential fortheformation ofstable fatcrystals.
Filtration
2. Themixture orslurry (suspension offatcrystals) isthencharged intoaspecial vacuum filter
toseparate thefatcrystals from thesolution. After filtration, thecake(fatcrystals) isremoved by
washing withthesolvent. Proper control ofthevacuum andtemperature ofthewashing solvent are
important toensure thatthelowmelting point fraction iscompletely removed from thecake.
Solvent Recovery
3. Thealtered fatcrystals areheated under vacuum inaspecial chamber toremove theresidual
solvent. Thesolvent isalsorecovered fromthelowmelting point fraction bythesame process. The
recovered solvent isthenrecycled backtothecrystalliser afterpassing through adistillation unitto
remove anyresidual moisture. Proper control oftemperature andvacuum inthedistillation unitare
important toensure thatthemoisture content ofthesolvent iskeptlow. Thefiltered fatcrystals are
recovered aseither RBD palm midfraction, RBD palm kernel stearine orfullyrefined palm kernel
oilfraction depending ontheinput used.
4. Theinput hasbeensubstantially transformed intoanewanddifferent product forspecific use.
Before fractionation, theRBD palm olein isaliquid atroom temperature withamelting point ofnot
more than24Cwhile theRDB palm kernel oilhasamelting point of25C-29 C,which constitutes
asaliquid oilatroom temperature. After fractionation, theRDB palm olein andRDB palm kernel
oilaresubstantially transformed intoacrystal fatwithamelting point of30C-38 C.Thespecific
melting point oftheproduct obtained asaresult ofthefractionation process iscritical toitsusein
theconfectionery industry.
5. Theresultant products canbeusedalone orblended withother vegetable fatstomake products
likecompound chocolates, filling creams, caramels ortoffees. Inaddition, RDB palmkernel stearine
andfullyrefined palm kernel oilfraction command ahighpremium overtherawmaterial witha50
%-60 %increase inprice duetotheintricate andcostly process involved.
OPTION B:No
6. Fractionation doesnotresult insubstantial transformation oftheinput materials.
RELEVANT HSCODES:
15.01 to15.15
REFERENCES:
41.531, 41.735; 41.745; 41.869
ISSUE No.47:RE-REFINING ORFURTHER REFINING (TCRO DRAFT ONLY)
OPTION A:Yes
7. Re-refining isasecond refining operation undertaken tocorrect deficiencies remaining from
thefirstrefining process, e.g.,toremove levels ofironorother impurities tomeetquality standards.
Thisprocess isprincipally forpalm olein andpalm stearin. Itisoneofseveral modifications which
mayberequired, depending upontheendproduct, which isafinalprocess insubstantially transforming
thecharacteristics oftheoil.(Seerelated proposal applicable toheading 15.04 andsubheading 1515.90
concerning thecombination ofre-refining, deodorising andbarrelling).G/RO/22/Add.1
Page36
OPTION B:No
8. These areconsidered simple processes. Allthese oilsarerecognizable asoilswhen intheir
crude state, andtheessential characteristics thatdefine them throughout themanufacturing process
-odor, flavor, mechanical properties -remain thesame. Inthissense, refining, however itisdefined,
serves toprolong theshelflifeoftheoilandsometimes toremove impurities andsometimes undesirable
tasteelements.
RELEVANT HSCODES:
15.01 to15.15
REFERENCES:
41.745; 41.632, 41.869
ISSUE No.48: RE-DEODORIZING REFINED OILS (TCRO DRAFT ONLY)
OPTION A:Yes
9. Refined oilscanbere-deodorized, orsteam stripped, tofurther remove impurities followed
bytreatment withcitric acidandantioxidant toimprove thestability oftheoil.Theprocess also
improvesthecolorandflavoroftheoil.(Seerelatedproposalapplicabletoheading15.04andsubheading
1515.90 concerning thecombination ofre-refining, re-deodorising andbarrelling).
OPTION B:No
10. There-deodorization ofrefined oilsresults inimprovements toshelflifeandother qualities,
butdoesnotbring about changes inthecharacteristics inherent intheoil.There is,accordingly, no
substantial transformation oftheinput refined oilswhen theyaresubjected tore-deodorization.
RELEVANT HSCODES:
15.01 to15.15
REFERENCES:
41.745; 41.632, 41.869
CHAPTER 16
ISSUE NO.49:MANUFACTURE OFPRODUCTS CLASSIFIED INCHAPTER 16FROM MEAT,
OFFAL,BLOOD,FISH,CRUSTACEANS,MOLLUSCSOROTHERAQUATICINVERTEBRATES
OFCHAPTER 2OR3
OPTION A:Yes
11. Theobtaining offoodpreparations, preserved products, extracts orjuices ofmeat, offal, blood,
fish,crustaceans, molluscs, aquatic invertebrates, caviar orcaviar substitutes classified inChapter 16
from meat, offal, blood, fish,crustaceans, molluscs, aquatic invertebrates orfisheggsofChapter 2
or3isconsidered tobealastsubstantial transformation.
12. Consequently, theorigin oftheseproducts isthecountry where theywereobtained frommeat,
offal, blood, fish,crustaceans, molluscs oraquatic invertebrates ofChapter 2or3.
OPTION B:Yes,provided:G/RO/22/Add.1
Page37
13. Thechange toChapter 16isnotsolely theresult ofseasoning ortheaddition ofpreservatives
orcuring and/or smoking andcooking.
OPTION C:Yes,provided:
- Thechange toChapter 16isnotonlytheresult ofseasoning ortheaddition of
preservatives; or
-Theproducts tobeconsidered asfoodpreparations meetoneofthefollowing criteria :
(a) Products tobeconsumed directly bytheultimate purchaser andnormally soldtothe
ultimate purchaser inplaces suchasdepartment stores, supermarkets, conventional markets, etc.
(b) Intermediate products which meetoneofthefollowing requirements andaretobeused
inthefoodindustry :
(i) Products made through processes which arecommonly used formanufacturing
intermediate products forthefoodindustry forthepurpose ofenhancing suitability formechanical
production andlowering production costs insubsequent processes.
(ii) Products whose ingredients arehomogenized sothatthesaidingredients arenot
technically oreconomically abletobeseparated.
(iii)Products which aretransformed intothose withtheessential character ofspecific prepared
products through theaddition ofmaterial oracomponent, regardless ofthequality oftheadded material
orcomponent.
OPTION D:Yes,provided:
14. They arenot:
-Prepared orpreserved meat, offalorblood, notcooked; or
-Rawfillets, merely covered withbatter orbreadcrumbs, whether ornotprefried inoil,frozen.
OPTION E:Yes,provided:
15. Production ofgoods classified inChapter 16isasubstantial transformation except products
thatareobtained onlybyseasoning orpreservation. Making sausages andsimilar products frommeat,
meat offalorblood byadding seasonings andpreservatives isnotacomplex process. Thebasic
ingredient ismeat, usually inminced formcombined withother filling, seasoning and/or preservatives
insome formofsausage casing. Theaddition ofseasoning orpreservatives doesnotchange thenature
ofthebasic product (meat) andisusedforflavouring andshelf-life purposes.
16. Production ofgoods classified inChapter 16issubstantial transformation, except products
thatareonlycured and/or smoked andcooked. Theprocess ofcooking suchproducts whether ornot
resulting inchange ofchapter isnotconsidered tobeanorigin conferring process.
OPTION F:No
17. Theobtaining offoodpreparations, preserved products, extracts orjuices ofmeat, offal, blood,
fish,crustaceans, molluscs, aquatic invertebrates, caviar orcaviar substitutes classified inChapter 16G/RO/22/Add.1
Page38
from meat, offal, blood, fish,crustaceans, molluscs, aquatic invertebrates orfisheggsofChapter 2
or3isnotconsidered tobealastsubstantial transformation.
18. Consequently, theorigin ofthese products isthecountry oforigin oftheanimals fromwhich
theyareobtained.
RELEVANT HSCODES:
16.01 to16.05
REFERENCE:
41.745
ISSUE NO. 50: OBTAINING PRODUCTS CLASSIFIED INCHAPTER 16FROM OTHER
PRODUCTS CLASSIFIED INTHE SAME CHAPTER
OPTION A:Yes
19. Obtaining products classified inChapter 16fromother products classified inthesameChapter
isconsidered alastsubstantial transformation.
20. Consequently, theorigin oftheseproducts isthecountry where theywereobtained inthisway.
OPTION B:Yes,provided:
21. Production ofgoods classified inChapter 16isasubstantial transformation, except products
thatareobtained onlybyseasoning orpreservation. Making sausages andsimilar products frommeat,
meat offal orblood byadding seasonings andpreservatives isnotacomplex process. Thebasic
ingredient ismeatusually inminced formcombined withother filling, seasoning and/or preservatives
insome formofsausage casing. Theaddition ofseasoning orpreservatives doesnotchange thenature
ofthebasic product (meat) andisusedforflavouring andshelf-life purposes.
22. Production ofgoods classified inChapter 16issubstantial transformation except products that
areonlycured and/or smoked andcooked. Theprocess ofcooking suchproducts whether ornot
resulting inchange ofchapter isnotconsidered tobeanorigin conferring process.
OPTION C:No
23. Obtaining products classified inChapter 16fromother products classified inthesameChapter
isnotconsidered alastsubstantial transformation.
24. Consequently, theorigin ofthese products isthecountry oforigin oftheanimals fromwhich
theyareobtained.
RELEVANT HSCODES:
16.01 to16.05
REFERENCE:
41.745
CHAPTER 17
ISSUE No.51:EXTRACTION OFRAW SUGARG/RO/22/Add.1
Page39
OPTION A:Yes
25. Theprocess ofextracting sugar fromsugar caneorsugar beetisasubstantial transformation.
Quite apartfromthecomplexity ofthisprocess, thecharacteristics, formanduseoftheproduct obtained
aredifferent fromthose oftheinitial product. Theorigin ofthesugar isthecountry where thesugar
isextracted.
26. Thisreasoning applies, mutatis mutandis, tosugars extracted frommolasses andsugars other
thancaneorbeetsugar.
OPTION B:No
27. Theextraction ofrawsugar doesnotconstitute substantial transformation. Canesugar issucrose
which isformed inthesugar caneplant. Since canedeteriorates immediately afterharvesting, thejuice
extraction andrawsugar manufacture havetobeconcurrent toavoid thedeterioration ofthesucrose
inthecanejuice. Assuch, caneharvesting, juiceextraction andrecovery ofthissucrose intheform
ofrawsugar aretechnically inseparable operations inthesugar process.
28. Allstepsinthesugar process areaimed attherecovery ofsucrose. Thestepsinmilling include
juiceextraction, juiceclarification, evaporation, crystallisation andcentrifugation. These operations,
while giving canejuicethecrystalline formofrawsugar, donotalterthebasic sweetening properties
ofthesucrose molecule thathasbeenformed inthecaneplant. After milling, theresulting product
referred toasrawsugar already contains sucrose of97.5%.
29. Rawcanesugar isaninterim stage inthesucrose recovery process. Whatever incidental uses
there maybeforrawsugar, these arepossible onlybecause ofitssucrose content. Itissucrose that
makes rawsugar usable forsuchpurposes asanimal feed, oralcohol manufacture.
30. Asregards beetsugar, there doesnotexistarawsugar stage. Allsugars produced frombeet
arewhite sugars withcharacteristics approximating thatofrefined sugar.
31. Whether theprocess ofextraction ofrawsugar issimple orcomplex isnotacriterion for
substantial transformation. Theorigin ofrawsugar istherefore thecountry where caneorbeetare
grown.
32. Thisreasoning applies, mutatis mutandis, tosugars other thancaneorbeetsugar.
RELEVANT HSCODES:
1701.11, 1701.12, ex17.02 (d)andex17.02 (e)
REFERENCES:
41.745, 41.871 and41.898
ISSUENo.52:ADDINGFLAVOURINGSORCOLOURINGMATTERTOCANEORBEETSUGAR
OPTION A:Yes
33. Theaddition offlavourings orcolouring matter tocaneorbeetsugar reflects thelastsubstantial
transformation. Itisacontrolled technological process. Thenecessary doseforflavouring orcolouring
agiven quantity ofsugar mustbecalculated carefully andexactly, otherwise theproduct obtained would
notbeproperly flavoured orcoloured andhence would notmeetthespecific needs forwhich itwas
prepared.G/RO/22/Add.1
Page40
OPTION B:No
34. Theaddition offlavourings orcolouring matter tocaneorbeetsugar doesnotreflect thelast
substantial transformation. Itisanaddition ofmaterials intended tomodify theflavour orshade without
actually altering thesugar’sintrinsic characteristics.
RELEVANT HSCODE:
1701.91.
REFERENCE:
41.745.
ISSUE No.53:REFINING OFSUGAR
OPTION A:Yes
35. Refining sugar isasubstantial transformation. During thisprocess, therawsugar crystals,
composed ofsucrose andother materials, arecompletely broken down toamolecular level. Theraw
sugar losesitsphysical aspect andchemical identity during thisprocess andtherefined sugar crystals
thatemerge areanewanddifferent product.
Change inuse
36. Rawsugar ismore thananintermediate product usedtomanufacture refined sugar. Itisused
formany other commercial purposes, including cement manufacturing, animal feedandethanol
production. Refined sugar isusedalmost exclusively asafoodproduct. Thus, refined sugar hasuses
thatarecompletely different from those ofrawsugar.
Change incharacter
37. Therefining process effects afundamental change inthestructure andchemical makeup of
rawsugar. Rawsugar iscomposed ofcrystals thatcontain sucrose withother materials occluded within
thecrystal andincorporated inthecrystal lattice structure. Themixture surrounding thecrystal is
composed ofvarious organic andinorganic substances. During therefining process thecrystal structures
intherawsugar arecompletely broken down tomolecular constituents soastocompletely losetheir
physical identity. Therefined sugar thatemerges iscomposed ofnewsucrose crystals thatnolonger
contain non-sucrose materials occluded within thecrystals. Inaddition, non-sucrose materials mixed
withandcoating therawsugar crystals areremoved inrefining through extensive processing operations
involving bothchemical andphysical reactions andchanges. Asaresult, rawandrefined sugar are
fundamentally different products withsignificant differences incrystal structure andsize,colour, odour,
texture, bacterial level, chemical makeup, tasteandshelf-life.
38. Itshould benoted thatthisoperation isalsoconsidered substantial fortheothersugars classified
inthedifferent splitheadings ofheading 17.02.
OPTION B:No
39. Refining rawsugar doesnotconstitute substantial transformation. Rawsugar already hasa
sucrose content of97.5%.Much oftheimpurities inthecanejuice would havebeenremoved in
thecrystallisation process attherawsugar stage. Therefining process, which employs suchsteps as
affination, melting, filtration, colour absorption andrecrystallisation, while further removing impurities
raises sucrose content onlymarginally from96%-99%inrawsugar to99.5%orhigher inrefinedG/RO/22/Add.1
Page41
sugar. Inthisconnection, theExplanatory Notes statethat«_raw sugar may, however, beofsucha
highdegree ofpurity thatissuitable forhuman consumption without refining_».
40. Thesugar refining process doesnotaltertheoriginal sucrose formed inthecaneplant which
gives sugar itsessential character asasweetener. Thechemical reactions which occur inrefining affect
onlythenon-sucrose components butpreserve theoriginal sucrose molecule.
41. Thesimplicityorcomplexityofaprocess,includingsugarrefining,isnotacriteriontodetermine
substantial transformation.
42. Also, asinthecaseofbeetsugar, itisnowpossible toproduce directly fromcanejuicewhite
canesugar withcharacteristics thatareveryclosetorefined sugar without passing therawstage. These
developments havemade theboundary between cane, rawsugar andrefined sugar obscure.
43. Therefore, theorigin ofrefined sugar should bethecountry where thecaneorbeetgrew.
RELEVANT HSCODES:
1701.91, 1701.99, ex17.02(a), ex17.02(b), ex17.02(d)
REFERENCES:
41.004, 41.505, 41.724, 41.745, 41.871, 41.898 and41.899
ISSUE No.54:OBTAINING CHEMICALLY PURE SUGAR
OPTION A:Yes
44. Obtaining chemically purefructose, lactose, maltose orglucose fromraworrefined sugar is
alastsubstantial transformation. Theorigin ofchemically puresugar isthecountry where the
purification process tookplace.
OPTION B:No
45. Obtaining chemically purefructose, lactose, maltose orglucose fromraworrefined sugar is
notalastsubstantial transformation. Alternatives fortheorigin ofchemically puresugar are:
- thecountry where therawmaterial (from which thefructose, lactose, maltose orglucose were
extracted) wasobtained;
- Thecountry inwhich thefructose, lactose, maltose orglucose wasextracted.
RELEVANT HSCODE:
ex17.02 (a)
REFERENCE:
Doc41.745
ISSUE No.55:MANUFACTURING OFINVERT SUGAR
OPTION A:Yes
46. Manufacturing ofinvert sugar byhydrolysis ofrefined sugar solutions (sucrose) isalast
substantial transformation. Invert sugar consists ofequal parts ofglucose andfructose. TheG/RO/22/Add.1
Page42
manufacturing process consists ofacidic orenzymatic hydrolysis. Thisisacomplex process andresults
inaproduct thathasnewcharacteristics andspecific uses.
47. Consequently, invert sugar originates inthecountry where itwasobtained fromsugars ofthe
same tariff heading.
OPTION B:Yes,provided:
48. Alternative conditions areproposed :
- Invert sugar isobtained fromrawsugar ofheading 17.01 orfromothersugars ofheading 17.02.
- Invert sugar isinsolid stateoritisobtained from sugars ofother headings.
- Invert sugar isobtained from sugars ofother headings.
OPTION C:No
49. Production ofinvert sugar isnotasubstantial transformation. Alternate origin criterira are
proposed :
- thecountry ofextraction ofsugars thatserved asamaterial toproduce invert sugar;
- thecountry oforigin ofmaterials from which those sugars were extracted.
RELEVANT HSCODES:
ex17.02 (b)andex17.02 (c)
REFERENCE:
41.745
ISSUENO.56:OBTAININGSUGARSYRUPS,SUGARJUICES,SUGARSANDCARAMELISED
MOLASSES OFSPLIT HEADING ex17.02(e)
OPTION A:Yes,provided:
50. Thegoods areproduced from caneorbeetsugar ofheading 17.01 ormolasses of17.03.
Otherwise there isnosubstantial transformation.
OPTION B:No
51. Obtaining ofthegoods cannot reflect thelastsubstantial transformation. Thecountry oforigin
ofthesugar syrups andjuices remains thecountry where -
Alternatives:
-thesugar wasextracted;
-thecaneorbeetwere grown.
RELEVANT HSCODE:
ex17.02 (e)G/RO/22/Add.1
Page43
REFERENCE:
41.745
ISSUE No.57:OBTAINING MOLASSES BYEXTRACTION ORREFINING OFSUGARS
OPTION A:Yes
52. Obtaining molasses from theprocesses ofextracting orrefining ofsugars ofheading 17.01
isalastsubstantial transformation.
53. Consequently, molasses should beconsidered asoriginating inthecountry where thesugar
extraction orrefining processes tookplace, i.e.from thesugars ofheading 17.01.
OPTION B:Yes,provided
54. Molasses areproduced fromplants. Obtaining molasses byrefining ofsugars isnotsubstantial
transformation.
55. Consequently, molasses should beconsidered asoriginating inthecountry where itwasobtained
from plants.
OPTION C:No
56. Obtaining molasses fromtheprocesses ofextracting orrefining sugars isnotalastsubstantial
transformation.
57. Consequently, molasses should beconsidered asoriginating inthecountry where theplant
grew.
RELEVANT HSCODE:
17.03
REFERENCE:
41.745
CHAPTER 18:
ISSUE No.58:OBTAINING COCOA PASTE
OPTION A:Yes
58. Cocoa paste isobtained bygrinding roasted cocoa beans. Thegrinding results inthelast
substantial transformation. Theruleshould be“CTH”.
OPTION B:No
59. Grinding cocoa beans isnotasubstantial transformation. Thecountry oforigin ofcocoa paste
isthecountry oforigin oftherawcocoa beans. Theruleshould be“CTH except fromheadings 18.01
or18.02 ”.
RELEVANT HSCODE:
18.03G/RO/22/Add.1
Page44
REFERENCES:
41.531, 41.745
ISSUE No.59:OBTAINING COCOA BUTTER, FATOROIL
OPTION A:Yes
60. Cocoa butter isobtained byhot-pressing cocoa beans orcocoa paste. Cocoa fatisobtained
fromspoiled cocoa beans orfromcocoa waste (such asshells, husks etc.)bypressure orbyextraction
withsolvents. These processes result inasubstantial transformation. Therulefortheheading should
be“CTH”.
OPTION B:Yes,butonlyforcocoa fatandoil
61. Obtaining cocoa fatoroilfromcocoa waste isasubstantial transformation. However, obtaining
cocoa butter from cocoa paste isnotasubstantial transformation Theruleshould be“CTH except
from heading 18.03 ”.
RELEVANT HSCODE:
18.04
REFERENCES:
41.745, 41.539
ISSUE No.60:OBTAINING UNSWEETENED COCOA POWDER FROM COCOA PASTE
OPTION A:Yes
62. Production ofunsweetened cocoa powder involves asubstantial transformation. Itisobtained
bypulverising thecocoa paste toproduce aproduct withnewcharacteristics. Theruleproposed is
“CTH”.
OPTION B:Yes,provided
63. Production ofunsweetened cocoa powder (except fromwholly orpartly defatted cocoa paste
ofsubheading 1803.20) involves asubstantial transformation. Theruleproposed is“CTH, except
from subheading 1803.20 ”.
64. Defatted cocoa paste isalready inpowder form orrequires onlyminor processing toobtain
cocoa powder. Thisisnotconsidered tobeasubstantial transformation.
OPTION C:No
65. Productionofcocoapowdercannotbeconsideredasasubstantialtransformation.Someconsider
thattheorigin should bethecountry oforigin ofthecocoa paste. Others consider thatthecountry
oforigin ofthecocoa powder isthecountry inwhich thecocoa beans areobtained. Theruleproposed
is“CTH, except from heading 18.03 ”.
RELEVANT HSCODE:
18.05G/RO/22/Add.1
Page45
ISSUE No.61:ADDING SUGAR OROTHER SWEETENING MATTER TOUNSWEETENED
COCOA POWDER
OPTION A:Yes
66. Production ofcocoa powder, containing added sugar orother sweetening matter, from
unsweetened cocoa powder involves asubstantial transformation. Itisobtained bypulverising the
cocoa paste toproduce aproduct withnewcharacteristics. Theruleproposed is“CTH”.
OPTION B:No
67. Production ofsweetened cocoa powder byadding sugar tounsweetened cocoa powder isnot
asubstantial transformation. Therulesproposed are“CTH, except fromheading 18.05 ”.and“CTH,
except from Chapter 17orfrom heading 18.05 ”.
OPTION C:No
68. Production ofsweetened cocoa powder from unsweetened cocoa powder orpaste isnota
substantial transformation. Adding, sugar tococoa powder doesnotmodify thecharacteristics ofthe
cocoa powder. Furthermore, obtaining powder fromcocoa paste isnotsubstantial because itresults
from grinding. Theruleproposed istherefore “CTH, except from headings 18.03 or18.05 ”.
RELEVANT HSCODE:
1806.10
REFERENCES:
41.539, 41.745
ISSUE No.62:MAKING COCOA PREPARATIONS (OTHER THAN SWEETENED COCOA
POWDER)INLIQUID,PASTE,POWDERORGRANULARFORM,OFACONTENTEXCEEDING
2KG, FROM COCOA POWDER
OPTION A:Yes
69. Processingcocoa,includingcocoapowderwhetherornotsweetened,intothecocoapreparations
inliquid, paste, powder orgranular form, incontainers orimmediate packings ofacontent exceeding
2kg,ofsubheading 1806.20 isasubstantial transformation. Theproduct isanewproduct withdifferent
usesandcharacteristics tothecocoa powder orother ingredients. Theruleshould beCTSH
OPTION B:Yes,provided that:
70. Processing cocoa, including cocoa powder unless already sweetened, intothecocoa preparations
inliquid, paste, powder orgranular form, incontainers orimmediate packings ofacontent exceeding
2kgofsubheading 1806.20 isasubstantial transformation. Theproduct isanewproduct withdifferent
usesandcharacteristics tothecocoa powder orotheringredients. However, ifsweetened cocoa powder
isusedthetransformation isnotsufficient tobeconsidered asasubstantial transformation. Therule
proposed is“CTH”.
OPTION C:No
71. Processing cocoa powder, whether ornotsweetened, andsugar orother sweetening material,
intothecocoapreparationsinliquid,paste,powderorgranularform,incontainersorimmediatepackingsG/RO/22/Add.1
Page46
ofacontent exceeding 2kgofsubheading 1806.20 isnotasubstantial transformation. Theproduct
hasnotbeenchanged sufficiently inappearance, usesorcharacteristics fromthecocoa powder orother
ingredients. Theruleproposed is“CTSH, except fromChapter 17orfromheading 18.05 orsubheading
1806.10 ”.
RELEVANT HSCODE:
ex-1806.20(a)
ISSUE No.63:MAKING COCOA PREPARATIONS INBLOCKS, SLABS ORBARS WEIGHING
MORE THAN 2KG, FROM COCOA POWDER
OPTION A:Yes
72. Chocolate iscomposed essentially ofcocoa pasteandsugar (orothersweetening matter) usually
withtheaddition offlavouring andcocoa butter; insome cases, cocoa powder andvegetable oilmay
besubstituted forcocoa paste. Other ingredients suchasmilk, coffee, nuts,raisins, etc.maysometimes
alsobeadded. Processing cocoa, including cocoa powder whether ornotsweetened, intothecocoa
preparations inblocks, slabs orbarsweighing more than2kgofsubheading 1806.20 isasubstantial
transformation. Theproduct isanewproduct withdifferent appearance, usesandcharacteristics to
thecocoa powder orother ingredients. Theruleshould beCTSH
OPTION B:Yes,provided
73. Processing cocoa, including cocoa powder unless already sweetened, intothecocoa preparations
inblocks, slabsorbarsweighing more than2kgofsubheading 1806.20 isasubstantial transformation.
Theproduct isanewproduct withdifferent appearance, usesandcharacteristics tothecocoa powder
orother ingredients. However, ifsweetened cocoa powder isusedthetransformation isnotsufficient
tobeconsidered asasubstantial transformation. Theoptions fortheruleare“CTH”or“CTSH, except
from subheading 1806.10 ”.
RELEVANT HSCODE:
ex-1806.20(b)
ISSUE No.64:MAKING COCOA PREPARATIONS, OTHER THAN SWEETENED COCOA
POWDER, INBLOCKS, SLABS ORBARS WEIGHING 2KG ORLESS, WHETHER ORNOT
FILLED, FROM SWEETENED COCOA POWDER ORFROM OTHER COCOA PREPARATIONS
WEIGHING MORE THAN 2KG
OPTION A:Yes
74. Processing sweetened cocoa powder, orother cocoa preparations weighing more than2kg,
intothecocoa preparations inblocks, slabs orbarsweighing 2kgorless,ofsubheadings 1806.30 to
1806.90, isasubstantial transformation. Theruleshould be“CTSH ”.
OPTION B:Yes,provided
75. Processing cocoa, cocoa paste, cocoa butter, fatoroiland/or unsweetened cocoa powder, into
thecocoa preparations weighing 2kgorless,ofsubheadings 1806.30 to1806.90, isasubstantial
transformation. However processing sweetened cocoa powder orthecocoa preparations inblocks,
slabsorbarsorinliquid, paste, powder orgranular forminquantities exceeding 2kgclassified inthe
same heading isnotsufficient toconfer origin. Theruleshould be“CTH”.G/RO/22/Add.1
Page47
RELEVANT HSCODES:
1806.31 to1806.90
CHAPTER 19
ISSUE No.65:PRODUCTION OFPREPARATIONS FORINFANT USE, PUTUPFORRETAIL
SALE FROM OTHER GOODS OFHEADING 19.01
OPTION A:Yes,provided
76. Preparations forinfant useofsubheading 1901.10 oftencontain materials classified inheading
19.01, particularly insubheading 1901.90. While itispossible thatnon-originating bulkpreparations
forinfant useof1901.90 mayundergo achange tosubheading 1901.10 merely bybeing putupin
packaging forretail sale, andthischange should notbeconsidered asresulting insubstantial
transformation, thisisnottheonlypossibility. Other changes fromintermediate materials of1901.90
topreparationsforinfantuseof1901.10maytakeplaceinvolvingmixingandotherpreparationincluding
theaddition ofsweeteners orflavours, preparation inliquid orpowder form andthecombining of
preparations offlour, mealstarch ormaltextract of1901.90 withmaterials ofother headings. Such
changes result inthecreation ofnewproducts which should beconsidered ashaving beensubstantially
transformed, subject totheproviso thatchange tosubheading 1901.10 isnottheresult ofpackaging
forretail salealone.
OPTION B:No
77. Theproduction ofpreparations forinfant uselargely involves changes tosubheading 1901.10
fromgoods ofother headings andother chapters. Totheextent thatthere arechanges within heading
19.01, these changes donotresult innewproducts, andthematerials usedarenotsubstantially
transformed.
RELEVANT HSCODE:
1901.10
REFERENCE:
41.745
ISSUENo.66:PRODUCTIONOFMIXESANDDOUGHSFORTHEPREPARATIONOFBAKERS’
WARES USING MATERIALS OFSUBHEADING 1901.90
OPTION A:Yes
78. AsinIssueNo.1,thegoods ofsubheading 1901.90 should beconsidered asintermediate malt
extracts, flours, meals andstarches which undergo substantial transformation when mixed orprepared
intomixes anddoughs forthepreparation ofbakers ’wares ofsubheading 1901.20. Suchintermediate
materials include preparations suchas:flours obtained byevaporating mixtures ofmilkwithsugar
andflour; mixtures ofeggpowder, milkpowder, maltextract andcocoa powder; mixtures ofcereal
flours withfruitflours; malted milkinpowder formwithorwithout added sugar; andotherpreparations
containing, withother ingredients, rice,potato, semolina. Given themany possible combinations
ofintermediate ingredients usedinthemixes anddoughs of1901.20 andtheskillrequired toprepare
themproperly intomixes anddoughs, itisappropriate toconclude thatthatsubstantial transformation
takes place.
OPTION B:NoG/RO/22/Add.1
Page48
79. Theingredients classified insubheading 1901.90 arenotsubstantially transformed when used
toproduce products ofsubheading 1901.20. Themalts, starches, flours andmixes donotundergo
theirlastsubstantial transformation untillater, when theyareusedtoproduce bakers ’wares ofheading
19.05.
RELEVANT HSCODE:
1901.20
REFERENCE:
41.745
ISSUE No.67:PRODUCTION OFSTUFFED PASTA USING PASTA OFHEADING 19.02
OPTION A:Yes
80. Thepreparation ofstuffed pasta ofsubheading 1902.20 results inanewproduct inwhich the
pasta used, classified insubheadings 1902.11, 1902.19 or1902.30, aswellasthestuffing materials,
haveundergone substantial transformation. Thepreparation ofstuffed pastanormally involves cooking
theinput pasta andtheaddition ofmeat, fish,cheese, andsauces. Theresulting prepared product
isready forconsumption asanentirely different andnewproduct incomparison withtheinputmaterials.
Accordingly, achange from thesubheadings forpasta tostuffed pasta should beconsidered as
origin-conferring.
OPTION B:No
81. Themaincharacteristic isimparted bythepasta, andnotbythesauces orstuffings used. From
thispoint ofview, thepasta doesnotchange itscharacteristics anddoesnotundergo substantial
transformation when prepared asastuffed pasta.
RELEVANT HSCODE:
1902.20
REFERENCE:
41.745
ISSUE No.68:PRODUCTION OFPREPARED PIZZA FROM COOKED PIZZA BASE
OPTION A:Yes
82. Themanufacture ofprepared pizza from cooked pizza bases isasubstantial transformation.
Thepizzabasemustbeconsidered asanintermediate product, amaterial fortheproduction ofacomplete
pizza. Aprepared pizza, ready fortheconsumer, isquiteanother product thanmerely abread dough.
83. When theconsumers buyapizza, theyaskforaready-made pizza -which isthename onthe
market, withdifferent brands andtypes. Thedifferent types havetheirown“secret ”recipe. Compared
toapizza base, aprepared pizza hasnewcharacteristics, newuse,andconsiderably higher commercial
value duetoindustrial processes andinput materials (thevarious ingredients) andanother name for
themarket/consumer. Therequirements forthepizza tobeconsidered asanewproduct aretherefore
fulfilled. However, because thecooked bread dough called “pizza base”isclassified within thesame
subheading astheready-made pizza itself (1905.90), achange ofheading orchange ofsubheading
rulewillnotreflect thisorigin-conferring result.G/RO/22/Add.1
Page49
OPTION B:No
84. Substantial transformation doesnotoccur when cooked pizza baseisusedtomake ready-made
pizza. Inthisproduction process materials areadded tothetopofthecooked dough andthepizza
ispackaged. Itistheconsumer whocooks thepizza which hasbeenprepared inthismanner.
RELEVANT HSCODE:
ex1905.90(a)
REFERENCES:
41.417, 41.745
CHAPTER 20
85. Asindicated inBasket 2Chapter Note, theTCRO isstilltodefine origin criteria forblended
ormixed goods ofthisChapter.
ISSUE No.69:PRODUCTION OFVEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS
OFPLANTSPREPAREDORPRESERVEDBYVINEGARORACETICACIDOFHEADING20.01
OPTION A:Yes
86. Change oftariffheading issufficient toexpress thelastsubstantial transformation which these
goods undergo. Inthiscontext, change oftariffheading doesnotmean thateachsuccessive preservation
process confers origin; itisrather amatter ofexpressing substantial transformation bymeans ofa
criterion foreseen intheAgreement.
