ORGANISATION MONDIALE  
DU COMMERCE   
WT/COMTD/N/17 
10 octobre 2003 
 
 (03-5355) 
Comité du commerce et du développement Original:   anglais 
  
 
SYSTÈME GÉNÉRALISÉ DE PRÉFÉRENCES 
 
Notification de l'Islande
1 
 
 
 La Mission permanente de l'Islande a fait parv enir au Secrétariat la communication ci-après, 
datée du 4 août 2003.   En réponse à l'invitation que le précédent  Di recteur général de l'OMC a faite aux Membres 
de l'OMC de prendre des initiatives en matière d' accès aux marchés en faveur des pays les moins 
avancés (PMA) et comme suite à une lettre du Représentant permanent de l'Islande datée du 2 mai 
2001, la Mission permanente de l'Islande communique  les renseignements ci-après concernant l'accès 
au marché en franchise de droits et sans continge nt pour les importations en provenance des PMA. 
  Le 29 janvier 2002, le Ministère islandais  des finances a publié le Règlement n
o 119/2002 (ci-
joint) portant application d'une loi, adoptée par le  Parlement islandais le 15 mai 2001, qui accorde un 
accès unilatéral en franchise de droits et sans cont ingent aux importations de la quasi-totalité des 
produits originaires des PMA.   Ce changement, apporté à la suite d'une déclara tion que l'Islande a faite au Conseil général en 
mai 2000, tient compte des principes du Système géné ralisé de préférences (SGP).  Le gouvernement 
islandais a pris cette initiative afin d'appuyer les efforts faits au niv eau international pour améliorer les 
possibilités d'accès aux marchés pour les PMA.  Le s obstacles élevés auxquels se heurtent certaines 
importations en provenance des PM A constituent l'une des principales entraves au développement 
économique et à la réduction de la  pauvreté dans les pays les plus  pauvres du monde.  Le traitement 
vise tous les produits qui revêtent de l'impor tance pour les PMA sur les marchés islandais. 
 
_______________ 
 
 
 
                                                      
1 À partir de la page 27, en anglais seulement. WT/COMTD/N/17 
Page 2  
 
 RÈGLEMENT  
sur un système généralisé de préférences  - P références tarifaires co ncernant l'importation  
de produits originaires des pays en développement les plus pauvres du monde  
 
Préférences tarifaires en faveur des pays les plus pauvres du monde 
 
Article premier 
 
 Les droits applicables aux produits originair es des pays en développement les plus pauvres du 
monde (pays bénéficiaires du SGP) seront élimin és parallèlement à la suspension des droits 
applicables aux produits originaires de l'Espace économique européen. 
  Des préférences tarifaires sont accordées aux pays dont la liste figure à l'Annexe V de la Loi douanière n
o 55/1987, telle que modifiée.  Ces pays sont les suivants:  Afghanistan, Angola, 
Bangladesh, Bénin, Birmanie, Burkina Faso, Burundi, Bhoutan, Cambodge, Îles du Cap-Vert, 
République centrafricaine, Tchad, Congo, Comores, D jibouti, Érythrée, Guinée équatoriale, Éthiopie, 
Gambie, Guinée, Guinée-Bissau, Haïti, Kiribati, La os, Lesotho, Libéria, Madagascar, Malawi, 
Maldives, Mali, Maurice, Mozambique, Népal,  Niger, Rwanda, Îles Salomon, Samoa, 
Sao Tomé-et-Principe, Sierra Le one, Somalie, Soudan, Tanzanie, Togo, Tuvalu, Ouganda, Vanuatu, 
Yémen et Zambie.  
Produits visés 
 
Article 2 
 
 Les préférences tarifaires accordées en vertu du présent règlement s'a ppliquent aux produits 
ci-après du Tarif douanier (voir l'Annexe I de la Loi douanière no 55/1987, telle que modifiée), sous 
réserve que d'autres conditions énoncées dans  le Règlement aient été satisfaites: 
 1. Produits relevant des chapitres 25 à 97 du Tari f douanier, à l'exception des produits indiqués à 
l'Annexe 1 du présent règlement.  
2. Produits agricoles transformés, sous réser ve qu'ils relèvent des positions indiquées à 
l'Annexe 2 du présent règlement.  3. Poissons et autres produits de la mer, sous  réserve qu'ils relèvent des positions indiquées à 
l'Annexe 3 du présent règlement. 
 
Règles d' origine 
 
Article 3 
 
 Les préférences tarifaires accordées en vertu du présent règlement sont soumises à la 
condition que les produits soient originaires d'un pays bénéficiaire du SGP, au sens des règles 
d'origine énoncées à l'Annexe 4 du présent règlement.  D'autres conditions spécifiées dans les règles 
d'origine concernant, par exemple, le transport des pr oduits et la preuve de l'origine devront également 
être satisfaites pour qu'un produit originaire d' un pays bénéficiaire du SGP se voit accorder des 
préférences tarifaires au point d'importation en Islande.  
   WT/COMTD/N/17 
 Page 3 
 
 
 Entrée en vigueur, etc. 
 
Article 4 
 
 Le présent règlement, adopté au titre de l'article 6 2) (voir l'article 6 1) 1) de la Loi douanière 
no 55/1987, telle que modifiée), entrera en vigueur immédiatement. 
 
Ministère des finances, le 29 janvier 2002 WT/COMTD/N/17 
Page 4  
 
  
ANNEXE 1 
 
Produits industriels 
 
 Les produits ci-après, relevant des chapitres 25 à 97 du Tarif douanier, ne sont pas visés par le 
présent règlement en vertu de l'article 2 1): 
 
Code du SH Désignation  des produits 
3502 Albumines, albuminates et autres dérivés des albumines: 
 -- Ovalbumine: 
ex 11 - - Séchée, autre qu'impropre ou rendue impropre à l'alimentation humaine  
ex 19 - - Autre ovalbumine, autre qu'impropre ou rendue impropre à l'alimentation humaine 
ex 20 - Lactalbumine, y compris les concentr és de deux ou plusieurs protéines de lactosérum, autre qu'impropre ou rendue 
impropre à la consommation humaine 
3823 Acides gras monocarboxyliques industriels; huiles acides de raffinage; alcools gras industriels: 
 - Acides gras monocarboxyliques indust riels; huiles acides de raffinage: 
ex 11 - - Acide stéarique pour l'alimentation des animaux 
ex 12 - - Acide oléique pour l' alimentation des animaux 
ex 13 - - Tall acides gras pour l'alimentation des animaux 
19- - Autres: 
ex 19 - - - Acides gras distillés pour l'alimentation des animau x; distillat d'acides gras pour  l'alimentation des animaux 
ex 70 - Alcools gras industriels pour  l'alimentation des animaux 
 
  WT/COMTD/N/17 
 Page 5 
 
 
 ANNEXE 2 
 
Produits agricoles 
 
 Les produits agricoles transformés relevant des positions indiquées dans le tableau 1 seront 
visés par le Règlement en vertu de l'article 2 2). 
  Aucun droit n'est perçu sur les produits susmen tionnés sauf indication contraire dans l'Annexe 
du Tableau 1.  WT/COMTD/N/17 
Page 6  
 
 TABLEAU 1 
 
Code du SH  Désignation des produits
0403 Babeurre, lait et crème caillés, yoghourt, képhir et autres la its et crèmes fermentés ou acidifiés, même concentrés ou 
additionnés de sucre ou d'autres édulcorants ou aromatisés ou additionnés de fruits ou de cacao: 
10 - Yoghourts: 
ex 10 - - Aromatisés ou additionnés de fruits ou de cacao 
90 - Autres: 
ex 90 - - Aromatisés ou additionnés de fruits ou de cacao 
0501 Cheveux bruts, même lavés ou dégraissés; déchets de cheveux 
0502 Soies de porc ou de sanglier; poils de blaireau et autres  poils pour la brosserie; déchets de ces soies ou poils 
0503 Crins et déchets de crins, même en nappes avec ou sans support 
0505 Peaux et autres parties d'oiseaux revêtues de leurs plum es ou de leur duvet, plumes et parties de plumes (même 
rognées), duvet, bruts ou simplement nettoyés, désinfectés ou traités en vue de leur cons ervation; poudres et déchets 
de plumes ou de parties de plumes 
0507 Ivoire, écaille de tortue, fanons (y compris les barbes) de baleine ou d'autres mammifères marins, cornes, bois, 
sabots, ongles, griffes et becs, bruts ou simplement prépar és, mais non découpés en forme; poudres et déchets de ces 
matières 
0508 Corail et matières similaires, bruts ou simplement préparés, mais non autrement travaillés;  coquilles et carapaces de 
mollusques, de crustacés ou d'échinodermes et os de seic hes, bruts ou simplement préparés, mais non découpés en 
forme;  leurs poudres et leurs déchets   
0509 Éponges naturelles d'origine animale 
0510 Ambre gris, castoréum, civette et musc; cantharides; bile , même séchée; glandes et autres substances d'origine 
animale utilisées pour la préparation de produits pharmaceu tiques, fraîches, réfrigérée s, congelées ou autrement 
conservées de façon provisoire 
0710 Légumes, non cuits ou cuits à l'eau ou à la vapeur, congelés:  
40 - Maïs doux (Zea mays var. Saccharata) 
0711 Légumes conservés provisoirement (au moyen de gaz sulf ureux ou dans de l'eau salée, soufrée ou additionnée 
d'autres substances servant à assurer provisoirement leur conservation, par ex emple), mais impropres à l'alimentation 
en l'état: 
90 - Autres légumes; mélanges de légumes 
ex 90 - - Maïs doux (Zea mays var. Saccharata) 
1302 Sucs et extraits végétaux; matières p ectiques, pectinates et pectates; agar-a gar et autres mucilages et épaississants 
dérivés des végétaux, même modifiés: 
 - Sucs et extraits végétaux:  
14 - - De pyrèthre ou de racines de plantes à roténone 
19 - - Autres: 
ex 19 - - - Extraits végétaux mélangés entre eux, pour la fabrication de boissons  ou de préparations alimentaires 
ex 19 - - - Autres, à usages médicinaux, que des extraits végéta ux mélangés entre eux, pour la fabrication de boissons e t 
d'aliments, ou que l'oléorésine de vanille 
20 - Matières pectiques, pectinates et pectates: 
ex 20 - - D'une teneur en sucres d'addition égale ou supérieure à 5  pour cent en poids 
1401 Matières végétales des espèces principalement utilisées en vannerie ou en sparterie (bambous, rotins, roseaux, joncs, 
osiers, raphia, pailles de céréales nettoyées, blanch ies ou teintes, écorces de tilleul, par exemple) 
1402 Matières végétales des espèces principalement utilisées pour le rembourrage (kapok, crin végétal, crin marin, par 
exemple), même en nappes avec ou sans support en autres matières 
1403 Matières végétales des espèces principalement utilisées pour la fabrication des bala is ou des brosses (sorgho, 
piassava, chiendent, istle, par exemple) , même en torsades ou en faisceaux 
1404 Produits végétaux non dénommés ni compris ailleurs: 
10 - Matières premières végétales des espèces principa lement utilisées pour la teinture ou le tannage 
90 - Autres 
1517 Margarine; mélanges ou préparations alimentaires de graisses ou d'huiles an imales ou végétales ou de fractions de
différentes graisses ou huiles du présent chapitre, autres que les graisses et huiles alimentaires et leurs fractions du n°
1516:  
10 - Margarine, à l'exclusion de la margarine liquide: 
ex 10 - - D'une teneur en poids de matière s grasses provenant du lait excédant 10  pour cent mais n'excédant pas 15  pour 
cent 
90 - Autres 
ex 90 - - D'une teneur en poids de matière s grasses provenant du lait excédant 10  pour cent mais n'excédant pas 15  pour 
cent 
ex 90 - - Mélanges alimentaires destinés à être utilisés comme préparations de démoulage  WT/COMTD/N/17 
 Page 7 
 
 
 Code du SH  Désignation des produits
1520 Glycérol brut; eaux et lessives glycérineuses: 
ex 00 - Pour l'alimentation des animaux1 
1522 Dégras; résidus provenant du traitement des co rps gras ou des cires animales ou végétales: 
ex 00 - Dégras pour l'alimentation des animaux1 
1702 Autres sucres, y compris le lactose, le maltose, le glucose et  le fructose (lévulose) chimi quement purs, à l'état solide; 
sirops de sucres sans addition d'aromatisants ou de colo rants; succédanés du miel, même mélangés de miel naturel; 
sucres et mélasses caramélisés: 
50 - Fructose chimiquement pur 
90 - Autres, y compris le sucre inverti (ou interverti): 
ex 90 - - Maltose chimiquement pur 
1704 Sucreries sans cacao (y compris le chocolat blanc) 
1806 Chocolat et autres préparations alimentaires contenant du cacao 
1901 Extraits de malt; préparations alimentaires de farines, semoules, amidons, fécules ou extraits de malt, ne contenant 
pas de cacao ou contenant moins de 40  pour cent en poids  de cacao calculés sur une base entièrement dégraissée, 
non dénommées ni comprises ailleurs; préparations alimentaires de produits des nos 0401 à 0404, ne contenant pas de 
cacao ou contenant moins de 5  pour cent en poids de cacao calculés sur une base entièrement dégraissée, non 
dénommées ni comprises ailleurs  
1902 Pâtes alimentaires, même cuites ou farcie s (de viande ou d'autres substances) ou bien autrement préparées, telles que 
spaghetti, macaroni, nouilles, lasa gnes, gnocchi, ravioli, cannell oni; couscous, même préparé: 
 - Pâtes alimentaires non cuites ni farcies ni autrement préparées: 
11 - - Contenant des oeufs 
19 - - Autres 
20 - Pâtes alimentaires farcies (même cuites ou autrement préparées): 
ex 20 - - A l'exception des produits contenant plus de 20  pour cen t en poids de saucisse, de viande, d'abats, de sang ou 
d'une combinaison de ces produits 
30 - Autres pâtes alimentaires 
40 - Couscous 
1903 Tapioca et ses succédanés préparés à par tir de fécules, sous forme de flocons , grumeaux, grains perlés, criblures ou 
formes similaires 
1904 Produits à base de céréales obtenus par soufflage ou grillage  («corn flakes», par exemple); céréales (autres que le 
maïs) en grains ou sous forme de flocons ou d'autres grains travaillés (à l'exception de la farine et de la semoule), 
précuites ou autrement préparées, non dénommées ni comprises ailleurs  
1905 Produits de la boulangerie, de la pâtisserie ou de la bisc uiterie, même additionnés de cacao; hosties, cachets vides des 
types utilisés pour médicaments, pains à cacheter, pâtes s échées de farine, d'amidon ou de fécule en feuilles et 
produits similaires 
2001 Légumes, fruits et autres parties comestibles de plantes,  préparés ou conservés au vinaigre ou à l'acide acétique:  
90 - Autres: 
ex 90 - - Maïs doux (Zea mays var. Sacchara ta); coeurs de palmier; ignames, patates douces et parties comestibles 
similaires de plantes d'une teneur  en poids d'amidon ou de fécule égale ou supérieure à 5  pour cent 
2004 Autres légumes préparés ou conservés autrement qu'au vi naigre ou à l'acide acétique, congelés, autres que les 
produits du n° 2006: 
10 - Pommes de terre: 
ex 10 - - Farines, semoules ou flocons 
90 - Autres légumes et mélanges de légumes: 
ex 90 - - Maïs doux (Zea mays var. saccharata) 
2005 Autres légumes préparés ou conservés autrement qu'au vi naigre ou à l'acide acétique, non congelés, autres que les 
produits du n° 2006:  
20 - Pommes de terre: 
ex 20 - - Farines, semoules ou flocons 
80 - Maïs doux (Zea mays var. Saccharata) 
2006 Légumes, fruits, écorces de fruits et autres parties de plantes, confits au sucre (égouttés, glacés ou cristallisés): 
ex 2006  - Maïs doux (Zea mays var. Saccharata) 
2007 Confitures, gelées, marmelades, purées et pâtes de fruits , obtenues par cuisson, avec ou sans addition de sucre ou 
d'autres édulcorants 
2008 Fruits et autres parties co mestibles de plantes, autrement préparés ou conservés, avec ou sans addition de sucre ou 
d'autres édulcorants ou d'alcool, non dénommés ni compris ailleurs: 
 - Fruits à coques, arachides et autres  graines, même mélangés entre eux: 
11 - - Arachides: 
ex 11 - - - Beurre d'arachide WT/COMTD/N/17 
Page 8  
 
 Code du SH  Désignation des produits
ex 11 - - - Arachides grillées 
 - Autres, y compris les mélanges à l'exception de ceux du n° 2008.19: 
ex 91 - - Coeurs de palmiers pour  l'alimentation des animaux1 
99 - - Autres: 
ex 99 - - - Maïs, à l'exclusion du maïs doux (Zea mays var. saccharata) 
2101 Extraits, essences et concentrés de café, de thé ou de maté  et préparations à base de ces produits ou à base de café, 
thé ou maté; chicorée torréfiée et autres  succédanés torréfiés du café et leurs extraits, essences et concentrés:  
 - Extraits, essences et concentrés de ca fé et préparations à base de ces extraits, essences ou concentrés ou à base de 
café: 
12 - - Préparations à base d'extraits, esse nces ou concentrés ou à base de café: 
ex 12 - - - D'une teneur en poids de matière s grasses provenant du lait égale ou supéri eure à 1,5  pour cent de protéines du 
lait égale ou supérieure à 2,5  pour cent de sucre égale ou supérieure à 5  pour cent ou d'amidon ou de fécule 
égale ou supérieure à 5 pour cent 
20 - Extraits, essences et concentrés de thé ou de maté et prép arations à base de ces extraits, essences ou concentrés ou à 
base de thé ou de maté 
ex 20 - - D'une teneur en poids de matières grasses provenant du lait égale ou supérieu re à 1,5  pour cent de protéines du 
lait égale ou supérieure à 2,5  pour cent de sucre égale ou supérieure à 5  pour cent ou d'amidon ou de fécule 
égale ou supérieure à 5 pour cent 
30 - Chicorée torréfiée et autres succéd anés torréfiés du café et leurs ex traits, essences et concentrés: 
ex 30 - - Autres succédanés torré fiés du café, à l'exception de la chicorée torréfiée,  extraits, essences et concentrés d'autres 
succédanés torréfiés du café, à l'ex ception de la chicorée torréfiée 
2102 Levures (vivantes ou mortes); autres micro-organismes m onocellulaires morts (à l'exclusion des vaccins du n° 3002); 
poudres à lever préparées  
2103 Préparations pour sauces et sauces préparées; condiments et assaisonnements, composés; farine de moutarde et 
moutarde préparée: 
20 - Tomato ketchup 
30 - Farine de moutarde et moutarde préparée: 
ex 30 - - Moutarde préparée d'une teneur en sucres d'a ddition égale ou supérieure à 5  pour cent en poids 
90 - Autres: 
ex 90 - - A l'exception du chut ney de mangue liquide 
2104 Préparations pour soupes, potages ou bouillons; soupes, potages ou bouillons pr éparés; préparations alimentaires 
composites homogénéisées  
2106 Préparations alimentaires non dénommées ni comprises ailleurs3: 
ex 2106  - A l'exception des sirops de sucre, aromatisés ou additionné s de colorants, ou des préparations à base de matières 
grasses et d'eau d'une teneur en poids  de beurre ou d'autres matières gr asses provenant du lait excédant 15  pour 
cent 
2202 Eaux, y compris les eaux minérales et les eaux gazéifiée s, additionnées de sucre ou d'autres édulcorants ou 
aromatisées, et autres boissons non alcooliques, à l' exclusion des jus de fruits ou de légumes du n° 2009 
2203 Bières de malt 
2205 Vermouths et autres vins de raisins frais préparés  à l'aide de plantes ou de substances aromatiques 
2207 Alcool éthylique non dénaturé d'un titr e alcoométrique volumique de 80 pour cen t vol ou plus; alcool éthylique et 
eaux-de-vie dénaturés de tous titres:  
20 - Alcool éthylique et eaux-de-vie dénaturés de tous titres 
2208 Alcool éthylique non dénaturé d'un ti tre alcoométrique volumique de moin s de 80  pour cent vol; eaux-de-vie, 
liqueurs et autres boissons spiritueuses:  
40 - Rhum et tafia 
50 - Gin et genièvre 
60 - Vodka 
70 - Liqueurs: 
ex 70 - - D'une teneur en sucres d'addition supérieure à 5  pour cent en poids: 
90 - Autres: 
ex 90 - - Aquavit ("brennivín") 
2209 Vinaigres comestibles et succédanés de vinaigre comestibles obtenus à partir d'acide acétique 
2402 Cigares (y compris ceux à bouts coupés), cigarillos et  cigarettes, en tabac ou  en succédanés de tabac 
2403 Autres tabacs et succédanés de  tabac, fabriqués; tabacs 'homogénéisés' ou 'reconstitués'; extraits et sauces de tabac 
2905 Alcools acycliques et leurs dérivés hal ogénés, sulfonés, nitrés ou nitrosés: 
 - Autres polyalcools: 
43 - - Mannitol  WT/COMTD/N/17 
 Page 9 
 
 
 Code du SH  Désignation des produits
44 - - D-glucitol (sorbitol) 
3302 Mélanges de substances odoriférantes et mélanges (y compris les solutions alcooliques) à base d'une ou de plusieurs 
de ces substances, des types utilisés comme matières de base pour l'industrie; autres  préparations à base de 
substances odoriférantes, des types utilis és pour la fabrication de boissons:  
10 - Des types utilisés pour les industries alimentaires ou des boissons 
3501 Caséines, caséinates et autres dérivés des caséines; colles de caséine 
3505 Dextrine et autres amidons et fécules modifiés (les ami dons et fécules pré-gélatinisés ou estérifiés, par exemple); 
colles à base d'amidons ou de fécules, de dext rine ou d'autres amidons ou fécules modifiés  
3809 Agents d'apprêt ou de finissage, accélérateurs de teinture ou de fixation de matières colorantes et autres produits et 
préparations (parements préparés et pr éparations pour le mordançage, par exempl e), des types utilisés dans l'industrie 
textile, l'industrie du papier, l'industr ie du cuir ou les industries similair es, non dénommés ni compris ailleurs: 
10 - A base de matières amylacées 
3824 Liants préparés pour moules ou noyaux de fonderie; produ its chimiques et préparations  des industries chimiques ou 
des industries connexes (y compris celles consistant en mélanges de produits naturels), non dénommés ni compris 
ailleurs; produits résiduaires des industries chimiques ou des industries connexes, non dénommés ni compris ailleurs: 
60 - Sorbitol autre que celui du n° 2905.44 
 
 WT/COMTD/N/17 
Page 10  
 
 ANNEXE DU TABLEAU I 
 
 Les droits de douane applicables aux produits ag ricoles transformés spécifiés dans le Tableau 
1 seront nuls sauf pour les produits ci-après pour les quels les droits de douane applicables (ISK/kg) 
sont ceux qui sont spécifiés: 
 
