ORGANIZACIÓN MUNDIAL
DEL COMERCIOWT/COMTD/N/6/Add.1
31 de enero de 2000
(00-0368)
Comité de  Comercio y Desarrollo Original:  inglés
SISTEMA GENERALIZADO DE PREFERENCIAS
Notificación de Noruega
Addendum
Se ha recibido de la Misión Permanente de Noruega  la siguiente comunicación, de fecha
1º de diciembre de 1999, con el ruego de que se distribuya.
_______________
REGLAMENTO RELATIVO AL ORIGEN DE LAS MERCANCÍAS, ETC.,
DE CONFORMIDAD CON EL SISTEMA GENERALIZADO
DE PREFERENCIAS (SGP) PARA LA IMPORTACIÓN
DE MERCANCÍAS PROCEDENTES DE
PAÍSES EN DESARROLLO
Promulgado el 20 de febrero de 1998 por el Mi nisterio noruego de Finanzas y Aduanas, de
conformidad con el cuarto apartado del párrafo 3 del artículo 2 de las disposiciones preliminares del
Arancel de aduanas, cf.  la Decisión del Parlamento noruego (Stortinget), de 15 de junio de 1971, y el
Real Decreto Nº 3, de 3 de septiembre de 1971, relativos al Sistema generalizado de preferencias para
la importación de mercancías procedentes de países en desarrollo.
CAPÍTULO I - DISPOSICIONES GENERALES
Sección 1 - Definiciones
A los efectos del presente reglamento, se entenderá por:
1. Fabricación o manufactura :  toda clase de elaboración o transformación, con inclusión de los
trabajos de ensamblado o las operaciones específicas.
2. Material :  todo ingrediente, materia prima, componente o parte, etc., que se utilice para la
fabricación del producto.
3. Producto :  el producto manufacturado, aun cuando esté destinado a un uso ulterior en otra
operación manufacturera.
4. Mercancías :  los materiales y también los productos.WT/COMTD/N/6/Add.1
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5. Valor en aduana :  el valor que se determine sobre la base de reglamentaciones dictadas por el
Ministerio noruego de Finanzas y Aduanas, de conformidad con el Acuerdo sobre la
Aplicación del Artículo VII del Acuerdo General sobre Aranceles Aduaneros y Comercio
(Acuerdo de la OMC sobre Valoración en Aduana).
6. Precio en fábrica :  el precio pagado al fabricante en cuya empresa se haya llevado a cabo la
última elaboración o transformación, siempre que en dicho precio se incluya el valor de todos
los materiales utilizados, descontados los impuestos internos que sean o puedan ser
reintegrados cuando se exporte el producto obtenido.
7. Valor de los materiales :  el valor en aduana, al tiempo de efectuarse la importación, de los
materiales originarios o no originarios que se hayan utilizado, o bien, cuando dicho valor se
desconozca y no pueda determinarse, el primer precio comprobable que se haya pagado por
los materiales en el país de fabricación.
8. Capítulos  y partidas :  los capítulos y las partidas (codificadas con cuatro dígitos) que se
utilizan en la nomenclatura establecida en el Sistema Armonizado de Designación y
Codificación de Mercancías (Sistema Armonizado).
9. El término clasificado :  indica que un producto o material está incluido en una determinada
partida.
10. Expedición :  los productos que envía simultáneamente un exportador a un destinatario o que
están comprendidos en un documento único de transporte que se refiera a su envío por el
exportador al destinatario o, en ausencia de dicho documento, en una factura única.
11. Exportador autorizado :  un exportador noruego que esté habilitado por las Autoridades
aduaneras noruegas para expedir facturas oficiales.
12. La expresión país del SGP  hace referencia a los países o territorios en desarrollo beneficiarios
que, en un momento dado, figuren en la lista de países publicada por las Autoridades
aduaneras noruegas.
13. Formulario A :  una prueba certificada del origen, con el formato y el contenido que se hayan
especificado en un momento dado.
14. Factura oficial :  una prueba del origen en forma de declaración sobre una factura, con el
contenido que se haya especificado en un momento dado.
15. EUR.1 :  una prueba del origen en forma de certificado de transporte EUR.1, con el formato y
el contenido que se hayan especificado en un momento dado.