ALTERNATIVE ARGUMENT:
87. Thegoods ofthisheading aregenerally produced from fresh orprovisionally preserved
vegetables, fruitandnutsofChapters 7and8.Ithasnotbeenpossible toidentify anygoods ofChapter
20outside ofheading 20.01, allofwhich aregoods which havebeenprepared orpermanently preserved
insome manner other thanwithvinegar oracetic acid, which areusedintheproduction ofgoods of
heading 20.01. Evenifthiswerethecase,itwould beinadmissible toconsider thatasecond preserving
process bytheuseofacetic acidorvinegar should beconsidered asorigin-conferring. Itisthefirst
preservation which isdeterminative. Forthisreason, changes from vegetables, fruits andnutsof
Chapters 7and8tothegoods ofheading 20.01 aretobetreated assubstantial transformations ofthe
input materials andareorigin conferring. Theruleproposed is“CC”.
OPTION B:No
88. There isnosubstantial transformation which takes place when vegetables, fruitornuts,either
fresh orprovisionally preserved, aremade intopreserved goods ofheading 20.01. Thevegetables,
fruits ornutsretain their initial character; preservation merely serves topermit longer shelf life.
Accordingly, theorigin ofgoods of20.01 mustbethesame astheorigin ofthematerials ofChapters
7and8usedintheirmanufacture.
RELEVANT HSCODE:
20.01
REFERENCES:
41.422, 41.504,41.745G/RO/22/Add.1
Page50
ISSUENo.70:PRODUCTIONOFTOMATOES,MUSHROOMSTRUFFLESANDOTHERFRUITS,
NUTS AND OTHER EDIBLE PARTS OFPLANTS PREPARED ORPRESERVED OTHERWISE
THAN BYVINEGAR ORACETIC ACID FROM FRESH MATERIALS ORMATERIALS OF
CHAPTER 20
OPTION A:Yes
89. Change oftariffheading issufficient toexpress thelastsubstantial transformation which these
goodsundergo.Thesegoodsundergotheirlastsubstantialtransformationwheninputmaterialsclassified
inother headings ofChapter 20orfresh materials ofother chapters areprocessed toproduce them.
OPTION B:Yes,provided
90. Same asforOption A,except thatfortomatoes of20.02 thereshould benochange fromother
preserved tomatoes ifthechange toheading 20.02 takesplace byreason offreezing alone. Avariation
ofthisoption isthatthechange should nottakeplace byreason ofonlycanning andsterilizising.
OPTION C:No
91. Forthese goods substantial transformation takes place when fresh orprovisionally preserved
fruits, nutsandplantmaterials ofother chapters areprocessed toproduce them. Itisthechange from
fresh orprovisionally preserved goods which results innewgoods having different characteristics.
GoodsofthisChapter,whichhavealreadybeenpreserved,havenotundergonesubstantialtransformation
when theyareusedintheproduction ofthegoods oftheheadings inquestion.
ALTERNATIVE ARGUMENT:
92. Thechangefromfreshorprovisionallypreservedtopreservedgoodsdoesnotresultinsubstantial
transformation. Thecharacteristics ofthegoods asfruits, nutsorother edible plants isnotchanged
bytheprocessing operations, andtheorigin oftheresulting goods should bedetermined onthebasis
oftheorigin oftheoriginal fresh orprovisionally preserved materials.
RELEVANT HSCODES:
20.02, 20.03 and2008.20 to2008.99
ISSUENo.71:PRODUCTIONOFPREPAREDVEGETABLE,FRUITORNUTPOWDERSFROM
PRESERVED ORPREPARED VEGETABLES, FRUITS ORNUTS
OPTION A:Yes
93. Substantialtransformationtakesplacewhenvegetableorfruitpulpsareprocessedwithingredients
suchasmalto-dextrin andpectin toproduce fruitandvegetable powders. Inpractice, itisnotpossible
toobtain powdered fruitorvegetables without passing through thestage ofconcentrate, pulporjuice
othesame fruitorvegetable. Theproduction process consists ofthestepsofpremixing withcarriers
andadditives; pasteurization andhomogenization; drying; milling ;andmixing, sieving, filling and
packaging.
OPTION B:No
94. Thechange fromprepared vegetables orfruits topowders isnotasubstantial transformation.G/RO/22/Add.1
Page51
RELEVANT HSCODES:
ex2002.90(a); 20.03; 2008.20 through 2008.99; 20.09
REFERENCE:
Doc. 41.422
ISSUE No.72:PRODUCTION OFTOMATO SYRUP BASE SAUCE FROM TOMATOES,
PREPARED ORPRESERVED BYANY METHOD
OPTION A:Yes
95. Themanufacture oftomato syrup sauce base, which isusedasanintermediate input forthe
production ofspecialty sauces, fromtheblending, homogenisation andcooking oftomato paste, water
andsugar results inasubstantial transformation. Themanufacturing process byblending andcooking
withother ingredients changes theflavour, texture, physical andchemical characteristics oftheinput
materials. Thekeytastecharacteristics measured bythepH,totaltitratable acidity andtotalsoluble
acids oftheresultant product arealtered significantly fromthethose oftheinput materials used. The
pHandtotaltitratable acidity indicate thedegree ofsourness while totalsoluble solids measures the
soluble sugar. Thenewproduct isextremely sweet withaslightly sourafter-taste ascompared totomato
pastewhich hasatypical tomato flavour withatartorsharp after-taste. Tomato pastehastheappearance
andtexture ofathick paste while thesyrup sauce baseislessthick withalowflowability. Therule
proposed is“CTHS ”
OPTION B:No
96. Thereisnosubstantialtransformationofpreservedtomatoeswhentheyareusedintheproduction
oftomato syrup sauce baseclassified inthesame heading.
RELEVANT HSCODE:
ex2002.90(b)
REFERENCES:
41.504, 41.745
ISSUE No.73:PRODUCTION OFJAMS, FRUIT JELLIES, MARMALADES FRUIT ORNUT
PUREE, BEING COOKED PREPARATIONS, FROM FRUITS ORNUTS ORFROM FRUITS OR
NUTS PRESERVED
OPTION A:Yes
97. Thejams, jellies, marmalades andother cooked preparations ofthisheading areoften made
fromfruits andnutspreserved butnotcooked classified inthesame chapter. Thechange fromthese
input materials tothefinalproduct bycooking andhomogenisation should berecognised assubstantial
transformation asthefinalproducts havesubstantially different characteristics fromtheinputmaterials
used. Theproposed ruleis“CTH”.
OPTION B:No
98. Thelastsubstantial transformation forthesegoods takesplace inthecountry inwhich thefresh
ofprovisionally preserved fruits ornutsofother chapters areprocessed intojams, jellies, marmalades
andother goods ofthisheading. There isnosubstantial transformation which takes place when goodsG/RO/22/Add.1
Page52
ofChapter 20areusedforthis,astheyhavealready beenpreserved andhaveundergone theirlast
substantial transformation. Theproposed ruleis“CC”.
RELEVANT HSCODE:
20.07
REFERENCE:
41.745
ISSUE No.74:PRODUCTION OFPEANUT BUTTER FROM GROUND NUTS
OPTION A:Yes
99. When peanut butter isproduced roasted ground nutsaresubstantially transformed. Thechanges
inthegoods from roasted nutstoapaste ofground nuts, often containing added oilandsaltare
significant anddemonstrate theproduction ofanewgoodwhich hasacquired anewcountry oforigin.
OPTION B:Yes(with blanching, roasting andgrinding)
100. Anewcountry oforigin isconferred when peanut butter isproduced inonecountry fromfresh
ground nutsofChapter 12byblanching, roasting andgrinding. Substantial transformation doesnot
takeplaceiftheinputmaterials havepreviously beenroasted. Change frommaterials ofanother chapter
oralternatively from goods ofanother heading issufficient toexpress thisorigin criterion.
OPTION C:No
101. Fresh ground nutsarenotsubstantially transformed bytheirprocessing intopeanut butter.
Thebasiccharacteristics oftheground nutsremain, andtheorigin ofpeanut butter should bethecountry
inwhich theground nutswere harvested.
RELEVANT HSCODE:
ex2008.11(a)
REFERENCE:
41.745
ISSUE No.75:BLANCHING AND/OR ROASTING OFGROUND NUTS (PEANUTS) AND OF
OTHER NUTS AND OTHER SEEDS
OPTION A:Yes(forblanching)
102. Blanching offresh nutsofChapters 8and12results inproducts which areavailable fornew
uses. Blanching alone issubstantial transformation andorigin conferring.
OPTION B:Yes(forroasting withblanching)
103. Blanching iscommonly undertaken before roasting ofnuts. While blanching alone doesnot
confer origin, roasting, orroasting accompanied byblanching, results insubstantial transformation.
Theroasting process results innutswhich havenewtasteandpreservation characteristics andwhich
havenewuses, bothfordirect consumption andforuseinother preparations.
OPTION C:Yes(forblanching, roasting andpackaging)G/RO/22/Add.1
Page53
104. Blanching, roasting andpackaging ofground-nuts ofChapter 12,performed together, result
insubstantial transformation. Consequently, forex2008.11(b) theruleproposed is“CTH following
blanching, roasting andpackaging oftheground-nuts ”.
OPTION D:No
105. Roasting andblanching ofnutsdoesnotsubstantially transform fresh nutsofChapters 8and
12.These processes arethenormal further preparation ofthese materials forconsumption, andbring
outcharacteristics inherent inthenuts.
RELEVANT HSCODES:
ex2008.11(b); ex2008.11(c); 2008.19
REFERENCE:
41.745
ISSUE No.76:MIXING AND SEASONING OFNUTS ORSEEDS
106. ForIssue 79theTechnical Committee hasretained forfurther consideration thedefinition of
themixing operations, ifany,which aretobeconsidered asorigin conferring. Nevertheless, the
Committee isrequested todecide, inprinciple, whether mixing andseasoning inthecontext ofthese
goods results insubstantial transformation.
OPTION A:Yes
107. Thepreparation ofmixtures ofseeds ofnutsrequires inalmost allcases theaddition of
seasonings, preservatives andother ingredients. There is,moreover, adegree ofskillrequired inthe
selection, grading andbalancing ofconstituents. Theresulting products arenewanddifferent from
theirconstituents andshould beconsidered tohaveobtained origin inthecountry inwhich themixing
takes place. Thisconclusion issubject, however, tothesatisfaction ofwell-defined criteria specifying
themixing processes which areorigin conferring. Itisnoted thatifmixing, asinthiscase, isnot
considered toconfer origin, severe administrative difficulties areraised, andthere isaclearneedto
provide foranorigin outcome inanycasewhere amixing process doesnotresult inasingle country
oforigin.
OPTION B:No
108. Merely mixing fruits andnutsdoesnotresult insubstantial transformation. Itisacknowledged
thatwhere there isnosubstantial transformation asaresult ofmixing there isaneedforanorigin
outcome. This, however, doesnotjustify theconclusion thatbecause there isnosingle country of
origin thecountry inwhich mixing tookplace mustbethecountry where substantial transformation
occurs. Itispreferable toconsider thataresidual rulewould apply insuchcases togiveanappropriate
result without reference tomixing perseasanorigin conferring event.
RELEVANT HSCODES:
2008.19, 2008.92
REFERENCE:
41.745G/RO/22/Add.1
Page54
ISSUE No.77:PRODUCTION OFFRUIT AND VEGETABLE JUICES FROM FRUITS AND
VEGETABLES
OPTION A:Yes
109. Fruitandvegetable juices often arebased uponpreserved fruits andvegetables ofChapter 20.
Forthisreason, itisnecessary totakeintoaccount notonlytheextraction ofjuices fromfresh fruits
orvegetables, butalsonumerous possibilities forproduction based upon mixtures andpreparations
ofpreserved fruitandvegetable materials. Theproduction ofjuices from suchmaterials should be
considered asresulting insubstantial transformation. Theruleproposed is“CTH”
OPTION B:Yes(from fresh fruits orvegetables)
110. Thelastsubstantial transformation offruitjuices takesplace when thejuices areextracted from
fresh materials ofChapters 7and8.Asaresult ofthisprocess thejuiceacquires itscharacteristics
andcommercial identity. Itisthusthechange ofchapter fromthematerials tothejuicewhich expresses
substantial transformation.
OPTION C:No
111. Theproduction offruitandvegetable juiceisaprocess ofextraction which doesnotresult
insubstantial transformation ofthefruits orvegetables. Thecountry oforigin ofthejuiceisthecountry
inwhich thefruits orvegetables were harvested.
RELEVANT HSCODE:
20.09
REFERENCE:
41.745
ISSUE No.78:PRODUCTION OFRECONSTITUTED FRUIT JUICES FROM FRUIT JUICE
EXTRACTS ORCONCENTRATES
OPTION A:Yes
112. Reconstitution isanorigin-conferring event. Theproduction ofreconstituted juices isfarmore
thanamatter ofdilution withwater. Other ingredients suchasoilsandessences areusedtoimpart
thedesired characteristics.
OPTION B:No
113. There isnosubstantial transformation when fruitjuiceconcentrates orextracts areprocessed
intoreconstituted juices. Reconstitution consists ofasimple process ofdilution. Thefactthatessential
oilsandother ingredients areusedmakes nodifference.
RELEVANT HSCODE:
20.09
CHAPTER 21
ISSUE No.79: OBTAINING EXTRACTS, ESSENCES AND CONCENTRATES (INCLUDING
INSTANT COFFEE) EXCLUSIVELY OFREAL COFFEEG/RO/22/Add.1
Page55
OPTION A:Yes
114. Obtaining extracts, essences andconcentrates ofcoffee (including instant coffee) isasubstantial
transformation. Theprocesses include roasting, extracting, concentrating, agglomeration which result
inanewproduct withnewcharacteristics. Therulesproposed are“CTH”and“CTSH ”which both
havethesame result.
OPTION B:Yesprovided
115. Obtaining extracts, essences andconcentrates ofcoffee (except instant coffee) isasubstantial
transformation. Obtaining instant coffee isasubstantial transformation provided thatcoffee fromother
countries doesnotconstitute more than30%byweight oftheproduct.
OPTION C:No
116. Extracts, essences andconcentrates ofcoffee (including instant coffee) originate inthecountry
oforigin ofthecoffee beans. Theruleproposed is“CTH except from heading 09.01 ”.
OPTION D:No
117. Extracts, essences andconcentrates exclusively ofcoffee (including instant coffee) havethe
origin ofthecountry where thegreen coffee beanisobtained initsnatural orunprocessed state.
118. Theorganoleptic characteristics ofcoffee (aroma, acidity, bitterness andbody) aredetermined
byacombination ofthechromosomic composition ofthecoffee species (arabica, 44chromosomes,
orrobusta, 22chromosomes), theplace ofcultivation (latitude, altitude, soil), climate conditions
(exposure tosunandrain), themethods ofharvesting thebeans (fruit fromtheplant) andtheprocessing
methods ofthefruitintothegreen drybean. Thespecies isessential because ithasadetermined number
ofchromosomes which ininteraction withtheabove mentioned conditions confer themainorganoleptic
characteristics. Thisgives adetermined chemical composition which isresponsible forthefinaltaste.
Theharvesting andprocessing ofthecoffee fruittoobtain thecoffee beandetermines thequality of
tasteandflavour andcanalsoresult incertain defects (e.g.Overly prolonged fermentation ofthebean
results inanundesirable flavour) thatcannot becorrected bytheroasting process.
119. Obtaining coffee concentrates, extracts andessences isnotasubstantial transformation inasmuch
asthese coffee forms areobtained through addition andsubsequent removal ofwater, toagreater or
lesser extent, depending ontheform thatisdesired.
120. Thesuccess oftheprocess liesinobtaining theextract, concentrate oressence without modifying
theorganoleptic characteristics thatwhere already determined inthegreen coffee bean. Consequently,
theprocess isdoneinsuchawayasnottoalterthese organoleptic characteristics, which, inturn,are
exclusively dependent onthevariety, theplace ofcultivation andthemethods ofobtaining ofthegreen
bean.
RELEVANT HSCODE:
ex-2101.11(a)
REFERENCES:
40.986, 41.447, 41.745
ISSUENo.80:OBTAININGEXTRACTS,ESSENCESANDCONCENTRATESOFCOFFEEMIXED
WITH COFFEE SUBSTITUTESG/RO/22/Add.1
Page56
OPTION A:Yes
121. Obtaining extracts, essences andconcentrates ofcoffee mixed withcoffee substitutes (whether
ornotroasted orintheformofextracts, essences orconcentrates ofcoffee substitutes) inanyproportion,
isasubstantialtransformationwhichresultsinanewproductwithnewcharacteristics.Theruleproposed
is“CTSH ”.
OPTION B:Yesprovided
122. Obtaining extracts, essences orconcentrates ofcoffee mixed withcoffee substitutes inany
proportion, isasubstantial transformation provided thatitisobtained fromcoffee substitutes roasted
inthesame country orfrom anon-originating mixture ofcoffee withcoffee substitutes (subheading
0901.90). Under theproposed “CTH”rule, obtaining suchproducts from non-originating roasted
coffee substitutes (subheading 2101.30) would notbeorigin-conferring.
OPTION C:No
123. Obtaining extracts, essences orconcentrates ofcoffee mixed withcoffee substitutes inany
proportion, isnotasubstantial transformation. Theorigin oftheproduct isthecountry oforigin of
themixture ofcoffee withcoffee substitutes (subheading 0901.90). Theruleproposed is“CTH except
from heading 09.01 ”.
RELEVANT HSCODE:
ex-2101.11(b)
REFERENCES:
41.447, 41.745, 41.986
ISSUE No.81: OBTAINING PREPARATIONS WITH ABASIS OFEXTRACTS, ESSENCES OR
CONCENTRATES OFCOFFEE ORWITH ABASIS OFCOFFEE
OPTION A:Yes
124. Obtaining preparations withabasis ofextracts, essences orconcentrates ofcoffee, orwith
abasisofcoffee, isasubstantial transformation andresults inanewproduct withnewcharacteristics.
Deliberate blending ofinstant coffee, sugar andcreamer inaspecific formulation andputting the
constituents inready-to-serve sachets forimmediate consumption arecarried out.Anewproduct results
withadifferent tastefrom theindividual constituents andwhich isready tobeserved immediately.
Atechnical filewaspresented withtheexample of“coffee mix3-in-1 instant drink”.Theruleproposed
is“CTSH ”.
OPTION B:Yes,provided
125. Obtainingsuchpreparationsbyprocessingthecoffeeofheading09.01toobtainthesepreparations
isasubstantial transformation which results inanewproduct withnewcharacteristics. Obtaining the
products merely fromextracts, essences orconcentrates ofcoffee isnotasubstantial transformation.
Theruleproposed is“CTH”.
RELEVANT HSCODE:
2101.12G/RO/22/Add.1
Page57
REFERENCES:
41.504, 41.745
ISSUE No.82: OBTAINING PREPARATIONS WITH ABASIS OFEXTRACTS, ESSENCES OR
CONCENTRATES OFTEA ORMATÉ
OPTION A:Yes
126. Obtaining preparations withabasis ofextracts, essences orconcentrates ofteaormatéisa
substantial transformation andresults inanewproduct withnewcharacteristics. Anexample is“tea
mix3-in-1 instant drink”(which isprocessed inasimilar manner asthecoffee mixdescribed above).
Deliberate blending ofinstant teawithother constituents toaspecific formulation andputting the
constituents inready-to-serve sachets forimmediate consumption arecarried out.Anewproduct results
withadifferent tastefrom theindividual constituents andwhich isready tobeserved immediately.
Theruleproposed is“CTSHS ”because theextracts, essences orconcentrates areclassified inthesame
subheading asthepreparations.
OPTION B:No
127. Obtaining suchpreparations from extracts, essences orconcentrates ofteaormaté isnota
substantial transformation. Processing theteaormaté ofheadings 09.02 or09.03 toobtain these
preparations isasubstantial transformation which results inanewproduct withnewcharacteristics.
Therules proposed are“CTSH ”and“CTH”.Thechoice isanarchitecture issue andmakes no
difference inorigin terms.
RELEVANT HSCODE:
ex-2101.20 (a)
ISSUENo.83:OBTAININGEXTRACTS,ESSENCESANDCONCENTRATESOFTEAORMATÉ
OPTION A:Yes
128. Obtaining extracts, essences andconcentrates ofteaormatéisasubstantial transformation.
Theresult isanewproduct withnewcharacteristics. Therulesproposed are“CTSH ”and“CTH”.
Thechoice isanarchitecture issue andmakes nodifference inorigin terms.
OPTION B:No
129. Extracts, essences andconcentrates ofteaormatéoriginate inthecountry oforigin ofthetea
ormaté. Theruleproposed is“CTH except from headings 09.02 or09.03 ”.
RELEVANT HSCODE:
ex-2101.20 (b)
ISSUE No.84:OBTAINING INACTIVE YEAST FROM ACTIVE YEAST
OPTION A:Yes
130. Inactive yeasts areobtained bydrying active yeasts. Thisisconsidered tobeasubstantial
transformation. Theruleproposed is“CTSH ”.
OPTION B:NoG/RO/22/Add.1
Page58
131. Thechange toInactive yeasts fromactive yeasts isnotasubstantial transformation. Therule
proposed is“CTH”.
RELEVANT HSCODE:
2102.20.
ISSUENo.85:OBTAININGSAUCESANDPREPARATIONSTHEREFOR;MIXEDCONDIMENTS
AND MIXED SEASONINGS (OTHER THAN MUSTARD)
OPTION A:Yes
132. Making sauces andpreparations therefor ormixed condiments andmixed seasonings (other
thanmustard), which mayinclude other sauces, preparations, mustard, mixed condiments ormixed
seasonings orclassified inother subheadings ofheading 21.03, isasubstantial transformation. The
proposed ruleis“CTSH ”.
OPTION B:No
133. Thesauces andpreparations classified insubheadings 2103.10 (soya sauce) and2103.20 (tomato
ketchup andother tomato sauces) areobtained from materials classified inother headings. The
appropriate ruleis“CTH”.
RELEVANT HSCODES:
2103.10, 2103.20, 2103.90
ISSUE No.86:OBTAINING PREPARED MUSTARD FROM MUSTARD FLOUR AND MEAL,
ORFROM OTHER PRODUCTS OFHEADING 21.03
OPTION A:Yes
134. Making prepared mustard from mustard flour andmeal, orfrom other products ofheading
21.03, isasubstantial transformation which results inanewproduct. Theproposed ruleis“CTSHS ”
asthemustard flour andmealisclassified inthesame subheading.
OPTION B:Yes,provided
135. Makingpreparedmustard,whichmayincludeproductsofheading21.03otherthanfrommustard
flourandmealisasubstantial transformation which results inanewproduct. Making prepared mustard
from mustard flour andmealisnotsufficient tobeconsidered asasubstantial transformation. The
proposed ruleis“CTSH ”.
OPTION C:Yes,provided
136. Making prepared mustard frommustard seeds ofheading 12.07 isasubstantial transformation.
Theproposed ruleis“CTH”.
RELEVANT HSCODE:
ex2103.30(b)
REFERENCES:
41.539, 41.745G/RO/22/Add.1
Page59
ISSUE No.87:OBTAINING SOUPS, BROTHS ORPREPARATIONS THEREFOR
OPTION A:Yes
137. Obtainingsoups,brothsorpreparationsthereforfromhomogenisedcompositefoodpreparations
putupforretail saleasinfant foodorfordietetic purposes, orincontainers of250g orlessisa
substantial transformation Theproposed ruleis“CTSH ”.
OPTION B:Yes,provided
138. Thatthegoods arenotobtained from homogenised composite foodpreparation.
139. However, obtaining soups, broths orpreparations therefor fromvegetables, vegetable products,
meat, meatextracts, fish,crustaceans, etc.isasubstantial transformation. Theproposed ruleis“CTH”.
RELEVANT HSCODE:
2104.10.
ISSUENo.88:OBTAININGHOMOGENISEDCOMPOSITEFOODPREPARATIONSPUTUPFOR
RETAIL SALE ASINFANT FOOD ORFORDIETETIC PURPOSES, ORINCONTAINERS OF
250G ORLESS
140. Asindicated inBasket 2Chapter NotetheTCRO hasstilltoconsider origin criteria when a
change ofclassification results from onlypacking forretail sale.
OPTION A:Yes
141. Obtaining homogenised composite foodpreparations putupforretail saleasinfant foodor
fordietetic purposes, orincontainers of250g orlessisasubstantial transformation Homogenising
ormixing souppreparations isasubstantial transformation. However, achange ofsubheading asa
result merely ofputting upforretail saleisnotorigin-conferring andshould beexcluded byageneral
Chapter Note. Theproposed ruleis“CTSH ”.(butseeproposed Chapter Note)
OPTION B:Yes,provided
142. Obtainingthesehomogenisedcompositefoodpreparations,otherthanbyhomogenisingormixing
souppreparations, isasubstantial transformation. However, achange ofheading asaresult merely
ofputting upforretail saleisnotorigin-conferring andshould beexcluded byageneral Chapter Note.
Theproposed ruleis“CTH”.(butseeproposed Chapter Note).
RELEVANT HSCODE:
2104.20.
ISSUE No.89: OBTAINING PROTEIN CONCENTRATES AND TEXTURED PROTEIN
SUBSTANCES
OPTION A:Yes
143. Obtaining protein concentrates ortextured protein substances, whether ornottheyalsoinclude
other foodpreparations classified inheading 21.06, isasubstantial transformation. Theproposed rule
is“CTSH ”.G/RO/22/Add.1
Page60
OPTION B:Yes,provided
144. Obtaining protein concentrates ortextured protein substances, provided thattheydonotinclude
other foodpreparations classified inheading 21.06, isasubstantial transformation. Theproposed rule
is“CTH”.
RELEVANT HSCODE:
2106.10
ISSUE No.90: PROCESSING SUGAR TOOBTAIN SUGAR SYRUPS, FLAVOURED OR
COLOURED
OPTION A:Yes
145. Obtaining flavoured orcoloured sugar syrups isasubstantial transformation. Theproposed
rules are“CTH”and“CTSH ”
146. Itisconsidered unlikely thatsuchsyrups would include protein concentrates andtextured protein
substances ofsubheading 2106.10. Theoptions fortherulearetherefore understood tobeaterminology
issue.
OPTION B:No
147. Making sugar syrups, flavoured orcoloured, fromsugar ofheading 17.02 isnotasubstantial
transformation. Theproposed rulesare“CTH, except fromheading 17.02 ”and“CTSH, except from
heading 17.02 ”.Itisunderstood thatthesame terminology issue israised hereasinoption A.
RELEVANT HSCODE:
ex-2106.90(a)
ISSUE No.91: PROCESSING MILK TOOBTAIN PRODUCTS CONTAINING OVER 50%BY
WEIGHT OFMILK SOLIDS
OPTION A:Yes
148. Obtaining products containing over50%byweight ofmilksolids isasubstantial transformation.
Theproposed rules are“CTSH ”and“CTH”.
[OPTION B:Yes,provided
149. Theproduction ofproducts containing over50%byweight ofmilksolids frommilkormilk
preparations isonlyasubstantial transformation ifsupplementary criteria aremet. Theproposed rule
is“CTSH, except fromChapter 4andfromsubheading 1901.90, orchange from Chapter 4orfrom
subheading 1901.90 provided supplementary criteria aremet”.(
OPTION C:No
150. Theproduction ofproducts containing over50%byweight ofmilksolids frommilkormilk
preparations isnotasubstantial transformation. Theproposed ruleis“CTSH, except from Chapter
4andfrom subheading 1901.90 ”.G/RO/22/Add.1
Page61
RELEVANT HSCODE:
ex-2106.90(b)
ISSUE No.92: ADDING MINERALS ORVITAMINS TOFORTIFY CONCENTRATED JUICES
OPTION A:Yes
151. Obtaining concentrated juices fortified withminerals orvitamins isasubstantial transformation.
Theproposed rules are“CTSH ”and“CTH”.
OPTION B:No
152. Adding minerals orvitamins tofortify concentrated juices ofheading 20.09 isnotasubstantial
transformation. Theproposed ruleis“CTSH, except from heading 20.09 ”.
RELEVANT HSCODE:
ex-2106.90(c)
ISSUE No.93: OBTAINING OTHER FOOD PREPARATIONS CLASSIFIED INSUBHEADING
2106.90
OPTION A:Yes
153. Obtaining other foodpreparations classified insubheading 2106.90, whether ornottheyalso
include protein concentrates ortextured protein substances ofsubheading 2106.10, isasubstantial
transformation. Theproposed ruleis“CTSH ”.
OPTION B:Yes,provided
154. Obtaining other foodpreparations classified insubheading 2106.90, provided thattheydonot
include non-originating protein concentrates ortextured protein substances ofsubheading 2106.10,
isasubstantial transformation. Theproposed ruleis“CTH”.
[OPTION C:Yes,provided
155. Obtainingotherfoodpreparationsclassifiedinsubheading2106.90,providedthatsupplementary
criteria aremetiftheycontain non-originating milkormilkpreparations, isasubstantial transformation.
Theproposed ruleis“CTSH, except fromChapter 4andfrom subheading 1901.90, orchange from
Chapter 4orfrom subheading 1901.90 provided supplementary criteria aremet”.(
RELEVANT HSCODE:
ex-2106.90(d)
CHAPTER 22
ISSUE No.94:ADDING FLAVOURS ORSUGAR OROTHER SWEETENING MATTER TO
WATERS
OPTION A:Yes
156. Addingflavouringorsugar(orothersweeteningmatter),orbothflavouringandsugar,towaters,
including mineral waters andaerated waters, isasubstantial transformation. However, adding sugarG/RO/22/Add.1
Page62
tonon-originating flavoured waters orviceversa would notbesufficient tobeconsidered asafurther
substantial transformation. Theproposed ruleis“CTH”.
OPTION B:Yes,provided
157. Waters, including mineral waters andaerated waters, bothflavoured andcontaining added
sugar (orother sweetening matter) haveundergone alastsubstantial transformation from thewaters
ofheading 22.01. ACTH ruleisproposed forthesplitsubheading toprovide forchange from the
waters ofheading 22.01.
158. Thesubheading includes beverages suchaslemonade orcola,consisting ofordinary drinking
water, sweetened ornot,flavoured withfruitjuices oressences orcompound extracts. Cola, for
example, isproduced bymixing aerated water withasyrup containing flavouring andsweetening matter
which hastheessential character ofthecola.
159. Waters thatareonlyflavoured oronlysweetened arenotconsidered ashaving beensubstantially
transformed and,under theproposed rule,theywould retain theorigin ofthecountry inwhich the
waters were obtained intheirnatural orunprocessed state.
OPTION C:No
160. Waters ofsubheading 2202.10, whether bothflavoured andsweetened oronlyflavoured or
onlysweetened, havenotbeensubstantially transformed andhavetheorigin ofthecountry inwhich
thewaters were obtained intheirnatural orunprocessed state.
161. These products areessentially waters. Merely adding sugar andflavouring towater doesnot
change theessential character ofthewaters.
RELEVANT HSCODES:
ex-2202.10(a), ex-2202.10(b)
ISSUE No.95:PRODUCING NON-ALCOHOLIC BEVERAGES CONTAINING OVER 50%BY
WEIGHT OFMILK SOLIDS
OPTION A:Yes
162. Milkormilkpreparations undergo alastsubstantial transformation when usedintheproduction
ofnon-alcoholic beverages. Theresulting beverage isanewproduct withnewcharacteristics.
163. Therulesproposed are“Change ofChapter ”or“CTH”.The“Change ofChapter ”rulewould
notallow theinclusion ofnon-originating water ofheading 22.01
[OPTION B:Yes,provided
164. Thegoods ofChapter 4,headings 19.01, 20.09 orsubheading 2106.90 usedintheproduction
ofnon-alcoholic beverages containing morethan50%byweight ofmilksolids areconsidered toundergo
alastsubstantial transformation provided thattheymeetcertain supplementary criteria. (Theappropriate
criteria haveyettobedefined.)
165. Theruleproposed is“CTHwithsupplementary criteria forthechange fromChapter 4,headings
19.01, 20.09 orsubheading 2106.90 ”.G/RO/22/Add.1
Page63
OPTION C:No
166. Themilk ormilk preparations ofChapter 4orheading 19.01 usedintheproduction of
non-alcoholic beverages containing morethan50%byweight ofmilksolids areconsidered todetermine
theessential character ofthebeverage anddonottherefore undergo alastsubstantial transformation.
These non-alcoholic beverages would have theorigin ofthecountry inwhich themilk ormilk
preparations were obtained.
167. Theruleproposed is“CTH except from Chapter 4orheading 19.01 ”.
OPTION D:No
168. Thegoods ofChapters 4,20or21donotundergo asubstantial transformation when usedin
theproduction ofnon-alcoholic beverages containing more than50%byweight ofmilksolids. These
beverages would havetheorigin ofthecountry ofthemilkorother ingredients classified inChapter
4,20or21.
169. Theruleproposed is“CTH except from Chapters 4,20and21”.
RELEVANT HSCODE:
ex-2202.90(a)
ISSUENo.96:PRODUCINGNON-ALCOHOLICBEVERAGESCONTAININGJUICESFORTIFIED
WITH MINERALS ORVITAMINS
OPTION A:Yes
170. Juices undergo alastsubstantial transformation when usedtoproduce anon-alcoholic beverage
ofthissubheading. Theresulting beverage isanewproduct withnewcharacteristics.
171. Therulesproposed are“Change ofChapter ”or“CTH”.The“Change ofChapter ”rulewould
notallow theinclusion ofnon-originating water ofheading 22.01
[OPTION B:Yes,provided
172. Thegoods ofChapter 4,headings 19.01, 20.09 orsubheading 2106undergo alastsubstantial
transformation when usedintheproduction ofjuices fortified withminerals orvitamins, provided that
theymeetcertain supplementary criteria. (Theappropriate criteria haveyettobedefined.)
173. Theruleproposed is“CTHwithsupplementary criteria forthechange fromChapter 4,headings
19.01, 20.09 orsubheading 2106.90 ”.(
OPTION C:No
174. Thejuices ofheading 20.09 areconsidered todetermine theessential character ofjuices fortified
withminerals orvitamins anddonottherefore undergo alastsubstantial transformation. These
non-alcoholic beverages would havetheorigin ofthecountry inwhich thejuices originate.
175. Theruleproposed is“CTSH except from heading 20.09 ”.
OPTION D:NoG/RO/22/Add.1
Page64
176. Thegoods ofChapters 4,20or21donotundergo asubstantial transformation when usedin
theproduction ofjuices fortified withminerals orvitamins. These beverages would havetheorigin
ofthecountry ofthemilkorother ingredients classified inChapter 4,20or21.