N° du Tarif 
douanier de 
l'Islande Désignation des produits Droit 
(ISK/kg) 
0403 Babeurre, lait et crème caillés, yoghourt, képhir et autres laits et crèmes fermentés ou acidifiés, 
même concentrés ou additionnés de sucre ou d'au tres édulcorants ou aromatisés ou additionnés de 
fruits ou de cacao:   
0403.1011 - Yoghourt additionné de cacao 53 
0403.1012 - Yoghourt additionné de fruits, même à coques 53 
0403.1013 - Yoghourt aromatisé, n.d.a.    53 
0403.1021 - Boissons au yoghourt, additionnées de cacao 51 
0403.1022 - Boissons au yoghourt, additionnées de fruits, même à coques 51 
ex 0403.1029  - Boissons au yoghourt, aromatisées, n.d.a. 51 
0403.9011 - Autres, additionnés de cacao 45 
0403.9012 - Autres, additionnés de fruits, même à coques 45 
0403.9013 - Autres, aromatisés, n.d.a. 45 
0403.9021 - Autres boissons, additionnées de cacao 45 
0403.9022 - Autres boissons, additionnées de fruits, même à coques 45 
ex 0403.9029  - Autres boissons, aromatisées, n.d.a. 45 
1517 Margarine; mélanges ou préparations alimentaires  de graisses ou d'huiles animales ou végétales ou 
de fractions de différentes graisses ou huiles du pr ésent Chapitre, autres que les graisses et huiles 
alimentaires et leurs fractions du n° 1516:   
1517.1001 - Margarine, à l'exclusion de la margarine liqui de, d'une teneur en poids de matières grasses 
provenant du lait excédant 10  pour cent mais n'excédant pas 15  pour cent 88 
1517.9002 - Autres, d'une teneur en poids de matières gr asses provenant du lait excédant 10  pour cent mais 
n'excédant pas 15  pour cent 88 
1806 Chocolat et autres préparations alimentaires contenant du cacao:   
 - Autres préparations présentées soit en blocs ou en barres d'un poids excédant 2 kg, soit à l'état 
liquide ou pâteux ou en poudres, granulés ou formes  similaires, en récipients ou en emballages 
immédiats, d'un contenu excédant 2 kg:   
1806.2003 - -  Poudre de cacao, à l'exclusion des produits du no 1901, contenant en poids un minimum de 30 
 pour cent de lait frais en poudre et/ou de lait éc rémé en poudre, avec ou sans addition de sucre 
ou d'autres édulcorants, mais non mélangée avec d'autres substances 109 
1806.2004 - -  Poudre de cacao, à l'exclusion des produits du no 1901, contenant en poids moins de 30  pour 
cent de lait frais en poudre et/ou de lait écrém é en poudre, avec ou sans addition de sucre ou 
d'autres édulcorants, mais non mélangée avec d'autres substances 39 
1806.2005 - - Autres préparations, à l'exclusion des produits du no 1901, contenant en poids un minimum de 
30  pour cent de lait frais en poudre et/ou de lait écrémé en poudre 109 
1806.2006 - -  Autres préparations, à l'exclusion des produits du no 1901, contenant en poids moins de 30 
 pour cent de lait frais en poudre et/ou de lait écrémé en poudre 39 
 - Autres, présentés en tablettes, barres ou bâtons:   
1806.3101 -- Chocolat fourré, en barres et bâtons 51 
1806.3109 -- Autre chocolat fourré, en  barres et bâtons 51 
1806.3202 - - Chocolat non fourré contenant de la pâte de cacao, du sucre, du beurre de cacao et du lait en 
poudre, en barres ou bâtons 47 
1806.3203 -- Imitation de chocolat non fou rré, en barres ou bâtons 39 
1806.3209 -- Autre chocolat non fourré, en barres et bâtons 21 
 - Autres:  
 - - Substances pour la fabrication de boissons:  
1806.9011 - - - Préparations pour boissons à base de produits des nos 0401 à 0404, contenant au moins 5 
 pour cent en poids de poudre de cacao calculés su r une base entièrement dégraissée, n.d.a., 
de sucre ou d'autres édulcorants, en plus d'au tres ingrédients mineurs et d'aromatisants  22 
 - - Autres que des substances pour  la fabrication de boissons:  
1806.9022 - - - Aliments spécialement destinés a ux nourrissons ou pour usages diététiques 18 
1806.9023 - - - Œufs de Pâques 48 
1806.9024 - - - Sauces à base de glaces de consommation 39 
1806.9025 - - - Enrobés ou recouverts, tels que les raisins,  fruits à coque, céréales soufflées, réglisse, 
caramels et gelées 53 
1806.9026 - - - Chocolats fourrés (konfekt) 48  WT/COMTD/N/17 
 Page 11 
 
 
 N° du Tarif 
douanier de 
l'Islande Désignation des produits Droit 
(ISK/kg) 
1806.9028 - - - Poudre de cacao, à l'exclusion des produits du no 1901, contenant en poids un minimum de 30 
 pour cent de lait frais en poudre et/ou de la it écrémé en poudre, avec ou sans addition de 
sucre ou d'autres édulcorants, mais non mélangée avec d'autres substances 118 
1806.9029 - - - Poudre de cacao, à l'exclusion des produits du no 1901, contenant en poids moins de 30  pour 
cent de lait frais en poudre et/ou de lait écrém é en poudre, avec ou sans addition de sucre ou 
d'autres édulcorants, mais non mélangée avec d'autres substances 43 
1806.9039 --- Autres 47 
1901 Extraits de malt; préparations alimentaires de farines, semoules, amidons, fécules ou extraits de 
malt, ne contenant pas de cacao ou contenant moins de 40  pour cent en poids de cacao calculés sur 
une base entièrement dégraissée, non dénommées ni comprises ailleurs; préparations alimentaires 
de produits des nos 0401 à 0404, ne contenant pas de cacao ou contenant moins de 5  pour cent en 
poids de cacao calculés sur une base entièrement dégraissée, non dénommées ni comprises ailleurs:   
 - Mélanges et pâtes pour la préparation des produits  de la boulangerie, de la pâtisserie ou de la 
biscuiterie du no 1905, contenant en tout au moins 3  pour cent de lait frais en poudre, de lait 
écrémé en poudre, d'oeufs, de matières grasses pr ovenant du lait (comme le beurre), de fromage 
ou de viande:  
1901.2012 - - Pour la préparation de pain d'épices du no 1905.2000 25 
1901.2013 - -  Pour la préparation de bisc uits additionnés d'édulcorants des nos 1905.3011 et 1905.3029, y 
compris les biscuits    17 
1901.2014 - - Pour la préparation de gâteaux secs au gingembre du n° 1905.3021 29 
1901.2015 - - Pour la préparation de gaufre s et gaufrettes du n° 1905.3030 10 
1901.2016 - -  Pour la préparation de biscottes, pa in grillé et produits similaires grillés du no 1905.4000 15 
1901.2017 - -  Pour la préparation de pains du n° 1905.9011 fourré s de beurre et d'autres produits de la laiterie 39 
1901.2018 - - Pour la préparation de pains du n° 1905.9019 5 
1901.2019 - - Pour la préparation de bi scuits secs du n° 1905.9020 5 
1901.2022 - - Pour la préparation de produits de la pâtisserie du n° 1905.9040 33 
1901.2023 - -  Mélanges et pâtes, contenant de la viande, pour la préparation de tartes, y compris de pizzas, 
du no 1905.9051 97 
1901.2024 - - Mélanges et pâtes, contenant des ingrédients au tres que de la viande, pour la préparation de 
pizzas et produits similaires du n° 1905.9059 53 
1901.2029 - - Pour la préparation de produits du n° 1905.9090 43 
1902 Pâtes alimentaires, même cuites ou farcies (de vi ande ou d'autres substances) ou bien autrement 
préparées, telles que spaghetti, macaroni, nouilles, lasagnes, gnocchi, ravioli, cannelloni; couscous, 
même préparé:   
1902.1100 - Pâtes alimentaires non cuites ni farcies ni autrement préparées:  8 
 - Pâtes alimentaires farcies (même cuites ou autrement préparées):   
1902.2022 - -  Contenant entre 3  pour cent et 20  pour cent inclus de saucisse , viande, abats ou sang ou 
mélanges de ces produits, en poids 41 
1902.2031 - - Farcies de fromage, contenant plus de 3  pour cent en poids de fromage 35 
1902.2041 - - Farcies de viande et de fromage, contenan t en tout de 3 pour cent à 20 pour cent inclus de 
viande et de fromage, en poids 142 
1902.2042 - - Farcies de viande et de fromage, contenan t en tout de 3 pour cent à 20 pour cent inclus de 
viande et de fromage, en poids 41 
 - Autres pâtes alimentaires:  
1902.3021 - - Avec des saucisses, de la viande, des abats,  du sang ou une combinaison de ces produits dans 
une proportion de 3 pour cent à 20 pour cent inclus, en poids 41 
1902.3031 - - Avec du fromage dans une proportion supérieure à 3 pour cent, en poids 35 
1902.3041 - - Avec de la viande et du fromage, dans une proportion totale de 3 pour cent à 20 pour cent 
inclus, en poids 41 
1902.4021 - Avec des saucisses, de la viande, des abats, du sang ou une combinaison de ces produits dans une 
proportion de 3 pour cent à 20 pour cent inclus, en poids 41 
1903 Tapioca et ses succédanés préparés à partir de f écules, sous forme de flocons, grumeaux, grains 
perlés, criblures ou formes similaires:   
1903.0001 - Présentés en emballages pour la vente au détail de 5 kg ou moins Exemption 
1903.0009 - Autres que présentés en emballages pour la  vente au détail de 5 kg ou moins Exemption 
1904 Produits à base de céréales obtenus par soufflage ou grillage («corn flakes», par exemple); céréales 
(autres que le maïs) en grains ou sous forme de flocons ou d'autres grains travaillés (à l'exception 
de la farine et de la semoule), précuites ou autrement préparées, non dénommées ni comprises 
ailleurs:   
 - Autres:  
1904.9001 - - Contenant de la viande dans une proportion alla nt de 3 pour cent à 20 pour cent inclus, en poids 42 WT/COMTD/N/17 
Page 12  
 
 N° du Tarif 
douanier de 
l'Islande Désignation des produits Droit 
(ISK/kg) 
1905 Produits de la boulangerie, de la pâtisserie ou de la biscuiterie, même additionnés de cacao; 
hosties, cachets vides des types utilisés pour médi caments, pains à cacheter, pâtes séchées de 
farine, d'amidon ou de fécule en feuilles et produits similaires:   
1905.2000 - Pain d'épices 83 
 - Biscuits additionnés d'édulcorants, gaufres et  gaufrettes enrobés de chocolat ou de fondants 
contenant du cacao:   
1905.3011 - - Biscuits additionnés d'édulcora nts (y compris les biscuits) 17 
1905.3019 - - Autres que les biscuits additionnés d'édulcorants 16 
 - Biscuits additionnés d'édulcorants, gaufres et  gaufrettes enrobés de chocolat ou de fondants 
contenant du cacao:   
 - - Biscuits additionnés d'édulcora nts (y compris les biscuits):  
1905.3021 - - - Gâteaux secs au gingembre 31 
1905.3022 - - - Biscuits additionnés d'édulcorants et biscu its, contenant moins de 20  pour cent de sucre 23 
1905.3029 - - - Autres biscuits additionnés d'édulcorants et biscuits 19 
1905.3030 - - Autres 11 
1905.4000 - Biscottes, pain grillé et produits similaires grillés 16 
 - Autres:  
 - - Pains:  
1905.9011 - - - Fourrés essentiellement de beurre  et d'autres produits de la laiterie (par exemple beurre à l'ail) 39 
1905.9019 - - - Autres 5 
1905.9020 - - Biscuits secs 5 
1905.9040 - - Produits de la pâtisserie 35 
 - - Tartes, y compris pizzas:  
1905.9051 - - - Contenant de la viande 97 
1905.9059 - - - Autres 53 
1905.9090 - - Autres 45 
2103 Préparations pour sauces et sauces préparées; c ondiments et assaisonnements, composés; farine de 
moutarde et moutarde préparée:   
 - Autres que la sauce de soja, le tomato ketchup et les sauces de farine de moutarde et de moutarde 
préparée:  
2103.9020 - - Sauce mayonnaise 19 
2103.9030 - - Sauces à l'huile n.d.a. (rémoulades, par exemple) 19 
2103.9051 - - Contenant de la viande dans une propor tion supérieure à 20 pour cent, en poids 97 
2103.9052 - - Contenant de la viande dans une proportion allant de 3 pour cent à 20 pour cent inclus, en poids 52 
2104 Préparations pour soupes, pot ages ou bouillons; soupes, potages ou bouillons préparés; 
préparations alimentaires composites homogénéisées:   
 - Préparations pour soupes, potages ou bouillo ns; soupes, potages ou bouillons préparés:   
2104.1001 - - Préparations de soupes de légumes à base de farines, semoules, amidons, fécules ou extraits de 
malt 3 
2104.1002 - - Autres poudres pour soupes, présentées en emballages de 5 kg ou plus 31 
2104.1003 - - Soupes de poisson présentées  en boîtes de fer-blanc 27 
 - - Autres soupes:  
2104.1011 - - - Contenant de la viande  dans une proportion supérieure à 20 pour cent, en poids 78 
2104.1012 - - - Contenant de la viande dans une proporti on allant de 3 pour cent à 20 pour cent inclus, en 
poids 44 
2104.1019 - - - Autres 21 
 - - Autres:  
2104.1021 - - - Contenant de la viande  dans une proportion supérieure à 20 pour cent, en poids 78 
2104.1022 - - - Contenant de la viande dans une proporti on allant de 3 pour cent à 20 pour cent inclus, en 
poids 44 
2104.1029 - - - Autres 21 
 - Préparations alimentaires composites homogénéisées:  
2104.2001 - - Contenant de la viande dans une propor tion supérieure à 20 pour cent, en poids 97 
2104.2002 - - Contenant de la viande dans une proportion alla nt de 3 pour cent à 20 pour cent inclus, en poids 51 
2104.2003 - - Contenant du poisson, des crustacés, des mollu sques ou d'autres inve rtébrés aquatiques 24 
2104.2009 - - Autres 24 
2106 Préparations alimentaires non déno mmées ni comprises ailleurs:   
 - Autres:  
 - - Poudres pour desserts:  
2106.9041 - - - Présentés en emballages pour la vente au  détail de 5 kg ou moins, contenant du lait en 
poudre, du blanc d'œuf ou des jaunes d'œufs 67 
2106.9048 - - - Autres, contenant du lait en poudre, du blanc d'œuf ou des jaunes d'œufs 80 
2106.9049 - - - Autres, ne contenant pas de lait en poudr e, de blanc d'œuf ou de jaunes d'œufs 67  WT/COMTD/N/17 
 Page 13 
 
 
 N° du Tarif 
douanier de 
l'Islande Désignation des produits Droit 
(ISK/kg) 
2106.9064 - - Contenant de la viande dans une proportion alla nt de 3 pour cent à 20 pour cent inclus, en poids 41 
2202 Eaux, y compris les eaux minérales et les eaux gazéifiées, additionnées de sucre ou d'autres 
édulcorants ou aromatisées, et autres boissons non alco oliques, à l'exclusion des jus de fruits ou de 
légumes du n° 2009:   
 - Autres:  
 - - Additionnés de produits laitiers avec d'autres  ingrédients, à concurrence de 75  pour cent ou 
plus en poids de produits laitiers, à l'exclusion des emballages:  
2202.9011 - - - En emballages de carton 41 
2202.9012 - - - En emballages jetables en acier 41 
2202.9013 - - - En emballages jetables en aluminium 41 
2202.9014 - - - En emballages jetables en verre excédant 500 ml 41 
2202.9015 - - - En emballages jetables en verre n'excédant pas 500 ml 41 
2202.9016 - - - En emballages jetables  en plastique, colorés 41 
2202.9017 - - - En emballages jetables en plastique, non colorés 41 
2202.9019 - - - Autres  41 
 
 Les codes tarifaires indiqués dans la présente  annexe correspondent à ceux applicables en 
Islande au 1er janvier 2002.  Les dispositions de la présente annexe ne seront pas affectées par les 
changements qui pourraient être apportés à la nomenclature tarifaire. WT/COMTD/N/17 
Page 14  
 
 ANNEXE 3 
 
Produits de la mer 
 
 Les produits relevant des positions ci-après du Tarif douanier seront visés par le Règlement en 
vertu de l'article 2 3) et se verront acco rder l'accès en franchise de droits:  
 
Code du SH  Désignation des produits  
0208 Autres viandes et abats comestibles, frais, réfrigérés ou congelés:
 - Autres:
ex 40 - - De baleine  
Chapitre 3  Poissons et crustacés, mollusques et autres invertébrés aquatiques
1504 Graisses et huiles et leurs fractions, de poissons  ou de mammifères marins, même raffinées, mais non 
chimiquement modifiées  
1516 Graisses et huiles animales ou végétales et leurs fractions, partiellement ou totalement hydrogénées, 
interestérifiées, réestérifiées ou élaïdinisées, même raffinées, mais non autrement préparées:  
 - Graisses et huiles animales et leurs fractions:
ex 10 - - Seulement de poissons ou de mammifères marins
1603 Extraits et jus de viande de baleine, de poissons  ou de crustacés, de mollusques ou d'autres invertébrés 
aquatiques:  
ex 00 - Extraits et jus de viande de baleine, de poissons  ou de crustacés, de mollusques ou d'autres invertébrés 
aquatiques  
1604 Préparations et conserves de poissons; caviar et ses succédanés préparés à partir d'oeufs de poisson  
1605 Crustacés, mollusques et autres invert ébrés aquatiques, préparés ou conservés:
2301 Farines, poudres et agglomérés sous forme de pellets,  de viandes, d'abats, de poissons ou de crustacés, de 
mollusques ou d'autres invertébrés aquatiques, impropres à l'alimentation humaine; cretons:  
 - Farines, poudres et agglomérés sous forme de pellets, de viandes ou d'abats; cretons:  
ex 10 - - Poudre de baleine  
ex 20 - Farines, poudres et agglomérés sous forme de pellets , de poissons ou de crustacés, de mollusques ou d'autres 
invertébrés aquatiques:  
2309 Préparations des types utilisés pour l'alimentation des animaux: 
 - Autres:
ex 90 - - Poisson ensilé  
  WT/COMTD/N/17 
 Page 15 
 
 
 ANNEXE 4 
 
Règles d'origine 
 
CHAPITRE I 
 
Dispositions générales 
 
Définitions 
 
Article premier 
 
 Aux fins de la présente annexe, on entend par:   
1. "fabrication ":  toute ouvraison ou transformation, y compris l'assemblage ou les 
opérations spécifiques;  
2. "matière ":  tout ingrédient, toute matière première, tout composant ou toute partie, etc., utilisé 
dans la fabrication d'un produit; 3. "produit ":  le produit obtenu, même s'il est destiné à être utilisé ultérieurement au cours d'une 
autre opération de fabrication;  4. "marchandises ":  les matières et les produits;  
5. "valeur en douane ":  la valeur déterminée conforméme nt à l'Accord de 1994 sur la mise en 
œuvre de l'article VII de l'Accord général sur les ta rifs douaniers et le commerce (Accord sur la valeur 
en douane de l'OMC);  6. "prix départ usine ":  le prix payé pour le produit au fabricant d'un pays bénéficiaire du SGP 
dans l'entreprise duquel s'est effectuée la dernière ouvraison ou transformation, y compris la valeur de 
toutes les matières mises en œuvre et déduction faite de toutes les taxes intérieures qui sont ou 
peuvent être restituées ou remboursées lors que le produit obtenu est exporté;  
7. "valeur des matières ":  la valeur en douane au mome nt de l'importation des matières non 
originaires mises en œuvre ou, si elle n'est pas connue ou ne peut être établie, le premier prix 
vérifiable payé pour les matières da ns un pays bénéficiaire du SGP; 
8. "valeur des matières originaires ":  la valeur de ces matières telle que définie à l'alinéa 7 
appliqué mutatis mutandis;  
9. "chapitres " et " positions ":  les chapitres et les positions (à quatre chiffres) utilisés dans la 
nomenclature qui constitue le Système harmonisé de  désignation et de codification des marchandises, 
dénommé dans la présente annexe "Système harmonisé" ou "SH";  10. "classé ":  le terme faisant référence au classeme nt d'un produit ou d' une matière dans une 
position déterminée;  
11. "envoi ":  les produits envoyés simultanément par un même exportateur à un même 
destinataire ou transportés sous le couvert d'un document de transport unique  de l'exportateur au 
destinataire ou, en l'absence d'un tel doc ument, couverts par une facture unique;  
12. "pays bénéficiaire du SGP ":  les pays en développement admis au bénéfice d'un traitement 
préférentiel en vertu du présent règlement; 
13. "certificat d'origine ":  une preuve de l'origine revêtant la forme d'un certificat d'origine dont 
la présentation et le contenu auront été spécifiés à un moment donné; 14. "déclaration sur facture
":  une preuve de l'origine revêta nt la forme d'une déclaration sur 
facture dont le contenu aura été spécifié à un moment donné; 15. "territoires ":  le territoire d'un pays bénéficiaire du SGP, y compris ses eaux territoriales. WT/COMTD/N/17 
Page 16  
 
  
CHAPITRE II 
 
Définition de la notion de "produits originaires" 
 
Critères de l'origine 
 
Article 2 
  Un produit sera considéré comme originaire d'un pays bénéficiaire du SGP au sens du présent 
règlement s'il satisfait à l'un des critères suivants:  
 1 Le produit est entièrement obtenu dans un pays bénéficiaire du SGP conformément à 
l'article 3;   
2. Le produit a fait l'objet d'ouvraisons ou de  transformations suffisantes dans un pays 
bénéficiaire du SGP conformément à l'article 4.  
 
 
Produits entièrement obtenus 
 
Article 3 
 
 Les produits suivants sont considérés comme en tièrement obtenus dans un pays bénéficiaire 
du SGP au sens de l'article 2 1):   
1. les produits minéraux extraits de ses sols  ou de ses fonds de mers ou d'océans;  
2. les produits du règne végétal qui y sont récoltés;  
3. les animaux vivants qui y sont nés et élevés;  
4. les produits provenant d'animaux vivants qui y font l'objet d'un élevage;  
5. les produits de la chasse, de la pêch e ou du piégeage qui y sont pratiqués;  
6. les produits de la pêche maritime et autres produits tirés de la mer en dehors des eaux 
territoriales du pays concerné par ses navires;  
7. les produits fabriqués à bord de ses navires-usin es, exclusivement à partir de produits visés à 
l'alinéa 6; 8. les articles usagés ne pouvant servir qu'à la récupération des matières premières; 
9. les déchets provenant d'opérations manuf acturières qui y sont effectuées;  
10. les produits extraits des fonds de mers ou d' océans ou du sous-sol marin situés hors des eaux 
territoriales du pays concerné, pour autant qu'il ait d es droits exclusifs d'exploitation sur ces fonds de 
mers ou d'océans ou sur ce sous-sol;  11. les marchandises qui y sont fabriquées exclusiv ement à partir de produits visés aux alinéas 1 
à 10.  
 Les expressions "ses navires" et "ses navires-usines" figurant aux paragraphes 6) et 7) ne 
s'appliqueront qu'aux navires et navires-us ines qui satisfont aux conditions ci-après:  
 1. ils sont immatriculés ou enregistrés dans le pays concerné;  
2. ils battent pavillon du pays concerné; 
3. ils appartiennent au moins à 50 pour cent des ressortissants du pays dont il s'agit ou à une 
société dont le siège principal est situé dans ce pays , dont le ou les gérants, le président du conseil 
d'administration ou de surveillance et la majorité des membres de ces conseils  sont des ressortissants 
du pays et dont, en outre, en ce qui concerne l es sociétés de personnes ou les sociétés à responsabilité  WT/COMTD/N/17 
 Page 17 
 
 
 limitée, la moitié du capital au moins appartient  à ce pays, à des collectivités publiques ou à des 
ressortissants dudit pays; 4. l'état-major est composé de ressortissants du pays concerné; 
5. l'équipage est composé, dans une proportion de 75 pour cent au moins, de ressortissants du 
pays concerné . 
 
 Les navires hauturiers, y compris les navires-usines sur lesquels les poissons pêchés sont préparés ou transformés, seront considérés comme faisant partie du territoire du pays bénéficiaire du SGP concerné, pour autant qu'ils satisfass ent aux conditions énoncées au paragraphe 2.  
 
Produits suffisamment ouvrés ou transformés  
 
Article 4 
 
Aux fins de l'article 2, les produits non entièreme nt obtenus dans un pays bénéficiaire du SGP sont 
considérés comme suffisamment ouvrés ou transform és lorsque les conditions indiquées dans les 
règles relatives aux ouvraisons ou transformations é noncées à l'Annexe II du Protocole 4 de l'Accord 
sur l'espace économique européen sont remplies. Les conditions visées ci-dessus indiquent, pour tous 
les produits couverts par le présent règlement, l'ouvr aison ou la transformation qui doit être effectuée 
sur les matières non originaires mise s en œuvre dans la fabrication de ces produits, et s'appliquent 
exclusivement à ces matières. Il s'ensuit par con séquent que, si un produit qui a acquis le caractère 
originaire en remplissant les conditions fixées da ns la liste pour ce même produit est mis en œuvre 
dans la fabrication d'un autre produit, les conditions  applicables au produit dans lequel il est incorporé 
ne lui sont pas applicables, et  il ne sera pas tenu compte des ma tières non originaires qui pourront 
avoir été mises en œuvre dans sa fabrication.  Nonobstant le paragraphe 1, les matières non orig inaires qui, conformément aux conditions fixées 
dans la liste pour un produit détermin é, ne doivent pas être mises en œuvre dans la fabrication de ce 
produit peuvent néanmoins l'être, à condition que:   1. leur valeur totale n'excède pas 10 pour  cent du prix départ usine du produit;  
2. l'application du présent paragra phe n'entraîne pas un dépassement du ou des pourcentages 
indiqués sur la liste en ce qui concerne la valeur maximale des ma tières non originaires. 
 