CAPÍTULO II - PRODUCTOS ORIGINARIOS
Sección 2 - Criterios relativos al origen
Se considerará que un producto es originario de un país del SGP cuando:
1. Se haya obtenido totalmente en ese país de conformidad con lo dispuesto en la Sección 3, o
2. Se haya obtenido en dicho país, utilizando para su fabricación productos distintos a los
mencionados en el anterior apartado 1, siempre que dichos productos se hayan sometido a
elaboración o transformación suficiente, con arreglo a lo dispuesto en la Sección 4.WT/COMTD/N/6/Add.1
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Se considerarán originarios de un país del SGP los productos originarios de Noruega que se
exporten a dicho país y allí se sometan a una elaboración o transformación de mayor alcance que las
operaciones señaladas en la Sección 5.
El Ministerio noruego de Finanzas y Adua nas podrá adoptar la medida de considerar
originarios de un país del SGP aquellos productos originarios de la Comunidad Europea o Suiza quese exporten a dicho país y en él se sometan a una elaboración o transformación de mayor alcance que
las operaciones señaladas en la Sección 5.  Cuando pudieran provocarse graves perturbaciones en el
comercio u otros efectos inesperados, el Ministerio noruego de Finanzas y Aduanas podrá decidir la
interrupción, con efectos inmediatos, de la aplicación del trato arancelario preferencial otorgado en
virtud de la presente disposición.
Para determinar si un producto es originario de Noruega, de la Comunidad o de Suiza se
aplicarán, mutatis mutandis , las disposiciones del primer párrafo supra .
Sección 3 - Productos totalmente obtenidos en un país del SGP
En la aplicación del primer apartado del párrafo 1 de la Sección 2, se considerarán obtenidos
totalmente en un país del SGP los productos siguientes:
1. Los productos minerales extraídos de su suelo o de su lecho marino.
2. Los productos vegetales cosechados en dicho país.
3. Los animales vivos, nacidos y criados en dicho país.
4. Los productos de los animales vivos criados en dicho país.
5. Los productos obtenidos mediante actividades de caza y pesca realizadas en dicho país.
6. Los productos de la pesca marítima y demás productos obtenidos en el mar por los buques de
dicho país fuera de sus aguas territoriales.
7. Los productos elaborados a bordo de sus buques-factoría, mediante el uso exclusivo de los
productos señalados en el anterior apartado 6.
8. Los artículos usados que se recojan en dicho país y solamente sean adecuados para la
recuperación de materias primas.
9. Los desechos y la chatarra resultantes de operaciones de fabricación llevadas a cabo en dicho
país.
10. Los productos extraídos del lecho marino o del subsuelo del mar exterior a las aguas
territoriales de dicho país, siempre que éste tenga derechos exclusivos para explotar el lecho o
el subsuelo del mar.
11. Las mercancías fabricadas en dicho país mediante el uso exclusivo de los productos que se
especifican en los anteriores apartados 1 a 10.WT/COMTD/N/6/Add.1
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Las expresiones "sus buques" y "sus buques-factoría", que se contienen en los anteriores
apartados 6 y 7, solamente se aplicarán a los siguientes buques y buques-factoría:
1. Los que se encuentren matriculados o registrados en el país del SGP de que se trate.
2. Los que naveguen bajo pabellón de dicho país.
3. Los que sean propiedad, al menos en un 50 por ci ento, de nacionales de dicho país del SGP o
de una sociedad que tenga en él su sede, y cuyo director general, presidente de la junta de
administración o de la junta supervisora, y la mayoría de los miembros de dichas juntas, sean
nacionales de ese país y, además, en el caso de las sociedades personales o de responsabilidad
limitada, cuando al menos la mitad del capital social pertenezca a dicho país, a sus
organismos públicos o a sus nacionales.
4. Aquellos en los que el capitán y los oficiales sean nacionales de dicho país.
5. Aquellos cuya tripulación esté constituida, al menos en un 75 por ciento, por nacionales de
dicho país del SGP.
Los buques que operan en alta mar, con inclusión de los buques-factoría en los que se elabora
o transforma la pesca capturada, se considerarán parte del territorio del país del SGP al que pertenecen
siempre que satisfagan las condiciones establecidas en el segundo párrafo supra .
Sección 4 - Productos suficientemente elaborados  o transformados - Lista de operaciones de
elaboración y transformación
La Lista de operaciones de elaboración y transformación1 enumera las elaboraciones y
transformaciones que es preciso llevar a cabo en los materiales no originarios que se utilicen a fin de
conferir la condición de originarios a los productos obtenidos.  Las Autoridades aduaneras noruegas
publicarán la lista aplicable en cada momento.