177. Theruleproposed is“CTH except from Chapters 4,20and21”.
RELEVANT HSCODE:
ex-2202.90(b)
ISSUE No.97:PRODUCING OTHER NON-ALCOHOLIC BEVERAGES
OPTION A:Yes
178. Theproducts usedintheproduction oftheother non-alcoholic beverages ofthissubheading
undergo alastsubstantial transformation.
179. Theruleproposed is“CTSH ”.
OPTION B:Yes,provided
180. Theproducts, other thanthewaters ofsubheading 2202.10, usedintheproduction oftheother
non-alcoholic beverages ofthissubheading undergo alastsubstantial transformation.
181. Theruleproposed is“CTH”.
OPTION C:Yes,provided
182. Theproducts, other thanthewaters ofsubheading 2202.10 orheading 22.01, usedinthe
production oftheother non-alcoholic beverages ofthissubheading undergo alastsubstantial
transformation.
183. Theruleproposed is“Change ofChapter ”.
[OPTION D:Yes,provided
184. Thegoods ofChapter 4,headings 19.01, 20.09 orsubheading 2106undergo alastsubstantial
transformation when usedintheproduction ofjuices fortified withminerals orvitamins, provided that
theymeetcertain supplementary criteria. (Theappropriate criteria haveyettobedefined.)
185. Theruleproposed is“CTH withsupplementary criteria forthechange from Chapter 4,
headings 19.01, 20.09 orsubheading 2106.90 ”.
OPTION E:No
186. Thegoods ofChapters 4,20or21donotundergo asubstantial transformation when usedin
theproduction ofthese non-alcoholic beverages.
187. Theruleproposed is“CTH except from Chapters 4,20and21”.
RELEVANT HSCODE:
ex-2202.90(c)G/RO/22/Add.1
Page65
ISSUE No.98:PRODUCING WINE FROM GRAPES
OPTION A:Yes
188. Wine isadistinct product withquite different characteristics tograpes. Grapes undergo a
substantial transformation when usedtoproduce wine.
189. Therulewould be“CTH”.
OPTION B:No
190. Theessential character ofwineisdetermined bythegrapes. Grapes donottherefore undergo
asubstantial transformation when usedforwineproduction. Thecountry oforigin ofwineiswhere
thegrapes were produced.
191. Therulewould be“CTH, except from Chapter 8”,which would mean thatthecountry of
origin ofwinewasthecountry where thewinegrapes weregrown, (butseealsotheissueconcerning
wineproduced from grape must).
RELEVANT HSCODE:
22.04
REFERENCES:
41.632, 41.745
ISSUE No.99:PRODUCING WINE FROM GRAPE MUST
OPTION A:Yes
192. Wineisadistinctproductwithquitedifferentcharacteristicstograpemust.Grapemust(2009.60
or2204.21 -2204.30) undergoes adramatic change when usedtoproduce winewhich isasubstantial
transformation. Therulewould be“CTSH ”or“CTSH, except fromwines ofsubheadings 2204.10
to2204.29 ”.
OPTION A:Yes,provided
193. Change fromthegrape mustofsubheading 2009.60, which isunfermented orhasanalcohol
content notexceeding 0.5% byvolume, isasubstantial transformation. Thegrape mustofsubheadings
2204.21 -2204.30, which hasanalcohol content exceeding 0.5% byvolume, isclose towine and
isnotsubstantially transformed. Therulewould be“CTH”.
OPTION B:No
194. Theessential character ofwine orgrape must isdetermined bythegrapes. Grapes donot
therefore undergo asubstantial transformation when processed togrape mustnorwhen further processed
towine. Thecountry oforigin ofwineiswhere thegrapes were produced.
195. Grape mustisanintermediate product. Theruleforwineandforgrape mustwould be“The
country oforigin shallbethecountry inwhich thegrapes wereproduced intheirnatural orunprocessed
state”.G/RO/22/Add.1
Page66
RELEVANT HSCODE:
22.04
REFERENCES:
41.632, 41745
ISSUE No.100: BLENDING OFWINE
OPTION A:Yes
196. Blending gives aspecific character andtastetowineandisasubstantial transformation. Wine
quality changes fromyeartoyearandfrombatch tobatch. Blending isahighly sophisticated process
based ontheskillandexperience ofablender which results inachange ofcharacter inthewine. To
produce thesame blend caninvolve different combinations oforigins.
OPTION B:Yes,provided
197. Wines ofoneorigin blended inthatcountry withnomore than25%byvolume ofcontent
originating inanother country shallhavetheorigin ofthecountry where theblending wascarried out
andinwhich themajority ofthecontent ofthewineoriginated.
OPTION C:Yes,provided (plus aresidual rule)
198. Theessential character andtheorigin ofwine isdetermined bythegrapes. Where wine is
theresult ofblending oftwoormore wines ofdifferent origin, theorigin oftheblended wineshall
bethecountry oforigin ofthewine thatconstitutes atleast85% byvolume oftheblended wine.
However, where nosingle origin constitutes 85%byvolume, theorigin oftheblended wineisthe
country where thewineisblended.
OPTION D:No
199. Wine doesnotchange itsessential character when blended. TheTechnical Committee will
needtoestablish aresidual ruletodetermine thecountry oforigin ofblended wines.
RELEVANT HSCODE:
22.04
REFERENCES:
41.539, 41.745, 40.988
ISSUE No.101:OBTAINING PARTIALLY FERMENTED GRAPE MUST ORGRAPE MUST
WHERE THEFERMENTATION HASBEEN ARRESTED ORPREVENTED BYTHEADDITION
OFALCOHOL
OPTION A:Yes
200. Grape mustpartially fermented orwhere thefermentation hasbeenarrested orprevented by
theaddition ofalcohol, bothhaving analcoholic strength byvolume exceeding 0.5% issubstantially
transformed from grape mustunfermented orhaving analcoholic strength byvolume notexceeding
0.5%. Therulewould be“CTH”or“CTSH ”.
OPTION B:NoG/RO/22/Add.1
Page67
201. Thecountry oforigin ofthegrape mustisthecountry inwhich thegrapes were grown and
harvested. Therulesproposed are“CTH, except fromChapter 8”or“Theorigin ofthegoods shall
bethecountry inwhich thegrapes weregrown andharvested ”.Thechoice ofrulesisaterminology
issue.
RELEVANT HSCODES:
ex-2204.21(b), ex-2204.29(b), 2204.30
ISSUE No.102: DISTILLATION
OPTION A:Yes
202. Distillation, which changes vegetable products intoethylalcohol, isasubstantial transformation.
Therulewould be“CTH”.
OPTION B:No
203. Production ofethyl alcohol bydistillation ofsugars suchassugar cane, beet, grape sugar or
sugars ofother fruitorvegetable orgrain products isnotasubstantial transformation. Ethyl alcohol
ofanalcoholic strength of80%byvolume orhigher hasorigin inthecountry inwhich thesugar cane
orbeet,grapes orother fruits orvegetables orgrains areobtained intheirnatural orunprocessed state.
RELEVANT HSCODES:
22.07, 22.08
REFERENCES:
41.724, 41.745, 41.871
ISSUE No.103: PURIFICATION ORRE-DISTILLATION
OPTION A:Yes
204. Goods ofanalcoholic strength byvolume of80%orhigher originating indifferent countries
aremixed, re-distilled andthendiluted intothefinalproduct of22.08. Crude alcoholic strength of
heading22.07withimpuritiessuchasmethanol,aldehyde,fuseloils(NO-Propyl),ISO-Butyl,Sec-Butyl,
NO-Amyl) andanumber ofother chemical compounds withlowboiling pointisnotsuitable formaking
certain kinds ofalcoholic beverages. Eliminating impurities isveryimportant since theycanbadly
affect thetasteofthese spirits, eveninsmall amounts. Forexample, aldehyde hasanasty odour and
fuseloilcauses hangovers. Methganol isknown tobeextremely harmful tohumans. Industry uses
continuous distillation method ”toremove allimpurities toundetectable amounts. Thisprocess produces
achemically different alcoholic strength (odourless, colourless andtasteless) fromtheoriginal crude
strength. Therefore theruleshould be“CTH orchanges within thesubheading bypurification ”.
OPTION B:Yes,provided
205. Processing ethylalcohol toeliminate atleast80%ofimpurities, ormodification ofthealcoholic
strength byconcentration, distillation oranyother process isasubstantial transformation.
OPTION C:No
206. Distillation isasubstantial transformation. Change within heading 22.07 bypurification or
further distillation doesnotrepresent asubstantial transformation. Therulewould be“CTH”.G/RO/22/Add.1
Page68
RELEVANT HSCODE:
2207.10
REFERENCES:
41.724, 41.745, 41.871, 41.877
ISSUENo.104:PRODUCTIONOFSPIRITS,LIQUEURSANDOTHERSPIRITUOUSBEVERAGES;
CHANGES OFALCOHOLIC STRENGTH BYDILUTION
OPTION A:Yes
207. Change between headings 22.07 and22.08 isinallcases asubstantial transformation. The
rulewould be“CTH”.
OPTION B:Yes,provided
208. Theproduction ofspirit drinks ofheading 22.08 withanalcohol content oflessthan80%by
volume involves much morethanmeredilution oftheundenatured alcohol ofheading 22.07. Itrequires
special know-how. Other ingredients arealsoadded forflavouring.
209. Theruleforheading 22.08, other thanforex-2208.90(a), would be“CTH”.Therulefor
ex-2208.90(a) (“undenatured ethylalcohol ofanalcoholic strength byvolume oflessthan80%”),would
be“CTH except from heading 22.07 ”.
OPTION C:No
210. Changes ofheading between headings 22.07 and22.08 asaresult ofchanges tothealcoholic
strength byconcentration orother process, ormerely bydilution, arenotsubstantial transformation.
Theruleforheading 22.07 would be“CTH except from heading 22.08 ”.
211. Therulefor22.08 could be“CTH except fromheading 22.07 ifasaresult merely ofdilution ”
oraChapter Notecould beestablished fortheheading :“Change toheading 22.08 fromheading 22.07
merely bydilution isnotasubstantial transformation ”.
RELEVANT HSCODES:
2207.10, 22.08
REFERENCES:
41.745, 41.871, 41.877
ISSUE No.105:DENATURING OFSPIRITS
OPTION A:Yes
212. Spirits ofheading 22.08 undergo asubstantial transformation when denatured bytheaddition
ofsubstances torender them unfitfordrinking. Therulewould be“CTH”.
OPTION B:No
213. Denaturingofthegoodsofheadings22.07or22.08doesnotinvolveasubstantialtransformation.
Therulewould be“CTH [except from heading 22.08] [except bydenaturing] ”.Thechoice ofrule
depends onthedecision ontheissue ofconcentration.G/RO/22/Add.1
Page69
RELEVANT HSCODE:
2207.20
REFERENCE:
41.871
ISSUE No.106: BLENDING WHISKEY OROTHER SPIRIT DRINKS
OPTION A:Yes
214. Blended whiskies amount toapproximately 90%ofthefinished products distributed onthe
market. Thepurpose ofblending istoenhance individual characteristics suchasflavour andtaste,
andtoguarantee thequality ofeachbrand ofwhiskey andmaintain itsstable supply. Furthermore,
blending isnotsimple mixing butinvolves ahighly sophisticated process ofmixing alotofsingle malt
andsingle grainwhiskies ofdifferent varieties, based ontheskillandexperience oftheblender. Finally,
because thepercentage ofeachingredient ofthesame brand whiskey isnotnecessarily fixed and
fluctuates witheachproduction, itislikely tooccur thattheorigin ofthesamebrand ofblended whiskies
maydiffer frombatch tobatch, andthiswould haveadetrimental effect onstable trade transactions
andwould cause confusion about markings among consumers.
215. Each single whiskey hasitsunique balance ofcongeners andflavour unequal toother single
whiskies. Ablended whiskey made byputting varieties ofsingle whiskies together possesses asentirely
different congener balance andflavour from itsconstituent single whiskies. Theblending iscarried
outtoachieve aparticular character. Therulewould be“change within thesubheading resulting from
blending andputting intobottles orother containers forretail sale”.
OPTION B:No
216. Blending ofspirit drinks doesnotaltertheessential character ofthegoodasawhiskey, brandy
orother spirit drink andisnotasubstantial transformation.
217. Therulewould be“CTH”.
RELEVANT HSCODE:
22.08
REFERENCES :
41.531, 41.724, 41.745, 40.988
ISSUE No. 107: ADDITION OFFLAVOURING INGREDIENTS INTHE FORM OF
NON-ALCOHOLIC ORALCOHOLIC PREPARATIONS
OPTION A:Yes
218. Flavouringingredientsintheformofnon-alcoholicoralcoholicpreparationsundergoasubstantial
transformation when usedinproduction ofspirits, liqueurs orother spirituous beverages. Therule
proposed is“CTH”.
OPTION B:Yes,provided
219. Ademinimis of10%isessential inheading 22.08 toallow fortheuseofalcoholic baseproducts
intheflavouring ofdistilled spirits.G/RO/22/Add.1
Page70
OPTION C:No
220. Thepreparation ofspirit drinks, liqueurs, alcoholic cordials orother spirituous preparations
involves asubstantial transformation. However, themere addition ofalcohol toabeverage base
(2106.90) doesnotinvolve substantial transformation. Therulewould be“CTHexcept from2106.90 ”.
RELEVANT HSCODE:
22.08
ISSUE No.108:MAKING VINEGAR; MAKING SUBSTITUTES FORVINEGAR FROM ACETIC
ACID
OPTION A:Yes
221. Production ofvinegar frommalt(11.07), beer(22.03), wine(22.04), ciderorother fermented
beverages (22.06), spirits (22.08), oracetic acid(29.15) isasubstantial transformation. Therulewould
be“CTH”.
OPTION B:Yes,provided
222. Productionofvinegar,otherthansubstitutesforvinegarobtainedfromaceticacid,isasubstantial
transformation. Therulewould be“CTH except from subheading 2915.21 ”.
OPTION C:No
223. Production ofvinegar from malt, beer, wine, cider orother fermented beverages, spirits, or
acetic acidisnotasubstantial transformation. Wine leftintheairnaturally turns tovinegar. Therule
would be“CTH except from headings 11.07, 22.03, 22.04, 22.06, 22.08, 29.15 ”
RELEVANT HSCODE:
22.09
CHAPTER 23
ISSUE No.109: THE PRODUCTION OFVEGETABLE MATERIALS, VEGETABLE WASTE
ORVEGETABLERESIDUESOFAKINDUSEDINANIMALFEEDING-(TERMINOLOGYISSUE)
OPTION A:Yes,terminology issue
224. Theheading covers vegetable products, vegetable waste, andresidues andby-products from
theindustrial processing ofvegetable materials. Itincludes, interalia,acorns andhorse-chestnuts,
maize (corn) cobsafterremoval ofthegrain; maize (corn) stalks andleaves, beetorcarrot tops,peelings
ofvegetables (peaorbeanpods, etc.), waste offruit(peelandcores ofapples, pears, etc.), branobtained
asaby-product fromthecrushing ofmustard seed, residues leftafterthepreparation ofcoffee substitute
fromcereal grains orother vegetable materials, by-products obtained byconcentrating residual waters
from citrus fruitjuicemanufacture, sometimes known as"citrus fruitmolasses ",residues fromthe
hydrolysis ofmaize (corn) cobstoobtain 2-furaldehyde, known as"hydrolysed ground corncobs".
225. Onlysome products oftheheading arewaste products. Theheading includes acorns andhorse
chestnuts (2308.10) which aregathered orcollected fromtrees. ABasket 1decision hasalready been
agreed fortherule“CTH”.Nodifferent ruleisnecessary forthewaste materials oftheheading.G/RO/22/Add.1
Page71
OPTION B:Yes,terminology issue
226. Thevegetable waste orresidues, etc.ofthisheading areobtained asaresult ofmanufacturing
orprocessing operations orfrom consumption.
227. IntheinterestofcoherencetheTechnicalCommitteeshouldadoptaruleforthesewasteproducts
based onthegeneral approach usedforother waste andscrap headings.
RELEVANT HSCODE:
ex-23.08(a)
ISSUE No.110:OBTAINING PREPARATIONS OFAKIND USED INANIMAL FEEDING THAT
CONTAIN MILK ORMILK PREPARATIONS
OPTION A:Yes
228. Thepreparations arenotnecessarily “simple ”mixtures. Some could beverysophisticated.
Theappropriate rulewould be“CTH”
OPTION B:Yes,provided
229. Themilkormilkpreparations (ofChapter 4orheading 19.01) canbecombined inasimple
mixture toproduce milkbased animal feeds ofthisheading. Anexample isamilkreplacement
supplement usedforcowswhich contains more than50%ofmilksolids withadded vitamins andsugar.
230. Asplitheading should beestablished. Forproducts which contain more than50%ofmilk
solids therulewould be“CTH except from Chapter 4orheading 19.01 ”.Forother goods ofthe
heading therulewould be“CTH”.
RELEVANT HSCODE:
ex-2309.90(a)
CHAPTER 24
ISSUE No.111:OBTAINING TOBACCO REFUSE -(TERMINOLOGY ISSUE)
OPTION A:Yes,terminology
231. Tobacco refuse isawaste resulting frommanufacturing andprocessing operations. Thefact
thatitcanbere-used isnotrelevant. Most waste products canbere-used. Therulewould bebased
onthegeneral approach usedforother waste products: “Theorigin ofthegoods shallbethecountry
inwhich thetobacco refuse ofthissubheading isderived andcollected frommanufacturing orprocessing
operations ”.
OPTION B:Yes,terminology
232. Tobacco refuse cansimply beunmanufactured tobacco inpieces. Itisnot“waste andscrap”
andcanbeusedtomake snuff, chewing tobacco etc.Theruleshould bebased onthegeneral approach
forgoods obtained intheirnatural orunprocessed state.
RELEVANT HSCODE:
2401.30G/RO/22/Add.1
Page72
233. TheTechnical Committee hasagreed thatthequestion oftherulesoforigin formixtures or
blends oftobacco, including mixtures ofmanufactured tobacco would beleftforaresidual rule. The
content andscope ofsucharesidual rule(including thepossibility thatthecountry oforigin ofsuch
amixture could bethecountry inwhich theblending occurred) wasleftforfurther discussion.
RULES OFORIGIN RELATING TOUNRESOLVED ISSUES SUBMITTED BYTHETECHNICAL
COMMITTEE ONRULES OFORIGIN FORDECISION BYTHE COMMITTEE ONRULES OF
ORIGIN;
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGINFORENDORSEMENTBYTHECOMMITTEEONRULESOFORIGIN-DESIGNATED
AS“BASKET 1”;
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR FURTHER DISCUSSION -DESIGNATED AS“BASKET 2”
(Chapters 1to24)G/RO/22/Add.1
Page73CHAPTER 1
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 1 Liveanimals
01.01 Livehorses, asses, mules and
hinnies[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasborn(CH) (JPN)
(PHI) (MAL) (CAN) (MEX) (US)
(ARG) (NZ) (FIJ)(AUS)]Submitted toCRO fordecision
Issue 1
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasbornandraised
(EC) ]Please notethat,inprinciple, onlythe
issue relating tothelaststage of
processing isalways indicated incolumn
E.Soe.g.forsausages theissues of
raising ofanimals isnotmentioned,
because itwasalready relevant inearlier
stages ofproduction. (Sec)
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forat
least6months; or
thecountry inwhich theanimal was
born(EGY) (KOR)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forat
least6months; or
thecountry inwhich theanimal was
bornandraised (MOR)]
-Horses : Asspecified forheading
0101.11 --Pure-bred breeding animals
0101.19 --Other
0101.20 -Asses, mules andhinniesG/RO/22/Add.1
Page74HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
01.02 Livebovine animals. [Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasborn(CH) (CAN)
(MEX) (US)(ARG) (NZ) (FIJ)(AUS)]Submitted toCRO fordecision
Issue 1
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forat
least2months; or
thecountry inwhich theanimal was
born(KOR)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forat
least6months; or
thecountry inwhich theanimal was
born(EGY) (MAL)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal ofaweight not
exceeding 300kgwasfattened forat
least8months; or
thecountry inwhich theanimal was
bornandraised (MOR)]
[Thecountry oforigin ofthebovine
animals ofaweight exceeding 300kg
shallbethecountry inwhich theanimal
wasfattened foratleast8months to
come from aweight of300kgorlessto
aweight ofmore than300kg;
thecountry oforigin oftheother bovine
animals ofthisheading shallbethe
country inwhich theanimal wasborn
andraised (EC)]G/RO/22/Add.1
Page75HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened tocome
from aweight of330kgorlesstoa
weight of450kgormore; or
thecountry inwhich theanimal was
born(PHI)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened tocome
from aweight oflessthan300kgtoa
weight ofmore than300kg;or
thecountry inwhich theanimal was
born(JPN)]
0102.10 -Pure- bredbreeding animals Asspecified forheading
0102.90 -Other
01.03 Liveswine. [Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasborn(CH) (CAN)
(MEX) (US)(ARG) (NZ) (FIJ)(AUS)]Submitted toCRO fordecision
Issue 1
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forat
least1month; or
thecountry inwhich theanimal was
born(KOR)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal ofaweight not
exceeding 50kgwasfattened foratleast
4months; or
thecountry inwhich theanimal was
bornandraised (MOR)(MAL)]G/RO/22/Add.1
Page76HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin oftheswine ofa
weight exceeding 50kgshallbethe
country inwhich theanimal was
fattened foratleast4months tocome
from aweight of50kgorlesstoa
weight ofmore than50kg;
thecountry oforigin ofother swine of
thisheading shallbethecountry in
which theanimal wasbornandraised
(EC)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened tocome
from aweight of15kgorlesstoa
weight of80kgormore; or
thecountry inwhich theanimal was
born(PHI)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened tocome
from aweight oflessthan50kgtoa
weight of50kgormore; or
thecountry inwhich theanimal was
born(JPN)]
0103.10 -Pure-bred breeding
animals
-Other :Asspecified forheading
0103.91 --Weighing lessthan50kg
0103.92 --Weighing 50kgormore
01.04 Livesheep andgoats. [Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasborn(CH) (CAN)
(MEX) (US)(ARG) (NZ) (FIJ)(AUS)
(JPN)]Submitted toCRO fordecision
Issue 1G/RO/22/Add.1
Page77HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forat
least2months; or
thecountry inwhich theanimal was
born(KOR)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forat
least4months; or
thecountry inwhich theanimal was
bornandraised (MOR) (EGY)(MAL)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasbornandraised;
or
thecountry inwhich theanimal was
fattened foratleast3months (EC)]
0104.10 -Sheep Asspecified forheading
0104.20 -Goats
01.05 Livepoultry, thatistosay,fowls of
thespecies Gallus domesticus ,
ducks, geese, turkeys andguinea
fowls.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasborn(CH) (CAN)
(MEX) (US)(ARG) (NZ) (FIJ)(AUS)]Submitted toCRO fordecision
Issue 1
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forat
least2months; or
thecountry inwhich theanimal was
bornandraised (MOR) (EGY) (MAL)]G/RO/22/Add.1
Page78HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasbornandraised;
or
thecountry inwhich theanimal was
fattened foratleast2months (EC)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened tocome
from aweight oflessthan185gtoa
weight of185gormore; or
thecountry inwhich theanimal was
born(JPN)]
-Weighing notmore than185g: Asspecified forheading
0105.11 --Fowls ofthespecies Gallus
domesticus
0105.12 --Turkeys
0105.19 --Other
-Other :
0105.92 --Fowls ofthespecies Gallus
domesticus ,weighing notmore than
2,000 g
0105.93 --Fowls ofthespecies Gallus
domesticus ,weighing more than
2,000 g
0105.99 --OtherG/RO/22/Add.1
Page79HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
01.06 Other liveanimals. [Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasborn(CH) (MAL)
(CAN) (MEX) (US)(ARG) (NZ)
(FIJ)(AUS)(JPN)]Submitted toCRO fordecision
Issue 1
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasbornandraised
(EC)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forat
least6months; or
thecountry inwhich theanimal was
bornandraised (MOR) (EGY)]G/RO/22/Add.1
Page80CHAPTER 2
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 2Meat andedible meat offal
02.01 Meat ofbovine animals, fresh or
chilled.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG)]Submitted toCRO fordecision
Issue 2
[CC(CAN) (JPN) (US)(MEX) (MAL)
(AUS) (CH)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened from a
weight of330kgorlesstoaweight of
450kgormore; or
thecountry inwhich theanimal was
born(PHI)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened for6or
more months before slaughtering; or
thecountry inwhich theanimal was
born(KOR)]
[hecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasbornandraised;
or
thecountry inwhich theanimal was
fattened foratleast3months
(EC)(EGY)]
0201.10 -Carcasses andhalf-carcasses Asspecified forheading
0201.20 -Other cutswithboneinG/RO/22/Add.1
Page81HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0201.30 -Boneless
02.02 Meat ofbovine animals, frozen. [Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG)]Submitted toCRO fordecision
Issue 2
[CC(CAN) (JPN) (US)(MEX) (AUS)
(MAL) ]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened from a
weight of330kgorlesstoaweight of
450kgormore; or
thecountry inwhich theanimal was
born(PHI)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forsixor
more months before slaughtering; or
thecountry inwhich theanimal was
born(KOR)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasbornandraised;
or
thecountry inwhich theanimal was
fattened foratleast3months before
slaughtering (EC)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forat
least3months;
orthecountry inwhich theanimal was
bornandraised (EGY)]
0202.10 -Carcasses andhalf-carcasses Asspecified forheadingG/RO/22/Add.1
Page82HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0202.20 -Other cutswithbonein
0202.30 -Boneless
02.03 Meat ofswine, fresh, chilled or
frozen.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG)]Submitted toCRO fordecision
Issue 2
[CC(CAN) (JPN) (US)(MEX) (EGY)
(MAL) (AUS) (CH)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened from a
weight of15.kgorlesstoaweight of
80kgormore; or
thecountry inwhich theanimal was
born(PHI)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forone
month before slaughtering; or
thecountry inwhich theanimal was
born(KOR)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasbornandraised;
orthecountry inwhich theanimal was
fattened foratleast2months (EC)]
-Fresh orchilled : Asspecified forheading
0203.11 --Carcasses andhalf-carcasses
0203.12 --Hams, shoulders andcutsthereof,
withbonein
0203.19 --Other
-Frozen :
0203.21 --Carcasses andhalf-carcassesG/RO/22/Add.1
Page83HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0203.22 --Hams, shoulders andcutsthereof,
withbonein
0203.29 --Other
02.04 Meat ofsheep orgoats, fresh,
chilled orfrozen.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG)]Submitted toCRO fordecision
Issue 2
[CC(CAN) (JPN) (US)(MEX) (MAL)
(AUS) (CH)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasbornandraised;
or
thecountry inwhich theanimal was
fattened foratleast2months (EC)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forat
least2months;
orthecountry inwhich theanimal was
bornandraised (PHI) (MOR) (EGY)]
0204.10 -Carcasses andhalf-carcasses of
lamb, fresh orchilledAsspecified forheading
-Other meatofsheep, fresh or
chilled :
0204.21 --Carcasses andhalf-carcasses
0204.22 --Other cutswithbonein
0204.23 --Boneless
0204.30 -Carcasses andhalf-carcasses of
lamb, frozen
-Other meatofsheep, frozen :
0204.41 --Carcasses andhalf-carcasses
0204.42 --Other cutswithbonein
0204.43 --Boneless
0204.50 -Meat ofgoatsG/RO/22/Add.1
Page84HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
02.05 Meat ofhorses, asses, mules or
hinnies, fresh, chilled orfrozen.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG) (PHI)]Submitted toCRO fordecision
Issue 2
[CC(CAN) (JPN) (US)(MEX) (MAL)
(AUS)(CH)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal waswasbornand
raised;
orthecountry inwhich theanimal was
fattened foratleast3months (EC)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theanimal wasfattened forat
least6months;
orthecountry inwhich theanimal was
bornandraised (KOR) (MOR)]
02.06 Edible offal ofbovine animals,
swine, sheep, goats, horses, asses,
mules orhinnies, fresh, chilled or
frozen.Asspecified forsplitsubheadings
ex0206(a) Edible offalofbovine animals [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG)]Submitted toCRO fordecision
Issue 2
[CC(CAN) (JPN) (US)(MEX) (MAL)
(AUS) (CH)]G/RO/22/Add.1
Page85HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened from a
weight of330kgorlesstoaweight of
450kgormore; or
thecountry inwhich theanimal was
born(PHI)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasbornandraised;
orthecountry inwhich theanimal was
fattened foratleast3months (EC)
(EGY)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least6months;
orthecountry inwhich theanimal was
bornandraised (KOR) (MOR)]
ex0206 (b) Edible offalofswine [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG)]Submitted toCRO fordecision
Issue 2
[CC(CAN) (JPN) (US)(MEX) (MAL)
(AUS) (CH)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened from a
weight of15kgorlesstoaweight of
80kgormore; or
thecountry inwhich theanimal was
born(PHI)]G/RO/22/Add.1
Page86HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least3months; or
thecountry inwhich theanimal was
bornandraised (MOR)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasbornandraised;
or
thecountry inwhich theanimal was
fattened foratleast2months (EC)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least1month;
orthecountry inwhich theanimal was
born(KOR)]
ex0206 (c) Edible offalofsheep andgoats [Thecountry oforigin ofthegoods of
thissplit heading shallbethecountry in
which theanimal wasborn
(SEN)(ARG)(PHI)]Submitted toCRO fordecision
Issue 2
[CC(CAN) (JPN) (US)(MEX) (MAL)
(AUS)(CH)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasbornandraised;
orthecountry inwhich theanimal was
fattened foratleast2months (EC)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least3months;
orthecountry inwhich theliveanimal
wasbornandraised (MOR)]G/RO/22/Add.1
Page87HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex0206 (d) Edible offalofhorses, asses, mules
orhinnies[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn
(SEN)(ARG)(PHI)]Submitted toCRO fordecision
Issue 2
[CC(CAN) (JPN) (US)(MEX) (MAL)
(AUS)(CH)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasbornandraised;
orthecountry inwhich theanimal was
fattened foratleast3months (EC)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least3months;
orthecountry inwhich theliveanimal
wasbornandraised (MOR)]
0206.10 -Ofbovine animals, fresh orchilled Asspecified atsplitheading level
-Ofbovine animals, frozen :
0206.21 --Tongues
0206.22 --Livers
0206.29--Other
0206.30 -Ofswine, fresh orchilled
-Ofswine, frozen :
0206.41 --Livers
0206.49 --Other
0206.80 -Other, fresh orchilled
0206.90 -Other, frozen
02.07 Meat andedible offal, ofthe
poultry ofheading No.01.05,
fresh, chilled orfrozen.Asspecified forsplitheadingsG/RO/22/Add.1
Page88HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex02.07(a) Meat andedible offalofturkeys [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG) (PHI)]Submitted toCRO fordecision
Issue 2
[CC(CAN) (JPN) (US)(MEX) (MAL)
(AUS) (CH)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasbornandraised;
orthecountry inwhich theanimal was
fattened foratleast1month (EC)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least1month;
orthecountry inwhich theanimal was
bornandraised (KOR) (MOR) (EGY)]
ex02.07(b) Other [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn
(SEN)(ARG)(PHI) (KOR)]Submitted toCRO fordecision
Issue 2
[CC(CAN) (JPN) (US)(MEX) (MAL)
(AUS)(CH)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasbornandraised;
orthecountry inwhich theanimal was
fattened foratleast1month (EC)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least1month ;
orthecountry inwhich theanimal was
bornandraised (MOR) (EGY)]G/RO/22/Add.1
Page89HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
-Offowls ofthespecies Gallus
domesticus _:Asspecified atsplitheading
0207.11 --Notcutinpieces, fresh orchilled
0207.12 --Notcutinpieces, frozen
0207.13 --Cutsandoffal, fresh orchilled
0207.14 --Cutsandoffal, frozen
-Ofturkeys :
0207.24 --Notcutinpieces, fresh orchilled
0207.25 --Notcutinpieces, frozen
0207.26 --Cutsandoffal, fresh orchilled
0207.27 --Cutsandoffal, frozen
-Ofducks, geese orguinea fowls :
0207.32 --Notcutinpieces, fresh orchilled
0207.33 --Notcutinpieces, frozen
0207.34 --Fatty livers, fresh orchilled
0207.35 --Other, fresh orchilled
0207.36 --Other, frozen
02.08 Other meat andedible meat offal,
fresh, chilled orfrozen.CC Basket 1
02.09 Pigfat,freeofleanmeat, and
poultry fat,notrendered or
otherwise extracted, fresh, chilled,
frozen, salted, inbrine, dried or
smoked.Asspecified forsplitheading
ex02.09
(a)Pigfatfreeofleanmeat, not
rendered orotherwise extracted:
fresh, chilled, frozen, salted orin
brine[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn
(SEN)(ARG)]Submitted toCRO fordecision
Issue 2
[CC(CAN) (JPN) (US)(MEX) (AUS)]G/RO/22/Add.1
Page90HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened tocome
from aweight of15kgorlesstoa
weight of80kgormore; or
thecountry inwhich theanimal was
born(PHI)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least1month;
orthecountry inwhich theanimal was
born(KOR)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasbornandraised;
orthecountry inwhich theanimal was
fattened foratleast2months (EC)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least2months;
orthecountry inwhich theanimal was
bornandraised (MOR)]
ex02.09
(b)Pigfatfreeofleanmeat, not
rendered orotherwise extracted:
dried orsmoked[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG)]Submitted toCRO fordecision
Issues 2,4,6
[CC(CAN)(US)(JPN)]G/RO/22/Add.1
Page91HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened tocome
from aweight of15kgorlesstoa
weight of80kgormore; or
thecountry inwhich theanimal was
born(PHI)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least1month;
orthecountry inwhich theanimal was
born (KOR) (MOR) ]
[CTH(MAL)(CH) (MEX)]
[CTHS (EC) ]
ex02.09
(c)Poultry fat,notrendered or
otherwise extracted, fresh, chilled,
frozen, salted orinbrine[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG) (PHI) (KOR)]Submitted toCRO fordecision
Issues 2,3,5
[CC(CAN)(US)(JPN)(AUS)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasbornandraised;
orthecountry inwhich theanimal was
fattened foratleast1month (EC)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least1month;
orthecountry inwhich theanimal was
bornandraised (MOR) ]
[CTH (CH)(MAL) (EGY) (MEX)]G/RO/22/Add.1
Page92HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex02.09
(d)Poultry fat,notrendered or
otherwise extracted, dried orsmoked[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG) (PHI) (KOR)]Submitted toCRO fordecision
Issues 2,4,6
[CC(CAN)(US)(JPN) (AUS)]
[CTH (CH) (MAL) (EGY) (MEX)]
[CTHS (EC) ]
02.10 Meat andedible meat offal, salted,
inbrine, dried orsmoked; edible
flours andmeals ofmeat ormeat
offal.Asspecified forsplitheadings
ex02.10
(a)Meat andedible meatoffalofswine,
dried orsmoked[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG)]Submitted toCRO fordecision
Issues 2,4,6
[CC(US)(JPN) (AUS)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened from a
weight of15kgorlesstoaweight of
80kgormore; or
thecountry inwhich theanimal was
born(PHI)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least1month;
orthecountry inwhich theanimal was
bornandraised (KOR) (MOR)]
[CTH (CAN)]
[CTHS (EC) (CH) (MAL) (MEX)]
ex02.10
(b)Meat andedible meatoffalofswine,
salted orinbrine[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG)]Submitted toCRO fordecision
Issues 2,5G/RO/22/Add.1
Page93HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CC(US)(JPN) (AUS)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened from a
weight of15kgorlesstoaweight of
80kgormore;
orthecountry inwhich theanimal was
born(PHI)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least1month; or
thecountry inwhich theanimal was
bornandraised (KOR) (MOR)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least2months; or
thecountry inwhich theanimal was
bornandraised (EC) ]
[CTH (CH) (MAL) (MEX)]
[CTH provided thechange isnotonly
theresult ofsalting (CAN)]
ex02.10
(c)Meat andedible meatoffalofbovine
animals, dried orsmoked[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG) (KOR)]Submitted toCRO fordecision
Issues 2,4,6
[CC(US)(JPN) (AUS)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened from a
weight of330kgorlesstoaweight of
450kgormore; or
thecountry inwhich theanimal was
born(PHI)G/RO/22/Add.1
Page94HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CTH (CAN)]
[CTHS (EC) (MEX) (CH)(MAL)(MOR)
(EGY]
ex02.10
(d)Meat andedible meatoffalofbovine
animals, salted orinbrine[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG) (KOR)]Submitted toCRO fordecision
Issue 2
[CC(US)(JPN)(AUS)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened from a
weight of330kgorlesstoaweight of
450kgormore; or
thecountry inwhich theanimal was
born(PHI)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least3months; or
thecountry inwhich theanimal was
bornandraised (EC) ]
[CTH (CH) (MAL) (EGY)(MEX)]
[CTH provided thechange isnotonly
theresult ofsalting (CAN)]
ex02.10
(e)Other meatandedible meatoffal,
dried orsmoked[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG) (KOR) (PHI)]Submitted toCRO fordecision
Issues 2,4,6
[CC(US)(JPN)(CAN) (AUS)]
[CTHS (EC) (MEX) (CH) (MAL)
(MOR) (EGY)]G/RO/22/Add.1
Page95HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex02.10 (f)Meat andedible meatoffalofsheep
andgoats, salted orinbrine[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG) (KOR) (PHI)]Submitted toCRO fordecision
Issue 2
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasbornandraised
(MOR)]
[CC(US)(JPN)(MEX) (CAN) (AUS)
(CH) (MAL)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least2months; or
thecountry inwhich theanimal was
bornandraised (EC) ]
ex02.10
(g)Meat andedible meatoffalofhorses
andmules, salted orinbrine[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG) (KOR) (PHI)]Submitted toCRO fordecision
Issue 2
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasbornandraised
(MOR)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least3months; or
thecountry inwhich theanimal was
bornandraised (EC) ]
[CC(US)(JPN)(MEX) (CAN) (AUS)
(CH) (MAL)]G/RO/22/Add.1
Page96HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex02.10
(h)Other edible meatandmeatoffal,
salted orinbrine[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(SEN)
(ARG) (KOR) (PHI)]Submitted toCRO fordecision
Issue 2
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasbornandraised
(MOR)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasfattened forat
least1month; or
thecountry inwhich theanimal was
bornandraised (EC) ]
[CC(US)(JPN)(MEX) (CAN) (AUS)
(CH) (MAL)]
ex02.10(i) Edible flours ofmeatormeatoffal CTHS except from splitheading
ex02.10(j)Basket 1
ex02.10(j) Other including meals ofmeator
meatoffal[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimal wasborn(PHI)(ARG)]Submitted toCRO fordecision
Issues 2,7
[CTHS except from splitheading
ex02.10(i) (JPN)(SEN)(KOR)]
-Meat ofswine :
0210.11 --Hams, shoulders andcutsthereof,
withbonein
0210.12 --Bellies (streaky) andcutsthereof
0210.19 --Other
0210.20 -Meat ofbovine animals
0210.90 -Other, including edible flours and
meals ofmeatormeatoffalG/RO/22/Add.1
Page97CHAPTER 3
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 3Fishandcrustaceans, molluscs and
other aquatic invertebrates
03.01 Livefish. Asindicated forsplitheadings
ex
03.01(a)Ornamental fish [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theornamental fishwasraised
foratleast1month; or
thecountry inwhich theyhavebeen
captured (MAL)]Submitted toCRO fordecision
Issue 8
[Thecountry oforigin ofthegoods of
thissplitheading shallbethelast
country where thefisharebredfrom
youth tomarketable size;or
thecountry inwhich theornamental
fishhasbeensubject toconditioning
andtreatment process; or
where theCIFvalue ofnon-originating
materials imported andusedinthe
production doesnotexceed 75%ofthe
ex-factory price ofthegoods. The
method ofcalculating foreign content is
asfollows:
FC=CIF value ofNORM x100% <
75%
Ex-factory price
FC:Foreign content
NORM :Non-originating rawmaterials
Ex-factory price :=Total materials
cost+G/RO/22/Add.1
Page98HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Direct labour costs +Overhead costs
+Profit (SG)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theyhavebeencaptured (CAN)
(MEX) (US)(CH) (COL) (ICE)
(EGY)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishwasfattened forat
least2months; or
thecountry inwhich theyhavebeen
captured (PHI)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thefishwasraised from fryto
fishofmarketable sizefor
consumption; or
thecountry inwhich theyhavebeen
captured (JPN) (KOR) (NOR)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thefishwasraised from fry;or
thecountry inwhich therelevant
requirements ofthedefinitions ofgoods
thatareconsidered tobewholly
obtained aremet1*(EC)]
1*Thesecond partoftheorigin criteria tobefinalised afterfinishing thework onthedefinitions ofgoods thataretobeconsidered asbeing wholly obtained
inonecountry(EC)G/RO/22/Add.1
Page99HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thefishwashatched from eggs;
or
thecountry inwhich theyhavebeen
captured (AUS)]
ex03.01(b) Other livefish [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theyhavebeencaptured (CAN)
(MEX) (US)(CH) (COL) (ICE)]Submitted toCRO fordecision
Issue 9
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theyhavebeencaptured; or
thecountry inwhich thelivefishhas
beenfattened foratleast2months
(PHI)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theyhavebeencaptured; or
thecountry inwhich thefood-fish has
beenfattened foratleast4months
(MAL)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theyhavebeencaptured; or
thecountry inwhich thefishhasbeen
raised from frytofishofmarketable
sizeforconsumption (JPN) (KOR)
(MOR) (NOR)]
[Thecountry oforigin ofgoods ofthis
splitheading isthelastcountry :
-Where these fisharebredfrom youth
toamarketable size;orG/RO/22/Add.1
Page100HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
-Where theCIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods. Themethod ofcalculating
foreign content isasfollows:
FC=CIF value ofNORM x100% <
75%
Ex-factory price
FC:Foreign content
NORM :Non-originating rawmaterials
Ex-factory price :=Total materials
cost+
Direct labour costs +Overhead costs
+Profit (SG)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thefishwasraised from fry;or
thecountry inwhich therelevant
requirements ofthedefinitions ofgoods
thatareconsidered tobewholly
obtained aremet2*(EC)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thefishwashatched from eggs;
or
thecountry inwhich theyhavebeen
captured (AUS)]
0301.10 -Ornamental fish Asspecified atsplitheading level
-Other livefish:
2*Thesecond partoftheorigin criteria tobefinalised afterfinishing thework onthedefinitions ofgoods thataretobeconsidered asbeing wholly obtained
inonecountry(EC)G/RO/22/Add.1
Page101HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0301.91 --Trout (Salmo trutta, Oncorhynchus
mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita,
Oncorhynchus
gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
0301.92 --Eels(Anguilla spp.)