 Le paragraphe 2 ne s'appli quera pas aux produits relevant des chapitres 50 à 63 du Système 
harmonisé.   Les dispositions du présent paragraphe s'app liqueront, exception faite de ce qui est prévu à 
l'article 5. 
 
 
Ouvraisons ou transformations insuffisantes 
 
Article 5 
 
 Les opérations suivantes seront considérées comme des ouvraisons ou transformations insuffisantes pour conférer le caractère de produits or iginaires, que les conditions  de l'article 4 soient 
ou non remplies:   
1. les manipulations destinées à assurer la con servation en l'état des produits pendant leur 
transport et leur stockage (aération, étalement,  séchage, réfrigération, placement dans le sel, le WT/COMTD/N/17 
Page 18  
 
 dioxyde de soufre ou d'autres solutions aqueuses, enlèvement des parties endommagées et opérations 
analogues); 2. les opérations simples de dépoussiérage, de crib lage ou de tamisage, de triage, de classement, 
d'assortiment (y compris la composition de jeux de marchandises), de lavage, de  peinture, de coupage;  
3. la modification des emballages, la rupture et  la confection d'emballages, la simple mise en 
bouteilles, en canettes, en flacons, en sacs, en étuis,  en boîtes, sur cartes, sur planchettes ou toute autre 
opération simple de conditionnement; 4. l'apposition sur les produits ou sur leurs emballa ges de marques, d'étiquettes et d'autres signes 
distinctifs similaires; 5. le simple mélange de produits, même d'espèce s différentes, dont un ou plusieurs éléments ne 
remplissent pas les conditions énoncées dans la présen te annexe pour être considérés comme produits 
originaires; 6. la simple réunion de parties en  vue de constituer un produit complet; 
7. le cumul de deux ou plusieurs opérations visées aux alinéas 1 à 6; 
8. l'abattage des animaux.   
Unité à prendre en considération 
 
Article 6 
 L'unité à prendre en considération pour l'applicati on de la présente annexe  sera le produit retenu 
comme unité de base pour la dé termination du classement fondée sur la nomenclature du Système 
harmonisé.   Il s'ensuit par conséquent que:  
 
1. lorsqu'un produit composé d'un groupe ou assemb lage d'articles est classé dans une seule 
position du Système harmonisé, l'ensemble constitu e l'unité à prendre en considération; ou 
 2. lorsqu'un envoi est composé d'un certain nombr e de produits identiques classés sous la même 
position du Système harmonisé, les dispositions de la  présente annexe s'appliqueront à chacun de ces 
produits considérés individuellement. 
  Lorsque, par application de la règle générale  n° 5 du Système harmonisé, les emballages sont 
classés avec le produit qu'ils contiennent, ils seront  considérés comme formant un tout avec le produit 
aux fins de la déterm ination de l'origine. 
 
Accessoires, pièces de rechange et outillages 
 
Article 7 
 
 Les accessoires, pièces de recha nge et outillages livrés avec un matériel, une machine, un 
appareil ou un véhicule, qui font partie  de l'équipement normal et sont compris dans le prix ou ne sont 
pas facturés à part, seront considérés comme formant un tout avec le matériel, la machine, l'appareil 
ou le véhicule considéré.  
 
Assortiments 
 
Article 8 
 
 Les assortiments au sens de la règle généra le n° 3 du Système harmonisé seront considérés 
comme originaires, à condition que tous les articles en trant dans leur composition soient originaires.  WT/COMTD/N/17 
 Page 19 
 
 
 Toutefois, un assortiment composé d'articles orig inaires et non originaires sera considéré comme 
originaire dans son ensemble, à condition que la  valeur des articles non originaires n'excède pas 
15 pour cent du prix départ usine de l'assortiment. 
 
Éléments neutres 
 
Article 9 
 
 Pour déterminer si un produit est originaire, il ne sera pas nécessaire de déterminer l'origine des éléments suivants qui pourraient  être utilisés dans sa fabrication:  
 
1. énergie et combustibles;  
2. installations et équipements;  
3. machines et outils;  
4. marchandises qui n'entrent pas et ne sont pas d estinées à entrer dans la composition finale du 
produit. 
 
 WT/COMTD/N/17 
Page 20  
 
 CHAPITRE III 
 
Conditions territoriales  
 
Principe de territorialité 
 
Article 10 
 
 Les conditions énoncées à l'article 2 en ce qui concerne l'acquisition du caractère originaire 
doivent être remplies sans interruption  dans un pays bénéficiaire  du SGP. Sans préjudice des 
dispositions de l'article 11, l'acquisition du caractèr e originaire sera considérée comme interrompue 
lorsque les produits ayant fait l'objet d'ouvraisons ou de transformations dans un pays bénéficiaire 
du SGP auront quitté le te rritoire du pays concerné.  
Réimportation de marchandises 
 
Article 11 
 
 Lorsque des marchandises originaires exportées d'un pays bénéficiaire du SGP vers un autre 
pays y sont retournées, ces marchandises doivent  être considérées comme étant non originaires. 
Toutefois, cette règle ne s'applique pas s'il peut être  démontré à la satisfaction des autorités douanières 
islandaises ou aux autorités compétentes du pays bé néficiaire du SGP concerné que les marchandises 
retournées sont les mêmes que celles qui ont été exportées. 
 
Transport direct 
 
Article 12 
 
 Le traitement préférentiel prévu par le pr ésent règlement sera applicable uniquement aux 
produits originaires d'un pays bénéficiaire du SGP en  vertu de l'article 2 1), qui sont transportés 
directement du pays bénéficiaire du SGP concerné vers l'Islande. 
  Seront considérées comme transportées directement au sens du paragraphe 1:  
 
1. Les marchandises dont le transport s'effectue sans emprunter le territoire d'un autre pays. 2. Les marchandises constituant un seul envoi dont  le transport s'effectue en empruntant le 
territoire d'autres pays, le cas échéant avec transbor dement ou entreposage tem poraire dans un pays de 
transit ou d'entreposage, pour autant que ces marc handises restent sous la surveillance des autorités 
douanières du pays de transit ou d'entreposage en qu estion  et qu'elles n'y aient pas subi d'autres 
opérations que le déchargement ou le rechargement  ou toute autre opération destinée à assurer leur 
conservation en l'état.   La preuve que les conditions visées au paragr aphe 2 2) ont été réunies sera fournie par la 
production aux autorités douanières du pays d'importation:  
 
1. soit d'un document de transpor t unique sous le couvert duquel s' est effectué le transport à 
partir du pays bénéficiaire du SGP concerné  en passant par le pays de transit;  
2. soit d'une attestation délivrée par les autor ités douanières du pays de transit et contenant:  
 
a) une description exacte des produits;  
b) la date du déchargement et du rechargement des produits avec, le cas échéant, 
indication des navires ou autres moyens de transport utilisés; 
c) la certification des conditions dans lesquelles les produits ont séjourné dans le pays de 
transit;  WT/COMTD/N/17 
 Page 21 
 
 
  
3. soit, à défaut, de tous documents probants.  
Expositions 
 
Article 13 
 
 Les produits envoyés d'un pays bénéficiaire du SGP pour être exposés dans un pays tiers et 
transportés en Islande à la fin de l'exposition ser ont, au moment de l'importation, considérées comme 
étant originaires du pays bénéficiaire du SGP concerné, pour autant qu'il soit démontré à la 
satisfaction des autorités douanières:  
 1. qu'un exportateur a expédié ces produits dir ectement du pays bénéficiaire du SGP concerné 
vers le pays de l'exposition et les y a exposés;  2. que cet exportateur a vendu les produits ou les a cédés à un destinataire en Islande; 
3. que les produits ont été expédiés durant l'expos ition ou immédiatement après dans l'état où ils 
ont été expédiés en vue de l'exposition;  et 4. que, depuis le moment où ils ont été expédiés en  vue de l'exposition, les produits n'ont pas été 
utilisés à des fins autres que la présentation à cette exposition.   Une preuve de l'origine sera produite dans les conditions normales aux autorités douanières 
islandaises. La désignation et l'adresse de l'exposition doivent y être indiquées. Au besoin, il peut être 
demandé une preuve documentaire supplémentaire de  la nature des produits et des conditions dans 
lesquelles ils ont été exposés.   Les dispositions du présent article seront applicables à toutes les expositions, foires ou 
manifestations publiques analogues à caractère commerc ial, industriel, agricole ou artisanal, autres 
que celles qui sont organisées à des fins privées da ns des locaux ou magasins commerciaux et qui ont 
pour objet la vente de produits étrangers, pendant le squelles les produits restent sous contrôle de la 
douane.   
CHAPITRE IV 
 
Preuve de l'origine 
 
Conditions générales 
 
Article 14 
 
 La preuve qu'un produit est originaire d'un pa ys bénéficiaire du SGP doit être fournie au 
moment de l'importation en  Islande en présentant:  
1. soit un certificat d'origine délivré par l' exportateur d'un pays bénéficiaire du SGP, 
conformément aux dispositions du présent chapitre et  suivant le modèle figurant au chapitre VI,  
2. soit une déclaration sur facture établie par l'exportateur d'un pays bénéficiaire du SGP, 
conformément aux dispositions du présent chapitre suivant le modèle figurant au chapitre VII, pour 
autant que la valeur des produits originaires de l'envoi ne dépasse pas 250 000 couronnes islandaises.  
 WT/COMTD/N/17 
Page 22  
 
 Délivrance d'un certificat d'origine 
 
Article 15 
 
 Les autorités compétentes d'un pays bénéficiaire  du SGP délivreront un certificat d'origine, en 
anglais ou en français, sur demande de l'exportateur.  
  L'exportateur sollicitant un certificat d'orig ine devra pouvoir présenter à tout moment, à la 
demande des autorités compétentes du pays béné ficiaire du SGP concerné, tous les documents 
appropriés prouvant le caractère originaire des produ its concernés ainsi que le respect des autres 
conditions prévues par la présente annexe. 
 
 Le formulaire de demande de délivrance d'un certificat d'origine sera rempli en anglais ou en 
français.  Les formulaires remplis à la main le seront à l'encre et en caractères d'imprimerie.  Les produits doivent être désignés dans la case réservée à cet effet, sans interligne. Lorsque la case n'est 
pas complètement remplie, un trait horizontal ser a tiré en dessous de la désignation, l'espace non 
utilisé devant être bâtonné. 
  Les autorités délivrant le certificat d'origine prendront toutes les mesures nécessaires afin de 
s'assurer du caractère originaire des produits en ques tion et du respect des autres conditions prévues 
par la présente annexe. À cet effet, elles seront hab ilitées à exiger toutes les preuves et à effectuer tous 
les contrôles des comptes de l'exportateur ou t out autre contrôle qu'elles estimeront utile. 
  La date de délivrance du certificat d'origine sera indiquée sur celui-ci.  
 
Certificat d'origine délivré a posteriori 
 
Article 16 
 
 Les autorités compétentes du pays bénéfi ciaire du SGP concerné pourront, dans des cas 
exceptionnels, délivrer des certificats d'origine apr ès l'exportation des produits, sous réserve des 
conditions suivantes:   
 
1. si le certificat n'a pas été délivré au moment  de l'exportation par suite d'erreurs, d'omissions 
involontaires ou de circonstances particulières; ou  2. s'il est démontré à la satisfaction des au torités douanières qu'un certificat d'origine a été 
délivré, mais n'a pas été accepté à l'im portation pour des raisons techniques. 
 
Aux fins d'application du paragr aphe 1, l'exportateur doit indi quer dans sa demande le lieu et 
la date de l'exportation des produits auxquels le certif icat d'origine se rapporte ainsi que les raisons de 
sa demande. 
 
Les autorités ne pourront délivrer un certificat d' origine a posteriori qu'après avoir vérifié si 
les indications contenues dans la demande de l'exportateur sont conf ormes à celles du dossier 
d'exportation correspondant. 
 
 Les certificats d'origine délivrés a posteriori  doivent être revêtus de l'une des mentions 
suivantes:   "DÉLIVRÉ A POSTERIORI " ou "ISSUED RETROSPECTIVELY" (version anglaise) 
apposés dans la case "Observations" du certificat. 
  WT/COMTD/N/17 
 Page 23 
 
 
 Délivrance d'un duplicata du certificat d'origine 
 
Article 17 
 
 En cas de vol, de perte ou de destruction d'un certif icat d'origine, l'exporta teur pourra réclamer 
un duplicata aux autorités douanières qui l'ont délivré sur la base des documents  d'exportation qui sont 
en leur possession.   Le duplicata ainsi délivré sera revêtu de l'une  des mentions suivantes:   "DUPLICATA" ou 
"DUPLICATE" (version anglaise) apposée dans  la case "Observations" du duplicata. 
 
 Le duplicata, sur lequel sera reproduit la date du certificat d'origine original, prendra effet à 
cette date. 
 
Déclaration sur facture 
 
Article 18 
 
L'exportateur d'un produit originaire d'un pays bénéficiaire du SGP pourra une fois qu'il aura 
satisfait aux conditions énoncées dans  le présent article, attester l'origine de ce produit sans le 
certificat d'origine en fournissant une déclaration su r facture qui indique que le produit est originaire 
du pays concerné.  La déclaration sur facture sera établie en anglais ou en français. 
 La condition pour attester l'origine au moye n de la déclaration sur facture visée au 
paragraphe 1, est que le prix départ usine du produit ne dépasse pas 250 000 couronnes islandaises.  
 
Si demande lui en est faite, l'exportateur étab lissant une déclaration sur facture à l'intention 
des autorités douanières islandaises ou des autorité s compétentes du pays d'exportation doit fournir 
tous les renseignements nécessaires pour attester l'origine du produit.  
L'exportateur établissant une déclaration sur facture devra pouvoir présenter à tout moment, à 
la demande des autorités douanières islandaises ou de s autorités compétentes du pays d'exportation, 
tous les documents appropriés prouvant le caractèr e originaire des produits concernés ainsi que le 
respect des autres conditions prévues par la présente annexe. 
 L'exportateur établira la déclaration sur fact ure en dactylographiant ou imprimant sur la 
facture, le bon de livraison ou tout autre document commercial la déclaration dont le texte figure au 
Chapitre VII.  Si la déclaration est établie à la main, elle devra l'être à l'encre et en caractères 
d'imprimerie. 
 Les déclarations sur facture porteront la si gnature manuscrite originale de l'exportateur. 
  Les dispositions du présent règlement concernant la  délivrance, l'utilisation et le contrôle des 
certificats d'origine s'appliqueront de la même façon à une déclaration sur facture. 
 
Validité de la preuve de l'origine 
 
Article 19 
 
 La preuve de l'origine sera valable pendant di x mois à compter de la date de délivrance dans 
le pays bénéficiaire du SGP concerné et devra être produite dans ce mê me délai aux autorités 
douanières islandaises.  WT/COMTD/N/17 
Page 24  
 
  Les preuves de l'origine produites aux autorités douanières après expiration du délai de 
présentation prévu au paragraphe 1 pourront être  acceptées aux fins d'application du traitement 
préférentiel en vertu du présent règlement lorsque le non-respect du délai est dû à des circonstances 
exceptionnelles. Il en va de même si les produits  sont présentés aux autorités douanières islandaises 
dans le délai imparti, mais que les documents prouvant l'origin e sont produits après expiration dudit 
délai. 
 
Production de la preuve de l'origine 
 
Article 20 
 
 Lorsque des produits sont importés en Islande, un certificat d'origine ou une déclaration sur 
facture doivent être produits aux autorités douani ères. Ces autorités pourront exiger la traduction 
d'une preuve de l'origine. Elles pourront égalem ent exiger que la déclaration d'importation soit 
accompagnée d'une déclaration par laquelle l'importa teur atteste que les produits remplissent les 
conditions requises pour l'application du présent règlement. 
 
Importation par envois échelonnés 
 
Article 21 
  Lorsque, à la demande de l'importateur et a ux conditions fixées par les autorités douanières du 
pays d'importation, les produits démontés ou non mont és, au sens de la règle générale n° 2 a) du 
Système harmonisé, relevant des sections XVI et XVII ou des n° 7308 et 9406 du Système harmonisé 
sont importés par envois échelonnés, une seule pr euve de l'origine sera produite aux autorités 
douanières lors de l'impor tation du premier envoi. 
 
Exemptions de la preuve formelle de l'origine 
 
Article 22 
 
 Seront admis comme produits originaires, san s qu'il y ait lieu de produire une preuve de 
l'origine, les produits qui font l'objet de petits envoi s adressés à des particuliers par des particuliers ou 
qui sont contenus dans les bagages personnels des voyageurs, pour  autant qu'il s'agisse d'importations 
dépourvues de tout caractère commercial, dès lors qu'elles auront été déclarées comme répondant aux 
conditions de la présente annexe et qu'il n'existe  aucun doute quant à la sincérité d'une telle 
déclaration. Toutefois, la valeur globale de ces produits n'excédera pas 20 000 couronnes islandaises 
en ce qui concerne les petits envois ou 50 000 couronnes islandaises en ce qui co ncerne le contenu des 
bagages personnels des voyageurs.   
Discordances et erreurs formelles 
 
Article 23 
 
 La constatation de légères discordances entre le s mentions portées sur une preuve de l'origine 
et celles portées sur les documents produits au bur eau de douane en vue de l'accomplissement des 
formalités d'importation des produits n'entraînera pas ipso facto  la non-validité de la preuve de 
l'origine, s'il est dûment établi que ce do cument correspond aux produits présentés. 
 
 Les erreurs formelles manifestes telles que les fautes de frappe dans une  preuve de l'origine 
n'entraîneront pas le refus du document si ces er reurs ne sont pas de nature à mettre en doute 
l'exactitude des déclarations contenues dans ledit document.  WT/COMTD/N/17 
 Page 25 
 
 
  
CHAPITRE V 
 
Coopération administrative  
 
Notification des autorités compétentes 
 
Article 24 
 
 Un pays bénéficiaire du SGP entendant exercer son droit aux préférences tarifaires en vertu 
du présent règlement veillera, dans la mesure du possi ble, au respect des dispositions de la présente 
annexe, par exemple en ce qui concerne les règles d' origine d'un produit et la délivrance d'un certificat 
d'origine ou d'une déclaration sur facture.    Un pays bénéficiaire du SGP communiquera a ux autorités douanières islandaises les noms et 
adresses des autorités nationales ha bilitées à délivrer les certificats d'origine et de celles chargées de 
contrôler les certificats d'origine et les déclarations  sur facture.  En outre, il enverra aux autorités 
douanières islandaises les spécimens des empreint es des cachets utilisés pour la délivrance des 
certificats d'origine.  
Contrôle de l'origine 
 
Article 25 
 
Un pays bénéficiaire du SGP prêtera assistance aux autorités douanières islandaises pour le 
contrôle de l'authenticité des certificats d'origine et  des déclarations sur facture et de l'exactitude des 
renseignements fournis dans lesdits documents. 
 Le contrôle a posteriori  des preuves de l'origine sera effectué par sondage ou chaque fois que 
les autorités douanières islandaises auront des doutes fondés en ce qui concerne l'authenticité de ces 
documents, le caractère originaire des produits c oncernés ou le respect des autres conditions prévues 
par la présente annexe. 
 
Si elles ont des raisons de le faire, les auto rités douanières islandaises enverront le certificat 
d'origine ou la déclaration sur facture, ou une c opie de ces documents, aux autorités compétentes du 
pays bénéficiaire du SGP concerné en demandant un contrôle de l'origine.  Les motifs de fond ou de 
forme justifiant la demande seront spécifiés le cas éc héant.  À l'appui de leur demande, les autorités 
douanières fourniront tous les documents et renseigne ments obtenus qui font penser que les mentions 
portées sur la preuve de l'origine sont inexactes.  
 Le contrôle sera effectué par les autorités compétentes du pays d'exportation.  À cet effet, 
elles seront habilitées à exiger toutes les preuves et  à effectuer tous les contrôles des comptes de 
l'exportateur ou tout autre c ontrôle qu'elles estiment utile. 
 
Les autorités douanières islandaises sollicitant le  contrôle seront informées dans les meilleurs 
délais de ses résultats.  WT/COMTD/N/17 
Page 26  
 
  
CHAPITRE VI 
 
Certificat d'origine formulaire A et dema nde de certificat d'origine formulaire A. 
 
Règles d'impression 
 
Article 26 
 
 Chaque certificat aura la même dimension que celle de l'échantillon figurant dans la présente 
annexe.  Le format du certificat sera de 210 x 297 millimètres, une tolérance maximale de 
5 millimètres en moins et de 8 millimètres en plus  étant admise en ce qui concerne la longueur. Le 
papier à utiliser sera un papier de couleur blan che sans pâtes mécaniques, collé pour écritures et 
pesant au minimum 25 grammes au mètre carré. Il se ra revêtu d'une impression de fond guillochée de 
couleur verte, rendant apparentes toutes les fals ifications par moyens mécaniques ou chimiques. 
 
 Les autorités publiques d'un pays bénéficiaire du SGP pourront se réserver l'impression des certificats ou en confier le soin à des imprimerie s ayant reçu leur agrément. Dans ce dernier cas, 
référence à cet agrément sera faite sur chaque cer tificat. Chaque certificat sera revêtu d'une mention 
indiquant le nom et l'adresse de l'imprimeur ou d'un signe permettant l'identification de celui-ci. Il 
portera en outre un numéro de série, im primé ou non, destiné à l'individualiser.  WT/COMTD/N/17 
 Page 27 
 
 
  
 1. Goods consigned from (exporter's business name, 
address, country)  Reference No. 
 
GENERALIZED SYSTEM OF PREFERENCES 
CERTIFICATE OF ORIGIN 
(Combined declaration and certificate) 
FORM A 
 
Issued in 
……………………………………………………... 
(Country) 
See Notes overlea f 
 2. Goods consigned to (consignee's name, address,   
country) 
 
 3. Means of transport and route (as far as known)  4. For official use 
  
 5. Item number  6. Marks and 
numbers of 
packages  7. Number and kind of packages; 
description of goods  8. Origin 
criterion 
(see notes 
overleaf)  9. Gross 
weight or 
other 
quantity  10. Number 
and date of invoices 
  
 
     
     
      
  '    
 11. Certification   12. Declaration by the exporter 
It is hereby certified, on the basis of control carried 
out, that the declaration by the exporter is correct.  
 
 
 
 The undersigned hereby declares that the above 
details and statements are correct; that all the goods 
were  
 
produced in ………………………………………… 
(country) 
  
  
 
 
……………………………………………………..and that they comply with the origin requirements 
specified for those goods in  the generalized system 
of preferences for goods exported to  
……………………………………………………… 
(importing country) 
………………………………………………………. 
Place and date, signature and stamp of certifying authority
 Place and date, signature of authorized signatory 
 WT/COMTD/N/17 
Page 28  
 
 Notes (1996) 
 
I. Countries which accept Form A for the purposes  of generalized system of preferences (GSP): 
 
Australia* Republic of Belarus European Union:   
Canada Republic of Bulgaria Austria Germany Netherlands 
Iceland* Czech Republic Belgium Greece Portugal 
Japan Republic of Hungary Denmark Ireland Spain 
New Zealand** Republic of Poland Finland Italy Sweden 
Norway Russian Federation Fr ance Luxembourg United Kingdom 
Switzerland Slovakia    
United States of 
America***     
 
Full details of the conditions covering admission to the GS P in these countries are obt ainable from the designated 
authorities in the exporting prefer ence-receiving countries or fr om the customs authorities of the preference-giving countries 
listed above. An information note is also ob tainable from the U NCTAD Secretariat. 
 
II. General conditions 
 
 To qualify for preference, products must: 
 
(a) fall within a description of products eligible for prefer ence in the country of destination.  The description entered 
on the form must be sufficiently detailed to enable the pr oducts to be identified by the customs officer examining 
them;  
(b) comply with the rules of origin of the country of destination.  Each article in a consignment must qualify 
separately in its own right;  and, 
(c) comply with the consignment conditions  specified by the country of destina tion.  In general, products must be 
consigned directly from the country of exportation to th e country of destination, but, most preference-giving 
countries accept passage through intermediate countries  subject to certain conditions (for Australia, direct 
consignment is not necessary). 
 