A los efectos del apartado 2 del primer párrafo de la Sección 2, se considerará que los
materiales no originarios están suficientemente elaborados o transformados en un país del SGP
cuando el producto obtenido se clasifique en una partida diferente de aquellas en las que están
clasificados todos los materiales no originarios que se han utilizado para su fabricación.  No obstante,
la presente disposición no será de aplicación cuando así lo determinen las disposiciones del párrafotercero infra  o de la Sección 5.  Las notas preliminares a la lista de operaciones de elaboración o
transformación serán de aplicación a todos los productos obtenidos con productos no originarios, aun
cuando dichos productos no estén sujetos a las disposiciones específicas de la lista y, en cambio, estén
sujetos a las disposiciones del presente párrafo.
Los productos relacionados en las columnas 1 y 2 de la lista de operaciones de elaboración y
transformación se considerarán suficientemente elaborados o transformados en un país del SGP
cuando se hayan cumplido las condiciones prescritas en la columna 3 de dicha lista.  Podrán utilizarse,sin embargo, materiales no originarios siempre que su valor total no exceda del 5 por ciento del precio
en fábrica del producto.  No obstante, la presente disposición no es aplicable cuando la Sección 5
disponga otra cosa.  Sin embargo, en aplicación de la presente disposición no se podrán superar los
porcentajes estipulados en la lista de operaciones de elaboración y transformación como valores
máximos de los materiales no originarios que se pueden utilizar.
                                                     
1 Adjunta al presente documentoWT/COMTD/N/6/Add.1
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Las disposiciones de los incisos segundo y tercero del tercer párrafo supra,  no son aplicables
a los productos comprendidos en los capítulos 50 a 63 del Sistema Armonizado.
Sección 5 - Elaboración o transformación insuficiente
A efectos de la aplicación de la Sección 2, se considerarán operaciones de elaboración o
transformación insuficiente para conferir la condición de productos originarios, las operaciones quefiguran a continuación, con independencia de que se satisfagan o no las prescripciones de la
Sección 4:
1. Las operaciones dirigidas a asegurar la conservación de los productos en buenas condiciones
durante su transporte y almacenamiento (ventilación, esparcimiento, secado, refrigerado,
colocación en sal, en bióxido de azufre u otras soluciones acuosas, remoción de partes
dañadas, y operaciones similares).
2. Las simples operaciones consistentes en remoción del polvo, tamizado o cribado,
distribución, clasificación, pareo (con inclusión de la ordenación de una gama o conjunto de
artículos), lavado, pintado, decapado, etc.
3. El cambio del embalaje, la apertura y confección de embalajes, la simple colocación en
botellas, frascos, bolsas, cajones, cajas, la fij ación en soportes de cartón o en tableros, etc., y
todas las demás operaciones de simple envasado.
4. La colocación de marcas, etiquetas u otros signos distintivos análogos, en los productos o en
sus envases y embalajes.
5. La simple mezcla de productos, sean o no de la misma naturaleza, cuando uno o más de los
componentes no reúnan las condiciones estipuladas en el presente reglamento para que
puedan considerarse productos originarios.
6. El simple montaje o ensamblado de los componentes para constituir un producto completo.
7. Una combinación de dos o más de las operaciones especificadas en los apartados 1 a 6 supra .
8. El sacrificio de animales.
Sección 6 - Acumulación regional del origen
El Ministerio noruego de Finanzas y Aduanas podrá aprobar que los países pertenecientes a
un mismo grupo regional queden exceptuados de la aplicación de las normas de la Sección 2, con
arreglo a las disposiciones que figuran a continuación.
Cuando los productos originarios de un país miembro de un grupo regional se elaboren o
transformen en otro país del mismo grupo regional, se considerarán originarios del país en el que se
haya efectuado la última elaboración o transformación, siempre que el valor allí añadido exceda del
valor más alto en aduana de los productos utilizados que sean originarios de alguno de los demás
países de dicho grupo regional, y a condición de que las operaciones de elaboración o transformaciónrealizadas en ese país sean de mayor alcance que las mencionadas en la Sección 5.  Se entiende por
valor añadido el precio en fábrica, descontado el valor en aduana de cada uno de los productos
utilizados que sean originarios de otro país del grupo regional.WT/COMTD/N/6/Add.1
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Si no se cumpliesen las condiciones estipuladas en el párrafo segundo supra , el producto en
cuestión se considerará originario del país del grupo regional que aporte el valor en aduana a los
productos originarios de los demás países de dicho grupo.