0301.93 --Carp
0301.99 --Other
03.02 Fish, fresh orchilled, excluding
fishfillets andother fishmeat of
heading No.03.04[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thelivefishhasbeencaptured
(CAN) (MEX) (US)(CH) (COL)
(ICE)]Submitted toCRO fordecision
Issue 10
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thefishwashatched from eggs;
or
thecountry inwhich theyhavebeen
captured (AUS)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thefishwasraised from fry;or
thecountry inwhich therelevant
requirements ofthedefinitions ofgoods
thatareconsidered tobewholly
obtained aremet3*(EC)]
3*Thesecond partoftheorigin criteria tobefinalised afterfinishing thework onthedefinitions ofgoods thataretobeconsidered asbeing wholly obtained
inonecountry(EC)G/RO/22/Add.1
Page102HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theyhavebeencaptured; or
thecountry inwhich thelivefishhas
beenfattened foratleast2months
(PHI) (MAL)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thelivefishhavebeencaptured;
or
thecountry inwhich thefishhasbeen
raised from frytofishofmarketable
sizeforconsumption (JPN) (KOR)
(MOR) (NOR) (EGY)]
[Thecountry oforigin offishofthis
heading isthelastcountry :
-Where thefishissubject toa
combination ofthree ormore processes
including chilling, cleaning, gutting,
removing ofgills, scaling and
de-heading; or
-Where thelivefisharebredfrom
youth toamarketable size;or
-Where theCIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods. Themethod ofcalculating
foreign content isasabove inheading
03.01 (SG)]
-Salmonidae, excluding livers and
roes:Asspecified forheadingG/RO/22/Add.1
Page103HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0302.11 --Trout (Salmo trutta, Oncorhynchus
mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita,
Oncorhynchus
gilae, Oncorhynchus apache and
Oncorhynchus chrysogaste r)
0302.12 --Pacific salmon (Oncorhynchus
nerka, Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic
salmon (Salmo salar) andDanube
salmon (Hucho hucho)
0302.19 --Other
-Flatfish(Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae,
Scophthalmidae
andCitharidae), excluding livers
and
roes:
0302.21 --Halibut (Reinhardtius
hippoglossoides,
Hippoglossus hippoglossus,
Hippoglossus
stenolepis)
0302.22 --Plaice (Pleuronectes platessa)
0302.23 --Sole(Solea spp.)
0302.29 --OtherG/RO/22/Add.1
Page104HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
-Tunas (ofthegenus Thunnus)
skipjack or
stripe-bellied bonito (Euthynnus
(Katsuwonus) pelamis ),excluding
livers
androes:
0302.31 --Albacore orlongfinned tunas
(Thunnus
alalunga)
0302.32 --Yellowfin tunas (Thunnus
albacares)
0302.33 --Skipjack orstripe-bellied bonito
0302.39 --Other
0302.40 -Herrings (Cluppea harengus,
Clupea
pallasii), excluding livers androes
0302.50 -Cod(Gadus morhua, Gadus ogac,
Gadus
macrocephalus), excluding livers
androes
-Other fish,excluding livers and
roes:
0302.61 --Sardines (Sardina pilchardus,
Sardinops
spp.), sardinella (Sardinella spp.),
brisling orsprats (Sprattus
sprattus)
0302.62 --Haddock (Melanogrammus
aeglefinus)
0302.63 --Coalfish (Pollachius virens)
0302.64 --Mackerel (Scomber scombrus,
Scomber
australasicus, Scomber japonicus)
0302.65 --Dogfish andother sharks
0302.66 --Eels(Anguilla spp.)G/RO/22/Add.1
Page105HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0302.69 -- Other
0302.70 - Livers androes
03.03 Fish, frozen, excluding fishfillets
andother fishmeat ofheading No.
03.04.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thelivefishhavebeencaptured
(CAN) (MEX) (US)(CH) (COL) (ICE)
(NOR) (JPN) ]Submitted toCRO fordecision
Issue 10
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thefishwashatched from eggs;
or
thecountry inwhich theyhavebeen
captured (AUS)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thelivefishhavebeencaptured;
or
thecountry inwhich thefishhasbeen
raised from frytofishofmarketable
sizeforconsumption (JPN)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thefishwasraised from fry;or
thecountry inwhich therelevant
requirements ofthedefinitions ofgoods
thatareconsidered tobewholly
obtained aremet4*(EC)]
4*Thesecond partoftheorigin criteria tobefinalised afterfinishing thework onthedefinitions ofgoods thataretobeconsidered asbeing wholly obtained
inonecountry(EC)G/RO/22/Add.1
Page106HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thelivefishhavebeencaptured;
or
thecountry inwhich thelivefishhas
beenfattened foratleast2months
(PHI)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thelivefishhavebeencaptured;
or
thecountry inwhich thelivefishhave
changed from youth tomaturity (KOR)
(MAL)]
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thelivefishhavebeencaptured ;
or
thecountry inwhich thefishissubject
toacombination of3ormore
processes including freezing, cleaning,
gutting, scaling, de-heading (MOR)
[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thefishissubject toa
combination of3ormore processes
including freezing, cleaning, gutting,
removing ofgills, scaling, de-heading;
orG/RO/22/Add.1
Page107HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
thecountry inwhich theCIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods. Themethod ofcalculating
foreign content isasinheading 03.01
(SG)]
0303.10 - Pacific salmon
(Oncorhynchus nerka, Oncorhynchus
gorbuscha, Oncorhynchus keta,
Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus
masou andOncorhynchus rhodurus),
excluding livers androesAsspecified forheading
- Other salmonidae, excluding
livers androes:
0303.21 -- Trout (Salmo trutta,
Oncorhynchus mykiss, Oncorhynchus
clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus
apache andOncorhynchus
chrysogaster)
0303.22 -- Atlantic salmon (Salmo
salar) andDanube salmon (Hucho
hucho)
0303.29 -- Other
- Flatfish(Pleuronectidae,
Bothidae, Cynoglossidae,
Soleidae,Scophthalmidae and
Citharidae), excluding livers and
roes:
0303.31 -- Halibut (Reinhardtius
hippoglossoides, Hippoglossus
hippoglossus, Hippoglossus
stenolepis)G/RO/22/Add.1
Page108HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0303.32 -- Plaice (Pleuronectes
platessa)
0303.33 -- Sole(Solea spp.)
0303.39 -- Other
- Tunas (ofthegenus
Thunnus ),skipjack orstripe-bellied
bonito (Euthynnus (Katsuwonus)
pelamis ),excluding livers androes:
0303.41 -- Albacore orlongfinned tunas
(Thunnus alalunga)
0303.42 -- Yellowfin tunas (Thunnus
albacares)
0303.43 -- Skipjack orstrip-bellied
bonito
0303.49 -- Other
0303.50 -- Herrings (Clupea harengus,
Clupea pallasii), excluding livers
androes
0303.60 -- Cod(Gadus morhua, Gadus
ogac, Gadus macrocephalus),
excluding livers androes
- Other fish,excluding livers
androes:
0303.71 -- Sardines (Sardina
pilchardus, Sardinops spp.),
sardinella (Sardinella spp.), brisling
orsprats (Sprattus sprattus)
0303.72 -- Haddock (Melanogrammus
aeglefinus)
0303.73 -- Coalfish (Pollachius virens)
0303.74 -- Mackerel (Scomber
scombrus, Scomber australasicus,
Scomber japonicus)
0303.75 -- Dogfish andother sharks
0303.76 -- Eels(Anguilla spp.)G/RO/22/Add.1
Page109HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0303.77 -- Seabass(Dicentrarchus
labrax, Dicentrarchus punctatus)
0303.78 -- Hake (Merluccius spp.,
Urophycis spp.)
0303.79 -- Other
0303.80 - Livers androes
03.04 Fishfillets andother fishmeat
(whether ornotminced), fresh,
chilled orfrozen.Asspecified forsplitheading
ex
03.04(a)Fishsurimi [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhavebeencaptured
(CH) (COL) (ICE)]Submitted toCRO fordecision
Issue 11
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thefishwasraised from fry;or
thecountry inwhich therelevant
requirements ofthedefinitions ofgoods
thatareconsidered tobewholly
obtained aremet5*(EC)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thefishwashatched from eggs;
or
thecountry inwhich theyhavebeen
captured (AUS)]
5*Thesecond partoftheorigin criteria tobefinalised afterfinishing thework onthedefinitions ofgoods thataretobeconsidered asbeing wholly obtained
inonecountry(EC)G/RO/22/Add.1
Page110HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhavebeencaptured;
or
thecountry inwhich thelivefishhas
beenfattened foratleast2months
(PHI)]
[CTH (JPN) (MAL) (CAN) (MEX)
(NOR) (MOR)]
[CTH; or
thecountry inwhich theCIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods. Themethod ofcalculating
foreign content isasinheading 03.01
(SG)]
[CTHS (KOR)]
ex03.04
(b)Fishfillets, fresh, chilled orfrozen [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhavebeencaptured
(CH) (COL) (ICE)]Submitted toCRO fordecision
Issue 12
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhavebeencaptured;
or
thecountry inwhich thelivefishhas
beenfattened foratleast2months
(PHI)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thefishwashatched from eggs;
or
thecountry inwhich theyhavebeen
captured (AUS)]G/RO/22/Add.1
Page111HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thefishwasraised from fry;or
thecountry inwhich therelevant
requirements ofthedefinitions ofgoods
thatareconsidered tobewholly
obtained aremet6*(EC)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhavebeencaptured;
or
thecountry inwhich thefisharebred
from frytofishofmarketable sizefor
consumption (MOR)]
[CTH (US)(CAN) (JPN) (MAL)(MEX)
(NOR)(KOR)]
[CTH; or
thecountry oforigin shallbethe
country inwhich theCIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods. Themethod ofcalculating
foreign content isasinheading 03.01
(SG)]
ex03.04
(c)Other [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhasbeencaptured
(KOR)(CH) (COL) (ICE)]Submitted toCRO fordecision
Issue 13
6*Thesecond partoftheorigin criteria tobefinalised afterfinishing thework onthedefinitions ofgoods thataretobeconsidered asbeing wholly obtained
inonecountry(EC)G/RO/22/Add.1
Page112HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thefishwasraised from fry;or
thecountry inwhich therelevant
requirements ofthedefinitions ofgoods
thatareconsidered tobewholly
obtained aremet7*(EC)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thefishwashatched from eggs;
or
thecountry inwhich theyhavebeen
captured (AUS)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhavebeencaptured;
or
thecountry inwhich thelivefishhas
beenfattened foratleast2months
(PHI)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhavebeencaptured;
or
thecountry inwhich thefisharebred
from frytofishofmarketable sizefor
consumption (MOR)]
[CTH
(US)(CAN)(JPN)(MAL)(MEX)(NOR)]
7*Thesecond partoftheorigin criteria tobefinalised afterfinishing thework onthedefinitions ofgoods thataretobeconsidered asbeing wholly obtained
inonecountry(EC)G/RO/22/Add.1
Page113HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CTH; or
thecountry oforigin shallbethe
country inwhich theCIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods. Themethod ofcalculating
foreign content isasinheading 03.01
(SG)]
0304.10 - Fresh orchilled Asspecified forsplitheading
0304.20 - Frozen fillets
0304.90 - Other
03.05 Fish, dried, salted orinbrine;
smoked fish,whether ornot
cooked before orduring the
smoking process; flours, meals and
pellets offish,fitforhuman
consumption.Asspecified forsplitheadings
ex
03.05(a)Sharks ’fincake [CTHS (HK)] Submitted toCRO fordecision
Issue 14
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhasbeencaptured
(KOR) (US)(MEX)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thefishwashatched from eggs;
or
thecountry inwhich theyhavebeen
captured (AUS)]G/RO/22/Add.1
Page114HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhasbeencaptured;
or
thecountry inwhich thefishhasbeen
fattened foratleasttwomonths (PHI)]
[CTH, provided thechange tothissplit
heading isnotsolely theresult of
drying orsalting orputting inbrine
(MOR)]
[CTH (EC) (CH) (NOR) (SG)(MAL)
(CAN)]
[CTH except from heading 03.04
(JPN)]
ex03.05
(b)Fishincluding fishfillets, livers and
roes: dried, salted orinbrine[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhasbeencaptured
(KOR) (US)(MEX)]Submitted toCRO fordecision
Issues 4,15
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thefishwashatched from eggs;
or
thecountry inwhich theyhavebeen
captured (AUS)]
[CTH, provided thechange tothissplit
heading isnotsolely theresult of
drying orsalting orputting inbrine
(MOR)]G/RO/22/Add.1
Page115HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhasbeencaptured;
or
thecountry inwhich thefishhasbeen
fattened foratleasttwomonths (PHI)]
[CTH (EC) (CH) (NOR) (SG)(MAL)
(CAN)]
[CTH except from heading 03.04
(JPN)]
ex03.05
(c)Fishincluding fishfillets, livers and
roes: smoked[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhasbeencaptured
(KOR) (US)(MEX)]Submitted toCRO fordecision
Issue 6
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thefishwashatched from eggs;
or
thecountry inwhich theyhavebeen
captured (AUS)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhasbeencaptured;
or
thecountry inwhich thefishhasbeen
fattened foratleasttwomonths (PHI)]
[CTH except from heading 03.04
(JPN)]
[CTHS (CH) (EC) (COL) (JPN) (MAL)
(SG)(MOR) (NOR) (CAN) (EGY) ]
ex03.05
(d)Flours CTHS except from splitheading
ex03.05(e)Basket 1G/RO/22/Add.1
Page116HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex03.05
(e)Meals andpellets [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivefishhasbeencaptured
(PHI)]Submitted toCRO fordecision
Issue 7
[CTHS except from ex03.05 (d)(CH)
(EC) (COL) (JPN) (MAL) (SG)(MOR)
(NOR) (CAN) (EGY) (AUS)]
0305.10 - Flours, meals andpellets of
fish,fitforhuman consumptionAsspecified forsplitheadings
0305.20 - Livers androes, dried,
smoked, salted orinbrine
0305.30 - Fishfillets, dried, salted or
inbrine, butnotsmoked
-Smoked fish,including fillets :
0305.41 -- Pacific salmon
(Oncorhynchus nerka, Oncorhynchus
gorbuscha, Oncorhynchus keta,
Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus
masou andOncorhynchus rhodurus),
Atlantic salmon (Salmo salar)and
Danube salmon (Hucho hucho)
0305.42 -- Herrings (Clupea harengus,
Clupea pallasii)
0305.49 -- Other
- Dried fish,whether ornot
salted butnotsmoked :
0305.51 -- Cod(Gadus morhua, Gadus
ogac, Gadus macrocephalus)
0305.59 - Other
- Fish, salted butnotdried or
smoked andfishinbrine :
0305.61 -- Herrings (Clupea harengus,
Clupea pallasii)G/RO/22/Add.1
Page117HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0305.62 -- Cod(Gadus morhua, Gadus
ogac, Gadus macrocephalus)
0305.63 -- Anchovies (Engraulis spp.)
0305.69 -- Other
03.06 Crustaceans, whether inshellor
not,live,fresh, chilled, frozen,
dried, salted orinbrine;
crustaceans, inshell, cooked by
steaming orbyboiling inwater,
whether ornotchilled, frozen,
dried, salted orinbrine; flours,
meals andpellets ofcrustaceans,
fitforhuman consumption.Asspecified forsplitheading
ex03.06(a) Crustaceans whether inshellornot,
live,fresh, chilled, frozen, salted or
inbrine; inshell, cooked by
steaming orbyboiling inwater,
whether ornotchilled, frozen, salted
orinbrine[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivecrustaceans havebeen
captured orgathered (CAN) (CH)
(KOR) (US)(MEX) (PHI) (EC)
(NOR)]Submitted toCRO fordecision
Issue 10
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivecrustaceans havebeen
captured orgathered orfarmed (EC)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivecrustaceans were
hatched; or
thecountry inwhich theyhavebeen
captured (AUS)]G/RO/22/Add.1
Page118HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivecrustaceans havebeen
captured orgathered; or
thecountry inwhich thecrustaceans
were fattened foratleast1month
(MAL)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thecrustaceans havebeen
captured orgathered ;or
thecountry inwhich thelive
crustaceans havebeenraised from
youth tomarketable size.
(JPN)(KOR)(MOR)(NOR)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivecrustaceans arebred
from youth tomarketable size;or
thecountry inwhich crustaceans are
subject toacombination of3ormore
processes including de-heading,
shelling, de-veining, cooking by
steaming orboiling inwater,chilling or
freezing,thawing andgrading,
marinating inbrine solution and
glazing; or
thecountry inwhich theCIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods. Themethod ofcalculating
foreign content isasinheading 03.01
(SG)]G/RO/22/Add.1
Page119HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex
03.06(b)Crustaceans, dried [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivecrustaceans havebeen
captured orgathered (CAN) (KOR)
(US)(MEX) (PHI) (MOR)]Submitted toCRO fordecision
Issue 4
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivecrustaceans were
hatched; or
thecountry inwhich theyhavebeen
captured (AUS)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thecrustaceans havebeen
captured orgathered ;or
thecountry inwhich thelive
crustaceans havebeenraised from
youth tomarketable size(JPN)]
[CTHS (CH) (EC) (COL) (MAL)
(NOR) (SG)]
ex03.06
(c)Flours CTHS except from splitheading
ex03.06(d)Basket 1
ex03.06
(d)Meals andpellets [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thelivecrustaceans havebeen
captured orgathered (PHI)]Submitted toCRO fordecision
Issue 7
[CTHS except from ex03.06 (c)(CH)
(EC) (COL) (MAL) (NOR) (SG)
(AUS)(US)(JPN)]G/RO/22/Add.1
Page120HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
03.07 Molluscs, whether inshellornot,
live,fresh, chilled, frozen, dried,
salted orinbrine; aquatic
invertebrates other than
crustaceans andmolluscs, live,
fresh, chilled, frozen, dried, salted
orinbrine; flours, meals and
pellets ofaquatic invertebrates
other thancrustaceans, fitfor
human consumption.Asspecified forsplitheading
ex03.07
(a)Whether inshellornot,live,fresh,
chilled, frozen, salted orinbrine[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimals havebeencaptured
orgathered (CAN) (CH) (KOR) (US)
(MEX) (PHI) (EC) (NOR)]Submitted toCRO fordecision
Issue 10
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimals havebeencaptured
orgathered ;or
thecountry inwhich theliveanimals
havebeenraised from youth to
marketable size(JPN)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimals were hatched; or
thecountry inwhich theyhavebeen
captured (AUS)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimals havebeencaptured
orgathered;
orthecountry inwhich theanimals of
thissplitheading havebeenfattened for
atleast4months (MAL)]G/RO/22/Add.1
Page121HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin shallbethe
country inwhich theanimals havebeen
captured orgathered orfarmed (EC)]
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimals havebeencaptured
orgathered ;or
thecountry inwhich theanimals ofthis
splitheading arebredfrom youth to
marketable size;or
thecountry inwhich animals ofthis
splitheading aresubject toa
combination of3ormore processes
including de-heading, shelling,
de-veining, cooking bysteaming or
boiling inwater, chilling or
freezing,thawing andgrading,
marinating inbrine solution and
glazing; or
thecountry inwhich theCIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods. Themethod ofcalculating
foreign content isasinheading 03.01
(SG)]
ex03.07
(b)Dried [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theliveanimals havebeen
captured orgathered (CAN) (KOR)
(US)(MEX) (PHI) (MOR) (AUS)]Submitted toCRO fordecision
Issue 4G/RO/22/Add.1
Page122HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimals havebeencaptured
orgathered ;or
thecountry inwhich theliveanimals
havebeenraised from youth to
marketable size(JPN)]
[CTHS (CH) (EC) (COL) (MAL)
(NOR) (SG)]
ex03.07
(c)Flours, CTHS except from splitheading
ex03.07(d)Basket 1
ex03.07
(d)Meals andpellets [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theanimals havebeencaptured
orgathered (PHI)]Submitted toCRO fordecision
Issue 7
[CTHS except from ex03.07 (c)(CH)
(EC) (COL) (MAL) (NOR) (SG)
(AUS)(JPN)(US)]G/RO/22/Add.1
Page123CHAPTER 4
Chapter Notes: [Origin criteria formixtures classified inheading 04.09 Basket 2]
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 4Dairy produce; birds'eggs; natural
honey; edible products ofanimal
origin, notelsewhere specified or
included.
04.01 Milk andcream, notconcentrated
norcontaining added sugar or
other sweetening matter.Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which themilkisobtained initsnatural
orunprocessed state.Basket 1
04.02 Milk andcream, concentrated or
containing added sugar orother
sweetening matter.Asspecified forsplitheadings
ex04.02
(a)Coffee creamer [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which themilkisobtained initsnatural
orunprocessed state.(CAN) (EC) (KOR)
(US(MEX) (ARG) ]Submitted toCRO fordecision
Issue 16
[CTH (AUS)(COL)(JPN) (MAL) (NZ)]
[CTHS (HK)]
ex04.02
(b)Recombined orreconstituted milk [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which themilkisobtained initsnatural
orunprocessed state.(CAN) (EC) (KOR)
(US)(ARG) ]Submitted toCRO fordecision
Issue 17
[CTH (COL)(JPN) (MAL)]
[CTHS (NZ)(AUS) (MEX)]G/RO/22/Add.1
Page124HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex04.02
(c)Condensed milk [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which themilkisobtained initsnatural
orunprocessed state.(CAN) (EC) (KOR)
(US)(ARG) ]Submitted toCRO fordecision
Issue 18
[CTH (COL)(JPN) (MAL)]
[CTHS (NZ)(AUS)(MEX)]
ex04.02
(d)Other [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which themilkisobtained initsnatural
orunprocessed state.(CAN) (EC) (KOR)
(US)(MEX) (ARG) ]Submitted toCRO fordecision
Issue 19
[CTH (AUS)(COL)(JPN) (MAL) (NZ)]
0402.10 - Inpowder, granules orother
solid forms, ofafatcontent, by
weight, notexceeding 1.5%Asspecified forsplitheading
- Inpowder, granules orother
solid forms, ofafatcontent, by
weight, exceeding 1.5%:
0402.21 -- Notcontaining added sugar
orother sweetening matter
0402.29 -- Other
- Other :
0402.91 -- Notcontaining added sugar
orother sweetening matter
0402.99 -- Other
04.03 Buttermilk, curdled milkand
cream, yogurt, kephir andother
fermented oracidified milkand
cream, whether ornot
concentrated orcontaining added
sugar orother sweetening matter
orflavoured orcontaining added
fruit, nutsorcocoa.Asspecified forsplitheadingsG/RO/22/Add.1
Page125HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex04.03
(a)Yogurt [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which themilkisobtained initsnatural
orunprocessed state. (EC) (KOR) (US)
(ARG) ]Submitted toCRO fordecision
Issue 20
[CTH (AUS) (CAN)(CH)(COL)(JPN)
(MEX) (MAL) (NZ)]
ex04.03
(b)Buttermilk [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which themilkisobtained initsnatural
orunprocessed state. (KOR) (US)]Submitted toCRO fordecision
Issue 21
[CTH (AUS) (CAN)(CH)(COL)(JPN)
(MEX) (MAL) (NZ) (EC)]
ex04.03
(c)Other [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which themilkisobtained initsnatural
orunprocessed state. (EC) (KOR) (US)
]Submitted toCRO fordecision
Issue 20
[CTH (AUS) (CAN)(CH)(COL)(JPN)
(MEX) (NZ) ]
0403.10 - Yogurt Asspecified forsplitheading
0403.90 - Other
04.04 Whey, whether ornot
concentrated orcontaining added
sugar orother sweetening matter;
products consisting ofnatural milk
constituents, whether ornot
containing added sugar orother
sweetening matter, notelsewhere
specified orincluded.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which themilkisobtained initsnatural
orunprocessed state. (US)]Submitted toCRO fordecision
Issue 21
[CTH (AUS) (EC) (CAN) (CH) (COL)
(JPN) (KOR) (MAL) (MEX) (NZ) ]G/RO/22/Add.1
Page126HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0404.10 -Whey andmodified whey, whether
ornotconcentrated orcontaining
added sugar orother sweetening
matterAsspecified forheading
0404.90 -Other
04.05 Butter andother fatsandoils
derived from milk; dairy spreads.CTH Basket 1
0405.10 -Butter Asspecified forheading
0405.20 -Dairy spreads
0405.90 -Other
04.06 Cheese andcurd. Asspecified forsubheadings
0406.10 -Fresh (unripened oruncured)
cheese, including whey cheese, and
curdCTH Basket 1
0406.20 -Grated orpowdered cheese, ofall
kindsCTH Basket 1
0406.30 -Processed cheese, notgrated or
powdered[CTH (COL) (EC) (KOR) (MAL)
(US)]Submitted toCRO fordecision
Issue 22
[CTSH (AUS)(CH)(EGY)(NOR)
(MEX) (CAN) (JPN) (NZ)]
0406.40 -Blue-veined cheese CTH Basket 1
0406.90 -Other cheese CTH Basket 1
04.07 Birds 'eggs, inshell, fresh,
preserved orcooked.Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theeggsareobtained from the
animalsBasket 1
04.08 Birds 'eggs, notinshell, andegg
yolks, fresh, dried, cooked by
steaming orbyboiling inwater,
moulded, frozen orotherwise
preserved, whether ornot
containing added sugar orother
sweetening matter.Asspecified forsubheadings
-Eggyolks:G/RO/22/Add.1
Page127HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0408.11 --Dried [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theeggsareobtained from the
animals (KOR) (MEX) (COL)].Submitted toCRO fordecision
Issues 4,25
[CTH (JPN) (US)(AUS)]
[CTSH (NOR)(CH) (EC) (CAN)
(MAL)]
0408.19 --Other [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theeggsareobtained from the
animals (EC) (COL) (KOR) (MEX)
(US)]Submitted toCRO fordecision
Issues 24,25
[CTH (CH) (AUS) (JPN) (MAL) ]
[CTSH (CAN)]
-Other
0408.91 -- Dried [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theeggsareobtained from the
animals(KOR) (MEX) (COL) ].Submitted toCRO fordecision
Issues 4,23
[CTH (JPN) (US)(AUS)(MAL)]
[CTSH (NOR)(CH) (EC) (CAN)]
0408.99 -- Other [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theeggsareobtained from the
animals (KOR) (MEX) (COL) (EC) ].Submitted toCRO fordecision
Issue 23
[CTH except from heading 04.07 when
resulting from merely removing the
shell(JPN)(US) (AUS) (MAL) (CH)
(CAN)]
04.09 Natural honey. Thecountry oforigin ofthegood ofthis
heading shallbethecountry inwhich
thehoney isobtained initsnatural or
unprocessed stateBasket 1G/RO/22/Add.1
Page128HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
04.10 Edible products ofanimal origin,
notelsewhere specified or
included.Thecountry oforigin ofthegood ofthis
heading shallbethecountry inwhich
thegoods areobtained from theanimalBasket 1G/RO/22/Add.1
Page129CHAPTER 5
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 5Products ofanimal origin, not
elsewhere specified orincluded
05.01 Human hair, unworked, whether
ornotwashed orscoured; waste
ofhuman hair.CC Basket 1
05.02 Pigs',hogs'orboars 'bristles and
hair; badger hairandother brush
making hair; waste ofsuch
bristles orhair.CC Basket 1
05.03 Horsehair andhorsehair waste,
whether ornotputupasalayer
withorwithout supporting
material.CC Basket 1
05.04 Guts, bladders andstomachs of
animals (other thanfish), whole
andpieces thereof, fresh, chilled,
frozen, salted, inbrine, dried or
smoked.CC Basket 1
05.05 Skins andother parts ofbirds,
withtheir feathers ordown,
feathers andparts offeathers
(whether ornotwithtrimmed
edges) anddown, notfurther
worked thancleaned, disinfected
ortreated forpreservation;
powder andwaste offeathers or
parts offeathers.CC Basket 1G/RO/22/Add.1
Page130HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
05.06 Bones andhorn-cores, unworked,
defatted, simply prepared (butnot
cuttoshape), treated withacidor
degelatinised; powder andwaste
ofthese products.CC Basket 1
05.07 Ivory, tortoise-shell, whalebone
andwhalebone hair, horns,
antlers, hooves, nails, claws and
beaks, unworked orsimply
prepared butnotcuttoshape;
powder andwaste ofthese
products.CC Basket 1
05.08 Coral andsimilar materials,
unworked orsimply prepared but
nototherwise worked; shells of
molluscs, crustaceans or
echinoderms andcuttle-bone,
unworked orsimply prepared but
notcuttoshape, powder and
waste thereof.CC Basket 1
05.09 Natural sponges ofanimal origin. CC Basket 1
05.10 Ambergris, castoreum, civet and
musk; cantharides; bile,whether
ornotdried; glands andother
animal products usedinthe
preparation ofpharmaceutical
products, fresh, chilled, frozen or
otherwise provisionally preserved.CC Basket 1
05.11 Animal products notelsewhere
specified orincluded; dead
animals ofChapter 1or3,unfit
forhuman consumption.CC Basket 1G/RO/22/Add.1
Page131CHAPTER 6
HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 6Livetrees andother plants; bulbs,
roots andthelike;cutflowers and
ornamental foliage.