III. Entries to be made in Box 8 
 
 Preference products must either be wholly obtained in accordance with the rules of th e country of destination or 
sufficiently worked or processed to fulfill the requirements of that c ountry's origin rules. 
 
(a) Products wholly obtained: for export to all countries listed in Section i, enter the letter  "P" in Box 8 (for Australia 
and New Zealand Box 8 may be left blank). 
(b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8 should be 
as follows: 
 
(1) United States of America: for single country shipment s, enter the letter "Y" in Box 8, for shipments from 
recognized associations of countries, enter the letter "Z", followed by the sum of the cost or value of the 
domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the 
exported products;  (example "Y" 35% of "Z" 35%). 
(2) Canada:  for products which meet origin criteria from working or processing in more than one eligible 
least-developed country, enter letter "G" in Box 8; otherwise "F". 
(3) Iceland, Japan, Norway, Switzerland and the European Union: enter the letter "W" in Box 8 followed by the 
Harmonized Commodity Description and co ding System (Harmonized System) heading at the 4-digit level of' he 
exported product (example "W" 96.18). 
(4) Bulgaria, Czech Re public, Hungary, Poland, the Russian Federation and Slovakia:  for products which include 
value added in the exporting preference-receiving country, en ter the letter "Y" in Box 8 followed by the value of 
imported materials and components expre ssed as a percentage of the fob once of the exported products (example 
                                                      
* For Australia, the main requirement is the exporter's declaration on the normal, commercial invoice. Form A, 
accompanied by the normal commercial invoice, is an acceptabl e alternative, but official certification is not required.  
** Official certification is not required.  
*** The United States does not require GSP Form A. A declar ation setting forth all pertinent detailed information 
concerning the production or manufacture of the merchandise is considered sufficient only if requested by the district 
collector of Customs.   WT/COMTD/N/17 
 Page 29 
 
 
 "Y" 45%); for products obtained in a preference-receiving c ountry and worked or processed in one or more other 
such countries, enter "Pk". 
(5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration be properly 
made in Box 12. WT/COMTD/N/17 
Page 30  
 
  
 1. Goods consigned from (exporter's business name,
address, country)  Reference No. 
 
GENERALIZED SYSTEM OF PREFERENCES 
CERTIFICATE OF ORIGIN 
(Combined declaration and certificate) 
FORM A 
 
Issued in 
……………………………………………………... 
(Country) 
See Notes overlea f 
 2. Goods consigned to (consignee's name, address,
country) 
 
 3. Means of transport and route (as far as known)  4. For official use 
  
 5. Item number  6. Marks an
d 
numbers o f 
packages  7. Number and kind of packages;
description of goods  8. Origi n 
criterion 
(see notes 
overleaf)  9. Gross 
weight o r 
other 
quantity  10. Number 
and date o f 
invoices   
 
     
     
      
  '    
 11. Certification   12. Declaration by the exporter 
It is hereby certified, on the basis of control carrie d
out, that the declaration by the exporter is correct.  
 
 
 
 The undersigned hereby d eclares that the above 
details and statements are correct; that all the goods 
were  
 
produced in ………………………………………… 
(country) 
  
 
 
 
 
……………………………………………………..and that they comply with the origin requirements 
specified for those goods in the generalized syste
m 
of preferences for goods exported to 
 
……………………………………………………… 
(importing country) 
………………………………………………………. 
Place and date, signature and stamp of certifying authority
 Place and date, signature of authorized signatory 
 
  WT/COMTD/N/17 
 Page 31 
 
 
  
APPLICATION FOR CERTIFICATE OF ORIGIN 
Form A 
 
The undersigned, being the expor ter of the goods described overleaf, DECLARES that these goods 
were produced in …………………………………………………. (country) 
SPECIFIES as follows the grounds on which the g oods are claimed to comply with GSP origin 
requirements2 
…………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………… 
SUBMITS the following supporting documents
3 
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………… 
UNDERTAKES to submit, at the request of the approp riate authorities of the exporting country, any 
additional supporting evidence which these authoriti es may require for the purpose of issuing a 
certificate of origin, and undertakes, if required, to agree to any inspection of his accounts and any 
check on the processes of manufacture of the a bove goods, carried out by the said authorities. 
 REQUESTS the issue of a certificate of origin for these goods. 
 
Place and date ……………………... 
         ……………………………………...  
 
 
NOTES 
 
A. Procedure for claiming preference.  A declaration on the certificate of origin form must be 
prepared by the exporter of the goods and s ubmitted in duplicate, together with a GSP 
application form, to the certifying authority of  the country of exportation which will, if 
satisfied, certify the top copy of the certificat e of origin and return it to the exporter for 
transmission to the importer in the country of d estination.  The certifying authority will at the 
same time return to the exporter for his rete ntion the duplicate copy of the certificate of 
origin, but will itself retain the GSP appli cation form duly completed and signed by the 
exporter. 
 B. Sanctions. Persons who furnish, or cause to be furnished, information which relates to origin 
or consignment, and which is untrue in a material  particular are liable to legal penalties and to 
the suspension of facilities for their goods to. obtain preference. 
                                                      
2 To be completed if materials or components originating in another country have been used in the 
manufacture of the goods in question. Indicate the materials of components used, their Harmonized System 
Nomenclature tariff heading, their country of origin  and, where appropriate, the manufacturing processes 
qualifying the goods as originating in the country of manu facture (application of special conditions laid down in 
list rules), the goods produced and their Harmonized System Nomenclature tariff heading. 
Where the origin criteria involve a percentage value, give information enabling this percentage to be 
verified - for example the value of imported materials and components and those of undetermined origin and the 
ex-factory price of the export ed goods, wher e applicable. 
3 For example, import documents, invoices, etc., relating to the materials or components used. WT/COMTD/N/17 
Page 32  
 
  
CHAPTER VII 
 
Invoice declaration  
 
English and French texts 
 
Article 27 
  Invoice declaration, cf. Article 18 of this Annex, shall be made in accordance with the text 
below. 
 
English text: 
The exporter of the products covere d by this document  declares that, exept where otherwise clearly 
indicated, these products are of.............. ................preferential origin according to the rules of origin of 
the Icelandic Generalized System of Preferences. 
  _______________________________
(1) 
Place and date  
 
_______________________________ Signature of the exporter; in addition  the name of the person signing  the declaration has to be indicated  
in clear script 
  
French text 
L'exportateur des produits couverts par le présent document déclare que, sauf indication claire du 
contraire, ces produits ont l'origine préfér entielle..............................au sens des règles d'origine du 
Système des préférences tarifaires generalisées d'Islande. 
  _________________________________
(1) 
Place and date 
 
 _________________________________ Signature of the exporter; in addition  the name of the person signing  the declaration has to be indicated  
in clear script 
    
 
  __________________________________________ 
(1) These indications may be omitted if the info rmation is contained on the document itself.  WT/COMTD/N/17 
 Page 33 
 
 
 CHAPTER VIII 
 
List of working or processing required to be carried out on non-originating materials 
in order that the product manufacture can obtain originating status. 
 
Working or processing of materials and list of working or processing 
 
Article 28 
  The list of working or processing in Annex II to Protocol 4 of the Agre ement on the European 
Economic Area, together with the introductory notes of  Annex I to the same Protocol, with regard to 
the amendments derived from the amendments to the Harmonized System Nomenclature of 1 January 2002, cf. Notice in Division A of the Official Gazette. No.126/2001, shall apply to the 
required working or processing of  non-originating materials. WT/COMTD/N/17 
Page 34  
 
  
ANNEX II TO PROTOCOL 4 TO THE AGREEMENT  
ON THE EUROPEAN ECONOMIC AREA 
 
 
List of working or processing required to be carried  out on non-originating materials in order that the 
product manufactured can obtain originating status  as referred to in Article 4 of Annex 4 to 
Regulation on a General System of Preferences No. 119/2002.  WT/COMTD/N/17 
 Page 35 
 
 
  
HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
Chapter 01 Live animals All the animals of Chapter 1 
used must be wholly obtained  
Chapter 02 Meat and edible meat offal;  
except for: Manufacture in which all the 
materials of Chapters 1 and 2 used must be wholly obtained  
Chapter 03 Fish and crustaceans, 
molluscs and other aquatic 
invertebrates Manufacture in which all the 
materials of Chapter 3 used 
must be wholly obtained  
ex Chapter 04 Dairy produce; birds' eggs; 
natural honey; edible products of animal origin, 
not elsewhere specified or 
included; except for: 
 Manufacture in which all the 
materials of Chapter 4 used must be wholly obtained  
0403 Buttermilk, curdled milk 
and cream, yoghurt, kephir 
and other fermented or 
acidified milk and cream, whether or not 
concentrated or containing 
added sugar or other sweetening matter or 
flavoured or containing 
added fruit, nuts or cocoa Manufacture in which: 
- all the materials of 
Chapter 4 used must be 
wholly obtained; 
- any fruit juice (except those 
of pineapple, lime or 
grapefruit) of heading No. 2009 used must already 
be originating; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product  
ex Chapter 05 Products of animal origin, 
not elsewhere specified or 
included; except for: 
 Manufacture in which all the 
materials of Chapter 5 used 
must be wholly obtained  
ex 0502 Prepared pigs', hogs' or 
boars' bristles and hair Cleaning, disinfecting, sorting 
and straightening of bristles 
and hair  
Chapter 06 Live trees and other plants; 
bulbs, roots and the like; 
cut flowers and ornamental 
foliage Manufacture in which: 
- all the materials of 
Chapter 6 used must be 
wholly obtained; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the product  
Chapter 07 Edible vegetables and 
certain roots and tubers Manufacture in which all the 
materials of Chapter 7 used 
must be wholly obtained  
Chapter 08 Edible fruit and nuts; peel 
of citrus fruits or melons Manufacture in which: 
- all the fruit and nuts used 
must be wholly obtained; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the value of 
the ex-works price of the product  WT/COMTD/N/17 
Page 36  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 09 Coffee, tea, maté and 
spices; except for: Manufacture in which all the 
materials of Chapter 9 used 
must be wholly obtained   
0901 Coffee, whether or not 
roasted or decaffeinated; coffee husks and skins; 
coffee substitutes 
containing coffee in any proportion 
 Manufacture from materials 
of any heading  
0902 Tea, whether or not 
flavoured 
 Manufacture from materials 
of any heading  
ex 0910 Mixtures of spices Manufacture from materials 
of any heading  
Chapter 10 Cereals Manuf acture in which all the 
materials of Chapter 10 used 
must be wholly obtained  
ex Chapter 11 Products of the milling 
industry; malt; starches; 
inulin; wheat gluten; 
except for: Manufacture in which all the 
cereals, edible vegetables, 
roots and tubers of heading 
No. 0714 or fruit used must be wholly obtained 
  
ex 1106 Flour, meal and powder of 
the dried, shelled 
leguminous vegetables of 
heading No. 0713 Drying and milling of 
leguminous vegetables of 
heading No. 0708  
Chapter 12 Oil seeds and oleaginous 
fruits; miscellaneous 
grains, seeds and fruit; 
industrial or medicinal plants; straw and fodder Manufacture in which all the 
materials of Chapter 12 used 
must be wholly obtained  
1301 Lac; natural gums, resins, 
gum-resins and oleoresins 
(for example balsams) Manufacture in which the 
value of any materials of 
heading No. 1301 used may not exceed 50% of the ex-
works price of the product 
  
1302 Vegetable saps and 
extracts; pectic substances, 
pectinates and pectates; agar-agar and other 
mucilages and thickeners, 
whether or not modified, derived from vegetable 
products: 
   
 - Mucilages and thickeners, 
modified, derived from 
vegetable products 
 Manufacture from non-
modified mucilages and 
thickeners   WT/COMTD/N/17 
 Page 37 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product  
Chapter 14 Vegetable plaiting 
materials; vegetable 
products not elsewhere specified or included Manufacture in which all the 
materials of Chapter 14 used 
must be wholly obtained  
ex Chapter 15 Animal or vegetable fats 
and oils and their cleavage 
products; prepared edible 
fats; animal or vegetable waxes; except for: 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
1501 Pig fat (including lard) and 
poultry fat, other than that 
of heading No. 0209 or 1503: 
   
 - Fats from bones or waste Manufacture from materials 
of any heading except those 
of heading No. 0203, 0206 
or 0207 or bones of heading No. 0506 
  
 - Other Manufacture from meat or 
edible offal of swine of 
heading No. 0203 or 0206 or 
of meat and edible offal of poultry of heading No. 0207 
  
1502 Fats of bovine animals, 
sheep or goats, other than 
those of heading No. 1503 
   
 - Fats from bones or waste Manufacture from materials 
of any heading except those of heading No. 0201, 0202, 
0204 or 0206 or bones of 
heading No. 0506   
 - Other Manufacture in which all the 
materials of Chapter 2 used must be wholly obtained 
  
1504 Fats and oils and their 
fractions, of fish or marine 
mammals, whether or not 
refined, but not chemically modified: 
   WT/COMTD/N/17 
Page 38  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Solid fractions  Manufacture from materials 
of any heading including 
other materials of heading No. 1504 
  
 - Other Manufacture in which all the 
materials of Chapters 2 and 3 used must be wholly obtained 
  
ex 1505 Refined lanolin Manufacture from crude wool 
grease of heading No. 1505 
  
1506 Other animal fats and oils 
and their fractions, whether 
or not refined, but not 
chemically modified: 
   
 - Solid fractions Manufacture from materials 
of any heading including 
other materials of heading 
No. 1506   
 - Other Manufacture in which all the 
materials of Chapter 2 used must be wholly obtained 
  
1507 to 1515 Vegetable oils and their 
fractions: 
   
 - Soya, ground nut, palm, 
copra, palm kernel, 
babassu, tung and oiticica 
oil, myrtle wax and Japan wax, fractions of jojoba 
oil and oils for technical 
or industrial uses other 
than the manufacture of 
foodstuffs for human consumption 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
 - Solid fractions, except for 
that of jojoba oil Manufacture from other 
materials of heading 
Nos. 1507 to 1515 
  
 - Other Manufacture in which all the 
vegetable materials used must 
be wholly obtained    WT/COMTD/N/17 
 Page 39 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
1516 Animal or vegetable fats 
and oils and their fractions, 
partly or wholly hydrogenated, inter-
esterified, re-esterified or 
elaidinized, whether or not refined, but not further 
prepared Manufacture in which: 
- all the materials of 
Chapter 2 used must be wholly obtained; 
- all the vegetable materials 
used must be wholly obtained. However, 
materials of headings 
Nos. 1507, 1508, 1511 and 1513 may be used 
  
1517 Margarine; edible mixtures 
or preparations of animal or vegetable fats or oils or 
of fractions of different fats 
or oils of this Chapter, 
other than edible fats or 
oils or their fractions of heading No. 1516  Manufacture in which: 
- all the materials of 
Chapters 2 and 4 used are 
wholly obtained, and 
- all the vegetable materials 
used are wholly obtained. 
However, materials of headings 1507, 1508, 1511 
and 1513 may be used  
Chapter 16 Preparations of meat, of 
fish or of crustaceans, 
molluscs or other aquatic invertebrates Manufacture from animals of 
Chapter 1.  All the materials 
of Chapter 3 used must be wholly obtained  
ex Chapter 17 Sugars and sugar 
confectionery; except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
ex 1701 Cane or beet sugar and 
chemically pure sucrose, in 
solid form, flavoured or 
coloured  Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works price of the product 
  
1702 Other sugars, including 
chemically pure lactose, 
maltose, glucose and fructose, in solid form; 
sugar syrups not containing 
added flavouring or colouring matter; artificial 
honey, whether or not 
mixed with natural honey; caramel: 
   
 - Chemically pure maltose 
and fructose Manufacture from materials 
of any heading including 
other materials of heading 
No. 1702   WT/COMTD/N/17 
Page 40  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other sugars in solid 
form, flavoured or 
coloured Manufacture in which the 
value of any materials of 
Chapter 17 used does not exceed 30% of the ex-works 
price of the product 
  
 - Other Manufacture in which all the 
materials must already be 
originating   
ex 1703 Molasses resulting from 
the extraction or refining of sugar, flavoured or 
coloured Manufacture in which the 
value of any materials of Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
  
1704 Sugar confectionery 
(including white chocolate), not containing 
cocoa Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works price of the product  
Chapter 18 Cocoa and cocoa 
preparations Manufacture in which: 
- all the materials used are 
classified within a heading, other than that of the 
product; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product  
1901 Malt extract; food 
preparations of flour, meal, 
starch or malt extract, not 
containing cocoa or containing less than 40% 
by weight of cocoa 
calculated on a totally defatted basis, not 
elsewhere specified or 
included;  food preparations of goods of 
heading No. 0401 to 0404, 
not containing cocoa or containing less than 5% by 
weight of cocoa calculated 
on a totally defatted basis, not elsewhere specified or 
included: 
    WT/COMTD/N/17 
 Page 41 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Malt extract Manuf acture from cereals of 
Chapter 10 
  
 - Other Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
  
 - Containing 20% or less 
by weight of meat, meat 
offal, fish, crustaceans or molluscs Manufacture in which all the 
cereals and derivatives 
(except durum wheat and its derivatives) used must be 
wholly obtained 
  
 - Containing more than 
20% by weight of meat, 
meat offal, fish, crustaceans or molluscs Manufacture in which: 
- all cereals and derivatives 
(except durum wheat and its derivatives) used must be 
wholly obtained; 
- all the materials of 
Chapters 2 and 3 used are 
wholly obtained 
  
1903 Tapioca and substitutes 
therefor prepared from starch, in the form of 
flakes, grains, pearls, 
siftings or in similar forms  Manufacture from materials 
of any heading except potato starch of heading No. 1108  
19044 Prepared foods obtained by 
the swelling or roasting of cereals or cereal products 
(for example corn flakes); 
cereals (other than maize (corn)) in grain form or in 
the form of flakes or other 
worked grains (except flour and meal), pre-cooked, or 
otherwise prepared, not 
elsewhere specified or 
included Manufacture: 
- from materials not classified 
within heading No. 1806; 
- in which all the cereals and 
flour (except durum wheat and its derivatives and Zea 
indurata maize) used must 
be wholly obtained
5 
- in which the value of any 
materials of Chapter 17 used 
does not exceed 30% of the 
ex-works price of the 
product 
  
                                                      
4 This rule, inserted by Decision No. 188/99 (OJ No L [to be published] ), e.i.f. 1 January 2000, replaces 
the former rule for heading No. 1904. 
5 The exception concerning the Zea indurata maize is applicable until 31.12.2002. WT/COMTD/N/17 
Page 42  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
1905 Bread, pastry, cakes, 
biscuits and other bakers' 
wares, whether or not containing cocoa; 
communion wafers, empty 
cachets of a kind suitable for pharmaceutical use, 
sealing wafers, rice paper 
and similar products Manufacture from materials 
of any heading, except those 
of Chapter 11  
ex Chapter 20 Preparations of vegetables, 
fruit, nuts or other parts of 
plants; except for: 
 Manufacture in which all the 
fruit, nuts or vegetables used 
must be wholly obtained  
ex 2001 Yams, sweet potatoes and 
similar edible parts of 
plants containing 5% or 
more by weight of starch, prepared or preserved by 
vinegar or acetic acid 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
ex 2004 and 
ex 2005 Potatoes in the form of 
flour, meal or flakes, 
prepared or preserved 
otherwise than by vinegar or acetic acid 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
2006 Vegetables, fruit, nuts, 
fruit-peel and other parts of 
plants, preserved by sugar 
(drained, glacé or crystallized) 
 Manufacture in which the 
value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works price of the product  
2007 Jams, fruit jellies, 
marmalades, fruit or nut 
purée and fruit or nut 
pastes, being cooked 
preparations, whether or 
not containing added sugar or other sweetening matter Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works 
price of the product 
  
ex 2008 - Nuts, not containing 
added sugar or spirits Manufacture in which the 
value of the originating nuts and oil seeds of heading 
No. 0801, 0802 and 1202 
to 1207 used exceeds 60% of the ex-works price of the 
product 
   WT/COMTD/N/17 
 Page 43 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Peanut butter; mixtures 
based on cereals; palm 
hearts; maize (corn) 
 Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
 - Other except for fruit and 
nuts cooked otherwise than by steaming or 
boiling in water, not 
containing added sugar, frozen Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works price of the product 
  
2009 Fruit juices  and vegetable 
juices (including grape 
must), unfermented and not 
containing added spirit, whether or not containing 
added sugar or other 
sweetening matter Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
of Chapter 17 used does not exceed 30% of the ex-works 
price of the product  
ex Chapter 21 Miscellaneous edible 
preparations; except for: Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
  
2101 Extracts, essences and 
concentrates, of coffee, tea, 
maté and preparations with a basis of these products or 
with a basis of coffee, tea 
or maté; roasted chicory and other coffee 
substitutes, and extracts, 
essences and concentrates thereof 
 Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- all the chicory used must be 
wholly obtained  
2103 Sauces and preparations 
therefor;  mixed 
condiments and mixed 
seasonings; mustard flour 
and meal and prepared 
mustard:    WT/COMTD/N/17 
Page 44  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Sauces and preparations 
therefor; mixed 
condiments and mixed seasonings Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
mustard flour or meal or 
prepared mustard may be used 
  
 - Mustard flour and meal 
and prepared mustard 
 Manufacture from materials 
of any heading  
ex 2104 Soups and broths and 
preparations thereof  Manufacture from materials 
of any heading except prepared or preserved 
vegetables of heading 
No. 2002 to 2005 
  
2106 Food preparations not 
elsewhere specified or included Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of any materials of 
Chapter 17 used does not 
exceed 30% of the ex-works price of the product  
ex Chapter 22 Beverages, spirits and 
vinegar;  except for: Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- all the grapes or any 
material derived from 
grapes used must be wholly 
obtained  
2202 Waters, including mineral 
waters and aerated waters, 
containing added sugar or 
other sweetening matter or flavoured, and other non-
alcoholic beverages, not 
including fruit or vegetable juices of heading No. 2009 Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of any materials of 
Chapter 17 used does not exceed 30% of the ex-works 
price of the product;  and 
- any fruit juice used (except 
for pineapple, lime and 
grapefruit juices) must 
already be originating   WT/COMTD/N/17 
 Page 45 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
22076 Undenatured ethyl alcohol 
of an alcoholic strength by 
volume of 80% vol or higher;  ethyl alcohol and 
other spirits, denatured, of 
any strength Manufacture: 
- from materials not classified 
within heading Nos. 2207 or 2208; 
- in which all the grapes or 
any material derived from grapes used must be wholly 
obtained or if all the other 
materials used are already originating, arrack may be 
used up to a limit of 5% by 
volume 
  
2208 Undenatured ethyl alcohol 
of an alcoholic strength by 
volume of less than 
80% vol; spirits, liqueurs 
and other spirituous beverages Manufacture: 
- from materials not classified 
within heading Nos. 2207 
or 2208; 
- in which all the grapes or 
any material derived from 
grapes used must be wholly 
obtained or if all the other materials used are already 
originating, arrack may be 
used up to a limit of 5% by volume  
ex Chapter 23 Residues and waste from 
the food industries;  
prepared animal fodder;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
ex 2301 Whale meal;  flours, meals 
and pellets of fish or of 
crustaceans, molluscs or 
other aquatic invertebrates, unfit for human 
consumption 
 Manufacture in which all the 
materials of Chapters 2 and 3 
used must be wholly obtained  
ex 2303 Residues from the 
manufacture of starch from 
maize (excluding 
concentrated steeping liquors), of a protein 
content, calculated on the 
dry product, exceeding 40% by weight 
 Manufacture in which all the 
maize used must be wholly 
obtained  
                                                      