Conservan su origen los productos originarios de un país de un grupo regional que se
exporten a Noruega desde otro país del mismo grupo sin haberse elaborado o transformado en mayormedida que la descrita en la Sección 5.  Las disposiciones de la Sección 14 no obstan para que los
productos originarios de un país de un grupo regional puedan transitar por otro país del mismo grupo,
con independencia de que en él se lleven a cabo otras operaciones de elaboración o transformación.
Las disposiciones del presente párrafo sólo son aplicables:
1. Cuando, en el contexto de la acumulación regional entre los países del mismo grupo, las
normas reguladoras del comercio sean idénticas a las establecidas en el presente reglamento,
y
2. Cuando todos los países del grupo regional se hayan comprometido a cumplir o a asegurar el
cumplimiento de las presentes disposiciones sobre normas de origen, y a facilitar a Noruega y
demás países del grupo regional la cooperación administrativa necesaria para asegurar la
correcta expedición y control del formulario A, y el control de las facturas oficiales.
Las disposiciones relativas a asuntos administrativos y a la verificación de las pruebas del
origen que se establecen en el Capítulo V, se aplicarán mutatis mutandis .
A través de la Secretaría del grupo regional interesado, se hará llegar al Ministerio noruego de
Asuntos Exteriores la notificación de que todos los países de dicho grupo se han comprometido a
respetar las obligaciones mencionadas en el párrafo quinto.  Las Autoridades aduaneras noruegas
publicarán toda aprobación de la acumulación regional, haciendo asimismo constar la fecha de suentrada en vigor.
Sección 7 - Unidad de calificación
Se entiende por unidades de calificación los diversos elementos de un producto en los que se
basa la evaluación para que éste adquiera la condición de originario.
La unidad de calificación será el particular elemento fundamental de un producto que le
confiere su carácter esencial a la hora de determinar su clasificación utilizando la nomenclatura del
Sistema Armonizado.  Cuando se clasifique en una  única partida un producto compuesto por un grupo
o un conjunto de elementos, la totalidad de los mismos constituye la unidad de calificación.  Cuando
una expedición conste de una serie de productos idénticos, clasificados en la misma partida del
Sistema Armonizado, habrá de valorarse por sepa rado cada uno de esos productos.  Cuando el
embalaje se incluya junto con el producto a efectos de clasificación, de conformidad con las Reglas
Generales para la interpretación del Sistema Armonizado, también se incluirá a los efectos dedeterminar el origen.
Sección 8 - Accesorios, piezas de repuesto y herramientas
 Los accesorios, piezas de repuesto y herramientas que se despachen junto con un bien de
equipo, una máquina, un aparato o un vehículo, de cuyo equipamiento normal formen parte y se
incluyan en el precio o no se facturen por separado, se considerarán parte constitutiva del bien deequipo, la máquina, el aparato o el vehículo en cuestión.WT/COMTD/N/6/Add.1
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Sección 9 - Juegos o equipos
Los juegos o equipos, tal como se definen en las Reglas Generales para la interpretación del
Sistema Armonizado, se considerarán originarios de un país del SGP cuando todas las partes que los
componen sean productos originarios.  Si un juego o equipo está compuesto de productos originarios
y no originarios, se considerará que todo el juego o equipo es originario del país del SGP de que setrate, siempre que el valor de los productos no originarios no exceda del 15 por ciento del precio en
fábrica de dicho juego o equipo.
Sección 10 - Elementos neutros
Para determinar si un producto es originario de un país del SGP, no será necesario tener en
cuenta el origen de la energía y el combustible, las instalaciones y el material, la maquinaria y las
herramientas que se hubieran utilizado para la fabricación del producto, ni los artículos que no entren
o estén destinados a entrar en la composición del producto acabado.
Sección 11 - Exenciones
Cuando esté justificado, para el desarrollo de las empresas existentes o la creación de nuevas
empresas, el Ministerio noruego de Finanzas y Aduanas podrá eximir a los países menos adelantados
del SGP del cumplimiento de las normas de origen estipuladas en el presente reglamento.
Las Autoridades aduaneras noruegas publicarán la lista de los países a los que se reconoce lacondición de países menos adelantados del SGP.  Normalmente, no se conceden exenciones por más
de dos años consecutivos.
En el examen de las solicitudes considerará en particular la capacidad de las empresas
existentes para continuar sus exportaciones a Noruega;  la existencia del peligro de cierre de empresas
en el país del SGP;  si la exención puede entrañar inversiones considerables en la industria de dichopaís y con ello facilitar el cumplimiento de las normas de origen tras un cierto tiempo, y las
repercusiones sociales y económicas de dicha exención, especialmente en lo que respecta al empleo,
tanto en el país del SGP como en Noruega.  Se pueden prescribir otras condiciones específicas.