06.01 Bulbs, tubers, tuberous roots,
corms, crowns andrhizomes,
dormant, ingrowth orinflower;
chicory plants androots other than
roots ofheading No.12.12.Asspecified forsubheadings
0601.10 Bulbs, tubers, tuberous roots, corms,
crowns andrhizomes, dormantThecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which thegoods areobtained intheir
natural orunprocessed stateBasket 1
0601.20 Bulbs, tubers, tuberous roots, corms,
crowns andrhizomes, ingrowth orin
flower; chicory plants androots[Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which thegoods areobtained intheir
natural orunprocessed state(EC) (CH)]Submitted toCRO fordecision
Issue 26
[CTSH (US)(JPN)
(CAN)(MAL)(PHI)(MEX) (KOR)
(EGY)]
06.02 Other liveplants (including their
roots), cuttings andslips;
mushroom spawnAsspecified forsubheadings
0602.10 - Unrooted cuttings andslips Theorigin ofthegoods ofthis
subheading shallbethecountry inwhich
thegoods areobtained intheirnatural or
unprocessed stateBasket 1G/RO/22/Add.1
Page132HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0602.20 -Trees, shrubs andbushes, grafted or
not,ofkinds which bearedible fruit
ornutsCTSH Basket 1
0602.30 - Rhododendrons andazaleas,
grafted ornotCTSH Basket 1
0602.40 - Roses, grafted ornot CTSH Basket 1
0602.90 - Other CTSH Basket 1
06.03 Cutflowers andflower buds ofa
kindsuitable forbouquets orfor
ornamental purposes, fresh, dried,
dyed, bleached, impregnated or
otherwise prepared.Asspecified forsplitheadings
ex06.03
(a)Wreaths, flower baskets, buttonholes
andthelike[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplants grew (KOR) (US)(JPN)
(CAN) (MEX) (EGY) (MAL) (CH)
(PHI) (COL)]Issue 27
[CTHS (EC)]
ex06.03
(b)Cutflowers andflower buds, dried,
dyedorbleached[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplants grew (KOR) (US)(JPN)
(CAN) (MEX) (EGY) (MAL) (CH)
(PHI)(EC) (COL)]Submitted toCRO fordecision
Issue 28
[CTHS orchange bydrying, dyeing or
bleaching (HK)]
ex06.03
(c)Other cutflowers andflower buds
(fresh, impregnated orotherwise
prepared)Thecountry oforigin ofthegoods of
thissplitheading isthecountry inwhich
theplants grewBasket 18*
0603.10 -Fresh Asspecified forsplitheading
0603.90 -Other
8*(COL)joined theconsensus afterthe10thSessionG/RO/22/Add.1
Page133HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
06.04 Foliage, branches andother parts
ofplants, without flowers orflower
buds, andgrasses, mosses and
lichens, being goods ofakind
suitable forbouquets orfor
ornamental purposes, fresh, dried,
dyed, bleached, impregnated or
otherwise prepared.Asspecified forsplitheadings
ex06.04
(a)- Wreaths, flower baskets,
buttonholes andthelike[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplants grew (EGY) (CH)
(PHI) (KOR) (US)(JPN) (CAN) (MEX)
(MAL) ].Submitted toCRO fordecision
Issue 27
[CTHS (EC) ]
ex06.04
(b)-Other Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplants grewBasket 1
0604.10 -Mosses andlichens Asspecified forsplitheading
-Other :
0604.91 --Fresh
0604.99 --OtherG/RO/22/Add.1
Page134CHAPTER 7
Chapter Notes: [Origin criteria formixtures classified insubheadings 0710.90, 0711.90 or0712.90 Basket 2]
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 7Edible vegetables andcertain roots
andtubers.
07.01 Potatoes, fresh orchilled. Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading areobtained intheirnatural or
unprocessed stateBasket 1
07.02 Tomatoes, fresh orchilled. Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading areobtained intheirnatural or
unprocessed stateBasket 1
07.03 Onions, shallots, garlic, leeks and
other alliaceous vegetables, fresh or
chilled.Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading areobtained intheirnatural or
unprocessed stateBasket 1
07.04 Cabbages, cauliflowers, kohlrabi,
kaleandsimilar edible brassicas,
fresh orchilled.Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading areobtained intheirnatural or
unprocessed stateBasket 1
07.05 Lettuce (Lactuca sativa) andchicory
(Cichorium spp.),fresh orchilled.Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading areobtained intheirnatural or
unprocessed stateBasket 1
07.06 Carrots, turnips, salad beetroot,
salsify, celeriac, radishes and
similar edible roots, fresh or
chilled.Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading areobtained intheirnatural or
unprocessed stateBasket 1G/RO/22/Add.1
Page135HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
07.07 Cucumbers andgherkins, fresh or
chilled.Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading areobtained intheirnatural or
unprocessed stateBasket 1
07.08 Leguminous vegetables, shelled or
unshellds, fresh orchilled.Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading areobtained intheirnatural or
unprocessed stateBasket 1
07.09 Other vegetables, fresh orchilled. Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading areobtained intheirnatural or
unprocessed stateBasket 1
07.10 Vegetables (uncooked orcooked by
steaming orboiling inwater),
frozen.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thevegetables grew (EC) (CH)
(KOR) (EGY) (US)(PHI)(JPN)
(ARG)(CHI) (IND)]Submitted toCRO fordecision
Issue 10
[CTH, provided thatthechange isnot
onlytheresult offreezing (CAN) (MEX)
(MAL)]
0710.10 - Potatoes Asspecified forheading
- Leguminous vegetables,
shelled orunshelled_:
0710.21 --Peas(Pisum sativum)
0710.22 --Beans (Vigna spp., Phaseolus
spp.)
0710.29 --Other
0710.30 - Spinach, NewZealand
spinach andorache spinach (garden
spinach)
0710.40 -Sweet corn
0710.80 -Other vegetables
0710.90 -Mixtures ofvegetablesG/RO/22/Add.1
Page136HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
07.11 Vegetables provisionally preserved
(forexample, bysulphur dioxide
gas,inbrine, insulphur water or
inother preservative solutions), but
unsuitable inthatstate for
immediate consumption.Thecountry oforigin ofthe
goods ofthisheading shallbethe
country inwhich thevegetables grew.Basket 1
0711.10 -Onions Asspecified forheading
0711.20 -Olives
0711.30 -Capers
0711.40 -Cucumbers andgherkins
0711.90 -Other vegetables; mixtures of
vegetables
07.12 Dried vegetables, whole, cut,
sliced, broken orinpowder, but
notfurther prepared.Asspecified forsplitheading
ex07.12
(a)Inpowdered form [CTHS (US)(EC) ] Submitted toCRO fordecision
Issue 29
[CTH (CAN)(PHI)(CH)(JPN)(MEX)
(MAL)]
ex07.12
(b)Freeze-dried vegetables [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thevegetables grew (CH) (KOR)
(EGY) (US)(PHI) (JPN) (MAL)]Submitted toCRO fordecision
Issue 4
[CTH (EC)]
[CTH provided thechange isnotonly
theresult ofdrying (CAN) (MEX)]
ex07.12
(c)Other [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thevegetables grew (EC) (CH)
(KOR) (EGY) (US)(PHI) (JPN)
(MAL)]Submitted toCRO fordecision
Issue 4
[CTH provided thechange isnotonly
theresult ofdrying (CAN) (MEX)]
0712.20 -Onions Asspecified forsplitheadingG/RO/22/Add.1
Page137HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0712.30 -Mushrooms andtruffles
0712.90 -Other vegetables; mixtures of
vegetables
07.13 Dried leguminous vegetables,
shelled, whether ornotskinned or
split.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thevegetables grew (PHI)
(EC)(KOR)(EGY) (JPN)(US)(CH)
(MAL)]Submitted toCRO fordecision
Issue 4
[CTH provided thatthechange isnot
onlytheresult ofdrying (CAN)(MEX)]
0713.10 -Peas(Pisum sativum) Asspecified forheading
0713.20 -Chickpeas (garbanzos)
-Beans (Vigna spp., Phaseolus spp.)
:
0713.31 --Beans ofthespecies Vigna mungo
(L.)Hepper orVigna radiata (L.)
Wilczek
0713.32 --Small red(Adzuki) beans
(Phaseolus orVigna angularis)
0713.33 --Kidney beans, including white pea
beans (Phaseolus vulgaris)
0713.39 --Other
0713.40 -Lentils
0713.50 -Broad beans (Vicia fabavar.
major) andhorse beans (Vicia faba
varequina, viciafabavar.minor)
0713.90 -Other
07.14 Manioc, arrowroot, salep,
Jerusalem artichokes, sweet
potatoes andsimilar roots and
tubers withhighstarch orinulin
content, fresh, chilled, frozen or
dried, whether ornotsliced orin
theform ofpellets; sagopith.CTH except from heading 11.06 Basket 1G/RO/22/Add.1
Page138HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0714.10 -Manioc (cassava) Asspecified forheading
0714.20 -Sweet potatoes
0714.90 -OtherG/RO/22/Add.1
Page139CHAPTER 8
Chapter Note
[Origin criteria formixtures classified inheading 08.13 Basket 2]
HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 8Edible fruitandnuts; peelofcitrus
fruitormelons.
08.01 Coconuts, Brazil nutsandcashew
nuts, fresh ordried, whether or
notshelled orpeeled.Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading aregrown andharvestedBasket 1
-Coconuts: Asspecified forheading
0801.11 --Desiccated
0801.19 --Other
-Brazil nuts:
0801.21 --Inshell
0801.22 --Shelled
-Cashew nuts:
0801.31 --Inshell
0801.32 --Shelled
08.02 Other nuts, fresh ordried, whether
ornotshelled orpeeled.Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading aregrown andharvestedBasket 1
-Almonds: Asspecified forheading
0802.11 --Inshell
0802.12 --Shelled
-Hazelnuts orfilberts (corylus spp.):
0802.21 --Inshell
0802.22 --Shelled
-Walnuts
0802.31 --Inshell
0802.32 --ShelledG/RO/22/Add.1
Page140HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0802.40 -Chestnuts (Castanea spp.)
0802.50 -Pistachios
0802.90 -Other
08.03 Bananas, including plantains, fresh
ordried.Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading aregrown andharvestedBasket 1
08.04 Dates, figs,pineapples, avocados,
guavas, mangoes andmangosteens,
fresh ordried.Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading aregrown andharvestedBasket 1
0804.10 -Dates Asspecified forheading
0804.20 -Figs
0804.30 -Pineapples
0804.40 -Avocados
0804.50 -Guavas, mangoes andmangosteens
08.05 Citrus fruit, fresh ordried. Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading aregrown andharvestedBasket 1
0805.10 -Oranges Asspecified forheading
0805.20 -Mandarins (including tangerines
andsatsumas); clementines, wilkings
andsimilar citrus hybrids
0805.30 -Lemons (citrus limon, Citrus
limonum) andlimes (Citrus
aurantifolia)
0805.40 -Grapefruit
0805.90 -Other
08.06 Grapes, fresh ordried. Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading aregrown andharvestedBasket 1
0806.10 -Fresh Asspecified forheading
0806.20 -Dried
08.07 Melons (including watermelons)
andpapaws (papayas), fresh.Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading aregrown andharvestedBasket 1G/RO/22/Add.1
Page141HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
-Melons (including watermelons): Asspecified forheading
0807.11 --Watermelons
0807.19 --Other
0807.20 -Papaws (papayas)
08.08 Apples, pears andquinces, fresh. Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading aregrown andharvestedBasket 1
0808.10 -Apples Asspecified forheading
0808.20 -Pears andquinces
08.09 Apricots, cherries, peaches
(including nectarines), plums and
sloes, fresh.Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading aregrown andharvestedBasket 1
0809.10 -Apricots Asspecified forheading
0809.20 -Cherries
0809.30 -Peaches, including nectarines
0809.40 -Plums andsloes
08.10 Other fruit, fresh Theorigin ofthegoods shallbethe
country inwhich thegoods ofthis
heading aregrown andharvestedBasket 1
0810.10 -Strawberries Asspecified forheading
0810.20 -Raspberries. blackberries,
mulberries andloganberries
0810.30 -Black, white orredcurrant and
gooseberries
0810.40 -Cranberries, bilberries andother
fruits ofthegenus Vaccinium
0810.50 -Kiwifruit
0810.90 -Other
08.11 Fruit andnuts, uncooked or
cooked bysteaming orboiling in
water, frozen, whether ornot
containing added sugar orother
sweetening matter.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thefruitandnutsgrew (EC)
(CH) (KOR) (US)(EGY) (JPN)
(PHI)(ARG) (MOR)(Submitted toCRO fordecision
Issue 10G/RO/22/Add.1
Page142HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CTH, provided thechange isnotonly
theresult offreezing (CAN) (MEX)(
0811.10 -Strawberries Asspecified forheading
0811.20 -Raspberries, blackberries,
mulberries, loganberries, black,
white orredcurrants and
gooseberries
0811.90 -Other
08.12 Fruit andnuts, provisionally
preserved (forexample, bysulphur
dioxide gas,inbrine, insulphur
water orinother preservative
solutions), butunsuitable inthat
state forimmediate consumption.Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thefruitandnutsgrewBasket 1
0812.10 -Cherries Asspecified forheading
0812.20 -Strawberries
0812.90 -Other
08.13 Fruit, dried, other thanthatof
headings Nos.08.01 to08.06;
mixtures ofnutsordried fruits of
thisChapter.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which thefruitandnutsgrew (EC)
(KOR) (JPN) (US)(CH) (EGY) (PHI)(Submitted toCRO fordecision
Issue 4
[CTH, provided thatthechange isnot
onlytheresult ofdrying (CAN) (MEX)(
0813.10 -Apricots Asspecified forheading
0813.20 -Prunes
0813.30 -Apples
0813.40 -Other fruit
0813.50 - Mixtures ofnutsordried
fruits ofthisChapterG/RO/22/Add.1
Page143HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
08.14 Peelofcitrus fruitormelons
(including watermelons), fresh,
frozen, dried orprovisionally
preserved inbrine, insulphur
water orinother preservative
solutions.Asspecified forsplitheading
ex08.14
(a)Frozen ordried [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thecitrus fruitormelons
(including water melons) grew (EC)
(CH) (KOR) (JPN) (US)(EGY)(PHI)(
[CTH, provided thatthechange isnot
onlytheresult offreezing ordrying
(CAN) (MEX)(Submitted toCRO fordecision
Issues 4,10
ex08.14
(b)Other Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which thecitrus fruitormelons
(including water melons) grewBasket 1G/RO/22/Add.1
Page144CHAPTER 9
Chapter Notes: [Origin criteria formixtures/blending ofgoods classified inheading 09.01, 09.02 and09.10 Basket 2]9*
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 9Coffee, tea,maté andspices
09.01 Coffee, whether ornotroasted or
decaffeinated; coffee husks and
skins; coffee substitutes containing
coffee inanyproportionProposals asspecified forsubheadings
- Coffee, notroasted :
0901.11 -- Notdecaffeinated Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grewBasket 1
0901.12 -- Decaffeinated [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grew (BRA) (CAN)
(CH) (CI)(COL) (CR) (ECU) (US)
(GUA) (HON) (IND)(JPN) (KEN)
(MEX) (UGA) (PER) (PHI) (SEN)
(URU) (KOR) (MAL) ]Submitted toCRO fordecision
Issue 30
[CTSH (EC) (NZ) (NOR) (SG)(CH) ]
- Coffee, roasted
9*Specific cases ofmixtures andblends classified inex0901.90 (a),ex09.02(a), ex09.02(b) and09.10 havebeensubmitted toCRO fordecisionG/RO/22/Add.1
Page145HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0901.21 -- Notdecaffeinated [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grew (BRA) (CI)(COL)
(GUA) (IND) (KEN) (MEX) (UGA)
(PER) (PHI) (SEN) (URU) (MAL)
(KOR)]Submitted toCRO fordecision
Issue 31
[CTSH (EC) (CH) (SG)(CAN) (NZ)
(JPN) (US)]
0901.22 -- Decaffeinated [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grew (BRA) (CI)
(COL) (GUA) (IND) (KEN) (MEX)
(UGA) (PER) (PHI) (SEN) (URU)
(MAL) (KOR) ]Submitted toCRO fordecision
Issues 30,31
[CTSH (EC) (SG)]
[CTSH, except from subheading
0901.21 (CAN) (NZ) (US)(JPN)]
0901.90 -Other Asspecified forsplitsubheadings
ex
0901.90(a)-- Coffee substitutes containing
coffee inanyproportion[Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich allcomponents are
obtained intheirnatural orunprocessed
state(BRA)(EC) (CH) (CI)(US) (GUA)
(JPN) (KEN) (MEX )(UGA)
(PER)(SEN) (CAN) (KOR)]Submitted toCRO fordecision
Issue 32
[CTH (IND) (URU)]
[CTSH (PHI) (SG)(COL)]
ex
0901.90(b)--Coffee husks andskins Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich theplant grewBasket 110*
10*(PHI) (SG)joined theconsensus afterthe10thSessionG/RO/22/Add.1
Page146HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
09.02 Tea,whether ornotflavoured Asspecified forsplitheading
ex09.02
(a)Blended, notintea-bags [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grew (KOR)
(IND)(MAL)(CAN)]Submitted toCRO fordecision
Issue 33
[CTHS (AUS)(EC) (SG)(JPN) (US)
(EGY)]
[CTHS provided thechange results ina
deliberate andproportionally controlled
blending (CH) (PHI)]
ex
09.02(b)Blended, inteabags [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grew (KOR) (IND)
(MAL)]Submitted toCRO fordecision
Issues 33,34
[CTHS (CAN)(CH)]
[CTHS except from splitheading
ex09.02(a) (JPN) (SG)(EC) (AUS) (US)
(PHI)]
ex09.02
(c)Notblended, intea-bags [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grew (KOR)(IND)(PHI)
(MAL) (JPN)(US)(EC) (GUA) (AUS)
(SG)]Submitted toCRO fordecision
Issue 34
[CTHS (CAN) (CH)]
ex09.02
(d)Other Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grewBasket 1
0902.10 - Green tea(notfermented) in
immediate packings ofacontent not
exceeding 3kgAsspecified forsplitheading
0902.20 - Other green tea(not
fermented)G/RO/22/Add.1
Page147HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0902.30 - Black tea(fermented) and
partly fermented tea,inimmediate
packings ofacontent notexceeding
3kg
0902.40 - Other black tea(fermented)
andother partly fermented tea
09.03 Maté. Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theplant grewBasket 1
09.04 Pepper ofthegenus Piper;dried or
crushed orground fruits ofthe
genus Capsicum orofthegenus
Pimenta .Asspecified forsubheadings
0904.11 Pepper, neither crushed norground Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grewBasket 1
0904.12 Pepper, crushed orground [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grew (EC) (CH) (JPN)
(MAL) (COL) (SEN) (PHI)]Submitted toCRO fordecision
Issue 35
[CTH (KOR)(MEX)]
[CTSH (US)(SG)(CAN)]
0904.20 Fruits ofthegenus Capsicum orof
thegenus Pimenta ,dried orcrushed
orgroundAsspecified forsplitsubheading
ex
0904.20(a)Fruits ofthegenus Capsicum
(peppers) orofthegenus Pimenta
(e.g.allspice), crushed orground[Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grew (EC) (CH) (KOR)
(PHI) (JPN) (MEX) (MOR)]Submitted toCRO fordecision
Issue 35
[CTSHS (US)(SG) (CAN)]
ex
0904.20(b)Other Thecountry oforigin ofthegoods of
thissplitsubheading shallbethecountry
inwhich theplant grewBasket 1
09.05 Vanilla Asspecified forsplitheadingG/RO/22/Add.1
Page148HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex09.05(a) Vanilla beans, crushed orground [Theorigin ofthegoods ofthissplit
heading shallbethecountry inwhich
theplant grew (EC)(CH)(KOR) (JPN)
(MEX) (PHI)(SG) (MAL) ]Submitted toCRO fordecision
Issue 35
[CTHS (US)(CAN)]
ex09.05(b) Other Theorigin ofthegoods ofthissplit
heading shallbethecountry inwhich
theplant grewBasket 1
09.06 Cinnamon andcinnamon-tree
flowersAsspecified forsubheadings
0906.10 - Neither crushed norgound Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grewBasket 1
0906.20 -Crushed orground [Thecountry oforigin ofthegoods of
thissubheading shall bethecountry in
which theplant grew (EC) (CH)
(KOR) (JPN) (MEX) (PHI) (MAL) ]Submitted toCRO fordecision
Issue 35
[CTSH (CAN) (US)(SG)]
09.07 Cloves (whole fruit, cloves and
stems)Asspecified forsplitheading
ex09.07(a) Cloves, crushed orground [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grew (EC) (CH) (KOR)
(JPN) (MEX) (PHI) (SG)(MAL) ]Submitted toCRO fordecision
Issue 35
[CTHS (CAN) (US)]
ex09.07(b) Other Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grewBasket 1
09.08 Nutmeg, mace andcardamoms Asspecified forsplitheading
ex09.08(a) Nutmeg, mace andcardamoms,
crushed orground[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry
inwhich theplant grew (EC) (CH)
(KOR) (JPN) (MEX) (PHI) (SG)
(MAL)]Submitted toCRO fordecision
Issue 35G/RO/22/Add.1
Page149HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CTHS (CAN) (US)]
ex09.08(b) Other Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grewBasket 1
0908.10 -Nutmeg Asindicated forsplitheading
0908.20 -Mace
0908.30 -Cardamoms
09.09 Seeds ofanise, badian, fennel,
coriander, cumin orcaraway;
juniper berriesAsspecified forsplitheading
ex09.09(a) Seeds ofanise, badian, fennel,
coriander, cumin orcaraway,
crushed orground; juniper berries;
crushed orground[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grew (EC) (CH) (KOR)
(JPN) (MEX) (PHI) (SG)(MAL) ]Submitted toCRO fordecision
Issue 35
[CTHS (CAN) (US)]
ex09.09(b) Other Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grewBasket 1
0909.10 -Seeds ofanise orbadian Asspecified forsplitheading
0909.20 -Seeds ofcoriander
0909.30 -Seeds ofcumin
0909.40 -Seeds ofcaraway
0909.50 -Seeds offennel; juniper berries
09.10 Ginger, saffron, turmeric
(curcuma), thyme, bayleaves,
curry andother spicesAsspecified forsplitheadings
ex09.10
(a)Curry [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplants grew (EC) (CH)
(MAL) (KOR)]Submitted toCRO fordecision
Issue 36
[CTHS (US)(JPN) (PHI) (SG)(MEX)
(CAN)]G/RO/22/Add.1
Page150HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex09.10
(b)Other spices, crushed orground [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grew (EC) (CH) (KOR)
(JPN) (MEX) (PHI) (MAL) ]Submitted toCRO fordecision
Issue 35
[CTHS (CAN) (US)(SG)]
ex09.10
(c)Mixtures referred toinNote 1(b)to
Chapter 9oftheHS[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grew (EC) (CH) (KOR)
(JPN) (MEX) (PHI) (MAL)]Submitted toCRO fordecision
Issue 36
[CTHS (US)(CAN) (PHI) (SG)]
[CTHS provided:
-themixing changes thecharacter of
products orgives theessential character
toproducts; or
-theknow-how ofmixing (e.g.
percentage ofconstituent materials, taste
andflavour) isindispensable; or
-themixing iscarried outthrough
complicated processes.(JPN)]
ex09.10
(d)Other Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grewBasket 1
0910.10-Ginger Asspecified forsplitheading
0910.20-Saffron
0910.30-Turmeric (curcuma)
0910.40-Thyme; bayleaves
0910.50-Curry
-Other spices:G/RO/22/Add.1
Page151HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
0910.91--Mixtures referred toinNote 1(b)
tothis Chapter
0910.99--Other
CHAPTER 10
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter
10Cereals.
10.01 Wheat andmeslin. Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
10.02 Rye. Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
10.03 Barley. Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
10.04 Oats. Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
10.05 Maize (corn). Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
10.06 Rice. Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
10.07 Grain sorghum. Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1G/RO/22/Add.1
Page152HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
10.08 Buckwheat, millet andcanary
seed; other cereals.Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1G/RO/22/Add.1
Page153CHAPTER 11
Chapter Notes: [Origin criteria formixtures classified inChapter 11Basket 2]
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 11 Products ofthemilling industry;
malt; starches; inulin; wheat
gluten.
11.01 Wheat ormeslin flour. CC Basket 1
11.02 Cereal flours other thanofwheat
ormeslin.CC Basket 1
11.03 Cereal groats, meal andpellets. CC Basket 1
11.04 Cereal grains otherwise worked
(forexample, hulled, rolled,
flaked, pearled, sliced or
kibbled), except riceofheading
No.10.06; germ ofcereals,
whole, rolled, flaked orground.CC Basket 1
11.05 Flour, meal, powder, flakes,
granules andpellets ofpotatoes.CC Basket 1
11.06 Flour, meal andpowder ofthe
dried leguminous vegetables of
heading No._07.13, ofsagoorof
roots ortubers ofheading
No._07.14 oroftheproducts of
Chapter 8CC Basket 1
11.07 Malt, whether ornotroasted. CC Basket 1
11.08 Starches; inulin. CTH Basket 1
11.09 Wheat gluten, whether ornot
driedCTH Basket 1G/RO/22/Add.1
Page154CHAPTER 12
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 12 Oilseeds andoleaginous fruits;
miscellaneous grains, seeds and
fruit; industrial ormedicinal
plants; straw andfodder.
12.01 Soya beans, whether ornot
broken.Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
12.02 Ground-nuts, notroasted or
otherwise cooked, whether ornot
shelled orbroken.Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
12.03 Copra. Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
12.04 Linseed, whether ornotbroken. Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
12.05 Rape orcolza seeds, whether or
notbroken.Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
12.06 Sunflower seeds, whether ornot
broken.Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
12.07 Other oilseeds andoleaginous
fruits, whether ornotbroken.Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
12.08 Flours andmeals ofoilseeds or
oleaginous fruits, other thanthose
ofmustard.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theplant grew (EC) (CH) ]Submitted toCRO fordecision
Issue 37
[CTH (JPN) (CAN) (KOR) (US)(MEX)
(PHI) (EGY)]G/RO/22/Add.1
Page155HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
12.09 Seeds, fruitandspores, ofakind
usedforsowing.Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
12.10 Hopcones, fresh ordried,
whether ornotground, powdered
orintheform ofpellets; lupulin.Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
12.11 Plants andparts ofplants
(including seeds andfruits), ofa
kindusedprimarily in
perfumery, inpharmacy orfor
insecticidal, fungicidal orsimilar
purposes, fresh ordried, whether
ornotcut,crushed orpowdered.Asspecified forsplitheading
ex12.11(a) Notcrushed orpowdered Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grewBasket 1
ex12.11(b) Crushed orpowdered [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grew (EC) (JPN) (CH)
(CAN) (KOR) (MEX) (PHI) (EGY)]Submitted toCRO fordecision
Issue 35
[CTHS except from ex12.11 (c)(US)]
ex12.11(c) Herbs inbagsforindividual
servings[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grew (EC)(JPN) (CH)
(US)(KOR) (MEX) (PHI) (EGY)]Submitted toCRO fordecision
Issue 38
[CTHS (CAN)]
1211.10 -Liquorice roots Asspecified forsplitheading
1211.20 -Ginseng roots
1211.90 -OtherG/RO/22/Add.1
Page156HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
12.12 Locust beans, seaweeds andother
algae, sugar beetandsugar cane,
fresh, chilled, frozen ordried,
whether ornotground; fruit
stones andkernels andother
vegetable products (including
unroasted chicory roots ofthe
variety Cichorium intybus sativum )
ofakindusedprimarily for
human consumption, not
elsewhere specified orincluded.Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
12.13 Cereal straw andhusks,
unprepared, whether ornot
chopped, ground, pressed orin
theform ofpellets.Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1
12.14 Swedes, mangolds, fodder roots,
hay,lucerne (alfalfa), clover,
sainfoin, forage kale, lupines,
vetches andsimilar forage
products, whether ornotinthe
form ofpellets.Theorigin shallbethecountry where
goods ofthisheading areobtained in
theirnatural orunprocessed stateBasket 1G/RO/22/Add.1
Page157CHAPTER 13
HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 13 Lac;gums, resins andother
vegetable sapsandextracts
13.01 Lac;natural gums, resins,
gum-resins andoleoresins (for
example, balsams).[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theplant grew (PHI)
(EC)(CH)(KOR) ]Submitted toCRO fordecision
Issue 39
[CC(CAN) (US)(MEX) (JPN) ]
13.02 Vegetable sapsandextracts;
pectic substances, pectinates and
pectates; agar-agar andother
mucilages andthickeners,
whether ornotmodified, derived
from vegetable products.Asspecified atsplitheading level
ex13.02 (a) Vegetable sapsandextracts a)Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grew (PHI)(EC)(KOR)Basket 2
b)CC(US)(MEX) (CAN) (JPN)
(CH)(EGY)
ex13.02 (b) Pectinates andpectates a)Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grew (KOR)]Basket 2
b)CC(US)(MEX) (JPN) (EGY)
c)CTHS (EC)(CH)(NOR)(CAN)(PHI)
ex13.02 (c) Vegetable mucilages and
thickeners, modifieda)CC(US)(MEX)(JPN) (CAN)(PHI)
(EGY) (KOR)Basket 2
b)CTHS (NOR) (MOR) (EC)G/RO/22/Add.1
Page158HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex13.02 (d) Other a)Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry in
which theplant grew
(EC)(CH)(NOR)(MOR)Basket 2
b)CC(CAN)(US)(MEX)(JPN)(EGY)
-Vegetable sapsandextracts : Asindicated forsplitheadings
1302.11 --Opium
1302.12 --Ofliquorice
1302.13 --Ofhops
1302.14 --Ofpyrethrum oroftheroots of
plants
containing rotenone
1302.19 --Other
1302.20 - Pectic substances, pectinates
andpectates
-Mucilages andthickeners,
whether ornotmodified, derived
from vegetable products
1302.31 --Agar-agar
1302.32 -- Mucilages andthickeners,
whether ornotmodified, derived
from locust beans, locust bean
seeds orguarseeds
1302.39 -- OtherG/RO/22/Add.1
Page159CHAPTER 14
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 14 Vegetable plaiting materials;
vegetable products notelsewhere
specified orincluded
14.01 Vegetable materials ofakindused
primarily forplaiting (for
example, bamboos, rattans, reeds,
rushes, osier, raffia, cleaned,
bleached ordyed cereal straw,
andlimebark).Asspecified forsubheadings
1401.10 -Bamboos [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grew (PHI) (EC) (CH)
(KOR)(
[CC(CAN) (US)(MEX) (JPN)(Submitted toCRO fordecision
Issue 40
1401.20 -Rattans Asspecified forsplitsubheading
ex401.20(a) Rattan coreandpeel [Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich theplant grew (PHI)
(EC)(CH)(KOR)(
[CC(CAN) (US)(MEX) (JPN)(
[CTSHS (HK)(Submitted toCRO fordecision
Issue 41
ex
1401.20(b)Plastic-coated rattan coreandpeel [Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich theplant grew (PHI)
(EC)(CH)(KOR)(
[CC(CAN) (US)(MEX) (JPN)(
[CTSHS (HK)(Submitted toCRO fordecision
Issue 42G/RO/22/Add.1
Page160HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex1401.20
(c)Other [Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich theplant grew
(PHI)(EC) (CH) (KOR)]
[CC(CAN) (US)(MEX) (JPN)(HK)]Submitted toCRO fordecision
Issue 40
1401.90 -Other [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grew (PHI) (EC) (CH)
(KOR)(
[CC(CAN) (US)(MEX) (JPN)(Submitted toCRO fordecision
Issue 40
14.02 Vegetable materials ofakindused
primarily asstuffing oras
padding (forexample, kapok,
vegetable hairandeel-grass),
whether ornotputupasalayer
withorwithout supporting
material.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theplant grew (PHI)
(EC)(CH)(KOR)(
[CC(CAN) (US)(MEX) (JPN)(Submitted toCRO fordecision
Issue 40
1402.10 -Kapok Asspecified forheading
1402.90 -Other
14.03 Vegetable materials ofakindused
primarily inbrooms orinbrushes
(forexample, broom-corn,
piassava, couch-grass andistle),
whether ornotinhanks or
bundles.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theplant grew (PHI)(EC) (CH)
(KOR)(
[CC(CAN) (US)(MEX) (JPN)(Submitted toCRO fordecision
Issue 40
1403.10 -Broomcorn (shorhum vulgare var.
technicum)Asspecified forheading
1403.90 -Other
14.04 Vegetable products notelsewhere
specified orincluded.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theplant grew (PHI) (EC) (CH)
(KOR)]
[CC(CAN) (US)(MEX) (JPN)]Submitted toCRO fordecision
Issue 40G/RO/22/Add.1
Page161HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
1404.10 -Raw vegetable materials ofakind
usedprimarily indyeing ortanningAsspecified forheading
1404.20 -Cotton linters
1403.10 -OtherG/RO/22/Add.1
Page162CHAPTER 15
Chapter Notes:
[Definitions ofthefollowing terms: (a)refining, (b)re-refining ,(c)deoderising, (d)re-deoderising, (e)hydrogenation, (f)fractionation, (g)barrelling.]