6 This rule, inserted by Decision No. 188/99 (OJ No  L [to be published]), e.i.f. 1 January 2000, replaces 
the former rule for heading No. 2207, which was inserted by Decision No. 45/99 (OJ No L266, dated 
19 October 2000), e.i.f. 1 January 1999. WT/COMTD/N/17 
Page 46  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 2306 Oil cake and other solid 
residues resulting from the 
extraction of olive oil, containing more than 3% 
of olive oil 
 Manufacture in which all the 
olives used must be wholly 
obtained  
2309 Preparations of a kind used 
in animal feeding Manufacture in which: 
- all the cereals, sugar or 
molasses, meat or milk used must already be originating; 
- all the materials of 
Chapter 3 used must be wholly obtained  
Chapter 24 Tobacco and manufactured 
tobacco substitutes;  except 
for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
2402 Cigars, cheroots, cigarillos 
and cigarettes, of tobacco or of tobacco substitutes Manufacture in which at least 
70% by weight of the unmanufactured tobacco or 
tobacco refuse of heading 
No. 2401 used must already be originating 
  
ex 2403  Smoking tobacco Manufacture in which at least 
70% by weight of the 
unmanufactured tobacco or tobacco refuse of heading 
No. 2401 used must already 
be originating  
ex Chapter 25 Salt;  sulphur, earths and 
stone;  plastering materials; lime and cement;  except 
for: Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
  
ex 2504 Natural crystalline 
graphite, with enriched carbon content, purified 
and ground Enriching of the carbon 
content, purifying and grinding of crude crystalline 
graphite 
  
ex 2515 Marble, merely cut by 
sawing or otherwise into blocks or slabs of a 
rectangular (including 
square) shape, of a 
thickness not exceeding 
25 cm  Cutting, by sawing or 
otherwise, of marble (even if already sawn) of a thickness 
exceeding 25 cm   WT/COMTD/N/17 
 Page 47 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 2516 Granite, porphyry, basalt, 
sandstone and other 
monumental and building stone, merely cut by 
sawing or otherwise, into 
blocks or slabs of a rectangular (including 
square) shape, of a 
thickness not exceeding 25 cm 
 Cutting, by sawing or 
otherwise, of stone (even if 
already sawn) of a thickness exceeding 25 cm  
ex 2518 Calcined dolomite Calcination of dolomite not 
calcined 
  
ex 2519 Crushed natural 
magnesium carbonate 
(magnesite), in hermetically sealed 
containers, and magnesium 
oxide, whether or not pure, other than fused magnesia 
or dead-burned (sintered) 
magnesia  Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
natural magnesium carbonate 
(magnesite) may be used  
ex 2520 Plasters specially prepared 
for dentistry Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product 
  
ex 2524 Natural asbestos fibres Manufacture from asbestos 
concentrate 
  
ex 2525 Mica powder Grinding of mica or mica 
waste 
  
ex 2530 Earth colours, calcined or 
powdered Calcination or grinding of 
earth colours  
Chapter 26 Ores, slag and ash Manufacture in which all the 
materials used are classified 
within a heading other than that of the product. 
  
ex Chapter 27 Mineral fuels, mineral oils 
and products of their distillation;  bituminous 
substances;  mineral 
waxes;  except for:  Manufacture in which all the 
materials used are classified within a heading other than 
that of the product.  WT/COMTD/N/17 
Page 48  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 2707 Oils in which the weight of 
the aromatic constituents 
exceeds that of the non-aromatic constituents, 
being oils similar to 
mineral oils obtained by distillation of high 
temperature coal tar, of 
which more than 65% by volume distils at a 
temperature of up to 250°C 
(including mixtures of petroleum spirit and 
benzole), for use as power 
or heating fuels 
 Operations of refining and/or 
one or more specific 
process(es)
7 
 
Or 
 Other operations in which all 
the materials used are 
classified within a heading other than that of the product.  
However, materials classified 
within the same heading may be used provided their value 
does not exceed 50% of the 
ex-works price of the product 
  
ex 2709 Crude oils obtained from 
bituminous minerals Destructive distillation of 
bituminous materials   
2710 Petroleum oils and oils 
obtained from bituminous materials, other than crude;  
preparations not elsewhere 
specified or included, containing by weight 70% 
or more of petroleum oils 
or of oils obtained from bituminous materials, these 
oils being the basic 
constituents of the preparations Operations of refining and/or 
one or more specific process(es)
8 
 
Or 
 
Other operations in which all 
the materials used are classified within a heading 
other than that of the product.  
However, materials classified 
within the same heading may 
be used provided their value does not exceed 50% of the 
ex-works price of the product 
  
2711 Petroleum gases and other 
gaseous hydrocarbons Operations of refining and/or 
one or more specific process(es)
9 
 
Or 
 
Other operations in which all 
the materials used are 
classified within a heading 
other than that of the product.  However, materials classified 
within the same heading may 
be used provided their value does not exceed 50% of the 
ex-works price of the product  
                                                      
7 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
8 For the special conditions relating to "speci fic processes", see Introductory Note 7.2. 
9 For the special conditions relating to "specific proce sses", see Introductory Note 5, 7.1, 7.2, and 7.3.  WT/COMTD/N/17 
 Page 49 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
2712 Petroleum jelly;  paraffin 
wax, microcrystalline 
petroleum wax, slack wax, ozokerite, lignite wax, peat 
wax, other mineral waxes 
and similar products obtained by synthesis or by 
other processes, whether or 
not coloured Operations of refining and/or 
one or more specific 
process(es)
10 
 
Or 
 
Other operations in which all 
the materials used are 
classified within a heading 
other than that of the product.  
However, materials classified within the same heading may 
be used provided their value 
does not exceed 50% of the ex-works price of the product 
  
2713 Petroleum coke, petroleum 
bitumen and other residues of petroleum oils or of oils 
obtained from bituminous 
materials Operations of refining and/or 
one or more specific process(es)
11 
 
Or 
 
Other operations in which all 
the materials used are 
classified within a heading 
other than that of the product.  However, materials classified 
within the same heading may 
be used provided their value does not exceed 50% of the 
ex-works price of the product 
  
2714 Bitumen and asphalt, 
natural;  bituminous or oil 
shale and tar sands;  
asphaltites and asphaltic rocks Operations of refining and/or 
one or more specific 
process(es)
12 
 
Or 
 
Other operations in which all 
the materials used are 
classified within a heading 
other than that of the product.  However, materials classified 
within the same heading may 
be used provided their value 
does not exceed 50% of the 
ex-works price of the product   
                                                      
10 For the special conditions relating to "speci fic processes", see Introductory Note 7.2. 
11 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
12 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. WT/COMTD/N/17 
Page 50  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
2715 Bituminous mixtures based 
on natural asphalt, on 
natural bitumen, on petroleum bitumen, on 
mineral tar or on mineral 
tar pitch Operations of refining and/or 
one or more specific 
process(es)
13 
 
Or 
 
Other operations in which all 
the materials used are 
classified within a heading 
other than that of the product.  
However, materials classified within the same heading may 
be used provided their value 
does not exceed 50% of the ex-works price of the product  
ex Chapter 28 Inorganic chemicals;  
organic or inorganic 
compounds or precious 
metals, of rare-earth 
metals, of radioactive 
elements or of isotopes;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product.  However, 
materials classified within the 
same heading may be used provided their value does not 
exceed 20% of the ex-works 
price of the product  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product 
ex 2805 "Mischmetall" Manufacture by electrolytic 
or thermal treatment in which the value of all the materials 
used does not exceed 50% of 
the ex-works price of the product 
  
ex 2811 Sulphur trioxide Manufacture from sulphur 
dioxide Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
ex 2833 Aluminium sulphate Manufacture in which the 
value of all the materials used 
does not exceed 50% of the 
ex-works price of the product   
ex 2840 Sodium perborate Manufacture from disodium 
tetraborate pentahydrate Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
                                                      
13 For the special conditions relating to "specific pr ocesses", see Introductory Notes 7.1, 7.2 and 7.3.  WT/COMTD/N/17 
 Page 51 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 29 Organic chemicals;  except 
for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
materials classified within the 
same heading may be used provided their value does not 
exceed 20% of the ex-works 
price of the product  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
ex 2901 Acyclic hydrocarbons for 
use as power or heating fuels Operations of refining and/or 
one or more specific process(es)
14 
 
Or 
  
  Other operations in which all 
the materials used are 
classified within a heading other than that of the product.  
However, materials classified 
within the same heading may be used provided their value 
does not exceed 50% of the 
ex-works price of the product 
  
ex 2902 Cyclanes and cyclenes 
(other than azulenes), 
benzene, toluene, xylenes, for use as power or heating 
fuels Operations of refining and/or 
one or more specific 
process(es)
15 
 
Or 
 Other operations in which all 
the materials used are 
classified within a heading 
other than that of the product.  
However, materials classified within the same heading may 
be used, provided their value 
does not exceed 50% of the ex-works price of the product 
  
                                                      
14 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
15 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. WT/COMTD/N/17 
Page 52  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 2905 Metal alcoholates of 
alcohols and of ethanol or 
glycerol Manufacture from materials 
of any heading, including 
other materials of heading No. 2905.  However, metal 
alcoholates of this heading 
may be used, provided their value does not exceed 20% of 
the ex-works price of the 
product  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
2915 Saturated acyclic 
monocarboxylic acids and their anhydrides, halides, 
peroxides and peroxyacids;  
their halogenated, 
sulphonated, nitrated or 
nitrosated derivatives  Manufacture from materials 
of any heading.  However, the value of all the materials of 
heading No. 2915 and 2916 
used may not exceed 20% of 
the ex-works price of the 
product Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
ex 2932 - Internal ethers and their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives Manufacture from materials 
of any heading.  However, the value of all the materials of 
heading No. 2909 used may 
not exceed 20% of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
 - Cyclic acetals and 
internal hemiacetals and their halogenated, 
sulphonated, nitrated or 
nitrosated derivatives 
 Manufacture from materials 
of any heading Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
2933 Heterocyclic compounds 
with nitrogen heteroatom(s) only Manufacture from materials 
of any heading.  However, the value of all the materials of 
heading No. 2932 and 2933 
used may not exceed 20% of 
the ex-works price of the 
product  Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
2934 Nucleic acids and their 
salts;  other heterocyclic compounds Manufacture from materials 
of any heading.  However the value of all the materials of 
heading No. 2932, 2933 
and 2934 used may not exceed 20% of the ex-works 
price of the product Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  WT/COMTD/N/17 
 Page 53 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 30 Pharmaceutical products;  
except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However 
materials classified within the 
same heading may be used provided their value does not 
exceed 20% of the ex-works 
price of the product   
3002 Human blood;  animal 
blood prepared for therapeutic, prophylactic or 
diagnostic uses;  antisera 
and other blood fractions 
and modified 
immunological products whether or not obtained by 
means of biotechnological 
processes;  vaccines, toxins, cultures of micro-
organisms (excluding 
yeasts) and similar products: 
   
 - Products consisting of 
two or more constituents which have been mixed 
together for therapeutic or 
prophylactic uses or unmixed products for 
these uses, put up in 
measured doses or in forms or packings for 
retail sale 
 Manufacture from materials 
of any heading, including other materials of heading 
No. 3002.  The materials of 
this description may also be used, provided their value 
does not exceed 20% of the 
ex-works price of the product  
 - Other:   
 -- human blood Manufacture from materials 
of any heading, including 
other materials of heading 
No. 3002.  The materials of this description may also be 
used, provided their value 
does not exceed 20% of the ex-works price of the product 
  
 -- animal blood prepared 
for therapeutic or 
prophylactic uses Manufacture from materials 
of any heading, including 
other materials of heading 
No. 3002.  The materials of this description may also be 
used, provided their value 
does not exceed 20% of the ex-works price of the product 
  WT/COMTD/N/17 
Page 54  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 -- blood fractions other 
than antisera, 
haemoglobin and serum globulin Manufacture from materials 
of any heading, including 
other materials of heading No. 3002.  The materials of 
this description may also be 
used, provided their value does not exceed 20% of the 
ex-works price of the product 
  
 -- haemoglobin, blood 
globulin and serum 
globulin Manufacture from materials 
of any heading, including 
other materials of heading No. 3002.  The materials of 
this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the product   
 -- other Manufacture from materials 
of any heading, including 
other materials of heading 
No. 3002.  The materials of this description may also be 
used, provided their value 
does not exceed 20% of the 
ex-works price of the product 
  
3003 and 3004 Medicaments (excluding 
goods of heading No. 3002, 
3005 or 3006):    
 - Obtained from amikacin 
of heading No. 2941 Manufacture in which all the 
materials used are classified within a heading other than 
that of the product.  However, 
materials of heading No. 3003 or 3004 may be 
used provided their value, 
taken together, does not exceed 20% of the ex-works 
price of the product 
   WT/COMTD/N/17 
 Page 55 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product.  However, 
materials of heading No. 3003 or 3004 may be 
used provided their value, 
taken together, does not exceed 20% of the ex-works 
price of the product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
ex Chapter 31 Fertilizers;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
materials classified within the 
same heading may be used provided their value does not 
exceed 20% of the ex-works 
price of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
ex 3105 Mineral or chemical 
fertilizers containing two or three of the fertilizing 
elements nitrogen, 
phosphorous and potassium;  other 
fertilizers;  goods of this 
Chapter in tablets or similar forms or in 
packages of a gross weight 
not exceeding 10 kg, except for: 
- sodium nitrate 
- calcium cyanamide - potassium sulphate 
- magnesium potassium 
sulphate 
 Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product.  However, materials classified within 
the same heading may be 
used provided their value does not exceed 20% of the 
ex-works price of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the product Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
ex Chapter 32 Tanning or dyeing extracts;  
tannins and their 
derivatives;  dyes, pigments and other 
colouring matter;  paints 
and varnishes;  putty and other mastics;  inks;  
except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
materials classified within the 
same heading may be used provided their value does not 
exceed 20% of the ex-works 
price of the product  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product WT/COMTD/N/17 
Page 56  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 3201 Tannins and their salts, 
esters, ethers, and other 
derivatives Manufacture from tanning 
extracts of vegetable origin Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
 
3205 Colour lakes; preparations 
as specified in Note 3 to 
this chapter based on 
colour lakes16 Manufacture from materials 
of any heading, except 
heading No. 3203, 3204 
and 3205.  However, materials from heading 
No. 3205 may be used 
provided their value does not exceed 20% of the ex-works 
price of the product Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product 
ex Chapter 33 Essential oils and 
resinoids;  perfumery, cosmetic or toilet 
preparations, except for: Manufacture in which all the 
materials used are classified within a heading other than 
that of the product.  However, 
materials classified within the same heading may be used 
provided their value does not 
exceed 20% of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
3301 Essential oils (terpeneless 
or not), including concretes and absolutes;  resinoids;  
extracted oleoresins;  
concentrates of essential oils in fats, in fixed oils, in 
waxes or the like, obtained 
by enfleurage or maceration;  terpenic by-
products of the 
deterpenation of essential 
oils;  aqueous distillates 
and aqueous solutions of essential oils 
 Manufacture from materials 
of any heading, including materials of a different 
"group"
17 in this heading.  
However, materials of the same group may be used, 
provided their value does not 
exceed 20% of the ex-works price of the product Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
                                                      
16 According to Note 3 to Chapter 32 these prepara tions are those used for colouring any material or 
used as ingredients in the manufacturing of colouring pr eparations, provided that th ey are not classified in 
another heading in Chapter 32. 
17 A "group" is regarded as any part of the heading separated from the rest by a semicolon.  WT/COMTD/N/17 
 Page 57 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 34 Soap, organic surface-
active agents, washing 
preparations, lubricating preparations, artificial 
waxes, prepared waxes, 
polishing or scouring preparations, candles and 
similar articles, modelling 
pastes, "dental waxes" and dental preparations with a 
basis of plaster; except for: 
 Manufacture in which all the 
materials used are classified 
within a heading other than that of the product. However, 
materials classified within the 
same heading may be used provided that their value does 
not exceed 20% of the ex-
works price of the product Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
ex 3403 Lubricating preparations 
containing petroleum oils 
or oils obtained from 
bituminous minerals, provided they represent 
less than 70% by weight Operations of refining and/or 
one or more specific 
process(es)
18 
 Or 
 
Other operations in which all the materials used are 
classified within a heading 
other than that of the product.  However, materials classified 
within the same heading may 
be used provided their value 
does not exceed 50% of the 
ex-works price of the product   
3404 Artificial waxes and 
prepared waxes:   
 - With a basis of paraffin, 
petroleum waxes, waxes 
obtained from bituminous 
minerals, slack wax or scale wax Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. However, materials classified within the 
same heading may be used 
provided their value does not exceed 50% of the ex-works 
price of the product 
  
 - Other Manufacture from materials 
of any heading, except: 
- hydrogenated oils having 
the character of waxes of heading No. 1516; Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product 
  - fatty acids not chemically 
defined or industrial fatty alcohols having the 
character of waxes of 
heading No. 3823  
                                                      
 18 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. WT/COMTD/N/17 
Page 58  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  - materials of heading 
No. 3404 
  
  However, these materials may 
be used provided that their 
total value does not exceed 20% of the ex-works price of 
the product  
ex Chapter 35 Albuminoidal substances; 
modified starches; glues; enzymes; except for: Manufacture in which all the 
materials used are classified within a heading other than 
that of the product. However, 
materials classified within the same heading may be used 
provided their value does not 
exceed 20% of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
3505 Dextrins and other 
modified starches (for 
example, pregelatinized or 
esterified starches); glues based on starches, or on 
dextrins or other modified 
starches:   
 - Starch ethers and esters Manufacture from materials 
of any heading, except those of heading No. 3505 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
 
 - Other Manufacture from materials 
of any heading, except those 
of heading No. 1108 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
ex 3507 Prepared enzymes not 
elsewhere specified or included Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product  
Chapter 36 Explosives;  pyrotechnic 
products;  matches;  pyrophoric alloys;  certain 
combustible preparations Manufacture in which all the 
materials used are classified within a heading other than 
that of the product. However, 
materials classified within the same heading may be used 
provided their value does not 
exceed 20% of the ex-works price of the product Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  WT/COMTD/N/17 
 Page 59 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 37 Photographic or 
cinematographic goods; 
except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product. However, 
materials classified within the 
same heading may be used provided their value does not 
exceed 20% of the ex-works 
price of the product  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
3701 Photographic plates and 
film in the flat, sensitized, unexposed, of any material 
other than paper, 
paperboard or textiles; 
instant print film in the flat, 
sensitized, unexposed, whether or not in packs:   
 - Instant print film for 
colour photography, in packs Manufacture in which all the 
materials used are classified within a heading other than 
heading Nos. 3701 or 3702.  
However, materials from heading No. 3702 may be 
used provided their value 
does not exceed 30% of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
 - Other Manufacture in which all the 
materials used are classified within a heading other than 
heading Nos. 3701 or 3702.  
However, materials from heading Nos. 3701 and 3702 
may be used provided their 
value taken together, does not 
exceed 20% of the ex-works 
price of the product  Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
3702 Photographic film in rolls, 
sensitized, unexposed, of any material other than 
paper, paperboard or 
textiles;  instant print film in rolls, sensitized, 
unexposed 
 Manufacture in which all the 
materials used are classified within a heading other than 
heading Nos. 3701 or 3702 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
3704 Photographic plates, film 
paper, paperboard and 
textiles, exposed but not developed Manufacture in which all the 
materials used are classified 
within a heading other than heading Nos. 3701 to 3704 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product WT/COMTD/N/17 
Page 60  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 38 Miscellaneous chemical 
products; except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product. However, 
materials classified within the 
same heading may be used  provided their value does not 
exceed 20% of the ex-works 
price of the product  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
ex 3801 - Colloidal graphite in 
suspension in oil and semi-colloidal graphite; 
carbonaceous pastes for 
electrodes Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product 
  
 - Graphite in paste form, 
being a mixture of more than 30% by weight of 
graphite with mineral oils Manufacture in which the 
value of all the materials of heading No. 3403 used does 
not exceed 20% of the ex-
works price of the product  Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
 
ex 3805 Spirits of sulphate 
turpentine, purified Purification by distillation or 
refining of raw spirits of 
sulphate turpentine Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
 
ex 3806 Ester gums Manufacture from resin acids Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
 
ex 3807 Wood pitch (wood tar 
pitch) Distillation of wood tar Ma nufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
 
3808 Insecticides, rodenticides, 
fungicides, herbicides, anti-
sprouting products and plant-growth regulators, 
disinfectants and similar 
products, put up in forms of packings for retail sale 
or as preparations or 
articles (for example, sulphur-treated bands, 
wicks and candles, and fly-
papers)  Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the 
products   WT/COMTD/N/17 
 Page 61 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
3809 Finishing agents, dye 
carriers to accelerate the 
dyeing or fixing of dyestuffs and other 
products and preparations 
(for example, dressings and mordants), of a kind used 
in the textile, paper, leather 
or like industries, not elsewhere specified or 
included 
 Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the 
products  
3810 Pickling preparations for 
metal surfaces;  fluxes and 
other auxiliary preparations 
for soldering, brazing or 
welding; soldering, brazing or welding powders and 
pastes consisting of metal 
and other materials; preparations of a kind used 
as cores or coatings for 
welding electrodes or rods  Manufacture in which the 
value of all the materials used 
does not exceed 50% of the 
ex-works price of the 
products  
3811 Anti-knock preparations, 
oxidation inhibitors, gum 
inhibitors, viscosity improvers, anti-corrosive 
preparations and other 
prepared additives, for mineral oils (including 
gasoline) or for other 
liquids used for the same purposes as mineral oils:   
 - Prepared additives for 
lubricating oil, containing 
petroleum oils or oils 
obtained from bituminous minerals Manufacture in which the 
value of all the materials of 
heading No. 3811 used does 
not exceed 50% of the ex-works price of the product 
  
 - Other Manufacture in which the 
value of all the materials used 
does not exceed 50% of the 
ex-works price of the product   
3812 Prepared rubber 
accelerators;  compound plasticizers for rubber or 
plastics, not elsewhere 
specified or included;  anti-oxidizing preparations and 
other compound stabilizers 
for rubber or plastics  Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product  WT/COMTD/N/17 
Page 62  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
3813  Preparations and charges 
for fire-extinguishers; 
charged fire-extinguishing grenades Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product 
  
3814 Organic composite solvents 
and thinners, not elsewhere 
specified or included;  
prepared paint or varnish removers Manufacture in which the 
value of all the materials used 
does not exceed 50% of the 
ex-works price of the product   
3818 Chemical elements doped 
for use in electronics, in the form of discs, wafers or 
similar forms;  chemical 
compounds doped for use 
in electronics 
 Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product  
3819 Hydraulic brake fluids and 
other prepared liquids for hydraulic transmission, not 
containing or containing 
less than 70% by weight of petroleum oils or oils 
obtained from bituminous 
minerals 
 Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product  
3820 Anti-freezing preparations 
and prepared de-icing fluids Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product 
  
3822 Diagnostic or laboratory 
reagents on a backing and 
prepared diagnostic or laboratory reagents, 
whether or not on a 
backing, other than those of heading Nos. 3002 
or 3006 
 Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product  
3823 Industrial monocarboxylic 
fatty acids;  acid oils from 
refining;  industrial fatty alcohols:   
 - Industrial 
monocarboxylic fatty 
acids, acid oils from 
refining 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
 - Industrial fatty alcohols  Manufacture from materials 
of any heading including other materials of heading 
No. 3823 
   WT/COMTD/N/17 
 Page 63 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
3824 Prepared binders for 
foundry moulds or cores; 
chemical products and preparations of the 
chemical or allied 
industries (including those consisting of mixtures of 
natural products), not 
elsewhere specified or included;  residual products 
of the chemical or allied 
industries, not elsewhere specified or included: 
   
 - The following of this 
heading: 
 Prepared binders for 
foundry moulds or cores 
based on natural resinous products 
 
 Naphthenic acids, their 
water insoluble salts and 
their esters 
 
 Sorbitol, other than that 
of heading No. 2905 Manufacture in which all the 
materials used are classified within a heading other than 
that of the product.  However, 
materials classified within the same heading may be used 
provided their value does not 
exceed 20% of the ex-works price of the product Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product WT/COMTD/N/17 
Page 64  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  Petroleum sulphonates, 
excluding petroleum 
sulphonates of alkali metals, of ammonium or 
of ethanolamines; 
thiophenated sulphonic acids of oils obtained 
from bituminous 
minerals, and their salts 
 
 Ion exchangers 
  Getters for vacuum 
tubes 
 
 Alkaline iron oxide for 
the purification of gas 
 
 Ammoniacal gas liquors 
and spent oxide produced in coal gas 
purification 
  Sulphonaphthenic acids, 
their water insoluble 
salts and their esters 
 
 Fusel oil and Dippel's 
oil 
   
  Mixtures of salts having 
different anions 
 
 Copying pastes with a 
basis of gelatin, whether 
or not on a paper or 
textile backing 
   