Basket 2.
These definitions (stilltobeelaborated bytheTCRO) arerelated tosome oftheissues which havebeensubmitted totheCRO fordecision.
[CTH orCTSH orsupplementary criteria:
Goods thatarenotwholly theproduct ofonecountry shallbedeemed tooriginate inthelastcountry where oneofthefollowing occurs :
(1)Change torefined oilfrom crude oil,orfractions ofoil;or
(2)Thegoods havebeenobtained byblending toconform tospecific formulation withorwithout theapplication ofheatorforce; or
(3)TheCIFvalue ofnon-originating materials imported andusedintheproduction doesnotexceed 75%oftheex-factory price ofthegoods.
Themethod ofcalculating foreign content isasfollows:
FC=CIFvalue ofNORM x100% -<75%
Ex-factory price
FC:foreign content
NORM: non-originating rawmaterials
Ex-factory price =Total materials cost+Direct labour costs +Overhead costs +Profit (SG)] Basket 2
[Origin criteria forblended goods classified inChapter 15]Basket 2G/RO/22/Add.1
Page163HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 15Animal orvegetable fatsandoils
andtheir cleavage products;
prepared edible fats;animal or
vegetable waxes
15.01 Pigfat(including lard) and
poultry fat,other thanthatof
heading No.02.09 or15.03[CC(CAN) (PHI) (US)]
[CTH (CH) (KOR) (SG)(MAL)]
[CTH,
provided thatthechange isnotmerely
theresult ofrendering (BRA)]Submitted toCRO fordecision
Issues 43,45to48
[CTH, except from heading 02.09 (EC)(
[CTH:
orchange torefined oilofthisheading
from crude oilofthesame heading
(EGY) (JPN) (MEX)(
[CTH;
orchange torefined oilfrom crude oil
bytheprocess from purification to
bleaching orbydeoderisation;
orchange tomodified fatsoroilsby
re-refining, re-deoderising,
hydrogenation, orfractionation (AUS)]G/RO/22/Add.1
Page164HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
15.02 Fatsofbovine animals, sheep or
goats, other thanthose ofheading
No.15.03.[CC(BRA) (CAN) (PHI) (US)]
[CTH (CH) (KOR) (SG)(MAL) (EC)]
[CTH;
orchange torefined oilofthisheading
from crude oilofthesame heading
(EGY) (JPN) (MEX)(
[CTH;
orchange torefined oilfrom crude oil
bytheprocess from purification to
bleaching orbydeoderisation;
orchange tomodified fatsoroilsby
re-refining, re-deoderising,
hydrogenation, orfractionation (AUS)]Submitted toCRO forinformation
Issues 45to48
15.03 Lard stearin, lardoil,oleostearin,
oleo-oil andtallow oil,not
emulsified ormixed orotherwise
prepared.[CC(BRA) (CAN) (PHI) (US)]
[CTH (CH) (KOR) (SG)(MAL)]
[CTH;
orchange torefined oilofthisheading
from crude oilofthesame heading
(EGY) (JPN) (MEX)(
[CTH, except from heading 15.01 or
15.02 (EC)]
[CTH;
orchange within theheading torefined
oilfrom crude oilbytheprocess from
purification tobleaching orby
deoderisation ofoil;
orchange within theheading to
modified fatsoroilsbyre-refining,
re-deoderising, hydrogenation, or
fractionation (AUS)]Submitted toCRO forinformation
Issues 44,45to48G/RO/22/Add.1
Page165HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
15.04 Fatsandoilsandtheir fractions,
offishormarine mammals,
whether ornotrefined, butnot
chemically modified.[CC(BRA) (CAN) (PHI) (US)]
[CTH (KOR) (SG)(MAL) (NOR)]
[CTH orchange torefined fatsofthis
heading from crude fatsofthesame
heading (EC) (EGY) (JPN) (MEX)]
[CTH;
orchange torefined fatsofthisheading
from crude fatsofthesame heading;
orchange within subheading 1504.20 by
acombination ofprocesses: re-refining,
deodorising andbarrelling (CH)]
[CTH;
orchange torefined oilfrom crude oil
bytheprocess from purification to
bleaching orbydeoderisation;
orchange tomodified fatsoroilsby
re-refining, re-deoderising,
hydrogenation, orfractionation (AUS)]Submitted toCRO forinformation
Issues 45to48
1504.10 -Fish-liver oilsandtheirfractions Asspecified forheading
1504.20 -Fatsandoilsandtheirfractions,
offish,other thanliveroils
1504.30 -Fatsandoilsandtheirfractions,
ofmarine mammalsG/RO/22/Add.1
Page166HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
15.05 Wool grease andfatty substances
derived therefrom (including
lanolin).[CC(BRA) (CAN) (PHI) (US)]
[CTH (KOR) (MAL)]
[CTH;
orchange torefined fatsofthisheading
from crude fatsofthesame heading
(CH) (EC) (EGY) (JPN) (MEX)(
[CTH;
orchange torefined oilfrom crude oil
bytheprocess from purification to
bleaching orbydeoderisation;
orchange tomodified fatsoroilsby
re-refining, re-deoderising,
hydrogenation, orfractionation (AUS)]Submitted toCRO forinformation
Issues 45to48
[CTH orsupplementary criteria:
Goods thatarenotwholly theproduct of
onecountry shallbedeemed tooriginate
inthelastcountry where oneofthe
following occurs :
233.0.0.0.1Change torefined oilfrom
crude oil,orfractions ofoil;or
233.0.0.0.2The goods havebeen
obtained byblending toconform to
specific formulation withorwithout the
application ofheatorforce; or
233.0.0.0.3The CIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods. SeeChapter Noteformethod of
calculating foreign content (SG)]
1505.10 -Wool grease, crude Asspecified forheading
1505.90 -OtherG/RO/22/Add.1
Page167HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
15.06 Other animal fatsandoilsand
their fractions, whether ornot
refined, butnotchemically
modified.[CC(BRA) (CAN) (PHI) (US)]
[CTH (KOR) (SG)(MAL)]
[CTH;
orchange torefined fatsandoilsofthis
heading from fatsandoils,unrefined or
fractions thereof, from thesame heading
(CH) (EC) (EGY) (JPN) (MEX)]Submitted toCRO forinformation
Issues 45to48
[CTH;
orchange torefined oilfrom crude oil
bytheprocess from purification to
bleaching orbydeoderisation;
orchange tomodified fatsoroilsby
re-refining, re-deoderising,
hydrogenation, orfractionation (AUS)]G/RO/22/Add.1
Page168HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
15.07 Soya-bean oilanditsfractions,
whether ornotrefined, butnot
chemically modified.[CC(BRA) (CAN) (PHI) (US)(ARG)
(IND)]
[CTH (KOR) (MAL)]
[CTH;
orchange torefined oilofthisheading
from crude oil,orfractions ofoil,of
thesame heading (CH) (EC) (EGY)
(MEX) (JPN)(
[CTH;
orchange torefined oilfrom crude oil
bytheprocess from purification to
bleaching orbydeoderisation;
orchange tomodified fatsoroilsby
re-refining, re-deoderising,
hydrogenation, orfractionation (AUS)]
[CTSH orsupplementary criteria:
Goods thatarenotwholly theproduct of
onecountry shallbedeemed tooriginate
inthelastcountry where oneofthe
following occurs :
233.0.0.0.4Change torefined oilfrom
crude oil,orfractions ofoil;orSubmitted toCRO forinformation
Issues 45to48
233.0.0.0.5The goods havebeen
obtained byblending toconform to
specific formulation withorwithout the
application ofheatorforce; or
233.0.0.0.6The CIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods SeeChapter Noteformethod of
calculating foreign content .(SG)]
1507.10 -Crude oil,whether ornot
degummedAsspecified forheadingG/RO/22/Add.1
Page169HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
1507.90 -Other
15.08 Ground-nut oilanditsfractions,
whether ornotrefined, butnot
chemically modified[CC(BRA) (CAN) (PHI) (US)(ARG)
(SEN) (IND)]
[CTH (KOR) (MAL)]
[CTH;
orchange torefined oilofthisheading
from crude oil,orfractions ofoil,of
thesame heading (CH) (EC) (EGY)
(MEX) (JPN)]
[CTH;
orchange torefined oilfrom crude oil
bytheprocess from purification to
bleaching orbydeoderisation;
orchange tomodified fatsoroilsby
re-refining, re-deoderising,
hydrogenation, orfractionation (AUS)]Submitted toCRO forinformation
Issues 45to48G/RO/22/Add.1
Page170HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CTSH orsupplementary criteria:
Goods thatarenotwholly theproduct of
onecountry shallbedeemed tooriginate
inthelastcountry where oneofthe
following occurs :
233.0.0.0.7Change torefined oilfrom
crude oil,orfractions ofoil;or
233.0.0.0.8The goods havebeen
obtained byblending toconform to
specific formulation withorwithout the
application ofheatorforce; or
233.0.0.0.9The CIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods SeeChapter Noteformethod of
calculating foreign content .(SG)]
1508.10 -Crude oil Asspecified forheading
1508.90 -Other
15.09 Olive oilanditsfractions, whether
ornotrefined, butnotchemically
modified.[CC(BRA) (CAN) (PHI) (US)(ARG)
(MOR)]
[CTH (KOR) (MAL)]
[CTH;
orchange torefined oilofthisheading
from crude oil,orfractions ofoil,of
thesame heading (CH) (EC) (EGY)
(MEX) (JPN)]Submitted toCRO forinformation
Issues 45to48G/RO/22/Add.1
Page171HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CTH;
orchange torefined oilfrom crude oil
bytheprocess from purification to
bleaching orbydeoderisation;
orchange tomodified fatsoroilsby
re-refining, re-deoderising,
hydrogenation, orfractionation (AUS)]
[CTSH orsupplementary criteria:
Goods thatarenotwholly theproduct of
onecountry shallbedeemed tooriginate
inthelastcountry where oneofthe
following occurs :
233.0.0.0.10Change torefined oilfrom
crude oil,orfractions ofoil;or
233.0.0.0.11The goods havebeen
obtained byblending toconform to
specific formulation withorwithout the
application ofheatorforce; or
233.0.0.0.12The CIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods. SeeChapter Noteformethod of
calculating foreign content .(SG)]
1509.10 -Virgin Asspecified forheading
1509.90 -OtherG/RO/22/Add.1
Page172HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
15.10 Other oilsandtheir fractions,
obtained solely from olives,
whether ornotrefined, butnot
chemically modified, including
blends ofthese oilsorfractions
withoilsorfractions ofheading
No.15.09.[CC(BRA) (CAN) (PHI) (US)(ARG)
(MOR)]
[CTH (KOR) (MAL)]
[CTH;
orchange torefined oilofthisheading
from crude oil,orfractions ofoil,of
thesame heading (CH) (EC) (EGY)
(JPN) (MEX)(
[CTH;
orchange torefined oilfrom crude oil
bytheprocess from purification to
bleaching orbydeoderisation;
orchange tomodified fatsoroilsby
re-refining, re-deoderising,
hydrogenation, orfractionation (AUS)]
[CTH orsupplementary criteria:
Goods thatarenotwholly theproduct of
onecountry shallbedeemed tooriginate
inthelastcountry where oneofthe
following occurs :
233.0.0.0.13Change torefined oilfrom
crude oil,orfractions ofoil;or
233.0.0.0.14The goods havebeen
obtained byblending toconform to
specific formulation withorwithout the
application ofheatorforce; or
233.0.0.0.15The CIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods. SeeChapter Noteformethod of
calculating foreign content (SG)]Submitted toCRO forinformation
Issues 45to48G/RO/22/Add.1
Page173HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
15.11 Palm oilanditsfractions, whether
ornotrefined, butnotchemically
modified[CC(BRA) (CAN) (PHI) (US)(ARG)
(IND) (COL)]Submitted toCRO forinformation
Issues 45to48G/RO/22/Add.1
Page174HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CTH (KOR)]
[CTH;
orchange torefined oilofthisheading
from crude oil,orfractions ofoil,of
thesame heading (CH) (EC) (EGY)
(MEX) (MAL) (JPN)]
[CTH;
orchange torefined oilfrom crude oil
bytheprocess from purification to
bleaching orbydeoderisation;
orchange tomodified fatsoroilsby
re-refining, re-deoderising,
hydrogenation, orfractionation (AUS)]
[CTSH orsupplementary criteria:
Goods thatarenotwholly theproduct of
onecountry shallbedeemed tooriginate
inthelastcountry where oneofthe
following occurs :
233.0.0.0.16Change torefined oilfrom
crude oil,orfractions ofoil;or
233.0.0.0.17The goods havebeen
obtained byblending toconform to
specific formulation withorwithout the
application ofheatorforce; or
(3)TheCIFvalue ofnon-originating
materials imported andusedinthe
production doesnotexceed 75%ofthe
ex-factory price ofthegoods .See
Chapter Noteformethod ofcalculating
foreign content
orchange within subheading 1511.90 to
refined, bleached anddeodorised palm
midfraction (SG)]
1511.10 -Crude oil Asspecified forsplitsubheadingG/RO/22/Add.1
Page175HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
1511.90 -Other
15.12 Sunflower-seed, safflower or
cotton-seed oilandfractions
thereof, whether ornotrefined,
butnotchemically modified[CC(BRA) (CAN) (PHI) (US)(ARG)
(IND)]
[CTH (KOR) (MAL)]
[CTH;
orchange torefined oilofthisheading
from crude oil,orfractions ofoil,of
thesame heading (CH) (EC) (EGY)
(MEX) (JPN)]
[CTH;
orchange torefined oilfrom crude oil
bytheprocess from purification to
bleaching orbydeoderisation;
orchange tomodified fatsoroilsby
re-refining, re-deoderising,
hydrogenation, orfractionation (AUS)]Submitted toCRO forinformation
Issues 45to48
[CTSH;or supplementary criteria:
Goods thatarenotwholly theproduct of
onecountry shallbedeemed tooriginate
inthelastcountry where oneofthe
following occurs :
233.0.0.0.18Change torefined oilfrom
crude oil,orfractions ofoil;or
233.0.0.0.19The goods havebeen
obtained byblending toconform to
specific formulation withorwithout the
application ofheatorforce; or
233.0.0.0.20The CIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods. SeeChapter Noteformethod of
calculating foreign content (SG)]G/RO/22/Add.1
Page176HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
-Sunflower-seed orsafflower oil
andfractions thereof :Asspecified forheading
1512.11 --Crude oil
1512.19 --Other
-Cotton-seed oilanditsfractions :
1512.21 --Crude oil,whether ornot
gossypol hasbeenremoved
1512.29 --Other
15.13 Coconut (copra), palm kernel or
babassu oilandfractions thereof,
whether ornotrefined, butnot
chemically modified.[CC(BRA) (CAN) (PHI) (US)(ARG)
(SEN) (IND)]
[CTH (KOR)]
[CTH;
orchange torefined oilofthisheading
from crude oil,orfractions ofoil,of
thesame heading (CH) (EC) (EGY)
(MEX) (MAL) (JPN)]
[CTH;
orchange torefined oilfrom crude oil
bytheprocess from purification to
bleaching orbydeoderisation;
orchange tomodified fatsoroilsby
re-refining, re-deoderising,
hydrogenation, orfractionation (AUS)]Submitted toCRO forinformation
Issues 45to48G/RO/22/Add.1
Page177HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CTSH orsupplementary criteria:
Goods thatarenotwholly theproduct of
onecountry shallbedeemed tooriginate
inthelastcountry where oneofthe
following occurs :
233.0.0.0.21Change torefined oilfrom
crude oil,orfractions ofoil;or
233.0.0.0.22The goods havebeen
obtained byblending toconform to
specific formulation withorwithout the
application ofheatorforce; or
233.0.0.0.23The CIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods SeeChapter Noteformethod of
calculating foreign content;
orchange within subheading 1513.29 to
refined, bleached anddeodorised palm
kernel stearine
orchange within subheading 1513.29 to
fullyrefined palm kernel oilfraction
(SG)]
-Coconut (copra) oilandits
fractions :Asspecified forheading
1513.11 --Crude oil
1513.19 --Other
-Palm kernel orbabassu oiland
fractions thereof :
1513.21 --Crude oil
1513.29 --OtherG/RO/22/Add.1
Page178HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
15.14 Rape, colza ormustard oiland
fractions thereof, whether ornot
refined, butnotchemically
modified.[CC(BRA) (CAN) (PHI) (US)(ARG)
(SEN) (IND)]
[CTH (KOR) (MAL)]
[CTH
orchange torefined oilofthisheading
from crude oil,orfractions ofoil,of
thesame heading (CH) (EC) (EGY)
(MEX) (JPN)]
[CTH;
orchange torefined oilfrom crude oil
bytheprocess from purification to
bleaching orbydeoderisation;
orchange tomodified fatsoroilsby
re-refining, re-deoderising,
hydrogenation, orfractionation (AUS)]
[CTSH orsupplementary criteria:
Goods thatarenotwholly theproduct of
onecountry shallbedeemed tooriginate
inthelastcountry where oneofthe
following occurs :
233.0.0.0.24Change torefined oilfrom
crude oil,orfractions ofoil;or
233.0.0.0.25The goods havebeen
obtained byblending toconform to
specific formulation withorwithout the
application ofheatorforce; or
233.0.0.0.26The CIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods. SeeChapter Noteformethod of
calculating foreign content .(SG)]Submitted toCRO forinformation
Issues 45to48
1514.10 -Crude oil Asspecified forheadingG/RO/22/Add.1
Page179HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
1514.90 -Other
15.15 Other fixed vegetable fatsandoils
(including jojoba oil)andtheir
fractions, whether ornotrefined,
butnotchemically modified .[CC(BRA) (CAN) (PHI) (US)(ARG)]
[CTH (KOR) (MAL)]
[CTH;
orchange torefined oilofthisheading
from crude oil,orfractions ofoil,of
thesame heading (EC) (EGY) (JPN)
(MEX)]
[CTH;
orchange torefined oilofthisheading
from crude oil,orfractions ofoil,of
thesame heading;
orchange within subheading 1515.90 by
acombination ofprocesses: re-refining,
deodorising andbarrelling (CH)]
[CTH; orchange torefined oilfrom
crude oilbytheprocess from
purification tobleaching orby
deoderisation; orchange tomodified
fatsoroilsbyre-refining,
re-deoderising, hydrogenation, or
fractionation (AUS)]
[CTSH orsupplementary criteria:
Goods thatarenotwholly theproduct of
onecountry shallbedeemed tooriginate
inthelastcountry where oneofthe
following occurs :
233.0.0.0.27Change torefined oilfrom
crude oil,orfractions ofoil;orSubmitted toCRO forinformation
Issues 45to48G/RO/22/Add.1
Page180HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
233.0.0.0.28The goods havebeen
obtained byblending toconform to
specific formulation withorwithout the
application ofheatorforce; or
233.0.0.0.29The CIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods SeeChapter Noteformethod of
calculating foreign content .(SG)]
-Linseed oilanditsfractions : Asspecified forheading
1515.11 --Crude oil
1515.19 --Other
-Maize (corn) oilanditsfractions :
1515.21 --Crude oil
1515.29 --Other
1515.30 -Castor oilanditsfractions
1515.40 -Tung oilanditsfractions
1515.50 -Sesame oilanditsfractions
1515.60 -Jojoba oilanditsfractions
1515.90 -OtherG/RO/22/Add.1
Page181HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
15.16 Animal orvegetable fatsandoils
andtheir fractions, partly or
wholly hydrogenated,
inter-esterified, re-esterified or
elaidinised, whether ornot
refined, butnotfurther prepared.(a)CC(CAN) (EGY) (PHI) (US)
orchange torefined oilfrom non
refined oil(EGY)Basket 2
Tobeexamined inthecontext ofthe
rules forchemical products.
Apart fromelaidinisation (andpossibly
re-esterification), alltheother processes
mentioned inthetextofthisheading bring
about chemical reactions. Thequestion is
whether thedefinition ofthechemical
reaction adopted bytheTechnical
Committee when examining theChapters
onchemicals isapplicable. Itshould be
noted thattheTechnical Committee
decided nottoexamine theproducts
covered byheadings 15.16 to15.22 until
afterexamining thechemical products.
(Sec)
(b)CTH (CH) (JPN) (KOR) (NOR)
(MEX) (NZ) (MAL)
orchange torefined oilfrom crude oil
(MEX) (NZ)
(c)CTH; orchange torefined oilfrom
crude oilbytheprocess from
purification tobleaching orby
deoderisation; orchange tomodified
fatsoroilsbyre-refining,
re-deoderising, hydrogenation, or
fractionation (AUS)G/RO/22/Add.1
Page182HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
233.0.0.0.29.0.0.1CTH or
supplementary critera:
Goods thatarenotwholly theproduct of
onecountry shallbedeemed tooriginate
inthelastcountry where oneofthe
following occurs :
233.0.0.0.30Change torefined oilfrom
crude oil,orfractions ofoil;or
233.0.0.0.31The goods havebeen
obtained byblending toconform to
specific formulation withorwithout the
application ofheatorforce; or
233.0.0.0.32The CIFvalue of
non-originating materials imported and
usedintheproduction doesnotexceed
75%oftheex-factory price ofthe
goods SeeChapter Noteformethod of
calculating foreign content .(SG)]
1516.10 -Animal fatsandoilsandtheir
fractionsAsspecified forheading
1516.20 -Vegetable fatsandoilsandtheir
fractions
15.17 Margarine; edible mixtures or
preparations ofanimal or
vegetable fatsoroilsorof
fractions ofdifferent fatsoroilsof
thisChapter, other thanedible
fatsoroilsortheir fractions of
heading No.15.16.Asspecified forsubheadings
1517.10 -Margarine, excluding liquid
margarine(a)CC(CAN) (EGY) Basket 2
Tobeexamined inthecontext ofthe
rules forchemical products.G/RO/22/Add.1
Page183HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
(b)CTH (CH) (JPN) (KOR) (MEX)
(PHI) (US)(MAL)
(c)CTH; orchange torefined oilfrom
crude oilbytheprocess from
purification tobleaching orby
deoderisation; orchange tomodified
fatsoroilsbyre-refining,
re-deoderising, hydrogenation, or
fractionation (AUS)
1517.90 -Other (a)CC(CAN) (EGY) (MEX) (US) Basket 2
Tobeexamined inthecontext ofthe
rules forchemical products.
Asimple mixing cannot beconsidered as
substantial transformation (JPN)
(b)CTH (CH) (KOR) (JPN) (PHI)
(MAL) except when thechange results
onlyfrom asimple mixing (JPN)
233.0.0.0.32.0.0.1CTH; orchange to
refined oilfrom crude oilbytheprocess
from purification tobleaching orby
deoderisation; orchange tomodified
fatsoroilsbyre-refining,
re-deoderising, hydrogenation, or
fractionation (AUS)
233.0.0.0.32.0.0.2CTH or
supplementary criteria:
Goods thatarenotwholly theproduct of
onecountry shallbedeemed tooriginate
inthelastcountry where oneofthe
following occurs :G/RO/22/Add.1
Page184HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
233.0.0.0.33Change torefined oilfrom
crude oil,orfractions ofoil;or
233.0.0.0.34The goods havebeen
obtained byblending toconform to
specific formulation withorwithout the
application ofheatorforce; or
(3)TheCIFvalue ofnon-originating
materials imported andusedinthe
production doesnotexceed 75%ofthe
ex-factory price ofthegoods See
Chapter Noteformethod ofcalculating
foreign content .(SG)Deliberate blending ofgoods toconform
tospecific formulations isasubstantial
transformation astheinputs haveattained
newessential characteristics interms of
taste, purity andend-use. (SG)
15.18 Animal orvegetable fatsandoils
andtheir fractions, boiled,
oxidised, dehydrated, sulphurised,
blown, polymerised byheatin
vacuum orininert gasor
otherwise chemically modified,
excluding those ofheading No.
15.16; inedible mixtures or
preparations ofanimal or
vegetable fatsoroilsorof
fractions ofdifferent fatsoroilsof
thisChapter, notelsewhere
specified orincluded.CTH Basket 1
Heading wasnotdiscussed atthe10th
Session, consequently theECreservation
isstillpending (Sec.)
[15.19] Ablank heading intheHSNomenclature
(Sec)
15.20 Glycerol, crude; glycerol waters
andglycerol lyes.CTH Basket 1
Heading wasnotdiscussed atthe10th
Session, consequently theECreservation
isstillpending (Sec.)G/RO/22/Add.1
Page185HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
15.21 Vegetable waxes (other than
triglycerides), beeswax, other
insect waxes andspermaceti,
whether ornotrefined or
coloured.Asspecified forsplitheading Basket 2
Tobeexamined inthecontext ofthe
rules forchemical products.
These goods aremostly produced from
materials outside thisChapter (PHI)
ex15.21
(a)Vegetable waxes, beeswax, other
insect waxes, refined (CH) (EGY)(a)CC(CAN) (MEX) (PHI) (US)
(b)CTH (JPN) (KOR) (MAL)
233.0.0.0.34.0.0.1CTHS (CH) (EGY)Basket 2
Tobeexamined inthecontext ofthe
rules forchemical products.
Refining confers theorigin (CH)
Refining doesnotconstitute asubstantial
transformation (PHI)
ex15.21
(b)Other (a)CC(CAN) (EGY) (MEX) (PHI)
(US)
233.0.0.0.34.0.0.2CTH (CH) (JPN)
(KOR) (MAL)
1521.10 -Vegetable waxes Asspecified forsplitheading
1521.90 -Other
15.22 Degras; residues resulting from
thetreatment offatty substances
oranimal orvegetable waxes.Asspecified forsplitheading
ex15.22
(a)Degras (a)CC(JPN) (PHI)
233.0.0.0.34.0.0.3CTH (CH) (EGY)
(JPN) (KOR) (MAL)Basket 2
Tobeexamined inthecontext ofthe
rules forchemical products.
ex15.22
(b)Residues resulting from the
treatment offattysubstances or
animal orvegetable waxes (JPN)
(PHI)(a)WO(JPN) (PHI)
(b)CC(CAN) (MEX) (US)
233.0.0.0.34.0.0.4CTH (CH) (EGY)
(KOR) (MAL)Basket 2
Tobeexamined inthecontext ofthe
rules forchemical products.G/RO/22/Add.1
Page186CHAPTER 16
Chapter Notes :
1.a)[Changes tothisChapter fromChapter 2or3bymerely addition ofseasoning orpreservatives arenotconsidered assubstantial transformation (US)
(CAN) (COL) (PHI) (KOR) (MEX) (MOR) (COL) Basket 2]
b) [Changes togoods inthischapter from anyother heading merely byaddition ofseasoning orpreservatives orcuring and/or smoking andcooking
ofsuchproducts arenotconsidered assubstantial transformation (AUS) Basket 2]
2.[Inorder forproducts tobeclassified asfoodpreparations ofagricultural products inChapters 16to21,theymust meetoneofthefollowing criteria.
a) Products tobeconsumed directly bytheultimate purchaser andnormally soldtotheultimate purchaser inplaces suchasdepartment stores, supermarkets,
conventional markets, etc.
b) Intermediate products which meetoneofthefollowing requirements andaretobeusedinthefoodindustry:
(i) Products made through processes which arecommonly usedformanufacturing theintermediate products forfoodindustry forthepurpose ofenhancing
the suitability formechanical production andlowering production costs insubsequent processes.
(ii) Products whose ingredients arehomogenised sothatthesaidingredients arenottechnically separable oreconomically possible.
(iii) Products which aretransformed intothose withessential character asspecific prepared products through theaddition ofmaterial oracomponent,
regardless ofthequality oftheadded material orcomponent. (KOR) Basket 2]G/RO/22/Add.1
Page187CHAPTER 16
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 16Preparations ofmeat, offishorof
crustaceans, molluscs orother
aquatic invertebrates
16.01 Sausages andsimilar products, of
meat, meat offal orblood; food
preparations based onthese
products.[CC(JPN)]
[CCprovided theprovisions ofChapter
Note 1(a)aremet(CAN) (MEX)
(MOR) (US)]
[CCprovided theprovisions of
Chapter Note 1(a)or2aremet(KOR)]
[CCexcept from Chapter 2(COL)
(PHI)]
[CTH provided theprovisions of
Chapter Note 1(b)aremet(AUS)]
[CTH (CH) (EC) (HK) (NOR) (SG)
(MAL) ]Submitted toCRO fordecision
Issues 49,50
16.02 Other prepared orpreserved
meat, meat offal orblood .Asspecified forsplitheadingG/RO/22/Add.1
Page188HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex16.02 (a) Uncooked [CC(JPN)]
[CCprovided theprovisions ofChapter
Note 1(a)aremet(CAN) (JPN) (MEX)
(MOR) (US)]
[CCprovided theprovisions of
Chapter Notes 1(a)or2aremet
(KOR)]
[CCexcept from Chapter 2(COL)
(PHI)]
[CTH provided theprovisions of
Chapter Note 1(b)aremet(AUS)]
[CTH (EGY) (HK) (NZ) (SG)(MAL)]
[CTH except from Chapter 2(EC) ]Submitted toCRO fordecision
Issues 49,50
ex16.02 (b) Cooked [CC(CAN) (COL) (JPN) (MEX)
(PHI) (US)]
[CCprovided theprovisions of
Chapter Note 2aremet(KOR)]
[CCexcept from Chapter 2(COL)
(PHI)]
[CTH provided theprovisions of
Chapter Note 1(b)aremet(AUS)]
[CTH (EC) (EGY) (HK) (NZ) (SG)
(MAL)]Submitted toCRO fordecision
Issues 49,50
1602.10 -Homogenised preparations Asspecified forsplitheading
1602.20 -Ofliverofanyanimal
-Ofpoultry ofheading No.01.05 :
1602.31 --Ofturkeys
1602.32 --Offowls ofthespecies Gallus
domesticus
1602.39 --Other
-Ofswine:G/RO/22/Add.1
Page189HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
1602.41 --Hams andcutsthereof
1602.42 --Shoulders andcutsthereof
1602.49 --Other, including mixtures
1602.50 -Ofbovine animals
1602.90 -Other, including preparations of
blood ofanyanimal
16.03 Extracts andjuices ofmeat, fish
orcrustaceans, molluscs orother
aquatic invertebrates.[CC(CAN) (COL) (KOR) (MEX)
(PHI) (US)(JPN) ]
[CCexcept from Chapter 2or3(COL)
(PHI) ]Submitted toCRO fordecision
Issues 49,50
[CTH provided theprovisions of
Chapter Note 1(b)aremet(AUS)]
[CTH (CH) (EC) (EGY) (HK) (NOR)
(NZ) (SG)(MAL) ]
16.04 Prepared orpreserved fish;caviar
andcaviar substitutes prepared
from fisheggs.Asspecified forsplitheadingG/RO/22/Add.1
Page190HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex16.04 (a) Fillets, raw,merely covered with
batter orbreadcrumbs, whether or
notprefried inoil,frozen[CC(JPN)]
[CCprovided theprovisions ofChapter
Note 1(a)aremet(CAN) (EGY) (MEX)
(PHI) (US)]
[CCprovided theprovisions of
Chapter Note 1(a)or2aremet(KOR)]
[CTH (CH) (COL) (EC) (HK) (NOR)
(NZ) (SG)(MAL) ]
[CTH provided theprovisions of
Chapter Note 1(b)aremet(AUS)]
[CTH except from Chapter 3(EC) ]
[CTH except from heading 03.04
(MOR) ]Submitted toCRO fordecision
Issues 49,50
ex16.04 (b) Other [CC(JPN) ]
[CCprovided theprovisions ofChapter
Note 1aremet.(CAN) (EGY) (MEX)
(PHI) (US)]
[CCprovided theprovisions of
Chapter Notes 1or2aremet(KOR)]
[CTH provided theprovisions of
Chapter Note 1(b)aremet(AUS)]
[CTH (CH) (COL) (EC) (HK) (NOR)
(NZ) (SG)(MAL) ]Submitted toCRO fordecision
Issues 49,50
-Fish, whole orinpieces, butnot
minced:Asspecified forsplitheadingG/RO/22/Add.1
Page191HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
1604.11 --Salmon
1604.12 --Herrings
1604.13 --Sardines, sardinella andbrisling
orsprats
1604.14 --Tunas, skipjack andbonito (Sarda
spp.)