 - Other Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product   WT/COMTD/N/17 
 Page 65 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
3901 to 3915 Plastics in primary forms, 
waste, parings and scrap, of 
plastic;  except for heading Nos. ex 3907 
and 3912 for which the 
rules are set out below:    
 - Addition 
homopolymerization products in which a single 
monomer contributes 
more than 99% by weight to the total polymer 
content Manufacture in which: 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product;  
- the value of any materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product
19 
 Manufacture in which the 
value of all the materials used does not exceed 25% of the 
ex-works price of the product 
 - Other Manufacture in which the 
value of the materials of 
Chapter 39 used does not exceed 20% of the ex-works 
price of the product
20 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
ex 3907 - Copolymer, made from 
polycarbonate and 
acrylonitrile-butadiene-styrene copolymer (ABS) Manufacture in which all the 
materials used are classified 
within a heading other than that of the product. However, 
materials classified within the 
same heading may be used provided their value does not 
exceed 50% of the ex-works 
price of the product
21  
 - Polyester  Manufacture in which the 
value of any materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product and/or manufacture from 
polycarbonate of tetrabromo-
(bisphenol A)   
                                                      
 19 In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, 
on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to 
that group of materials which predominates by weight in the product.  
20 In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, 
on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to 
that group of materials which predominates by weight in the product.  
21 In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, 
on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to 
that group of materials which predominates by weight in the product. WT/COMTD/N/17 
Page 66  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
3912 Cellulose and its chemical 
derivatives, not elsewhere 
specified or included, in primary forms Manufacture in which the 
value of any materials 
classified in the same heading as the product does not 
exceed 20% of the ex-works 
price of the product   
3916 to 3921 Semi-manufactures and 
articles of plastics;  except for heading Nos. ex 3916, 
ex 3917, ex 3920 and 
ex 3921, for which the rules are set out below: 
   
 - Flat products, further 
worked than only surface-
worked or cut into forms other than rectangular 
(including square);  other 
products, further worked than only surface-worked Manufacture in which the 
value of any materials of 
Chapter 39 used does not exceed 50% of the ex-works 
price of the product Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
 - Other:   
 -- Addition 
homopolymerization 
products in which a 
single monomer contributes more than 
99% by weight to the 
total polymer content Manufacture in which: 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the product;  
- the value of any materials of 
Chapter 39 used does not exceed 20% of the ex-works 
price of the product
22 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the 
ex-works price of the product 
 -- Other Manufacture in which the 
value of any materials of 
Chapter 39 used does not 
exceed 20% of the ex-works 
price of the product1 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the 
ex-works price of the product 
 
ex 3916 and 
ex 3917 Profile shapes and tubes Manufacture in which: 
- the value of all the materials 
used does not exceed 50% of the ex-works price of the 
product;  
- the value of any materials 
classified within the same 
heading as the product used 
does not exceed 20% of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
                                                      
 22 In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, 
on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to 
that group of materials which predominates by weight in the product.  WT/COMTD/N/17 
 Page 67 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 3920 - Ionomer sheet or film Manufacture from a 
thermoplastic partial salt 
which is a copolymer of ethylene and metacrylic acid 
partly neutralized with metal 
ions, mainly zinc and sodium  Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
 - Sheets of regenerated 
cellulose, polyamides or polyethylene Manufacture in which the 
value of any materials classified in the same heading 
as the product does not 
exceed 20% of the ex-works price of the product 
  
ex 3921 Foils of plastic, metallized Manufacture from highly 
transparent polyester foils 
with a thickness of less than 23 micron
23 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
3922 to 3926 Articles of plastics Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product  
ex Chapter 40 Rubber and articles 
thereof;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
  
ex 4001 Laminated slabs or crepe 
rubber for shoes Lamination of sheets of 
natural rubber 
  
4005 Compounded rubber, 
unvulcanized, in primary 
forms or in plates, sheets or strip Manufacture in which the 
value of all the materials 
used, except natural rubber, does not exceed 50% of the 
ex-works price of the product 
  
4012 Retreaded or used 
pneumatic tyres of rubber;  
solid or cushion tyres, interchangeable tyre treads 
and tyre flaps, of rubber: 
   
 - Retreaded pneumatic, 
solid or cushion tyres, of 
rubber 
 Retreading of used tyres  
 - Other Manufacture from materials 
of any heading, except those 
of heading Nos. 4011 or 4012 
  
                                                      
 23 The following foils shall be considered as highly transparent:  foils, the optical dimming of which - 
measured according to ASTM-D 1003 -16 by Gardner Hazemete r (i.e. Hazefactor) - is less than 2 per cent. WT/COMTD/N/17 
Page 68  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 4017 Articles of hard rubber Manufacture from hard 
rubber  
ex Chapter 41 Raw hides and skins (other 
than furskins) and leather; except for: Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
  
ex 4102 Raw skins of sheep or 
lambs, without wool on Removal of wool from sheep 
or lamb skins, with wool on 
  
4104 to 4107 Leather, without hair or 
wool, other than leather of 
heading Nos. 4108 or 4019 Retanning of pre-tanned  
leather 
 Or 
 
Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
4109 Patent leather and patent 
laminated leather;  
metallized leather Manufacture from leather of 
heading Nos. 4104 to 4107 
provided its value does not 
exceed 50% of the ex-works price of the product  
Chapter 42 Articles of leather; 
saddlery and harness; 
travel goods, handbags and similar containers;  articles 
of animal gut (other than 
silk worm gut) Manufacture in which all the 
materials used are classified 
within a heading other than that of the product  
ex Chapter 43 Furskins and artificial fur; 
manufactures thereof; except for: Manufacture in which all the 
materials used are classified within a heading other than 
that of the product  
ex 4302 Tanned or dressed furskins, 
assembled:   
 - Plates, crosses and similar 
forms Bleaching or dyeing, in 
addition to cutting and 
assembly of non-assembled, 
tanned or dressed furskins  
 - Other Manufacture from non-
assembled, tanned or dressed 
furskins   
4303 Articles of apparel, 
clothing accessories and other articles of furskin Manufacture from non-
assembled, tanned or dressed furskins of heading No. 4302   WT/COMTD/N/17 
 Page 69 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 44 Wood and articles of wood;  
wood charcoal; except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
ex 4403 Wood roughly squared Manufacture from wood in 
the rough, whether or not 
stripped of its bark or merely 
roughed down   
ex 4407 Wood sawn or chipped 
lengthwise, sliced or peeled, of a thickness 
exceeding 6 mm, planed, 
sanded or finger-jointed 
 Planing, sanding or finger-
jointing  
ex 4408 Veneer sheets and sheets 
for plywood, of a thickness 
not exceeding 6 mm, 
spliced, and other wood sawn lengthwise, sliced or 
peeled of a thickness not 
exceeding 6 mm, planed, sanded or finger-jointed 
 Splicing, planing, sanding or 
finger-jointing  
ex 4409 Wood continuously shaped 
along any of its edges or 
faces, whether or not 
planed, sanded or finger-jointed:   
 - Sanded or finger-jointed Sanding or finger-jointing  
 - Beadings and mouldings 
 Beading or moulding  
ex 4410 to 
ex 4413 Beadings and mouldings, 
including moulded skirting 
and other moulded boards 
 Beading or moulding  
ex 4415 Packing cases, boxes, 
crates, drums and similar 
packings, of wood  Manufacture from boards not 
cut to size  
ex 4416 Casks, barrels, vats, tubs 
and other coopers' products and parts thereof, of wood 
 Manufacture from riven 
staves, not further worked than sawn on the two 
principal surfaces  
ex 4418 - Builders' joinery and 
carpentry of wood Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product. However, cellular wood panels, shingles 
and shakes may be used  
 - Beadings and mouldings 
 Beading or moulding  WT/COMTD/N/17 
Page 70  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 4421 Match splints;  wooden 
pegs or pins for footwear Manufacture from wood of 
any heading except drawn 
wood of heading No. 4409  
ex Chapter 45 Cork an d articles of cork; 
except for: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product   
4503 Articles of natural cork Manufacture from cork of 
heading No. 4501  
Chapter 46 Manufactures of straw, of 
esparto or of other plaiting 
materials;  basketware and 
wickerwork Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
Chapter 47 Pulp of wood or of other 
fibrous cellulosic material; 
recovered (waste and 
scrap) paper or paperboard Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
ex Chapter 48 Paper and paperboard; 
articles of paper pulp, of paper or of paperboard; 
except for: 
 Manufacture in which all the 
materials used are classified within a heading other than 
that of the product  
ex 4811 Paper and paperboard, 
ruled, lined or squared only Manufacture from paper-
making materials of 
Chapter 47 
  
4816 Carbon paper, self-copy 
paper and other copying or 
transfer papers (other than 
those of heading No. 4809), duplicator 
stencils and offset plates, 
of paper, whether or not put up in boxes 
 Manufacture from paper-
making materials of 
Chapter 47  
4817 Envelopes, letter cards, 
plain postcards and 
correspondence cards, of 
paper or paperboard; boxes, pouches, wallets 
and writing compendiums, 
of paper or paperboard, containing an assortment of 
paper stationery 
 Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
used does not exceed 50% of the ex-works price of the 
product 
  
ex 4818 Toilet paper Manufacture from paper-
making materials of Chapter 47 
   WT/COMTD/N/17 
 Page 71 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 4819 Cartons, boxes, cases, bags 
and other packing 
containers, of paper, paperboard, cellulose 
wadding or webs of 
cellulose fibres Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
ex 4820 Letter pads Manufacture in which the 
value of all the materials used does not exceed 50% of the 
ex-works price of the product 
  
ex 4823 Other paper, paperboard, 
cellulose wadding and webs of cellulose fibres, 
cut to size or shape Manufacture from paper-
making materials of Chapter 47  
ex Chapter 49 Printed books, newspapers, 
pictures and other products 
of the printing industry; manuscripts, typescripts 
and plans; except for: 
 Manufacture in which all the 
materials used are classified 
within a heading other than that of the product  
4909 Printed or illustrated 
postcards;  printed cards bearing personal greetings, 
messages or 
announcements, whether or not illustrated, with or 
without envelopes or 
trimmings  Manufacture from materials 
not classified within heading Nos. 4909 or 4911  
4910 Calendars of any kind, 
printed, including calendar blocks:   
 - Calendars of the 
"perpetual" type or with replaceable blocks 
mounted on bases other 
than paper or paperboard Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
 - Other Manufacture from materials 
not classified in heading 
Nos. 4909 and 4911  WT/COMTD/N/17 
Page 72  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 50 Silk; except for:  Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
ex 5003 Silk waste (including 
cocoons unsuitable for reeling, yarn waste and 
garnetted stock), carded or 
combed  Carding or combing of silk 
waste  
5004 to ex 5006 Silk yarn and yarn spun 
from silk waste Manufacture from24: 
- raw silk or silk waste carded 
or combed or otherwise 
prepared for spinning, 
- other natural fibres not 
carded or combed or 
otherwise prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5007 Woven fabrics of silk or of 
silk waste:   
 - Incorporating rubber 
thread Manufacture from single 
yarn25  
 - Other Manufacture from26:  
  - coir yarn, 
- natural fibres, - man-made staple fibres not 
carded or combed or 
otherwise prepared for spinning, 
- chemical materials or textile 
pulp, or  
- paper 
or  
                                                      
 24 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 25 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 26 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5.  WT/COMTD/N/17 
 Page 73 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  Printing accompanied by at 
least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink resistance processing, 
permanent finishing, 
decatizing, impregnating, mending and burling) where 
the value of the unprinted 
fabric used does not exceed 47.5% of the ex-works price 
of the product  
ex Chapter 51 Wool, fine or coarse 
animal hair;  horsehair yarn 
and woven fabric; except 
for:  Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
5106 to 5110 Yarn of wool, of fine or 
coarse animal hair or of horsehair Manufacture from
1: 
- raw silk or silk waste carded 
or combed or otherwise 
prepared for spinning, 
- natural fibres, not carded or 
combed or otherwise 
prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5111 to 5113 Woven fabrics of wool, of 
fine or coarse animal hair 
or of horsehair:   
 - Incorporating rubber 
thread Manufacture from single 
yarn27 
  
 - Other Manufacture from28:  
  - coir yarn, 
- natural fibres, 
- man-made staple fibres not 
carded or combed or otherwise prepared for 
spinning, 
- chemical materials or textile 
pulp, or  
- paper 
or  
                                                      
 27 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 28 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. WT/COMTD/N/17 
Page 74  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  Printing accompanied by at 
least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink resistance processing, 
permanent finishing, 
decatizing, impregnating, mending and burling) where 
the value of the unprinted 
fabric used does not exceed 47.5% of the ex-works price 
of the product  
ex Chapter 52 Cotton;  except fo r: Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
  
5204 to 5207 Yarn and thread of cotton Manufacture from29: 
- raw silk or silk waste  
carded or combed or otherwise prepared for 
spinning, 
- natural fibres not carded or 
combed or otherwise 
prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials   
5208 to 5212 Woven fabrics of cotton:   
 - Incorporating rubber 
thread 
  
Manufacture from single 
yarn30  
 - Other Manufacture from31:  
                                                      
 29 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 30 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 31 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5.  WT/COMTD/N/17 
 Page 75 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  - coir yarn, 
- natural fibres, 
- man-made staple fibres not 
carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or textile 
pulp, or 
- paper  
or 
  
  Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, mercerizing, heat setting, 
raising, calendering, shrink 
resistance processing, permanent finishing, 
decatizing, impregnating, 
mending and burling) where the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price 
of the product  
ex Chapter 53 Other vegetable textile 
fibres;  paper yarn and 
woven fabrics of paper yarn;  except for: 
 Manufacture in which all the 
materials used are classified 
within a heading other than that of the product  
5306 to 5308 Yarn of other vegetable 
textile fibres;  paper yarn Manufacture from32: 
- raw silk or silk waste carded 
or combed or otherwise 
prepared for spinning, 
- natural fibres not carded or 
combed or otherwise prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5309 to 531133 Woven fabrics of other 
vegetable textile fibres; 
woven fabrics of paper 
yarn:   
 - Incorporating rubber 
thread Manufacture from single 
yarn34  
                                                      
 32 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 33 The entry for HS heading Nos. 5309 to 5311 replaced  by Decision No. 114/2000 (OJ No. L [to be 
published]), e.i.f. 1 January 2001. WT/COMTD/N/17 
Page 76  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other Manufacture from35: 
- coir yarn, 
- jute yarn, - natural fibres, 
- man-made staple fibres not 
carded or combed or otherwise prepared for 
spinning, 
- chemical materials or textile 
pulp, or  
- paper 
 or 
  
  Printing accompanied by at 
least two preparatory or finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, raising, calendering, shrink 
resistance processing, 
permanent finishing, decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price of the product  
5401 to 5406 Yarn, monofilament and 
thread of man-made 
filaments Manufacture from1: 
- raw silk or silk waste carded 
or combed or otherwise 
prepared for spinning, 
- natural fibres, not carded or 
combed or otherwise 
prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5407 and 5408 Woven fabrics of man-
made filament yarn:   
 - Incorporating rubber 
thread Manufacture from single 
yarn36  
 - Other Manufacture from37:  
                                                                                                                                                                     
 34 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5.  
35 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 36 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 37 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5.  WT/COMTD/N/17 
 Page 77 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  - coir yarn, 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or 
otherwise prepared for 
spinning, 
- chemical materials or textile 
pulp, or 
- paper or  
  Printing accompanied by at 
least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink resistance processing, 
permanent finishing, 
decatizing, impregnating, mending and burling) where 
the value of the unprinted 
fabric used does not exceed 47.5% of the ex-works price 
of the product  
5501 to 5507 Man-made staple fibres Manufacture from chemical 
materials or textile pulp   
5508 to 5511 Yarn and sewing thread of 
man-made staple fibres Manufacture from38: 
- raw silk or silk waste, 
carded or combed or 
otherwise prepared for 
spinning, 
- natural fibres, not carded or 
combed or otherwise 
prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5512 to 5516 Woven fabrics of man-
made staple fibres:   
 - Incorporating rubber 
thread Manufacture from single 
yarn1  
                                                      
 38 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. WT/COMTD/N/17 
Page 78  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other Manufacture from1: 
- coir yarn, 
- natural fibres, - man-made staple fibres not 
carded or combed or 
otherwise prepared for spinning, 
- chemical materials or textile 
pulp, or 
- paper 
or  
  Printing accompanied by at 
least two preparatory or finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, raising, calendering, shrink 
resistance processing, 
permanent finishing, decatizing, impregnating, 
mending and burling) where 
the value of the unprinted fabric used does not exceed 
47.5% of the ex-works price 
of the product  
ex Chapter 56 Wadding, felt and non-
wovens;  special yarns;  
twine, cordage, ropes and 
cables and articles thereof;  except for: Manufacture from
1: 
- coir yarn, 
- natural fibres, 
- chemical materials or textile 
pulp, or 
- paper-making materials 
  
5602 Felt, whether or not 
impregnated, coated, 
covered or laminated:   
 - Needleloom felt Manufacture from39: 
- natural fibres, - chemical materials or textile 
pulp 
However:  
                                                      
39 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5.  WT/COMTD/N/17 
 Page 79 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  - polypropylene filament of 
heading No. 5402, 
- polypropylene fibres of 
heading Nos. 5503 or 5506, 
or 
- polypropylene filament tow 
of heading No. 5501, of 
which the denomination in 
all cases of a single filament or fibre is less than 9 decitex 
may be used, provided their 
value does not exceed 40% of the ex-works price of the 
product 
  
 - Other Manufacture from1: 
- natural fibres, - man-made staple fibres 
made from casein, or 
- chemical materials or textile 
pulp 
  
5604 Rubber thread and cord, 
textile covered;  textile yarn, and strip and the like 
of heading No. 5404 
or 5405, impregnated, coated, covered or sheathed 
with rubber or plastics: 
   
 - Rubber thread and cord, 
textile covered Manufacture from rubber 
thread or cord, not textile 
covered   
 - Other Manufacture from1: 
- natural fibres, not carded or 
combed or otherwise 
processed for spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials   
5605 Metallized yarn, whether or 
not gimped, being textile 
yarn, or strip or the like of 
heading Nos. 5404 or 5405, 
combined with metal in the 
form of thread, strip or powder or covered with 
metal Manufacture from
1: 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials   WT/COMTD/N/17 
Page 80  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
5606 Gimped yarn, and strip and 
the like of heading 
Nos. 5404 or 5405, gimped (other than those of 
heading No. 5605 and 
gimped horsehair yarn);  chenille yarn (including 
flock chenille yarn);  loop 
wale-yarn Manufacture from
40: 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, 
- chemical materials or textile 
pulp, or 
- paper-making materials  
Chapter 5741 Carpets and other textile 
floor coverings:   
 - Of needleloom felt Manufacture from1: 
- natural fibres, or - chemical materials or textile 
pulp 
However:  
  - polypropylene filament of 
heading No. 5402,
or 
- polypropylene fibres of 
heading Nos. 5503 or 5506, 
or 
- polypropylene filament tow 
of heading No. 5501, 
of which the denomination in all cases of a single filament 
or fibre is less than 9 decitex
may be used, provided their value does not exceed 40% of 
the ex-works price of the 
product Jute fabric may be used as a 
backing 
  
 - Of other felt Manufacture from1: 
- natural fibres not carded or 
combed or otherwise 
processed for spinning, 
 
or 
 - chemical materials or textile 
pulp 
  
                                                      
40 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
41 This rule, inserted by Decision No. 188/99 (OJ No L [to be published]), e.i.f. 1 January 2000, 
replaces the former rule for Chapter 57, which was in serted by Decision No. 45/99 (OJ No. L266, dated 
19 October 2000), e.i.f. 1 January 1999.  WT/COMTD/N/17 
 Page 81 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other Manufacture from42: 
- coir yarn or jute yarn, 
- synthetic or artificial 
filament yarn, 
- natural fibres, 
 
or 
 
- man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning 
Jute fabric may be used as a 
backing  
ex Chapter 58 Special woven fabrics;  
tufted textile fabrics;  lace;  tapestries;  trimmings;  
embroidery;  except for:   
 - Combined with rubber 
thread Manufacture from single 
yarn43 
  
 - Other Manufacture from44: 
- natural fibres, - man-made staple fibres not 
carded or combed or  
    otherwise processed for 
spinning, or 
- chemical materials or textile 
pulp 
 
or   
  Printing accompanied by at 
least two preparatory or 
finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink resistance processing, 
permanent finishing, 
decatizing, impregnating, mending and burling), where 
the value of the unprinted 
fabric used does not exceed 47.5% of the ex-works price 
of the product 
  
                                                      
42 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
43 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
44 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. WT/COMTD/N/17 
Page 82  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
5805 Hand-woven tapestries of 
the types gobelins, 
Flanders, Aubusson, Beauvais and the like, and 
needle-worked tapestries 
(for example, petit point, cross stitch), whether or 
not made up 
 Manufacture in which all the 
used are classified within a 
heading, other than that of the product  
5810 Embroidery in the piece, in 
strips or in motifs Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the product  
5901 Textile fabrics coated with 
gum or amylaceous 
substances of a kind used 
for the outer covers of books or the like;  tracing 
cloth;  prepared painting 
canvas;  buckram and 
similar stiffened textile 
fabrics of a kind used for hat foundations 
 Manufacture from yarn  
5902 Tyre cord fabric of high 
tenacity yarn of nylon or 
other polyamides, 
polyesters or viscose rayon:   
 - Containing not more than 
90% by weight of textile materials 
 Manufacture from yarn  
 - Other Manufacture from chemical 
materials or textile pulp    WT/COMTD/N/17 
 Page 83 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
5903 Textile fabrics 
impregnated, coated, 
covered or laminated with plastics, other than those of 
heading No. 5902 Manufacture from yarn 
 
or  
Printing accompanied by at 
least two preparatory or finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, raising, calendering, shrink 
resistance processing, 
permanent finishing, decatizing, impregnating, 
mending and burling) where 
the value of the unprinted 
fabric used does not exceed 
47.5% of the ex-works price of the product 
  
5904 Linoleum, whether or not 
cut to shape;  floor 
coverings consisting of a 
coating or covering applied on a textile backing, 
whether or not cut to shape 
 Manufacture from yarn
45  
5905 Textile wall coverings:   
 - Impregnated, coated, 
covered or laminated with 
rubber, plastics or other materials  
 Manufacture from yarn  
 - Other Manufacture from46:  
  - coir yarn, 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or 
otherwise processed for spinning, or 
- chemical materials or textile 
pulp 
 
or 
  
                                                      
45 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
46 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. WT/COMTD/N/17 
Page 84  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  Printing accompanied by at 
least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerizing, heat setting, 
raising, calendering, shrink resistance processing, 
permanent finishing, 
decatizing, impregnating, mending and burling), where 
the value of the unprinted 
fabric used does not exceed 47.5% of the ex-works price 
of the product 
  
5906 Rubberized textile fabrics, 
other than those of heading No. 5902:   
 - Knitted or crocheted 
fabrics Manufacture from47: 
- natural fibres, - man-made staple fibres, not 
carded or combed or 
otherwise processed for spinning, or 
- chemical materials or textile 
pulp  
 - Other fabrics made of 
synthetic filament yarn, 
containing more than 90% by weight of textile 
materials Manufacture from chemical 
materials  
 - Other Manufacture from yarn 
  
                                                      
47 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5.  WT/COMTD/N/17 
 Page 85 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
5907 Textile fabrics otherwise 
impregnated, coated or 
covered;  painted canvas being theatrical scenery, 
studio backcloths or the 
like Manufacture from yarn 
 
or  
Printing accompanied by at 
least two preparatory or finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, raising, calendering, shrink 
resistance processing, 
permanent finishing, decatising, impregnating, 
mending and burling), 
provided that the value of the 
unprinted fabric used does not 
exceed 47.5% of the ex-works price of the product 
  
5908 Textile wicks, woven, 
plaited or knitted, for 
lamps, stoves, lighters, 
candles or the like;  incandescent gas mantles 
and tubular knitted gas 
mantle fabric therefore, whether or not 
impregnated:   
 - Incandescent gas mantles, 
impregnated Manufacture from tubular 
knitted gas-mantle fabric 
  
 - Other Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
  
5909 to 5911 Textile articles of a kind 
suitable for industrial use:   WT/COMTD/N/17 
Page 86  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Polishing discs or rings 
other than of felt of 
heading No. 5911 Manufacture from yarn or 
waste fabrics or rags of 
heading No. 6310  
 - Woven fabrics, of a kind 
commonly used in paper-
making or other technical 
uses, felted or not, whether or not 
impregnated or coated, 
tubular or endless with single or multiple warp 
and/or weft, or flat woven 
with multiple warp and/or weft of heading No. 5911 Manufacture from
48: 
- coir yarn, 
- the following materials: 
-- yarn of 
polytetrafluoroethylene49, 
-- yarn, multiple, of 
polyamide, coated impregnated or covered 
with a phenolic resin, 
-- yarn of synthetic textile 
fibres of aromatic 
polyamides, obtained by   
  polycondensation of m-
phenylenediamine and isophthalic acid, 
-- monofil of 
polytetrafluoroethylene
50, 
-- yarn of synthetic textile 
fibres of poly-p-phenylene 
terephthalamide, 
-- glass fibre yarn, coated 
with phenol resin and 
gimped with acrylic yarn51,  
  -- copolyester monofilaments 
of a polyester and a resin of terephthalic acid and 1.4 
cyclohexanedincthanol and 
isophthalic acid, 
-- natural fibres, 
- man-made staple fibres not 
carded or combed or otherwise processed for 
spinning, or 
- chemical materials or 
textile pulp 
  
                                                      
48 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
49 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery. 
50 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery. 
51 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery.  WT/COMTD/N/17 
 Page 87 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other Manufacture from52: 
- coir yarn, 
- natural fibres, - man-made staple fibres not 
carded or combed or 
otherwise processed for spinning, or 
- chemical materials or textile 
pulp  
Chapter 60 Knitted or crocheted 
fabrics Manufacture from53: 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or otherwise processed for 
spinning, or 
- chemical materials or textile 
pulp  
Chapter 61 Articles of apparel and 
clothing accessories, 
knitted or crocheted:   
 - Obtained by sewing 
together or otherwise 
assembling, two or more pieces of knitted or 
crocheted fabric which 
have been either cut to form or obtained directly 
to form 
 Manufacture from yarn
54,55  
 - Other  Manufacture from56: 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or textile 
pulp  
ex Chapter 62 Articles of apparel and 
clothing accessories, not knitted or crocheted;  
except for: 
 Manufacture from yarn
57,58  
                                                      
52 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
53 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
54 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
55 See Introductory Note 6. 
56 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
57 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. WT/COMTD/N/17 
Page 88  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 6202, ex 6204, 
ex 6206, ex 6209 and 
ex 6211 Women's, girls' and babies' 
clothing and clothing 
accessories for babies, embroidered Manufacture from yarn
59 
 
Or  
Manufacture from 
unembroidered fabric, provided that the value of the 
unembroidered fabric used 
does not exceed 40% of the ex-works price of the 
product
60 
  
ex 6210 and 
ex 6216 Fire resistant equipment of 
fabric covered with foil of 
aluminized polyester Manufacture from yarn61 
 
Or 
 
Manufacture from uncoated 
fabric provided the value of the uncoated fabric used does 
not exceed 40% of the ex-
works price of the product
62 
  
6213 and 6214 Handkerchiefs, shawls, 
scarves, mufflers, mantillas, veils and the 
like:   
 - Embroidered Manufacture from unbleached 
single yarn63,64 
 
Or  
Manufacture from 
unembroidered fabric, provided that the value of the 
unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the 
product
65 
  
 - Other Manufacture from unbleached 
single yarn66,67
or  
                                                                                                                                                                     
58 See Introductory Note 6. 
59 See Introductory Note 6. 
60 See Introductory Note 6. 
61 See Introductory Note 6. 
62 See Introductory Note 6. 
63 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
64 See Introductory Note 6. 
65 See Introductory Note 6. 
66 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5.  WT/COMTD/N/17 
 Page 89 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  Making up followed by 
printing accompanied by at 
least two preparatory or finishing operations (such as 
scouring, bleaching, 
mercerizing, heat setting, raising, calendering, shrink 
resistance processing, 
permanent finishing, decatizing, impregnating, 
mending and burling), where 
the value of the unprinted goods of heading Nos. 6213 
and 6214 used does not 
exceed 47.5% of the ex-
works price of the product 
  
6217 Other made-up clothing 
accessories;  parts of 
garments or of clothing accessories, other than 
those of heading No. 6212:   
 - Embroidered Manufacture from yarn68 
 
or 
 Manufacture from 
unembroidered fabric, 
provided the value of the unembroidered fabric used 
does not exceed 40% of the 
ex-works price of the product
69 
  
 - Fire resistant equipment 
of fabric covered with foil 
of aluminized polyester Manufacture from yarn70 
or 
Manufacture from uncoated fabric provided that the value 
of the uncoated fabric used 
does not exceed 40% of the ex-works price of the 
product
71 
  
                                                                                                                                                                     
67 See Introductory Note 6. 
68 See Introductory Note 6. 
69 See Introductory Note 6. 
70 See Introductory Note 6. 
71 See Introductory Note 6. WT/COMTD/N/17 
Page 90  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Interlinings for collars 
and cuffs, cut out Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
  
 - Other Manufacture from yarn72  
ex Chapter 63 Other made-up textile 
articles;  sets;  worn clothing and worn textile 
articles;  rags;  except for: Manufacture in which all the 
materials used are classified within a heading, other than 
that of the product 
  
6301 to 6304 Blankets, travelling rugs, 
bed linen etc.;  curtains 
etc.;  other furnishing articles:   
 - Of felt, of non-wovens Manufacture from73: 
- natural fibres, or - chemical materials or textile 
pulp 
  
 - Other:   
 -- Embroidered Manu facture from unbleached 
single yarn74,75 
 
Or  
Manufacture from 
unembroidered fabric (other than knitted or crocheted), 
provided the value of the 
unembroidered fabric used does not exceed 40% of the 
ex-works price of the product  
 -- Other Manufacture from unbleached 
single yarn76,77 
  
                                                      
72 See Introductory Note 6. 
73 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
74 See Introductory Note 6. 
75 For knitted or crocheted articles, not elastic or  rubberised, obtained by sewing or assembling 
pieces of knitted or crocheted fabrics (cut out or kn itted directly to shape), s ee Introductory Note 6. 
76 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
77 For knitted or crocheted articles, not elastic or  rubberized, obtained by sewing or assembling 
pieces of knitted or crocheted fabrics (cut out or kn itted directly to shape), s ee Introductory Note 6.  WT/COMTD/N/17 
 Page 91 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
6305 Sacks and bags, of a kind 
used for the packing of 
goods  Manufacture from
78: 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, or 
- chemical materials or textile 
pulp 
  
6306 Tarpaulins, awnings and 
sunblinds;  tents;  sails for 
boats, sailboards or landcraft;  camping goods:   
 - Of non-wovens Manufacture from79,80: 
- natural fibres, or 
- chemical materials or textile 
pulp 
  
 - Other Manufacture from unbleached 
single yarn1,2 
  
6307 Other made-up articles, 
including dress patterns Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  
6308 Sets consisting of woven 
fabric and yarn, whether or 
not with accessories, for making up into rugs, 
tapestries, embroidered 
table cloths or serviettes, or similar textile articles, put 
up in packings for retail 
sale Each item in the set must 
satisfy the rule which would 
apply to it if it were not included in the set. However, 
non-originating articles may 
be incorporated, provided their total value does not 
exceed 15% of the ex-works 
price of the set  
ex Chapter 64 Footwear, gaiters and the 
like;  except for: Manufacture from materials 
of any headings except for 
assemblies of uppers affixed 
to inner soles or to other sole components of heading 
No. 6406 
  
                                                      
78 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
79 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 5. 
80 See Introductory Note 6. WT/COMTD/N/17 
Page 92  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
6406 Parts of footwear 
(including uppers whether 
or not attached to soles other than outer soles);  
removable in-soles, heel 
cushions and similar articles;  gaiters, leggings 
and similar articles, and 
parts thereof  Manufacture in which all the 
materials used are classified 
within a heading other than that of the product  
ex Chapter 65 Headgear and parts thereof;  
except for: Manufacture in which all the 
materials used are classified 
within a heading, other than that of the product 
  
6503 Felt hats and other felt 
headgear, made from the 
hat bodies, hoods or 
plateaux of heading No. 6501, whether or not 
lined or trimmed 
 Manufacture from yarn or 
textile fibres
81  
6505 Hats and other headgear, 
knitted or crocheted, or 
made up from lace, felt or 
other textile fabric, in the 
piece (but not in strips), whether or not lined or 
trimmed;  hairnets of any 
material, whether or not lined or trimmed Manufacture from yarn or 
textile fibres
82  
ex Chapter 66 Umbrellas, sun umbrellas, 
walking-sticks, seat-sticks, 
whips, riding-crops, and 
parts thereof;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product 
  
6601 Umbrellas and sun 
umbrellas (including 
walking-stick umbrellas, 
garden umbrellas and similar umbrellas) Manufacture in which the 
value of all the materials used 
does not exceed 50% of the 
ex-works price of the product  
Chapter 67 Prepared feathers and 
down and articles made of 
feathers or of down;  
artificial flowers;  articles 
of human hair Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
ex Chapter 68 Articles of stone, plaster, 
cement, asbestos, mica or 
similar materials;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
                                                      
81 See Introductory Note 6. 
82 See Introductory Note 6.  WT/COMTD/N/17 
 Page 93 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 6803 Articles of slate or of 
agglomerated slate Manufacture from worked 
slate 
  
ex 6812 Articles of asbestos;  
articles of mixtures with a 
basis of asbestos or of mixtures with a basis of 
asbestos and magnesium 
carbonate  Manufacture from materials 
of any heading  
ex 6814 Articles of mica, including 
agglomerated or reconstituted mica, on a 
support of paper, 
paperboard or other 
materials Manufacture from worked 
mica (including agglomerated or reconstituted mica)  
Chapter 69 Ceramic products Ma nufacture in which all the 
materials used are classified 
within a heading other than that of the product  
ex Chapter 70 Glass and glassware;  
except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
ex 7003, 
ex 7004 and 
ex 7005 
 Glass with a non-reflecting 
layer Manufacture from materials 
of heading No. 7001  
700683 Glass of heading 
Nos. 7003, 7004 or 7005, 
bent, edgeworked, engraved, drilled, 
enamelled or otherwise 
worked, but not framed or 
fitted with other materials:   
 - Glassplate substrates, 
coated with a dielectric 
thin film, semi-conductor 
grade, in accordance with SEMII standards
84 
 Manufacture from non-coated 
glass-plate substrate of 
heading No. 7006  
 - Other Manufacture from materials 
of heading No. 7001 
  
7007 Safety glass, consisting of 
toughened (tempered) or 
laminated glass 
 Manufacture from materials 
of heading No. 7001  
                                                      
83 This rule, inserted by Decision No. 45/99 (OJ No. L266, dated 19 October 2000), e.i.f. 
1 January 1999, replaces the form er rule for H eading No. 7006. 
84 SEMII – Semiconductor Equipment and Materials Institute Incorporated. WT/COMTD/N/17 
Page 94  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
7008 Multiple-walled insulating 
units of glass 
 Manufacture from materials 
of heading No. 7001  
7009 Glass mirrors, whether or 
not framed, including rear-
view mirrors  Manufacture from materials 
of heading No. 7001  
7010 Carboys, bottles, flasks, 
jars, pots, phials, ampoules and other containers, of 
glass, of a kind used for the 
conveyance or packing of goods;  preserving jars of 
glass;  stoppers, lids and 
other closures, of glass Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
 or 
 
Cutting of glassware, 
provided the total value of the 
uncut glassware used does not exceed 50% of the ex-works 
price of the product 
  
7013 Glassware of a kind used 
for table, kitchen, toilet, 
office, indoor decoration or similar purposes (other 
than that of heading 
Nos. 7010 or 7018) Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
 
or  
Cutting of glassware, 
provided the value of the uncut glassware used does not 
exceed 50% of the ex-works 
price of the product  
or 
  
  Hand-decoration (except silk-
screen printing) of hand-blown glassware, provided 
the total value of the hand-
blown glassware used does not exceed 50% of the ex-
works price of the product 
  
ex 7019 Articles (other than yarn) 
of glass fibres Manufacture from: 
- uncoloured slivers, rovings, 
yarn or chopped strands, or 
- glass wool  
ex Chapter 71 Natural or cultured pearls, 
precious or semi-precious 
stones, precious metals, metals clad with precious 
metal, and articles thereof;  
imitation jewellery;  coin;  except for: 
 Manufacture in which all the 
materials used are classified 
within a heading other than that of the product   WT/COMTD/N/17 
 Page 95 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 7101 Natural or cultured pearls, 
graded and temporarily 
strung for convenience of transport Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product 
  
ex 7102, 
ex 7103 and 
ex 7104 Worked precious or semi-
precious stones (natural, 
synthetic or reconstructed) 
 Manufacture from unworked 
precious or semi-precious 
stones  
7106, 7108 and 
7110 Precious metals:   
 - Unwrought Manufacture from materials 
not classified within 
headings 7106, 7108 
and 7110 
 
or  
Electrolytic, thermal or 
chemical separation of precious metals of heading 
Nos. 7106, 7108 or 7110 
 or 
 
Alloying of precious metals of heading Nos. 7106, 7108 
or 7110 with each other or 
with base metals   
 - Semi-manufactured or in 
powder form Manufacture from unwrought 
precious metals   
ex 7107, 
ex 7109 and 
ex 7111 Metals clad with precious 
metals, semi-manufactured Manufacture from metals clad 
with precious metals, 
unwrought 
  
7116 Articles of natural or 
cultured pearls, precious or 
semi-precious stones (natural, synthetic or 
reconstructed) Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product 
  
7117 Imitation jewellery Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
or 
  WT/COMTD/N/17 
Page 96  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  Manufacture from base metal 
parts, not plated or covered 
with precious metals, provided the value of all the 
materials used does not 
exceed 50% of the ex-works price of the product  
ex Chapter 72 Iron and steel;  except  for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
7207 Semi-finished products of 
iron or non-alloy steel Manufacture from materials 
of heading Nos. 7201, 7202, 
7203, 7204 or 7205 
  
7208 to 7216 Flat rolled products, bars 
and rods, angles, shapes 
and sections of iron or non-alloy steel 
 Manufacture from ingots or 
other primary forms of 
heading No. 7206  
7217 Wire of iron or non-alloy 
steel Manufacture from semi-
finished materials of heading 
No. 7207 
  
ex 7218, 
7219 to 7222 Semi-finished products, 
flat rolled products, bars and rods, angles, shapes 
and sections of stainless 
steel  Manufacture from ingots or 
other primary forms of heading No. 7218  
7223 Wire of stainless steel Manufacture from semi-
finished materials of heading No. 7218 
  
ex 7224, 
7225 to 7228 Semi-finished products, 
flat rolled products, hot-
rolled bars and rods, in 
irregularly wound coils;  angles, shapes and 
sections, of other alloy 
steel;  hollow drill bars and rods, of alloy or non-alloy 
steel 
 Manufacture from ingots or 
other primary forms of 
heading Nos. 7206, 7218 
or 7224  
7229 Wire of other alloy steel Manufacture from semi-
finished materials of heading No. 7224  
ex Chapter 73 Articles of iron or steel;  
except for: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product    WT/COMTD/N/17 
 Page 97 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 7301 Sheet piling Manufacture from materials 
of heading No. 7206 
  
7302 Railway or tramway track 
construction materials of 
iron or steel, the following:  
rails, checkrails and rackrails, switch blades, 
crossing frogs, point rods 
and other crossing pieces, sleepers (cross-ties), fish-
plates, chairs, chair 
wedges, sole plates (base plates), rail clips, 
bedplates, ties and other 
material specialized for 
jointing or fixing rails 
 Manufacture from materials 
of heading No. 7206  
7304, 7305 and 
7306 Tubes, pipes and hollow 
profiles, of iron (other than 
cast iron) or steel  Manufacture from materials 
of heading Nos. 7206, 7207, 
7218 or 7224  
ex 7307 Tube or pipe fittings of 
stainless steel (ISO No. X5CrNiMo 1712), 
consisting of several parts Turning, drilling, reaming, 
threading, deburring and sandblasting of forged blanks 
the value of which does not 
exceed 35% of the ex-works price of the product 
  
7308 Structures (excluding 
prefabricated buildings of 
heading No. 9406) and 
parts of structures (for example, bridges and 
bridge-sections, lock-gates, 
towers, lattice masts, roofs, 
roofing frameworks, doors 
and windows and their frames and thresholds for 
doors, shutters, balustrades, 
pillars and columns), of iron or steel;  plates, rods, 
angles, shapes, sections, 
tubes and the like, prepared for use in structures, of iron 
or steel 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product.  However, welded angles, shapes and 
sections of Heading No. 7301 
may not be used  
ex 7315 Skid chains Manufacture in which the 
value of all the materials of 
heading No. 7315 used does not exceed 50% of the ex-
works price of the product  WT/COMTD/N/17 
Page 98  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 74 Copper and articles 
thereof;  except for: Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
7401 Copper mattes;  cement 
copper (precipitated copper) Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
  
7402 Unrefined copper;  copper 
anodes for electrolytic refining Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
  
7403 Refined copper and copper 
alloys, unwrought:   
 - Refined copper Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
 - Copper alloys and refined 
copper containing other 
elements Manufacture from refined 
copper, unwrought, or waste 
and scrap of copper   
7404 - Copper waste and scrap Manufacture in which all the 
materials used are classified within a heading other than 
that of the product 
  
7405 Master alloys of copper Manufacture in which all the 
materials used are classified within a heading other than 
that of the product  
ex Chapter 75 Nickel and articles thereof;  
except for: Manufacture in which: 
- all the materials used are 
classified within a heading, other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the product 
   WT/COMTD/N/17 
 Page 99 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
7501 to 7503 Nickel mattes, nickel oxide 
sinters and other 
intermediate products of nickel metallurgy;  
unwrought nickel;  nickel 
waste and scrap Manufacture in which all the 
materials used are classified 
within a heading other than that of the product  
ex Chapter 76 Aluminium and articles 
thereof;  except for: Manufacture in which: 
- all the materials used are 
classified within a heading, 
other than that of the product; 
- the value of all the materials 
used does not exceed 50% of the ex-works price of the 
product 
  
760185 
 Unwrought aluminium Manufacture in which: 
- all the materials used are 
classified within a heading, other than that of the 
product;  and 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
 
or   
  Manufacture by thermal or 
electrolytic treatment from unalloyed aluminium or 
waste and scrap of aluminium 
  
7602 Aluminium waste or scrap Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  
                                                      
85 This rule, inserted by Decision No. 45/99 (OJ No. L266, dated 19 October 2000), e.i.f. 
1 January 1999, replaces the form er rule for h eading No. 7601. WT/COMTD/N/17 
Page 100  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 7616 Aluminium articles other 
than gauze, cloth, grill, 
netting, fencing, reinforcing fabric and 
similar materials (including 
endless bands) of aluminium wire, and 
expanded metal of 
aluminium Manufacture in which: 
- all the materials used are 
classified within a heading, other than that of the 
product.  However, gauze, 
cloth, grill, netting, fencing, reinforcing fabric and 
similar materials (including 
endless bands) of aluminium wire or expanded metal of 
aliminium may be used; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product  
Chapter 77 Reserved for possible 
future use in the HS   
ex Chapter 78 Lead and articles thereof;  
except for: Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
7801 Unwrought lead:   
 - Refined lead Manufacture from "bullion" 
or "work" lead 
  
 - Other Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
waste and scrap of heading 
No. 7802 may not be used   
7802 Lead waste and scrap Manufacture in which all the  
materials used are classified within a heading other than 
that of the product  
ex Chapter 79 Zinc and articles thereof;  
except for: Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
used does not exceed 50% of the ex-works price of the 
product 
   WT/COMTD/N/17 
 Page 101 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
7901 Unwrought zinc Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
waste and scrap of heading 
No. 7902 may not be used   
7902 Zinc waste and scrap Manufacture in which all the 
materials used are classified within a heading other than 
that of the product  
ex Chapter 80 Tin and articles thereof;  
except for: Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the product 
  
8001 Unwrought tin Manufacture in which all the 
materials used are classified within a heading other than 
that of the product.  However, 
waste and scrap of heading No. 8002 may not be used 
  
8002 and 8007 Tin waste and scrap;  other 
articles of tin Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
Chapter 81 Other base metals;  
cermets;  articles thereof: 
   
 - Other base metals, 
wrought;  articles thereof Manufacture in which the 
value of all the materials 
classified within the same 
heading as the product used does not exceed 50% of the 
ex-works price of the product 
  
 - Other Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
ex Chapter 82 Tools, implements, cutlery, 
spoons and forks, of base 
metal;   parts thereof of base metal;  except for: 
 Manufacture in which all the 
materials used are classified 
within a heading other than that of the product 
  WT/COMTD/N/17 
Page 102  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8206 Tools of two or more of the 
heading Nos.  8202 
to 8205, put up in sets for retail sale Manufacture in which all the 
materials used are classified 
within a heading other than heading Nos. 8202 to 8205. 
However, tools of heading 
Nos. 8202 to 8205 may be incorporated into the set 
provided that their value does 
not exceed 15% of the ex-works price of the set 
  
8207 Interchangeable tools for 
hand tools, whether or not power-operated, or for 
machine-tools (for 
example, for pressing, 
stamping, punching, 
tapping, threading, drilling, boring, broaching, milling, 
turning, or screwdriving), 
including dies for drawing or extruding metal, and 
rock drilling or earth 
boring tools  Manufacture in which: 
- all the materials used are 
classified within a heading, 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product  
8208 Knives and cutting blades, 
for machines or for 
mechanical appliances Manufacture in which: 
- all the materials used are 
classified within a heading, other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
  
ex 8211 Knives with cutting blades, 
serrated or not (including 
pruning knives), other than 
knives of heading No. 8208 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product.  However, knife blades and handles of 
base metal may be used 
  
8214 Other articles of cutlery 
(for example, hair clippers, 
butchers' or kitchen cleavers, choppers and 
mincing knives, paper 
knives);  manicure or pedicure sets and 
instruments (including nail 
files)  Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
handles of base metal may be 
used    WT/COMTD/N/17 
 Page 103 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8215 Spoons, forks, ladles, 
skimmers, cake-servers, 
fish-knives, butter knives, sugar tongs and similar 
kitchen or tableware 
 Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
handles of base metal may be 
used  
ex Chapter 83 Miscellaneous articles of 
base metal;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product.   
ex 8302 Other mountings, fittings 
and similar articles suitable 
for buildings, and automatic door closers Manufacture in which all the 
materials used are classified 
within a heading other than that of the product.  However, 
the other materials of heading 
No. 8302 may be used provided that their value does 
not exceed 20% of the ex-
works price of the product   
ex 8306 Statuettes and other 
ornaments of base metal Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product.  However, 
the other materials of heading No. 8306 may be used 
provided their value does not 
exceed 30% of the ex-works price of the product  
ex Chapter 84 Nuclear reactors, boilers, 
machinery and mechanical 
appliances;  parts thereof;  
except for: Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
ex 840186 Nuclear fuel elements Manufacture in which all the 
materials used are classified within a heading other than 
that of the product
87 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
 
                                                      
86 This rule, inserted by Decision No. 188/99 (OJ No. L [to be published]), e.i.f. 1 January 2000, 
replaces the former rule for heading No. 8401. 
87 This rule shall appl y until 31 December 2005. WT/COMTD/N/17 
Page 104  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8402 Steam or other vapour 
generating boilers (other 
than central heating hot water boilers capable also 
of producing low pressure 
steam);  super heated water boilers Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product  
8403 and ex 8404 Central heating boilers 
other than those of heading No. 8402 and auxiliary 
plant for central heating 
boilers 
 Manufacture in which all the 
materials used are classified within a heading other than 
heading Nos. 8403 or 8404 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
8406 Steam turbines and other 
vapour turbines Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  
8407 Spark-ignition 
reciprocating or rotary 
internal combustion piston engines Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
8408 Compression-ignition 
internal combustion piston engines (diesel or semi-
diesel engines) Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  
8409 Parts suitable for use solely 
or principally with the engines of heading 
No. 8407 or 8408 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  
8411 Turbo-jets, turbo-propellers 
and other gas turbines Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 25% of the 
ex-works price of the product 
8412 Other engines and motors Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product    WT/COMTD/N/17 
 Page 105 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 8413 Rotary positive 
displacement pumps Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
ex 8414 Industrial fans, blowers and 
the like Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used does not exceed 25% of the 
ex-works price of the product 
8415 Air conditioning machines, 
comprising a motor-driven 
fan and elements for 
changing the temperature and humidity, including 
those machines in which 
the humidity cannot be separately regulated 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
8418 Refrigerators, freezers and 
other refrigerating or freezing equipment, 
electric or other;  heat 
pumps other than air 
conditioning machines of 
heading No. 8415 -Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product;  
  - the value of all the non-
originating materials used 
does not exceed the value of 
the originating materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the 
ex-works price of the product WT/COMTD/N/17 
Page 106  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 8419 Machines for wood, paper 
pulp, paper and paperboard 
industries Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within the same heading as 
the product are only used up to a value of 25% of the ex-
works price of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
8420 Calendering or other 
rolling machines, other 
than for metals or glass, 
and cylinders therefore Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
  - where, within the above 
limit, the materials classified 
within the same heading as the product are only used up 
to a value of 25% of the ex-
works price of the product 
  