1604.15 --Mackerel
1604.16 --Anchovies
1604.19 --Other
1604.20 -Other prepared orpreserved fish
1604.30 -Caviar andcaviar substitutes
16.05 Crustaceans, molluscs andother
aquatic invertebrates, prepared or
preserved.[CC(JPN) ]
[CCprovided theprovisions ofChapter
Note 1(a)aremet.(CAN) (EGY) (JPN)
(MEX) (PHI) (US)]
[CCprovided theprovisions of
Chapter Notes 1(a)and2aremet
(KOR)]Submitted toCRO fordecision
Issues 49,50
[CTH, provided theprovisions of
Chapter Note 1(b)aremet(AUS)]
[CTH (EC) (CH) (COL) (EGY) (HK)
(NOR) (NZ) (SG)(MAL) ]
1605.10 -Crab Asspecified forheading
1605.20 -Shrimps andprawns
1605.30 -Lobster
1605.40 -Other crustaceans
1605.90 -OtherG/RO/22/Add.1
Page192CHAPTER 17
Chapter notes :
1.[Origin criteria formixtures ofnatural andartificial honey ofheading 17.02 Basket 2]
2.[Inorder forproducts tobeclassified asfoodpreparations ofagricultural products inChapters 16to21,theymustmeetoneofthefollowing criteria.
a)Products tobeconsumed directly bytheultimate purchaser andnormally soldtotheultimate purchaser inplaces suchasdepartment stores,
supermarkets, conventional markets, etc.
b)Intermediate products which meetoneofthefollowing requirements andaretobeusedinthefoodindustry:
(i) Products made through processes which arecommonly usedformanufacturing theintermediate products forfoodindustry forthe
purpose ofenhancing thesuitability formechanical production andlowering production costs insubsequent processes.
(ii) Products whose ingredients arehomogenised sothatthesaidingredients arenottechnically separable oreconomically possible.
(iii) Products which aretransformed intothose withessential character asspecific prepared products through theaddition ofmaterial or
acomponent, regardless ofthequality oftheadded material orcomponent. (KOR) Basket 2]G/RO/22/Add.1
Page193HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 17 Sugars andsugar confectionery
17.01 Cane orbeetsugar and
chemically pure sucrose, insolid
form.Asspecified forsubheadings
-Rawsugar notcontaining added
flavouring orcolouring matter
1701.11 --Cane sugar [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grew (PHI) (BRA)
(GUA) (SEN) (CR) (DOM) (ARG) (FIJ)
(IND) (COL)]Submitted toCRO fordecision
Issue 51
[CC(MEX) (US)]
[CTH (CH) (HK) (KOR) (NZ) (EC)
(CAN) (MAL) (EGY) (JPN)]
1701.12 --Beetsugar [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grew (PHI) (BRA)
(SEN) (IND) (ARG)]Submitted toCRO fordecision
Issue 51
[CC(MEX) (US)]
[CTH (CH) (HK) (KOR) (NZ) (EC)
(CAN) (MAL) (EGY) (JPN)]
-Other:
1701.91 --Containing added flavouring or
colouring matter[Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grew (PHI) (BRA)
(SEN) (ARG)]Submitted toCRO fordecision
Issues 52,53
[CC(MEX) (US)]
[CTH (CH) (KOR) (NZ) ]
[CTSH (HK)]G/RO/22/Add.1
Page194HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CTSH except from subheading
1701.99 (AUS) (CAN) (EC) (EGY)
(JPN) (MAL) ]
1701.99 -- Other [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which theplant grew (PHI) (BRA)
(SEN) (ARG)]Submitted toCRO fordecision
Issue 53
[CC(MEX) (US)]
[CTH (CH) (KOR) (NZ) ]
[CTSH (AUS) (CAN) (EC) (EGY)
(HK) (JPN) (MAL) ]
17.02 Other sugars, including
chemically pure lactose, maltose,
glucose andfructose, insolid
form; sugar syrups not
containing added flavouring or
colouring matter; artificial
honey, whether ornotmixed
withnatural honey; caramel.Asspecified forthesplitheading
ex17.02(a) -Chemically purelactose, maltose,
glucose andfructose[Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry of
origin ofmaterials from which sugar
wasextracted (PHI) (BRA) (SEN)
(ARG)]Submitted toCRO fordecision
Issues 53,54
[CC(MEX) (US)(CAN)]
[CTH (CH) (KOR) (NZ) (MAL)]
[CTHS (AUS)(EC) (JPN) (EGY) (HK)]
ex17.02 (b) -Invert Sugar insolid form [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry of
origin ofmaterials from which sugar
wasextracted (PHI) (BRA) (SEN)
(ARG)]]Submitted toCRO fordecision
Issues 53,55G/RO/22/Add.1
Page195HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CC(MEX)]
[CTHS except from ex17.02(c),
1701.91, 1701.99 (CAN)]
[CTH (CH) (KOR) (NZ) (MAL) (JPN)]
[CTHS except from splitheading
ex17.02(c) (US)(HK)]
[CTHS, orchange byrefining (EC)]
ex17.02 (c) -Other invert sugar [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry of
origin ofmaterials from which sugar
wasextracted (PHI) (BRA) (SEN)
(ARG)]]Submitted toCRO fordecision
Issue 55
[CC(MEX)]
[CTHS except from ex1702.6, 1701.91,
1701.99 (CAN)]
[CTH (EC)(CH) (KOR) (NZ) (MAL)
(JPN)]
[CTHS except from splitheading
ex17.02(b) (US)(HK)]
ex17.02 (d) Other sugar insolid form [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry of
origin ofmaterials from which sugar
wasextracted (PHI) (BRA) (SEN)
(ARG)]]Submitted toCRO fordecision
Issues 51,53
[CC(MEX)]
[CTH (CH) (KOR) (NZ) (MAL) (JPN)]
[CTHS (US)(CAN) (HK)]
[CTHS, orchange byrefining (EC)]
ex17.02 (e) -Other, [Thecountry oforigin ofthegoods of
thissplitheading shallbethecountry of
origin ofmaterials from which sugar
wasextracted(PHI) (BRA) (SEN) (ARG]Submitted toCRO fordecision
Issues 51,56
[CC(MEX) (US)(CAN)]G/RO/22/Add.1
Page196HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
[CTH (EC) (CH) (KOR) (NZ) (MAL)
(HK) (JPN)]
-Lactose andlactose syrup : Asspecified forsplitheading
1702.11 --Containing byweight 99%or
more lactose, expressed as
anhydrous lactose, calculated on
thedrymatter
1702.19 --Other
1702.20 -Maple sugar andmaple syrup
1702.30 -Glucose andglucose syrup, not
containing fructose orcontaining in
thedrystatelessthan20%by
weight offructose
1702.40 -Glucose andglucose syrup,
containing inthedrystateatleast
20%butlessthan50_% by
weight offructose
1702.50 -Chemically purefructose
1702.60 -Other fructose andfructose
syrup, containing inthedrystate
more than50%byweight of
fructose
1702.90 -Other, including invert sugar
17.03 Molasses resulting from the
extraction orrefining ofsugar.[Thecountry oforigin ofthegoods of
thisheading shallbethecountry in
which theplant grew (PHI) (BRA)
(SEN) (ARG) (GUA) (DOM) ]Submitted toCRO fordecision
Issue 57
[CC(US)]
[CTH (AUS) (CAN) (CH) (EC) (EGY)
(HK) (JPN) (MEX) (KOR) (MAL) ]
17.04 Sugar confectionery (including
white chocolate), notcontaining
cocoa.CTH Basket 1G/RO/22/Add.1
Page197CHAPTER 18
Chapter Note
1.[Origin criteria formixtures classified inChapter 18Basket 2]
2.[Inorder forproducts tobeclassified asfoodpreparations ofagricultural products inChapters 16to21,theymust meetoneofthefollowing criteria.
(a)Products tobeconsumed directly bytheultimate purchaser andnormally soldtotheultimate purchaser inplaces suchasdepartment stores, supermarkets,
conventional markets, etc.
(b)Intermediate products which meetoneofthefollowing requirements andaretobeusedinthefoodindustry:
(i) Products made through processes which arecommonly usedformanufacturing theintermediate products forfoodindustry forthepurpose ofenhancing
thesuitability for
mechanical production andlowering production costs insubsequent processes.
(ii) Products whose ingredients arehomogenised sothatthesaidingredients arenottechnically separable oreconomically possible.
(iii)Products which aretransformed intothose withessential character asspecific prepared products through theaddition ofmaterial oracomponent, regardless
ofthequality oftheadded material orcomponent. (KOR)] Basket 2G/RO/22/Add.1
Page198HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 18 Cocoa andcocoa preparations
18.01 Cocoa beans, whole orbroken,
raworroasted.Theorigin ofthegoods shallbethe
country inwhich thecocoa beans of
thisheading areobtained intheir
natural orunprocessed stateBasket 1
18.02 Cocoa shells, husks, skins and
other cocoa waste.Theorigin ofthegoods shallbethe
country inwhich thecocoa shells and
other cocoa waste ofthisheading are
derived from manufacturing or
processing operations orfrom
consumptionBasket 1
18.03 Cocoa paste, whether ornot
defatted.[CTH (CAN) (CH) (EGY) (HK) (JPN)
(KOR) (MAL) (SG)(
[CTH, except from heading 18.01 or
18.02 (CZ) (EC) (PHI) (GUA) (BRA)
(COL) (MEX) (NZ) (US)(Submitted toCRO fordecision
Issue 58
1803.10 -Notdefatted Asspecified forheading
1803.20 -Wholly orpartly defatted
18.04 Cocoa butter, fatandoil. Asspecified forsplitheading
ex18.04
(a)Cocoa butter [CTH (CAN) (CH) (COL) (EGY) (HK)
(JPN) (KOR) (NZ) (SG)(US)(MAL)
(ARG)(
[CTH, except from heading 18.03 (EC)
(CZ) (PHI) (BRA) (MEX)(Submitted toCRO fordecision
Issue 59
ex18.04
(b)Cocoa fatandoil [CTH (CAN) (CH) (COL) (CZ) (EC)
(EGY) (HK) (JPN) (KOR) (NZ) (PHI)
(SG)(US)(MAL) (ARG)(
[CTH, except from heading 18.03 (PHI)
(BRA) (MEX)(Submitted toCRO fordecision
Issue 59G/RO/22/Add.1
Page19918.05 Cocoa powder, notcontaining
added sugar orother sweetening
matter.[CTH (CAN) (CH) (COL) (EGY) (HK)
(JPN) (KOR) (NZ) (SG)(AUS)]
[CTH, except from heading 18.03 (CZ)
(EC) (BRA) (PHI) (ARG)(
[CTH, except from subheading 1803.20
(MEX) (US)(Submitted toCRO fordecision
Issue 60
18.06 Chocolate andother food
preparations containing cocoa.Asspecified forsubheadings
1806.10 -Cocoa powder, containing added
sugar orother sweetening matter[CTH (JPN)(CHI)(
[CTH, except from theheadings of
Chapter 17andheading 18.05
(US)(BRA)(PHI)(
[CTH, except from heading 18.03 or
18.05 (CZ) (EC) (KOR)(
[CTH, except from heading 18.05
(CAN) (CH) (COL) (EGY) (HK) (MEX)
(NZ)(MAL)(AUS)(Submitted toCRO fordecision
Issue 61
1806.20 -Other preparations inblocks, slabs
orbarsweighing more than2kgor
inliquid, paste, powder, granular or
other bulkform incontainers or
immediate packings, ofacontent
exceeding 2kgAsspecified forsplitsubheading
ex
1806.20(a
)Other cocoa preparations inliquid,
paste, powder orgranular form, in
containers orimmediate packings ofa
content exceeding 2kg[CTH (CH) (COL) (EC) (MEX) (KOR)
(NZ)(
[CTSH (CAN) (EGY) (HK) (JPN)
(PHI)(MAL)(
[CTSH, except from Chapter 17orfrom
heading 18.05 orsubheading 1806.10
(US)(BRA)(Submitted toCRO fordecision
Issue 62G/RO/22/Add.1
Page200ex
1806.20(b
)Other [CTH (CH) (COL) (EC) (MEX) (KOR)
(NZ)(
[CTSH (CAN) (EGY) (HK) (JPN)
(PHI)(MAL)(
[CTSH, except from subheading 1806.10
(US)(BRA)(Submitted toCRO fordecision
Issue 63
-Other, inblocks, slabs orbars:
1806.31 --Filled [CTH (CH) (COL) (CZ) (EC) (KOR)
(MEX) (PHI) (US)(ARG) (BRA)(Submitted toCRO fordecision
Issue 64
[CTSH (CAN) (EGY) (HK) (JPN)
(NZ)(MAL) (AUS) (
1806.32 --Notfilled [(CTH (CH) (COL) (CZ) (EC) (KOR)
(NZ) (MEX) (PHI) (US)(ARG) (BRA)(
[CTSH (CAN)(EGY)(HK)(JPN)(MAL)(Submitted toCRO fordecision
Issue 64
1806.90 -Other [CTH (CH) (COL) (CZ) (EC) (KOR)
(MEX) (PHI) (US)(ARG) (BRA)(Submitted toCRO fordecision
Issue 64
[CTSH (CAN) (EGY) (HK) (JPN)
(NZ)(MAL)(G/RO/22/Add.1
Page201CHAPTER 19
Chapter Note
1.[Origin criteria formixtures classified inheadings 19.01, 19.04 Basket 2]
[Inorder forproducts tobeclassified asfoodpreparations ofagricultural products inChapters 16to21,theymust meetoneofthefollowing criteria.
(a)Products tobeconsumed directly bytheultimate purchaser andnormally soldtotheultimate purchaser inplaces suchasdepartment stores, supermarkets,
conventional markets, etc.
(b)Intermediate products which meetoneofthefollowing requirements andaretobeusedinthefoodindustry:
(i) Products made through processes which arecommonly usedformanufacturing theintermediate products forfoodindustry forthepurpose ofenhancing
thesuitability formechanical production andlowering production costs insubsequent processes.
(ii) Products whose ingredients arehomogenised sothatthesaidingredients arenottechnically separable oreconomically possible.
(iii)Products which aretransformed intothose withessential character asspecific prepared products through theaddition ofmaterial oracomponent, regardless
ofthequality oftheadded material orcomponent. (KOR)] Basket 2G/RO/22/Add.1
Page202HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 19Preparations ofcereals, flour,
starch ormilk; pastrycooks '
products
19.01 Malt extract; foodpreparations of
flour, meal, starch ormalt
extract, notcontaining cocoa or
containing lessthan40_% by
weight ofcocoa calculated ona
totally defatted basis, not
elsewhere specified orincluded;
foodpreparations ofgoods of
headings Nos.04.01 to04.04, not
containing cocoa orcontaining less
than5_%byweight ofcocoa
calculated onatotally defatted
basis, notelsewhere specified or
included.Asspecified forsubheadings
1901.10 -Preparations forinfant use,putup
forretail sale[CTH (CH) (CZ) (EC) (HK) (KOR)
(NZ) (PHI)(Submitted toCRO fordecision
Issue 65
[CTSH,except when thechange results
onlyfrom putting upforretail sale
(JPN) (EGY) (MEX) (SG)(US)(CAN)
(SEN) (NOR) (MAL)(
1901.20 -Mixes anddoughs forthe
preparation ofbakers 'wares of
heading No.19.05[CTH (CH) (CZ) (EC) (KOR) (NOR)
(NZ)]Submitted toCRO fordecision
Issue 66
[CTSH (CAN) (EGY) (HK) (JPN)
(MEX) (PHI) (SG)(US)(MAL)]
1901.90 -Other CTH Basket 1G/RO/22/Add.1
Page203HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
19.02 Pasta, whether ornotcooked or
stuffed (with meat orother
substances) orotherwise prepared,
suchasspaghetti, macaroni,
noodles, lasagne, gnocchi, ravioli,
cannelloni; couscous, whether or
notprepared.Asspecified forsubheadings
-Uncooked pasta, notstuffed or
otherwise prepared:
1902.11 --Containing eggs CTH Basket 1
1902.19 --Other CTH Basket 1
1902.20 - Stuffed pasta, whether or
notcooked orotherwise prepared[CTH (CAN) (CZ) (EC) (KOR) (NOR)
(NZ) (PHI)]Submitted toCRO fordecision
Issue 67
[CTSH (CH) (EGY) (HK) (JPN) (MEX)
(SG)(US)(MAL)]
1902.30 -Other pasta CTH Basket 1
1902.40 -Couscous CTH Basket 1
19.03 Tapioca andsubstitutes therefor
prepared from starch, intheform
offlakes, grains, pearls, siftings
orinsimilar formsCTH Basket 1
19.04 Prepared foods obtained bythe
swelling orroasting ofcereals or
cereal products (forexample, corn
flakes); cereals, other thanmaize
(corn), ingrain form orinthe
form offlakes orother worked
grains (except flour andmeal),
pre-cooked, orotherwise
prepared, notelsewhere specified
orincluded.CTH Basket 1
1904.10 -Prepared foods obtained bythe
swelling orroasting ofcereals or
cereal productsAsspecified forheadingG/RO/22/Add.1
Page204HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
1904.20 -Prepared foods obtained from
unroasted cereal flakes orfrom
mixtures ofunroasted cereal flakes
androasted cereal flakes orswelled
cereals
1904.90 -Other
19.05 Bread, pastry, cakes, biscuits and
other bakers 'wares, whether or
notcontaining cocoa; communion
wafers, empty cachets ofakind
suitable forpharmaceutical use,
sealing wafers; ricepaper and
similar products.Asspecified forsubheadings
1905.10 -Crispbread CTH Basket 1
1905.20 -Gingerbread andthelike CTH Basket 1
1905.30 -Sweet biscuits; waffles andwafers CTH Basket 1
1905.40 -Rusks, toasted bread andsimilar
toasted productsCTH Basket 1
1905.90 -Other Asspecified forsplitsubheading
ex
1905.90 (a)--Pizzas prepared from acooked
pizza base[CTH (CAN) (CH) (CZ) (EC) (EGY)
(HK) (JPN) (KOR) (MEX) (NZ) (PHI)
(SG)(US)(MAL)]
[CTSHS (NOR)]Submitted toCRO fordecision
Issue 68
ex
1905.90 (b)--Other CTH Basket 1G/RO/22/Add.1
Page205CHAPTER 20
Chapter Notes
[Inorder forproducts tobeclassified asfoodpreparations ofagricultural products inChapters 16to21,theymust meetoneofthefollowing criteria.
(a)Products tobeconsumed directly bytheultimate purchaser andnormally soldtotheultimate purchaser inplaces suchasdepartment stores, supermarkets,
conventional markets, etc.
(b)Intermediate products which meetoneofthefollowing requirements andaretobeusedinthefoodindustry:
(i) Products made through processes which arecommonly usedformanufacturing theintermediate products forfoodindustry forthepurpose ofenhancing
thesuitability formechanical production andlowering production costs insubsequent processes.
(ii) Products whose ingredients arehomogenised sothatthesaidingredients arenottechnically separable oreconomically possible.
(iii)Products which aretransformed intothose withessential character asspecific prepared products through theaddition ofmaterial oracomponent, regardless
ofthequality oftheadded material orcomponent. (KOR)] Basket 2
[Origin criteria formixtures classified inheadings 20.08 and20.09] Basket 2G/RO/22/Add.1
Page206HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 20 Preparations ofvegetables, fruit,
nutsorother parts ofplants
20.01 Vegetables, fruit, nutsandother
edible parts ofplants, prepared
orpreserved byvinegar oracetic
acid[CC(CH) (HK) (JPN) (MEX) (NZ)
(US)(MAL)]
[CC, except from Chapters 7and8
(KOR) (MOR) (PHI) (EGY)]
[CTH (EC) (CZ)]
[CTH, provided thatthechange isnot
theresult ofmere canning and
sterilising (AUS)]Submitted toCRO fordecision
Issue 69
2001.10 -Cucumbers andgherkins Asspecified forheading
2001.20 -Onions
2001.90 -Other
20.02 Tomatoes prepared orpreserved
otherwise thanbyvinegar or
acetic acidAsspecified forsubheadings
2002.10 -Tomatoes, whole orinpieces [CC(CAN) (HK) (JPN) (US)(MAL)
(CH) (NZ) (MEX) ]
[CC, provided thechange isnotthe
result ofmere freezing (PHI)]
[CC, except from Chapter 7(KOR)
(ARG) (EGY) (MOR)]
[CTH (EC) (CZ) (SG)]
[CTH, provided thatthechange isnot
theresult ofmere canning and
sterilising (AUS)]Submitted toCRO fordecision
Issue 70
2002.90 -Other Asspecified forsplitsubheadingG/RO/22/Add.1
Page207HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex2002.90
(a)Powdered tomato [CC(CAN) (HK) (JPN) (US)(MAL)]
[CC, provided thechange isnotthe
result ofmere freezing (PHI)]
[CC, except from Chapter 7(KOR)
(ARG) (EGY) (MOR)]
[CTH (EC) (CZ) (SG)]
[CTH, provided thatthechange isnot
theresult ofmere canning and
sterilising (AUS)]
[CTSHS (CH) (NZ) (MEX)]Submitted toCRO fordecision
Issues 70,71
ex2002.90(b) Tomato syrup sauce base [CC(CAN) (HK) (JPN) (US)(MAL)
(CH) (NZ) (MEX) ]
[CC, provided thechange isnotthe
result ofmere freezing (PHI)]
[CC, except from Chapter 7(KOR)
(ARG) (EGY) (MOR)]
[CTH (EC) (CZ)]
[CTH, provided thatthechange isnot
theresult ofmere canning and
sterilising (AUS)]
[CTSHS (SG)]Submitted toCRO fordecision
Issues 70,72
ex2002.90
(c)Other [CC(CAN) (HK) (JPN) (US)(MAL)
(CH) (NZ) (MEX) ]
[CC, provided thechange isnotthe
result ofmere freezing (PHI)]
[CC, except from Chapter 7(KOR)
(ARG) (EGY) (MOR)]
[CTH (EC) (CZ) (SG)]
[CTH, provided thatthechange isnot
theresult ofmere canning and
sterilising (AUS)]Submitted toCRO fordecision
Issue 70G/RO/22/Add.1
Page208HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
20.03 Mushrooms andtruffles,
prepared orpreserved otherwise
thanbyvinegar oracetic acid.[CC]
[CC, except from Chapter 7(KOR)
(MOR]
[CCorchange tomushroom powder of
subheading 2003.10 from mushroom
pulpofthesame subheading (CH)
(MEX) ]
[CTH (EC) (MAL)]Submitted toCRO fordecision
Issues 70,71
2003.10 -Mushrooms Asspecified forheading
2003.20 -Truffles
20.04 Other vegetables prepared or
preserved otherwise thanby
vinegar oracetic acid, frozen,
other thanproducts ofheading
No.20.06CC Basket 1
2004.10 -Potatoes Asspecified forheading
2004.90 -Other
20.05 Other vegetables prepared or
preserved otherwise thanby
vinegar oracetic acid, notfrozen,
other thanproducts ofheading
No.20.06 .CC Basket 1
2005.10 -Homogenised vegetables Asspecified forheading
2005.20 -Potatoes
2005.40 -Peas(Pisum sativum )
-Beans (Vigna spp., Phaseolus
spp.) :
2005.51 --Beans, shelled
2005.59 --Other
2005.60 -Asparagus
2005.70 -Olives
2005.80 -Sweet corn(Zeamays var.
saccharata)G/RO/22/Add.1
Page209HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
$2005.90 -Other vegetables andmixtures of
vegetables
20.06 Vegetables, fruit, nuts, fruit-peel
andother parts ofplants,
preserved bysugar (drained,
glacé orcrystallised).CC Basket 1
20.07 Jams, fruitjellies, marmalades,
fruitornutpurée andfruitor
nutpastes, being cooked
preparations, whether ornot
containing added sugar orother
sweetening matter.[CC(CAN) (CH) (EGY) (JPN) (KOR)
(MEX) (NZ) (US)(PHI)]
[CTH (SG)(MAL) (EC) (CZ) ]Submitted toCRO fordecision
Issue 73
2007.10 -Homogenised preparations Asspecified forheading
-Other :
2007.91 -Citrus fruit
2007.99 -Other
20.08 Fruit, nutsandother edible parts
ofplants, otherwise prepared or
preserved, whether ornot
containing added sugar orother
sweetening matter orspirit, not
elsewhere specified orincluded.Asspecified forsubheadings
-Nuts, ground-nuts andother
seeds, whether
ornotmixed together:Asspecified forsplitsubheading
2008.11 --Ground-nuts
ex
2008.11(a)Peanut butter [Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich theground-nuts are
harvested (SEN)]
[CC(CAN) (CH) (EGY) (JPN) (KOR)
(MEX) (NZ) (PHI) (US)]Submitted toCRO fordecision
Issue 74
[CTH (CZ) (EC) (MAL)]
[CTSHS (HK)]G/RO/22/Add.1
Page210HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex
2008.11(b)Roasted ground-nuts [CC(CAN) (CH) (EGY) (HK) (JPN)
(MEX) (NZ) (BRA)]Submitted toCRO fordecision
Issue 75
[CC, except from Chapter 8and12
(PHI) (KOR) (US)(SEN)]
[CTH following blanching, roasting or
packaging (EC)]
[CTH (CZ) (MAL)]
ex
2008.11(c)Blanched ground-nuts [Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich theground-nuts are
harvested (EC) (KOR) (CZ) (BRA)
(MEX) (PHI) (US)(SEN)]Submitted toCRO fordecision
Issue 75
[CC(CAN) (CH) (EGY) (HK) (JPN)
(NZ)]
ex
2008.11(d)Other Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich theground-nuts are
harvested.Basket 1
2008.19 --Other, including mixtures [CC(CAN) (CH) (EGY) (HK) (JPN)
(MEX) (NZ) (US)(COL) (MAL)]
[Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which thenutsandseeds areharvested
(EC) (SEN) (BRA) (PHI)]Submitted toCRO fordecision
Issues 75,76
2008.20 -Pineapples [CC(CAN) (HK) (JPN) (MEX) (NZ)
(US)]
[CCorCTSHS forpowdered fruits of
subheadings 2008.30 to2008.99 (CH)]
[CC, except from Chapter 8(CZ) (EC)
(EGY) (KOR) (PHI) (BRA) (MOR)]Submitted toCRO fordecision
Issues 70,71,76
[CTH (MAL) (SG)]
2008.30 -Citrus fruit Asspecified forsubheading 2008.20
2008.40 -Pears
2008.50 -ApricotsG/RO/22/Add.1
Page211HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
2008.60 -Cherries
2008.70 -Peaches
2008.80 -Strawberries
--Other, including mixtures other
thanthose ofsubheading N
2008.19 :
2008.91 --Palm hearts
2008.92 --Mixtures
2008.99 --Other
20.09 Fruit juices (including grape
must) andvegetable juices,
unfermented andnotcontaining
added spirit, whether ornot
containing added sugar orother
sweetening matter.Asspecified forsubheadings
-Orange juice:G/RO/22/Add.1
Page212HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
2009.11 --Frozen [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which thefruits areharvested (BRA)
(AUS) (SEN) (MOR) (ARG) (EGY)
(CI)]
[CC(JPN) (MEX) (PHI) (US)]
[CCorchange toreconstituted juices in
retail packets ofsubheadings 2009.11
through 2009.80, from concentrates of
subheadings 2009.11 through 2009.80,
provided thechange involves adding oil
andessence, blending andsterilizing
(CAN)]
[CTH (CZ) (EC) (KOR)]
[CTH orchange toreconstituted juices
ofthese subheadings from concentrates
ofthesame subheadings (HK) (NZ)
(SG)(MAL) (FIJ)]
[CTSH orCTSHS forthepowders of
subheadings 2009.19 to2009.30 or
2009.70 to2009.80 (CH)]Submitted toCRO fordecision
Issues 71,77,78
2009.19 --Other Asspecified forsubheading 2009.11
2009.20 -Grapefruit juice
2009.30 -Juice ofanyother single citrus
fruit
2009.40 -Pineapple juice
2009.50 -Tomato juice
2009.60 -Grape juice(including grape
must)
2009.70 -Apple juice
2009.80 -Juice ofanyother single fruitor
vegetableG/RO/22/Add.1
Page213HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
2009.90 -Mixtures ofjuices [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which thefruits areharvested (BRA)
(AUS) (SEN) (MOR) (ARG) (EGY)
(CI)]
[CC(JPN) (PHI) (US)]
[CCorCTSH, provided thatasingle
foreign juiceingredient, orjuice
ingredients from asingle foreign
country, constitute insingle strength
form nomore than60percentby
volume ofthegood (CAN)(MEX)]
[CTH (CZ) (EC) (KOR) (NZ)]
[CTSH (SG)]
[CTSH orchange toreconstituted juices
ofthissubheading from concentrates of
thesame subheading (HK) (MAL)]
[CTSH orCTSHS forpowders of
subheading 2003.90 (CH)]Submitted toCRO fordecision
Issues 71,77,78G/RO/22/Add.1
Page214CHAPTER 21
Chapter Notes :
1.[InthisChapter, anychange resulting onlyfrompacking forretail saleistobeconsidered asnotorigin conferring (JPN) (US)(HK) (MAL) Basket
2]
2.[Origin criteria formixtures classified inheading 21.03 Basket 2]
3.[Inorder forproducts tobeclassified asfoodpreparations ofagricultural products inChapters 16to21,theymustmeetoneofthefollowing criteria.
a)Products tobeconsumed directly bytheultimate purchaser andnormally soldtotheultimate purchaser inplaces suchasdepartment stores, supermarkets,
conventional markets, etc.
b)Intermediate products which meetoneofthefollowing requirements andaretobeusedinthefoodindustry:
(i) Products made through processes which arecommonly usedformanufacturing theintermediate products forfoodindustry forthepurpose ofenhancing
thesuitability formechanical production andlowering production costs insubsequent processes.
(ii) Products whose ingredients arehomogenised sothatthesaidingredients arenottechnically separable oreconomically possible.
(iii) Products which aretransformed intothose withessential character asspecific prepared products through theaddition ofmaterial oracomponent,
regardless ofthequality oftheadded material orcomponent. (KOR) Basket 2]
4.[With respect toheadings andsubheadings ofthisChapter, substantial transformation mayresult through deliberate blending without aconsequential
change inclassification. Goods obtained byblending toconform tospecific formulation withorwithout application ofheatorforce should originate inthe
lastcountry where blending takes place. (SG) Basket 2]G/RO/22/Add.1
Page215HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 21 Miscellaneous edible preparations
21.01 Extracts, essences and
concentrates, ofcoffee, teaor
maté andpreparations witha
basis ofthese products orwitha
basis ofcoffee, teaormaté;
roasted chicory andother roasted
coffee substitutes, andextracts,
essences andconcentrates thereof.Asindicated atsubheading level
-Extracts, essences and
concentrates, of
coffee, andpreparations witha
basis of
these extracts, essences or
concentrates or
withabasis ofcoffee :
2101.11 --Extracts, essences and
concentrates
ex
2101.11(a)Extracts, essences andconcentrates
exclusively ofrealcoffee[Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich theplant grew (COL)]Submitted toCRO fordecision
Issue 79
[CCprovided thatforinstant coffee of
thissubheading, thecoffee ofChapter 9
from other countries doesnotconstitute
more than30%byweight ofthe
product (MEX)]
[CTH except from heading 09.01
(BRA) (CHI) (CR) (GUA)
[CTH (CH) (CZ) (EC) (JPN) (KOR)
(NOR) (NZ)]
[CTSH (CAN) (EGY) (HK) (SG)(US)
(MAL) (PHI)]G/RO/22/Add.1
Page216HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex
2101.11(b)Other [CCprovided thatforinstant coffee of
thissubheading, thecoffee ofChapter 9
from other countries doesnotconstitute
more than30%byweight ofthe
product (MEX)]Submitted toCRO fordecision
Issue 80
[CTH except from heading 09.01
(BRA) (CHI) (CR) (GUA)
[CTH (CH) (CZ) (EC) (JPN) (KOR)
(NOR) (NZ)]
[CTSH (CAN) (EGY) (HK) (SG)(US)
(MAL) (PHI)]
2101.12 --Preparations withabasis of
extracts, essences orconcentrates or
withabasis ofcoffee[CTH (CH) (COL) (CZ)(EC) (GUA)
(JPN) (KOR) (NOR) (NZ) (MEX)]Submitted toCRO fordecision
Issue 81
[CTSH (CAN) (EGY) (HK) (PHI) (SG)
(US)¨(MAL)]
2101.20 --Extracts, essences and
concentrates, ofteaormaté, and
preparations withabasis ofthese
extracts, essences orconcentrates or
withabasis ofteaormatéAsindicated atsplitsubheading level
ex2101.20
(a)Preparations [CTH (CH) (CZ) (EC) (GUA) (JPN)
(KOR) (MEX) (NOR) (NZ)]Submitted toCRO fordecision
Issue 82
[CTH except from headings 09.02 and
09.03 (IND)]
[CTSH (CAN) (EGY) (HK) (US)
(MAL)]
[CTSHS (SG)]
ex2101.20
(b)Other [CTH
(CH)(CZ)(EC)(GUA)(JPN)(KOR)(ME
X)(NOR)(NZ)]Submitted toCRO fordecision
Issue 83
[CTH except from headings 09.02 and
09.03 (IND)]G/RO/22/Add.1
Page217HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
[CTSH (CAN) (EGY) (HK) (US)
(MAL) (SG)]
2101.30 -Roasted chicory andother roasted
coffee substitutes, andextracts,
essences andconcentrates thereofCTH/ CTSH Basket 111*
21.02 Yeast (active orinactive); other
single-cell micro-organisms, dead
(butnotincluding vaccines of
heading No.30.02); prepared
baking powders.Asspecified forsubheadings
2102.10 -Active yeasts CTH Basket 1
2102.20 -Inactive yeasts; other single-cell
micro-organisms, dead[CTH (EC) (CH) (JPN) (KOR) (NZ)
(MEX) (EGY) (SEN) (CZ) (COL)Submitted toCRO fordecision
Issue 84
[CTSH (US)(CAN) (HK) (SG)
(MAL)]
2102.30 -Prepared baking powders CTH/CTSH Basket 1
21.03 Sauces andpreparations therefor;
mixed condiments andmixed
seasonings; mustard flour and
meal andprepared mustard.Asspecified forsubheadings
2103.10 -Soya sauce [CTH (COL) (CZ) (EC) (EGY) (HK)
(JPN) (KOR) (MEX) (NZ) (MAL)]Submitted toCRO fordecision
Issue 85
[CTSH (CAN) (CH) (NOR) (SG)(US)]
2103.20 -Tomato ketchup andother tomato
sauces[CTH (COL) (CZ) (EC) (EGY) (HK)
(JPN) (KOR) (MEX) (NZ)]Submitted toCRO fordecision
Issue 85
[CTSH (CAN) (CH) (NOR) (SG)(US)
(MAL)]
2103.30 -Mustard flour andmealand
prepared mustardAsspecified forspiltsubheading
11*Terminology tobefinalizedG/RO/22/Add.1
Page218HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex2103.30
(a)Mustard flour andmeal CTH/CTSH Basket 1*
ex2103.30
(b)Prepared mustard [CTH (COL) (CZ) (EC) (KOR) (NZ)] Submitted toCRO fordecision
Issue 86
[CTSH (CAN) (CH) (MEX) (SG)
(MAL)]
[CTSHS (EGY) (HK) (JPN) (NOR)
(US)(MOR)]
2103.90 -Other [CTH (COL) (CZ) (EC) (HK) (NZ)] Submitted toCRO fordecision
Issue 85
[CTSH (CAN) (CH) (EGY) (JPN)
(KOR) (MEX) (NOR) (PHI) (SG)(US)
(MAL) (JPN)]
21.04 Soups andbroths and
preparations therefor;
homogenised composite food
preparations.Asspecified forsubheadings
2104.10 -Soups andbroths andpreparations
therefor[CTH (CH) (COL) (CZ) (EC) (KOR)
(NZ)]Submitted toCRO fordecision
Issue 87
[CTSH (CAN) (EGY) (HK) (JPN) (SG)
(US)(MEX) (MAL) (MOR)]
2104.20 -Homogenised composite food
preparations[CTH (CH) (COL) (CZ) (EC) (EGY)
(KOR) (NZ)]Submitted toCRO fordecision
Issue 88
[CTSH (CAN) (HK) (JPN) (SG)(US)
(MEX) (MAL) (MOR)]
21.05 Icecream andother edible ice,
whether ornotcontaining cocoa.CTH Basket 1
21.06 Food preparations notelsewhere
specified orincluded.Asspecified forsubheadings
2106.10 -Protein concentrates andtextured
protein substances[CTH (CH) (COL) (CZ) (EC) (EGY)
(KOR) (NZ)]Submitted toCRO fordecision
Issue 89G/RO/22/Add.1
Page219HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
[CTSH
(CAN)(HK)(JPN)(MEX)(SG)(US)(MA
L)]
2106.90 -Other Asindicated atsplitsubheading level
ex2106.90
(a)Sugar syrups, flavoured orcoloured [CTH except from heading 17.02 (EC)
(EGY) (CZ) (CH)]Submitted toCRO fordecision
Issue 90
[CTH (KOR) (MOR) (COL) (NZ)]
[CTSH (SG)(HK) (JPN) (MAL)]
[CTSH except from heading 17.02
(US)]
ex2106.90
(b)Products containing over50%by
weight ofmilksolids[CTSH except from Chapter 4and
from subheading 1901.90 (CAN)
(MEX)]Submitted toCRO fordecision
Issue 91
[CTSH except from Chapter 4and
from subheading 1901.90 orchange
from Chapter 4orfrom subheading
1901.90 provided supplementary
criteria aremet(US)]
[CTH (EC) (EGY) (CZ) (CH) (KOR)
(MOR) (COL) (NZ)]
[CTSH (SG)(HK) (JPN) (MAL)]
ex2106.90
(c)Concentrated juices fortified with
minerals orvitamins[CTSH except from heading 20.09
(CAN) (MEX) (US)(MOR)]Submitted toCRO fordecision
Issue 92
[CTH (EC) (EGY) (CZ) (CH) (KOR)
(COL) (NZ)]
[CTSH (SG)(HK) (JPN) (MAL)]
ex2106.90
(d)Other [CTH (EC) (EGY) (CZ) (CH) (KOR)
(MOR) (COL) (NZ)]Submitted toCRO fordecision
Issue 93
[CTSH except from Chapter 4orfrom
subheading 1901.90; orchange from
Chapter 4orfrom subheading 1901.90
provided supplementary criteria aremet
(US)]
[CTSH (SG)(HK) (JPN)(MAL)]G/RO/22/Add.1
Page220CHAPTER 22
Chapter Note
[Ademinimus of10%isessential inheading 22.08 toallow fortheuseofalcoholic baseproducts intheflavouring ofdistilled spirits (CAN)] Basket 2
HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 22 Beverages, spirits andvinegar
22.01 Waters, including natural or
artificial mineral waters and
aerated waters, notcontaining
added sugar orother sweetening
matter norflavoured; iceand
snow.Theorigin ofthegoods shallbethe
country inwhich thewater, iceand
snow classified inthisheading are
obtained intheirnatural stateBasket 1
2201.10 -Mineral waters andaerated waters Asspecified forheading
2201.90 -Other
22.02 Waters, including mineral waters
andaerated waters, containing
added sugar orother sweetening
matter orflavoured, andother
non-alcoholic beverages, not
including fruitorvegetable juices
ofheading No.20.09.Asspecified forsubheadings
2202.10 -Waters, including mineral waters
andaerated waters, containing added
sugar orother sweetening matter or
flavouredAsspecified forsplitsubheading
ex2202.10
(a)Flavoured water containing sugar or
other sweetening matter[Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich thewater isobtained
initsnatural state(BRA) (CAN) (CZ)
(EC) (EGY) (MEX) (SEN)]
[CTH (CH) (HK) (KOR) (NZ) (PHI)
(SG)(MAL) (JPN) (US)(NOR)]Submitted toCRO fordecision
Issue 94G/RO/22/Add.1
Page221HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex
2202.10(b)Other [Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich thewater isobtained
initsnatural state(BRA) (CAN) (CZ)
(EC) (EGY) (MEX) (SEN) (US)(JPN)]
[CTH (CH) (HK) (KOR) (NOR) (NZ)
(PHI) (SG)(MAL)]Submitted toCRO fordecision
Issue 94
2202.90 -Other Asspecified forsplitsubheading
ex
2202.90(a)Products containing over50%by
weight ofmilksolids[CC(MEX)]
[CTH (HK) (JPN) (KOR) (NZ) (SG)
(MAL) (EGY]
[CTH, except from Chapter 4or
heading 19.01 (CAN)]
[CTH, except from Chapters 4,20and
21(CH) (CZ) (EC)]
[CTH withsupplementary criteria for
thechange from Chapter 4,heading
19.01 or20.09 orsubheading 2106.90
(US)]Submitted toCRO fordecision
Issue 95
ex
2202.90(b)Juices, fortified withminerals or
vitamins[CC(MEX)]
[CTH (HK) (JPN) (KOR) (NZ) (SG)
(MAL) (EGY]
[CTH, except from Chapters 4,20and
21(CH) (CZ) (EC)]
[CTH withsupplementary criteria for
thechange from Chapter 4,heading
19.01 or20.09 orsubheading 2106.90
(US)]
[CTSH, except from heading 20.09
(CAN)]Submitted toCRO fordecision
Issue 96G/RO/22/Add.1
Page222HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex
2202.90(c)Other [CC(MEX)]
[CTH (HK) (JPN) (KOR) (NZ) (SG)
(MAL) (EGY]
[CTH, except from Chapters 4,20and
21(CH) (CZ) (EC)]
[CTH withsupplementary criteria for
thechange from Chapter 4,heading
19.01 or20.09 orsubheading 2106.90
(US)]
[CTSH (CAN)]Submitted toCRO fordecision
Issue 97
22.03 Beer made from malt. CTH Basket 1
22.04 Wine offresh grapes, including
fortified wines; grape must other
thanthatofheading No.20.09.Asspecified forsubheadingsG/RO/22/Add.1
Page223HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
2204.10 -Sparkling wine [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which thegrapes grew (CHI) (CZ)
(EC) (NZ) (KOR) (ARG)]
[CTH (CH) (EGY)]
[CTH, except from Chapter 8,orthe
origin ofthegoods isthecountry in
which atleast85%oftheblend is
originated, or,iflessthan85%ofthe
blend isoriginated inasingle country,
asaresidual rule,theorigin ofthe
goods isthecountry where thegoods
areblended. (AUS)]
[CTSH (HK) (MEX) (US)(MAL)]
[CTSH, except from wines of
subheadings 2204.21 or2204.29, or
theorigin ofthegoods isthecountry
ofblending provided thatnotmore than
25%byvolume oftheblend is
non-originating (CAN)]
[CTSH, except when thechange results
onlyfrom putting intobottles orother
containers forretail sale(JPN)]Submitted toCRO fordecision
Issues 98to100
-Other wine; grape must with
fermentation prevented orarrested by
theaddition ofalcohol :
2204.21 --Incontainers holding 2lorless Asspecified forsplitsubheadingG/RO/22/Add.1
Page224HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex
2204.21(a)Wine (other thansparkling wine) in
containers holding 2lorless[Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich thegrapes grew
(CHI) (CZ) (EC) (NZ) (ARG)]
[CTH (CH) (EGY) (KOR)]
[CTH, except from Chapter 8,
ortheorigin ofthegoods isthe
country inwhich atleast85%ofthe
blend isoriginated,
or,iflessthan85%oftheblend is
originated inasingle country, asa
residual rule,theorigin ofthegoods is
thecountry where thegoods are
blended. (AUS)]
[CTSH (HK) (MAL) (MEX)]
[CTSHS, except from wines of
subheading 2204.29 (US)]
[CTSH, except from wines of
subheadings 2204.21 or2204.29,
ortheorigin ofthegoods isthe
country ofblending provided thatnot
more than 25%byvolume ofthe
blend isnon-originating (CAN)]
[CTSH, except when thechange results
onlyfrom putting intobottles orother
containers forretail sale(JPN)]Submitted toCRO fordecision
Issues 98to100G/RO/22/Add.1
Page225HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex
2204.21(b)Grape must withfermentation
prevented orarrested bytheaddition
ofalcohol incontainers holding 2l
orless[Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich thegrapes grew
(CHI) (CZ) (EC) (NZ) (ARG)]
[CTH (CH) (EGY) (KOR) (US)]
[CTH, except from Chapter 8,
ortheorigin ofthegoods isthe
country inwhich atleast85%ofthe
blend isoriginated,
or,iflessthan85%oftheblend is
originated inasingle country, asa
residual rule,theorigin ofthegoods is
thecountry where thegoods are
blended. (AUS)]
[CTSH (HK) (MAL) (MEX)]
[CTSH, except from wines of
subheadings 2204.21 or2204.29,
ortheorigin ofthegoods isthe
country ofblending provided thatnot
more than 25%byvolume ofthe
blend isnon-originating (CAN)]
[CTSH, except when thechange results
onlyfrom putting intobottles orother
containers forretail sale(JPN)]Submitted toCRO fordecision
Issue 101
2204.29 --Other Asspecified inthesplitsubheadingG/RO/22/Add.1
Page226HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex
2204.29(a)Wine (other thansparkling wine) in
containers holding more than2l[Thecountry oforigin ofthegoods
goods ofthissplitsubheading shallbe
thecountry inwhich thegrapes grew
(CHI) (CZ) (EC) (NZ)]
[CTH (CH) (EGY) (KOR) (ARG)]
[CTH, except from Chapter 8,
ortheorigin ofthegoods isthe
country inwhich atleast85%ofthe
blend isoriginated,
or,iflessthan85%oftheblend is
originated inasingle country, asa
residual rule,theorigin ofthegoods is
thecountry where thegoods are
blended. (AUS)]
[CTSH (CAN) (HK) (MAL) (MEX)]
[CTSH. except when thechange results
onlyfrom putting intobottles orother
containers forretail sale(JPN)]
[CTSH from wines ofsubheading
2204.21 (US)]Submitted toCRO fordecision
Issues 98to100G/RO/22/Add.1
Page227HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex
2204.29(b)Grape must withfermentation
arrested orprevented bytheaddition
ofalcohol incontainers holding more
than2l[Thecountry oforigin ofthegoods of
thissplitsubheading shallbethe
country inwhich thegrapes grew
(CHI) (CZ) (EC) (NZ)]
[CTH (CH) (EGY) (KOR) (ARG)
(US)]
[CTH, except from Chapter 8,
ortheorigin ofthegoods isthe
country inwhich atleast85%ofthe
blend isoriginated,
or,iflessthan85%oftheblend is
originated inasingle country, asa
residual rule,theorigin ofthegoods is
thecountry where thegoods are
blended. (AUS)]
[CTSH (CAN) (HK) (MAL) (MEX)]
[CTSH. except when thechange results
onlyfrom putting intobottles orother
containers forretail sale(JPN)]Submitted toCRO fordecision
Issue 101
2204.30 -Other grape must [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which thegrapes grew (CHI) (CZ)
(EC) (NZ)]
[CTH (CAN) (CH) (EGY) (HK) (JPN)
(KOR) (MEX) (US)(MAL) (ARG)]
[CTH, except from Chapter 8or
subheading 2009.60 (AUS)]Submitted toCRO fordecision
Issue 101
22.05 Vermouth andother wine offresh
grapes flavoured withplants or
aromatic substances.CTH Basket 1
2205.10 -Incontainers holding 2lorless Asspecified forheading
2205.90 -OtherG/RO/22/Add.1
Page228HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
22.06 Other fermented beverages (for
example, cider, perry, mead);
mixtures offermented beverages
andmixtures offermented
beverages andnon-alcoholic
beverages, notelsewhere specified
orincluded.CTH Basket 1
22.07 Undenatured ethyl alcohol ofan
alcoholic strength byvolume of80
%volorhigher; ethyl alcohol and
other spirits, denatured, ofany
strength.Asspecified forsubheadings
2207.10 -Undenatured ethyl alcohol ofan
alcoholic strength byvolume of80%
volorhigher[Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which thesugar caneorbeet, grapes or
other materials from which alcohol is
produced areobtained intheirnatural
orunprocessed state, or
elimination ofatleast80%of
impurities, or
modification ofthealcoholic strength
byconcentration, distillation orany
other process (CR)]
[CTH (CAN) (NZ) (MAL) (FIJ)
(GUA)]
[CTH,except from heading 22.08
(CH) (CZ) (EC) (MEX) (US)(HK)
(EGY) (NOR)]
[CTH orchange within subheading by
purification (KOR) (JPN)]Submitted toCRO fordecision
Issues 102,103,104G/RO/22/Add.1
Page229HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
2207.20 -Ethyl alcohol andother spirits,
denatured, ofanystrength[Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which thesugar caneorbeet, grapes or
other materials from which alcohol is
produced areobtained intheirnatural
orunprocessed state, or
elimination ofatleast80%of
impurities, or
modification ofthealcoholic strength
byconcentration, distillation orany
other process (CR)]
[CTH (CAN) (NZ) (MAL) (FIJ)
(GUA)]
[CTH,except from heading 22.08
(CH) (CZ) (EC) (MEX) (US)(HK)
(EGY) (NOR) (JPN)]
[CTH orchange within subheading by
purification (KOR)]Submitted toCRO fordecision
Issues 102,105
22.08 Undenatured ethyl alcohol ofan
alcoholic strength byvolume ofless
than80%vol;spirits, liqueurs and
other spirituous beverages.Asspecified forsubheadings
2208.20 -Spirits obtained bydistilling grape
wineorgrape marc[CTH (CZ) (EC) (EGY) (KOR) (MAL)
(NOR) (FIJ)]
[CTH, except from heading 22.07
(CAN) (CH) (MEX) (NZ)]
[CTSH, except from heading 22.07
(HK)]
[CTHS, except from subheading
2106.90 andheading 22.07 (US)]
[CTSH orachange within the
subheading resulting from blending and
putting inbottles orother containers
forretail sale(JPN)]Submitted toCRO fordecision
Issues 102,104,106,107G/RO/22/Add.1
Page230HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
2208.30 -Whiskies [CTH (CZ) (EC) (EGY) (KOR) (NOR)
(MAL)]
[CTH, except from heading 22.07
(CAN) (CH) (MEX) (NZ)]
[CTSH, except from heading 22.07
(HK)]
[CTSH, except from subheading
2106.90 andheaidng 22.07 (US)]
[CTSH, orachange within the
subheading resulting from blending and
putting inbottles orother containers
forretail sale(JPN)]Submitted toCRO fordecision
Issues 102,104,106,107
2208.40 -Rum andtafia [CTH (CZ) (EC) (EGY) (KOR) (NOR)
(NZ) (MAL)]
[CTH, except from heading 22.07
(CAN) (CH) (MEX) (NZ) (BRA)]
[CTSH. except from heading 22.07
(HK)]
[CTSH, except from subheading
2106.90 andheading 22.07 (US)]
[CTSH orachange within the
subheading resulting from blending and
putting inbottles orother containers
forretail sale(JPN)]Submitted toCRO fordecision
Issue s102,104,106,107G/RO/22/Add.1
Page231HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
2208.50 -GinandGeneva [CTH (CZ) (EC) (EGY) (KOR) (NOR)
(MAL)
[CTH, except from heading 22.07
(CAN) (CH) (MEX) (NZ)]
[CTSH, except from heading 22.07
(HK)]
[CTSH, except from subheading
2106.90 andheading 22.07 (US)]
[CTSH orachange within the
subheading resulting from blending and
putting inbottles orother containers
forretail sale(JPN)]Submitted toCRO fordecision
Issues 102,104,106,107
2208.60 -Vodka [CTH (CZ) (EC) (EGY) (KOR) (NOR)
(MAL)]
[CTH, except from heading 22.07
(CAN) (CH) (MEX) (NZ)]
[CTSH, except from heading 22.07
(HK) (US)]
[CTSH orachange within the
subheading resulting from blending and
putting inbottles orother containers
forretail sale(JPN)]Submitted toCRO fordecision
Issues 102,104,106,107
2208.70 -Liqueurs andcordials [CTH (CZ) (EC) (KOR) (NOR) (MAL)
(EGY)]
[CTH, except from heading 22.07
(CAN) (CH) (MEX) (NZ)]
[CTSH, except from heading 22.07
(HK)]
[CTSH, except from subheading
2106.90 andheading 22.07 (US)]
[CTSH orachange within the
subheading resulting from blending and
putting inbottles orother containers
forretail sale(JPN)]Submitted toCRO fordecision
Issues 102,104,106,107G/RO/22/Add.1
Page232HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
2208.90 -Other Asspecified forsplitsubheading
ex
2208.90(a)Undenatured ethyl alcohol ofan
alcoholic strength byvolume ofless
than80%vol.[CTH (EGY) (KOR) (MAL)]
[CTH, except from heading 22.07 (EC)
(CZ) (NOR) (CAN) (CH) (MEX)
(US)]
[CTSH (JPN)]
[CTSH, except from heading 22.07
(HK) (NZ)]Submitted toCRO fordecision
Issues 102,104,106,
ex
2208.90(b)Kirschwasser andratafia [CTH (EGY) (KOR) (MAL) (CZ) (EC)
(NOR)]
[CTH, except from heading 22.07
(CAN) (CH) (MEX)]
[CTSH (JPN)]
[CTSH, except from heading 22.07
(HK) (NZ)]
[CTSH, except from subheading
2106.90 (US)]Submitted toCRO fordecision
Issues 102,104,106,107
ex
2208.90(c)Other [CTH (EGY) (KOR) (MAL) (CZ) (EC)
(NOR)]
[CTH, except from heading 22.07
(CAN) (CH) (MEX) (US)]
[CTSH (JPN)]
[CTSH, except from heading 22.07
(HK)(NZ)]Submitted toCRO fordecision
Issues 102,104,106,
22.09 Vinegar andsubstitutes forvinegar
obtained from acetic acid.[CTH (CAN) (CH) (HK) (JPN) (KOR)
(MEX) (NZ) (PHI) (SEN) (US)
(MAL)]
[CTH, except from subheading 2915.21
(EGY)]
[CTH, except from heading 11.07,
22.03, 22.04, 22.06, 22.07, 22.08 or
29.15 (EC)]Submitted toCRO fordecision
Issue 108G/RO/22/Add.1
Page233CHAPTER 23
Chapter Note(s)
HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 23 Residues andwaste from thefood
industries; prepared animal
fodder
23.01 Flours, meals andpellets, ofmeat
ormeat offal, offishorof
crustaceans, molluscs orother
aquatic invertebrates, unfit for
human consumption; greavesCTH Basket 1
2301.10 -Flours, meals andpellets, ofmeat
ormeatoffal; greavesAsspecified forheading
2301.20 -Flours, meals andpellets, offish
orofcrustaceans, molluses orother
aquatic invertebrates
23.02 Bran, sharps andother residues,
whether ornotintheform of
pellets, derived from thesifting,
milling orother working of
cereals orofleguminous plantsCTH Basket 1
2302.10 -Ofmaize (corn) Asspecified forheading
2302.20 -Ofrice
2302.30 -Ofwheat
2302.40 -Ofother cereals
2302.50 -Ofleguminous plantsG/RO/22/Add.1
Page234HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
23.03 Residues ofmanufacture and
similar residues, beet-pulp,
bagasse andother waste ofsugar
manufacture, brewing or
distilling dregs andwaste,
whether ornotintheform of
pelletsCTH Basket 1
2303.10 -Residues ofstarch manufacture
andsimilar residuesAsspecified forheading
2303.20 -Beet-pulp, bagasse andother
waste ofsugar manufacture
2303.30 -Brewing ordistilling dregs and
waste
23.04 Oil-cakes andother solid
residues, whether ornotground
orintheform ofpellets, resulting
from theextraction ofsoyabean
oilCTH Basket 1
23.05 Oil-cake andother solid residues,
whether ornotground orinthe
form ofpellets, resulting from the
extraction ofground-nut oilCTH Basket 1
23.06 Oil-cake andother solid residues,
whetehr ornotground oronthe
form ofpellets, resulting from the
extraction ofvegetable fatsor
oils,other thanthose ofheading
N23.04 or23.05CTH Basket 1
2306.10 -Ofcotton seeds Asspecified forheading
2306.20 -Oflinseed
2306.30 -Ofsunflower seeds
2306.40 -Ofrapeorcolza seeds
2306.50 -Ofcoconut orcopra
2306.60 -Ofpalm nutsofkernelsG/RO/22/Add.1
Page235HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2306.70 -Ofmaize (corn) germ
2306.90 -Other
23.07 Wine lees;argol CTH Basket 1
23.08 Vegetable materials andvegetable
waste, vegetable residues and
by-products, whether ornotin
theform ofpellets, ofakindused
inanimal feeding, notelsewhere
specified orincluded.Asindicated forsplitheading
ex23.08 (a) Vegetable materials andvegetable
waste, vegetable residues )[CTH]
[Theorigin ofthegoods shallbethe
country inwhich thewaste andscrap
classified inthissplitheading are
derived from themanufacture or
processing operations orfrom
consumption (EC) (CZ)]Submitted toCRO fordecision
Issue 109
ex23.08 (b) Other CTH Basket 1
2308.10 -Acorns andhorse-chestnuts Asspecified forheading
2308.90 -Other
23.09 Preparations ofakindusedin
animal feeding.Asspecified forsubheadings
2309.10 -Dogorcatfood, putupforretail
saleCTH Basket 1
2309.90 -Other Asspecified forsplitsubheading
ex
2309.90(a)Products containing over50%by
weight ofmilksolids[CTH (CH) (CZ) (EC) (HK) (JPN)
(KOR) (NZ) (EGY)]
[CTSH, except from Chapter 4or
heading 19.01 (CAN) (US)(MEX)]Submitted toCRO fordecision
Issue 110
ex
2309.90(b)Other CTH Basket 1G/RO/22/Add.1
Page236CHAPTER 24
Chapter Note
[Origin criteria formixtures orblends oftobacco classified in24.01, 24.03.] Basket 2
HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 24Tobacco andmanufactured
tobacco substitutes
24.01 Unmanufactured tobacco; tobacco
refuse.Asspecified forsubheadings
2401.10 -Tobacco, notstemmed/stripped Theorigin ofthegoods shallbethe
country inwhich thetobacco and
tobacco substitutes ofthissubheading
areobtained intheirnatural or
unprocessed stateBasket 1
2401.20 -Tobacco, partly orwholly
stemmed/strippedTheorigin ofthegoods shallbethe
country inwhich thetobacco and
tobacco substitutes ofthissubheading
areobtained intheirnatural or
unprocessed stateBasket 1
2401.30 Tobacco refuse [Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which thetobacco refuse ofthis
subheading isderived andcollected
from manufacturing orprocessing
operations (MAL) (MEX) (JPN) (EC)
(EGY) (SEN) (CAN) (NOR) (CH)]Submitted toCRO fordecision
Issue 111
[Thecountry oforigin ofthegoods of
thissubheading shallbethecountry in
which thetobacco isobtained inits
natural orunprocessed state(IND) (PHI)
(US)]G/RO/22/Add.1
Page237HSCode
NumberDescription ofgoods Origin criteria Notes Comments
A B C D E
24.02 Cigars, cheroots, cigarillos and
cigarettes, oftobacco orof
tobacco substitutes.CTH Basket 1
2402.10 -Cigars, cheroots andcigarillos,
containing tobaccoAsspecified forheading
2402.20 -Cigarettes containing tobacco
2402.90 -Other
24.03 Other manufactured tobacco and
manufactured tobacco substitutes;
"homogenised" or"reconstituted"
tobacco; tobacco extracts and
essences.CTH Basket 1
2403.10 -Smoking tobacco, whether ornot
containing tobacco substitutes inany
proportionAsspecified forheading
-Other
2403.91 --“Homogenised ”or
“reconstituted ”tobacco
2403.99 --OtherG/RO/22/Add.1
Page238
CHAPTER 84(part)
TheCommittee onRules ofOrigin isinvited todecide whether theproducts resulting from
processes described below haveundergone theirlastsubstantial transformation.
Issue forDecision
Assembly ofcomplete orfinished machines ofChapter 84fromseparate “parts”tariffcategories
Differing Views Presented intheRelevant Technical Committee Discussions
OPTION A:Yes. Itisasubstantial transformation.
233.0.1 Thepartsofamachine ofChapter 84aresubstantially transformed when theyareassembled
intothecomplete orfinished machine. Amachine assembled frompartsisanentirely newanddifferent
good ascompared withitsparts andhasitscountry oforigin inthecountry inwhich itisassembled
from theparts. Change intariff classification istheorigin criterion which expresses thissubstantial
transformation, andallchanges from “parts”tariff categories tomachines areconsidered as
origin-conferring.
233.0.2 Forthepurposes ofChapter 84(andofSection XVIoftheHarmonized System generally),
parts ofthemachines arewellidentified andsystematically classified. Theparts inquestion consist
of:parts suitable forusesolely orprincipally withaparticular kindofmachine, orwithanumber
ofmachines ofthesameheading asspecified inNote2(b)toHSSection XVI; orother partsclassified
according toNote2(c)toHSSection XVI. These parts areclassified withthemachines, usually in
specific “parts”subheadings, orin“parts”headings which correspond toaseries ofheadings covering
aclassofmachines, oriftheparts arenotusedforaparticular kindofmachine inheadings 84.85
or85.48.
233.0.3 Change intariff classification isthebestpracticable approach because itisatechnical
criterion based onclear distinctions between parts andcomplete orfinished machines andexpresses
withspecificity thechanges which takeplace byreason ofassembly. Theresults oftheorigin
determination willbethesameirrespective ofthecountry inwhich anassembly iscarried out,because
theyarenotaffected bytheeconomic factors, suchaslabour costswhich areirrelevant tothetechnical
factors. Thechange intariff classification criterion iseasily administrable andtrade-facilitating: the
onlyinquiry needed iswhether non-originating partshavemoved intoamachines category. Theuser
hasnoneedofadditional datatowhich hemaynothaveready access.
OPTION B:No,unless theincrease invalue represents atleast45%oftheex-works price ofthe
resulting machines
233.0.4 Therearemanypossibleassembliesinvolved,fromverysimpleorso-calledscrew-driver
operations through highly sophisticated assemblies, which mayinclude theuseofsubassemblies and
ofpartswhich maypossess thecharacter ofthecomplete orfinished goods. Itcannot beconcluded,
asageneral rule,thatachange oftariffclassification frompartsclassified inseparate “parts”headings
andsubheadings ofChapter 84tothecorresponding complete orfinished articles always reflects a
substantial transformation. Anassembly isconsidered tobeasubstantial transformation inthiscontext
onlywhen theincrease invalue acquired asaresult ofworking andprocessing and,ifapplicable, the
incorporation ofparts, originating inthecountry ofmanufacture, represents atleast45percent ofthe
ex-works price ofthegood.G/RO/22/Add.1
Page239
233.0.5 Thevalue-added criterion issimple anduser-friendly. Thiscriterion isfreefromthe
complexity oftheHSstructure, particularly theconsideration offunctional units (Note 4toSection
XVI) orofincomplete orunfinished articles (General Interpretative Rule2(a)). Toadminister this
criterion merely theinformation ofthevalue ofnon-originating goods usedmayberequired, instead
ofidentifying theoriginating status ofgoods usedandtheirtariff classification.
233.0.6 Forthepurposes ofcalculating thepercentage ofthevalue added requested:
(a) Theterm“exworks price”shallmean theprice paidfortheproduct obtained tothe
manufacturer inwhose undertaking thelastworking orprocessing iscarried out.Theex-works price
shallinclude thevalue ofallmaterials usedinmanufacture andallcosts(material costsaswellasother
costs) effectively incurred bythemanufacturer. Internal taxes which are,ormaybe,repaid when
suchproduct isexported orcommercial price reductions shallnotbetaken intoaccount.
(b) Theterms “value acquired asaresult ofworking andprocessing ”and“incorporation
ofparts originating inthecountry ofmanufacture ”shallmean theincrease invalue resulting from
theassembly itself, together withanypreparatory, finishing andchecking operations, andfrom the
incorporation ofanypartsoriginating inthecountry where theoperations werecarried out,including
profit andgeneral costs borne inthatcountry asaresult ofthese operations.G/RO/22/Add.1
Page240CHAPTER 84
HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter
84Nuclear reactors, boilers,
machinery andmechanical
appliances; parts thereof
Case 1: Parts areclassified inthesame heading asarticles
84.01 Nuclear reactors; fuelelements
(cartridges), non-irradiated, for
nuclear reactors; machinery and
apparatus forisotopic separation.
8401.10 - Nuclear reactors CTSH
[CTH; or
Manufacture where theincrease invalue
acquired asaresult ofworking and
processing, andifapplicable, the
incorporation ofparts originating inthe
country ofmanufacture represents atleast
45%oftheex-works price oftheproduct.
Hereinafter referred toas“CTH; or45%
value-added rule”(EC)]Basket 2
8401.40 - Parts ofnuclear reactors
Case 2: Parts areclassified ina“parts”
heading
84.07 Spark-ignition reciprocating or
rotary internal combustion piston
engines.CTH
[CTH, except from heading 84.09; or
45%value-added rule(EC)]Basket 2
8407.10 - Aircraft engines Asindicated onheading level
- Marine propulsion engines :
8407.21 -- Outboard motors
8407.29 -- OtherG/RO/22/Add.1
Page24184.01 Nuclear reactors; fuelelements
(cartridges), non-irradiated, for
nuclear reactors; machinery and
apparatus forisotopic separation.
8401.10 - Nuclear reactors CTSH
[CTH; or
Manufacture where theincrease invalue
acquired asaresult ofworking and
processing, andifapplicable, the
incorporation ofparts originating inthe
country ofmanufacture represents atleast
45%oftheex-works price oftheproduct.
Hereinafter referred toas“CTH; or45%
value-added rule”(EC)]Basket 2
- Reciprocating piston engines
ofakindusedforthepropulsion of
vehicles ofChapter 87:
8407.31 -- Ofacylinder capacity not
exceeding 50cc
8407.32 -- Ofacylinder capacity
exceeding 50ccbutnotexceeding
250cc
8407.33 -- Ofacylinder capacity
exceeding 250ccbutnotexceeding
1,000 cc
8407.34 -- Ofacylinder capacity
exceeding 1,000 cc
8407.90 - Other engines
84.09 Parts suitable forusesolely
or_principally withtheengines of
heading No.84.07 or84.08.
8409.10 - Foraircraft engines
- Other :
8409.91 -- Suitable forusesolely or
principally withspark-ignition
internal combustion piston engines
8409.99 -- OtherG/RO/22/Add.1
Page242
TERMINOLOGY GUIDE
I. Rules presented atheading level:
(a) Iftheruleisforthewhole heading:
CTH - change tothisheading from anyother heading
(b) Iftheruleisforasplitheading:
CTHS - changetothissplitheadingfromanyothersplitofthisheadingorfromanyotherheading
CTH - change tothissplitheading from anyother heading
(N.B. change from anyother splitofthisheading isexcluded.)
II. Rules presented atsubheading level:
(a) Iftheruleisforthewhole subheading:
CTSH - change tothissubheading from anyother subheading orfrom anyother heading
CTH - change tothissubheading from anyother heading
(N.B. change from anyother subheading ofthisheading isexcluded.)
(b) Iftheruleisforasplitsubheading:
CTSHS - change tothissplitsubheading fromanyother splitofthissubheading orfrom
anyother subheading orheading
CTSH - change tothissplitsubheading fromanyother subheading orheading (N.B. change
from anyother splitofthissubheading isexcluded)
CTH - change tothissplitsubheading from anyother heading
(N.B. change from anyother splitofthissubheading orfrom anyother subheading ofthisheading
isexcluded.)
__________