8423 Weighing machinery 
(excluding balances of a 
sensitivity of 5 cg or better), including weight 
operated counting or 
checking machines;  weighing machine weights 
of all kinds 
 Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
8425 to 8428 Lifting, handling, loading 
or unloading machinery Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within heading No. 8431 are 
only used up to a value of 10% of the ex-works price 
of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
8429 Self-propelled bulldozers, 
angledozers, graders, levellers, scrapers, 
mechanical shovels, 
excavators, shovel loaders, tamping machines and road 
rollers: 
    WT/COMTD/N/17 
 Page 107 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Road rollers Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
 - Other Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works price of the product; 
- where, within the above 
limit, the materials classified within  heading No. 8431 
are only used up to a value 
of 10% of the ex-works 
price of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
8430 Other moving, grading, 
levelling, scraping, 
excavating, tamping, 
compacting, extracting or boring machinery, for 
earth, minerals or ores;  
pile-drivers and pile-extractors;  snow-ploughs 
and snow-blowers Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works price of the product; 
- where, within the above 
limit, the materials classified within heading No. 8431 are 
only used up to a value of 
10% of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
ex 8431 Parts suitable for use solely 
or principally with road 
rollers Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product   
8439 Machinery for making pulp 
of fibrous cellulosic material or for making or 
finishing paper or 
paperboard Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within the same heading as the product are only used up 
to a value of 25% of the ex-
works price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product WT/COMTD/N/17 
Page 108  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8441 Other machinery for 
making up paper pulp, 
paper or paperboard, including cutting machines 
of all kinds Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within the same heading as 
the product are only used up to a value of 25% of the ex-
works price of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
8444 to 8447 Machines  of these headings 
for use in the textile 
industry Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product 
  
ex 8448 Auxiliary machinery for 
use with machines of 
heading Nos. 8444 and 8445 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
8452 Sewing machines, other 
than book-sewing machines of heading 
No. 8440;  furniture, bases 
and covers specially designed for sewing 
machines;  sewing machine 
needles:   
 - Sewing machines (lock 
stitch only) with heads of 
a weight not exceeding 
16 kg without motor or 
17 kg with motor -Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used in assembling the head 
(without motor) does not exceed the value of the 
originating materials used; 
- the thread-tension, crochet 
and zigzag mechanisms 
used are originating 
  
 - Other Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
   WT/COMTD/N/17 
 Page 109 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8456 to 8466 Machine-tools and 
machines and their parts 
and accessories of heading Nos. 8456 to 8466 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
8469 to 8472 Office machines (for 
example, typewriters, calculating machines, 
automatic data processing 
machines, duplicating machines, stapling 
machines) 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  
8480 Moulding boxes for metal 
foundry;  mould bases;  
moulding patterns;  moulds for metal (other than ingot 
moulds), metal carbides, 
glass, mineral materials, rubber or plastics 
 Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product  
8482 Ball or roller bearings Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
does not exceed 40% of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used does not exceed 25% of the 
ex-works price of the product  
8484 Gaskets and similar joints 
of metal sheeting combined 
with other material or of 
two or more layers of metal;  sets or assortments 
of gaskets and similar 
joints, dissimilar in composition, put up in 
pouches, envelopes or 
similar packings;  mechanical seals 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
8485 Machinery parts, not 
containing electrical 
connectors, insulators, coils, contacts or other 
electrical features, not 
specified or included elsewhere in this Chapter Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  WT/COMTD/N/17 
Page 110  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 85 Electri cal machinery and 
equipment and parts 
thereof;  sound recorders and reproducers, television 
image and sound recorders 
and reproducers, and parts and accessories of such 
articles;  except for: 
 Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
8501 Electric motors and 
generators (excluding 
generating sets) Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within heading No. 8503 are 
only used up to a value of 10% of the ex-works price 
of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
8502 Electric generating sets and 
rotary converters Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within heading Nos. 8501 or 
8503, taken together, are only used up to a value of 
10% of the ex-works price 
of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
ex 8504 Power supply units for 
automatic data-processing 
machines Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
ex 8518 Microphones and stands 
therefor;  loudspeakers, 
whether or not mounted in 
their enclosures;  audio-
frequency electric 
amplifiers;  electric sound amplifier sets Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of all the originating materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the 
ex-works price of the product  WT/COMTD/N/17 
 Page 111 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8519 Turntables (record-decks), 
record-players, cassette-
players and other sound reproducing apparatus, not 
incorporating a sound 
recording device Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
8520 Magnetic tape recorders 
and other sound recording 
apparatus, whether or not 
incorporating a sound 
reproducing device Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of all the originating materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
8521 Video recording or 
reproducing apparatus, whether or not 
incorporating a video tuner Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the value of all the originating 
materials used 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
8522 Parts and accessories 
suitable for use solely or 
principally with the 
apparatus of heading 
Nos. 8519 to 8521  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
8523 Prepared unrecorded media 
for sound recording or 
similar recording of other phenomena, other than 
products of Chapter 37 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
8524 Records, tapes and other 
recorded media for sound 
or other similarly recorded phenomena, including 
matrices and masters for 
the production of records, but excluding products of 
Chapter 37:   WT/COMTD/N/17 
Page 112  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Matrices and masters for 
the production of records Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
 - Other Manufacture:   
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works price of the product;   
- where, within the above 
limit, the materials classified within heading No. 8523 are 
only used up to a value of 
10% of the ex-works price 
of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
8525 Transmission apparatus for 
radio-telephony, radio-
telegraphy, radio-
broadcasting or television, whether or not 
incorporating reception 
apparatus or sound recording or reproducing 
apparatus;  television 
cameras;  still image video cameras and other video 
camera recorders 
 Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works price of the product; 
- where the value of all the 
non-originating materials used does not exceed the 
value of all the originating 
materials used Manufacture in which the 
value of all the materials used 
does not exceed 25% of the 
ex-works price of the product 
8526 Radar apparatus, radio 
navigational aid apparatus 
and radio remote control apparatus Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the value of all the originating 
materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
8527 Reception apparatus for 
radio-telephony, radio-
telegraphy or radio-
broadcasting, whether or not combined, in the same 
housing, with sound 
recording or reproducing apparatus or a clock Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works price of the product; 
- where the value of all the 
non-originating materials used does not exceed the 
value of all the originating 
materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the 
ex-works price of the product  WT/COMTD/N/17 
 Page 113 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8528 Reception apparatus for 
television, whether or not 
incorporating radio broadcast receivers or 
sound or video recording or 
reproducing apparatus;  video monitors and video 
projectors Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of all the originating materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
8529 Parts suitable for use solely 
or principally with the 
apparatus of heading 
Nos. 8525 to 8528: 
   
 - Suitable for use solely or 
principally with video 
recording or reproducing 
apparatus Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product   
 - Other Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of all the originating materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
8535 and 8536 Electrical apparatus for 
switching or protecting 
electrical circuits, or for 
making connections to or 
in electrical circuits Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within heading No. 8538 are 
only used up to a value of 10% of the ex-works price 
of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product WT/COMTD/N/17 
Page 114  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8537 Boards, panels, consoles, 
desks, cabinets and other 
bases, equipped with two or more apparatus of 
heading Nos. 8535 or 8536, 
for electric control or the distribution of electricity, 
including those 
incorporating instruments or apparatus of Chapter 90, 
and numerical control 
apparatus, other Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within heading No. 8538 are 
only used up to a value of 10% of the ex-works price 
of the product Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
 than switching apparatus of 
heading No. 8517 
   
ex 8541 Diodes, transistors and 
similar semi-conductor devices, except wafers not 
yet cut into chips Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 25% of the 
ex-works price of the product 
8542 Electronic integrated 
circuits and microassemblies 
 Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where, within the above 
limit, the materials classified 
within heading Nos. 8541 or 8542, taken together, are 
only used up to a value of 
10% of the ex-works price 
of the product 
 Manufacture in which the 
value of all the materials used does not exceed 25% of the 
ex-works price of the product 
8544 Insulated (including 
enamelled or anodised) 
wire, cable (including coaxial cable) and other 
insulated electric 
conductors, whether or not fitted with connectors;  
optical fibre cables, made 
up of individually sheathed fibres, whether or not 
assembled with electric 
conductors or fitted with connectors 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product   WT/COMTD/N/17 
 Page 115 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8545 Carbon electrodes, carbon 
brushes, lamp carbons, 
battery carbons and other articles of graphite or other 
carbon, with or without 
metal, of a kind used for electrical purposes 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
8546 Electrical insulators of any 
material Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product   
8547 Insulating fittings for 
electrical machines, 
appliances or equipment, 
being fittings wholly of insulating materials apart 
from any minor 
components of metal (for example, threaded sockets) 
incorporated during 
moulding solely for purposes of assembly, 
other than insulators of 
heading No. 8546;  electrical conduit tubing Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
 and joints thereof, of base 
metal lined with insulating 
material    
8548 Waste and scrap of primary 
cells, primary batteries and electric accumulators;  
spent primary cells, spent 
primary batteries and spent 
electric accumulators;  
electrical parts of machinery or apparatus, 
not specified or included 
elsewhere in this Chapter Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  
ex Chapter 86 Railway or tramway 
locomotives, rolling stock and parts thereof;  railway 
or tramway track fixtures 
and fittings and parts 
thereof;  mechanical 
(including electro-mechanical) traffic 
signalling equipment of all 
kinds;  except for:  Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  WT/COMTD/N/17 
Page 116  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
8608 Railway or tramway track 
fixtures and fittings;  
mechanical (including electro-mechanical) 
signalling, safety or traffic 
control equipment for railways, tramways, roads, 
inland waterways, parking 
facilities, port installations or airfields;  parts of the 
foregoing Manufacture in which: 
- all the materials used are  
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
ex Chapter 87 Vehicles other than railway 
or tramway rolling stock, and parts and accessories 
thereof;  except for: 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  
8709 Works trucks, self-
propelled, not fitted with 
lifting or handling equipment, of the type used 
in factories, warehouses, 
dock areas or airports for short distance transport of 
goods;  tractors of the type 
used on railway station 
platforms;  parts of the 
foregoing vehicles  Manufacture in which: 
- all the materials used are  
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
8710 Tanks and other armoured 
fighting vehicles, 
motorized, whether or not fitted with weapons, and 
parts of such vehicles Manufacture in which: 
- all the materials used are  
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
8711 Motorcycles (including 
mopeds) and cycles fitted with an auxiliary motor, 
with or without side-cars;  
side-cars:    
 - With reciprocating 
internal combustion 
piston engine of a 
cylinder capacity:    WT/COMTD/N/17 
 Page 117 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 -- Not exceeding 50 cc Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating materials used Manufacture in which the 
value of all the materials used 
does not exceed 20% of the ex-works price of the product 
 -- Exceeding 50 cc Manufacture: 
- in which the value of all the 
materials used does not 
exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials used does not exceed the 
value of the originating 
materials used Manufacture in which the 
value of all the materials used does not exceed 25% of the 
ex-works price of the product 
 - Other Manufacture: 
- in which the value of all the 
materials used does not exceed 40% of the ex-works 
price of the product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
ex 8712 Bicycles without ball 
bearings Manufacture from materials 
not classified in heading 
No. 8714 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
 
8715 Baby carriages and parts 
thereof Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
8716 Trailers and semi-trailers;  
other vehicles, not 
mechanically propelled;  
parts thereof Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product WT/COMTD/N/17 
Page 118  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 88 Aircraft, spacecraft, and 
parts thereof;  except for: Manufacture in which all the 
materials used are classified 
within a heading other than that of the product Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
 
ex 8804 Rotochutes Manufacture from materials 
of any heading including 
other materials of heading 
No. 8804 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
8805 Aircraft launching gear;  
deck-arrestor or similar gear;  ground flying 
trainers;  parts of the 
foregoing articles Manufacture in which all the 
materials used are classified within a heading other than 
that of the product Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
Chapter 89 Ships, boats and floating 
structures Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product.  However, hulls of heading No. 8906 
may not be used Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product 
ex Chapter 90 Optical, photographic, 
cinematographic, measuring, checking, 
precision, medical or 
surgical instruments and apparatus;  parts and 
accessories thereof;  except 
for:  Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
9001 Optical fibres and optical 
fibre bundles;  optical fibre cables other than those of 
heading No. 8544;  sheets 
and plates of polarizing 
material;  lenses (including 
contact lenses), prisms, mirrors and other optical 
elements, of any material, 
unmounted, other than such elements of glass not 
optically worked 
 Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  
9002 Lenses, prisms, mirrors and 
other optical elements, of 
any materials, mounted, being parts of or fittings for 
instruments or apparatus, 
other than such elements of glass not optically worked 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product   WT/COMTD/N/17 
 Page 119 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
9004 Spectacles, goggles and the 
like, corrective, protective 
or other Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
ex 9005 Binoculars, monoculars, 
other optical telescopes, 
and mountings therefor, 
except for astronomical refracting telescopes and 
mountings therefor Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product; 
- the value of all the non-
originating materials used 
does not exceed the value of all the originating materials 
used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the 
ex-works price of the product 
ex 9006 Photographic (other than 
cinematographic) cameras;  
photographic flashlight apparatus and flashbulbs 
other than electrically 
ignited flashbulbs Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product; 
- the value of all the non-
originating materials used 
does not exceed the value of all the originating materials 
used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
9007 Cinematographic cameras 
and projectors, whether or 
not incorporating sound recording or reproducing 
apparatus Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product; 
- the value of all the non-
originating materials used 
does not exceed the value of the originating materials 
used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product WT/COMTD/N/17 
Page 120  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
9011 Compound optical 
microscopes, including 
those for photomicrography, 
cinephotomicrography or 
microprojection Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product; 
- the value of all the non-
originating materials used 
does not exceed the value of the originating materials 
used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
ex 9014 Other navigational 
instruments and appliances Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  
9015 Surveying (including 
photogrammetrical 
surveying), hydrographic, oceanographic, 
hydrological, 
meteorological or geophysical instruments 
and appliances, excluding 
compasses;  rangefinders  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
9016 Balances of a sensitivity of 
5 cg or better, with or without weights Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  
9017 Drawing, marking-out or 
mathematical calculating 
instruments (for example, drafting machines, 
pantographs, protractors, 
drawing sets, slide rules, disc calculators):  
instruments for measuring 
length, for use in the hand (for example, measuring 
rods and tapes, 
micrometers, callipers), not specified or included 
elsewhere in this Chapter 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product   WT/COMTD/N/17 
 Page 121 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
9018 Instruments and appliances 
used in medical, surgical, 
dental or veterinary sciences, including 
scintigraphic apparatus, 
other electro-medical apparatus and sight-testing 
instruments:   
 - Dentists' chairs 
incorporating dental 
appliances or dentists' 
spittoons Manufacture from materials 
of any heading, including 
other materials of heading 
No. 9018 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
 - Other Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the 
ex-works price of the product 
9019 Mechano-therapy 
appliances;  massage 
apparatus;  psychological aptitude-testing apparatus;  
ozone therapy, oxygen 
therapy, aerosol therapy, artificial respiration or 
other therapeutic 
respiration apparatus  Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product Manufacture in which the 
value of all the materials used 
does not exceed 25% of the ex-works price of the product 
9020 Other breathing appliances 
and gas masks, excluding 
protective masks having 
neither mechanical parts 
nor replaceable filters Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the product 
 Manufacture in which the 
value of all the materials used 
does not exceed 25% of the 
ex-works price of the product 
9024 Machines and appliances 
for testing the hardness, 
strength, compressibility, 
elasticity or other mechanical properties of 
materials (for example, 
metals, wood, textiles, paper, plastics) 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  WT/COMTD/N/17 
Page 122  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
9025 Hydrometers and similar 
floating instruments, 
thermometers, pyrometers, barometers, hygrometers 
and psychrometers, 
recording or not, and any combination of these 
instruments 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
9026 Instruments and apparatus 
for measuring or checking 
the flow, level, pressure or other variables of liquids or 
gases (for example, flow 
meters, level gauges, 
manometers, heat meters), 
excluding instruments and apparatus of heading 
Nos. 9014, 9015, 9028 
or 9032  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
9027 Instruments and apparatus 
for physical or chemical analysis (for example, 
polarimeters, 
refractometers, spectrometers, gas or 
smoke analysis apparatus);  
instruments and apparatus Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product  
 for measuring or checking 
viscosity, porosity, 
expansion, surface tension 
or the like;  instruments and apparatus for 
measuring or checking 
quantities of heat, sound or 
light (including exposure 
meters);  microtomes    
9028 Gas, liquid or electricity 
supply or production meters, including 
calibrating meters therefor:   
 - Parts and accessories Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product    WT/COMTD/N/17 
 Page 123 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
 - Other Manufacture in which: 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product; 
- where the value of all the 
non-originating materials 
used does not exceed the 
value of the originating materials used 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
9029 Revolution counters, 
production counters, 
taximeters, milometers, 
pedometers and the like;  
speed indicators and 
tachometers, other than those of heading Nos. 9014 
or 9015;  stroboscopes 
 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
9030 Oscilloscopes, spectrum 
analysers and other 
instruments and apparatus for measuring or checking 
electrical quantities, 
excluding meters of heading No. 9028;  
instruments and apparatus 
for measuring or detecting alpha, beta, gamma, X-ray, 
cosmic or other ionizing 
radiations  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  
9031 Measuring or checking 
instruments, appliances and 
machines, not specified or 
included elsewhere in this 
Chapter;  profile projectors  Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
9032 Automatic regulating or 
controlling instruments and apparatus Manufacture in which the 
value of all the materials used does not exceed 40% of the 
ex-works price of the product 
  
9033 Parts and accessories (not 
specified or included 
elsewhere in this Chapter) for machines, appliances, 
instruments or apparatus of 
Chapter 90 Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product  WT/COMTD/N/17 
Page 124  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex Chapter 91 Clocks and watches and 
parts thereof;  except for: Manufacture in which the 
value of all the materials used 
does not exceed 40% of the ex-works price of the product 
  
9105 Other clocks Manufacture in which: 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product; 
- where the value of all the 
non-originating materials 
used does not exceed the value of the originating 
materials used 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
9109 Clock movements, 
complete and assembled Manufacture in which: 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product; 
- where the value of all the 
non-originating materials 
used does not exceed the value of the originating 
materials used 
 Manufacture in which the 
value of all the materials used does not exceed 30% of the 
ex-works price of the product 
9110 Complete watch or clock 
movements, unassembled 
or partly assembled (movement sets);  
incomplete watch or clock 
movements, assembled;  rough watch or clock 
movements Manufacture in which: 
- the value of all the materials 
used does not exceed 40% of the ex-works price of the 
product; 
- where, within the above 
limit, the materials classified 
within heading  Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
  No. 9114 are only used up to 
a value of 10% of the ex-
works price of the product   
9111 Watch cases and parts 
thereof Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product  WT/COMTD/N/17 
 Page 125 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
9112 Clock cases and cases of a 
similar type for other goods 
of this Chapter, and parts thereof Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 40% 
of the ex-works price of the 
product 
 Manufacture in which the 
value of all the materials used 
does not exceed 30% of the ex-works price of the product 
9113 Watch straps, watch bands 
and watch bracelets, and 
parts thereof:   
 - Of base metal, whether or 
not plated, or of clad 
precious metal Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product 
  
 - Other Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product  
Chapter 92 Musical instruments;  parts 
and accessories of such 
articles Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product  
Chapter 93 Arms and ammunition;  
parts and accessories 
thereof Manufacture in which the 
value of all the materials used 
does not exceed 50% of the 
ex-works price of the product  
ex Chapter 94 Furniture;  bedding, 
mattresses, mattress 
supports, cushions and 
similar stuffed furnishings;  lamps and lighting fittings, 
not elsewhere specified or 
included;  illuminated signs, illuminated name-
plates and the like;  
prefabricated buildings;  except for: 
 Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product 
ex 9401 and ex 9403 Base metal furniture, 
incorporating unstuffed 
cotton cloth of a weight of 
300 g/m
2 or less Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
or 
 Manufacture from cotton 
cloth already made up in a 
form ready for use of heading Nos. 9401 or 9403, provided 
that: Manufacture in which the 
value of all the materials used 
does not exceed 40% of the 
ex-works price of the product WT/COMTD/N/17 
Page 126  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
  - its value does not exceed 
25% of the ex-works price 
of the product; 
- all the other materials used 
are already originating and 
are classified in a heading other than heading 
Nos. 9401 or 9403 
  
9405 Lamps and lighting fittings 
including searchlights and 
spotlights and parts thereof, 
not elsewhere specified or included;  illuminated 
signs, illuminated name-
plates and the like, having 
a permanently fixed light 
source, and parts thereof not elsewhere specified or 
included 
 Manufacture in which the 
value of all the materials used 
does not exceed 50% of the 
ex-works price of the product  
9406 Prefabricated buildings Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product  
ex Chapter 95 Toys, games and sports 
requisites;  parts and 
accessories thereof;  except for: Manufacture in which 
materials used are classified 
within a heading other than that of the product 
  
9503 Other toys;  reduced-size 
("scale") models and 
similar recreational 
models, working or not;  puzzles of all kinds Manufacture in which: 
- all the materials used are 
classified within a heading 
other than that of the product; 
- the value of all the materials 
used does not exceed 50% of the ex-works price of the 
product 
  
ex 9506 Golf clubs and parts 
thereof Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product.  However, 
roughly-shaped blocks for 
making golf-club heads may be used  
ex Chapter 96 Miscellaneous 
manufactured articles;  
except for: 
 Manufacture in which 
materials used are classified 
within a heading other than 
that of the product    WT/COMTD/N/17 
 Page 127 
 
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
ex 9601 and ex 9602 Articles of animal, 
vegetable or mineral 
carving materials  Manufacture from "worked" 
carving materials of the same 
heading  
ex 9603 Brooms and brushes 
(except for besoms and the 
like and brushes made from marten or squirrel hair);  
hand-operated mechanical 
floor sweepers, not motorized, paint pads and 
rollers, squeegees and 
mops  Manufacture in which the 
value of all the materials used 
does not exceed 50% of the ex-works price of the product  
9605 Travel sets for personal 
toilet, sewing or shoe or 
clothes cleaning Each item in the set must 
satisfy the rule, which would 
apply to it if it were not 
included in the set.  However, non-originating articles may 
be incorporated, provided that 
their total value does not exceed 15% of the ex-works 
price of the set 
  
9606 Buttons, press-fasteners, 
snap-fasteners and press-
studs, button moulds and other parts of these articles;  
button blanks Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
960888 Ball-point pens;  felt-tipped 
and other porous-tipped 
pens and markers;  fountain 
pens, stylograph pens and other pens;  duplicating 
stylos;  propelling or 
sliding  Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product.  However, nibs or nib-points of the same 
heading as the product may 
be used  
 pencils;  pen-holders, 
pencil-holders and similar 
holders;  parts (including 
caps and clips) of the foregoing articles, other 
than those of heading 
No. 9609    
                                                      
88 This rule was added by Decision No. 188/99 (OJ No. L [to be published]), e.i.f. 1 January 2000. WT/COMTD/N/17 
Page 128  
 
 HS heading No. Description of product Working or processing, carried out on non-originating 
materials that confers originating status 
(1) (2) (3)  or  (4) 
9612 Typewriter or similar 
ribbons, inked or otherwise 
prepared for giving impressions, whether or not 
on spools or in cartridges;  
ink-pads, whether or not inked, with or without 
boxes 
 Manufacture in which: 
- all the materials used are 
classified within a heading other than that of the 
product; 
- the value of all the materials 
used does not exceed 50% 
of the ex-works price of the 
product 
  
ex 9613 Lighters with piezo-igniter Manufacture in which the 
value of all the materials of heading No. 9613 used does 
not exceed 30% of the ex-
works price of the product 
  
ex 9614 Smoking pipes and pipe 
bowls Manufacture from roughly-
shaped blocks  
Chapter 97 Works of art, collectors' 
pieces and antiques Manufacture in which all the 
materials used are classified 
within a heading other than 
that of the product  
 
 
__________