Además de la designación del producto acabado, las solicitudes de exención deberán contener
información particular sobre:
1. la naturaleza y la cantidad de los materiales originarios de un tercer país;
2. los procesos de fabricación;
3. el valor añadido;
4. el número de empleados en las empresas afectadas;
5. el volumen previsto de las exportaciones a Noruega;
6. otras posibles fuentes de suministro de materias primas;
7. la duración y los motivos de la exención solicitada, y
8. otras observaciones importantes.
Las disposiciones de la presente Sección 11 son aplicables, mutatis mutandis , a las solicitudes
de prórroga de las exenciones.
Cuando se haga uso de una determinada exención, la casilla 4 del formulario A, o de la
factura oficial, debe cumplimentarse con una de las locuciones siguientes:
"DEROGATION - Decision … (year/number) and date ", (Exención - Decisión …..
(año/número) y fecha), en la versión inglesa, o bien " DÉROGATION - Décision ….  (année/numéro)
et date ", en la versión francesa.WT/COMTD/N/6/Add.1
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CAPÍTULO III - CONDICIONES TERRI TORIALES, TRANSPORTE, ETC.
Sección 12 - El principio de territorialidad
Las condiciones relativas a la adquisición del carácter originario que se prescriben en la
Sección 2 habrán de satisfacerse ininterrumpidamente en el país del SGP y en Noruega.  Sin perjuicio
de lo dispuesto en las Secciones 6 y 13, se considerará interrumpida la adquisición de la condiciónoriginaria cuando los productos que se hayan sometido a operaciones de elaboración o transformación
en un país del SGP o en Noruega hayan salido de los respectivos territorios, sin tener en cuenta si las
operaciones se han efectuado o no fuera de dichos territorios.
Sección 13 - Reimportación de mercancías
Si las mercancías originarias que se hayan exportado desde un país del SGP o desde Noruega
a otro país se devuelven, deben considerarse no originarias.  Esta norma no es de aplicación si en la
Sección 6 se dispone otra cosa, o cuando se pueda demostrar a las Autoridades competentes del paísdel SGP, o las Autoridades aduaneras de Noruega, que las mercancías reenviadas son las mismas que
fueron exportadas, y que no se han sometido a más operaciones de las necesarias para mantenerlas en
buen estado mientras permanecían en dicho país o en el curso de la exportación.
Sección 14 - Transporte directo
Las mercancías originarias de un país del SGP con arreglo a las disposiciones del primer
párrafo de la Sección 2 deben transportarse directamente desde el país del SGP hasta Noruega.
Las mercancías que sean originarias de Noruega, la Comunidad Europea o Suiza con arreglo a las
disposiciones de los párrafos segundo y tercero de la Sección 2, deben transportarse directamente al
país del SGP correspondiente.
1. Se considerará que las mercancías se han transportado directamente:
2. Cuando se hayan transportado sin transitar por el territorio de otro país.
3. Cuando constituyan una sola expedición transportada por territorios que no pertenecen al país
del SGP correspondiente y que, en su caso, se transborda o almacena transitoriamente en
dichos territorios, siempre que esas mercancías permanezcan bajo la vigilancia de las
Autoridades aduaneras del país de tránsito o de almacenamiento y no se hayan sometido aotras operaciones que las de carga y descarga u otras destinadas a conservarlas en buen
estado.
4. Cuando se hayan transportado ininterrumpidamente por tuberías a través del territorio de
otros países.
5. En los casos en que se aplica la Sección 6, cuando sean originarias de un grupo regional y se
hayan transportado a través del territorio de otros países del mismo grupo regional, con
independencia de que se hayan o no sometido a otras operaciones de elaboración otransformación.
6. Cuando se hayan transportado a través del territorio de la Comunidad Europea o Suiza, con o
sin almacenamiento transitorio en dichos territorios, y sean posteriormente reexportadas, en
todo o en parte, a Noruega o al país del SGP, a condición de que esas mercancías hayan
permanecido bajo la vigilancia de las Autoridades aduaneras del país de tránsito o dealmacenamiento, y no hayan sido objeto de más operaciones que las de descarga y recarga u
otras destinadas a conservarlas en buen estado.WT/COMTD/N/6/Add.1
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La prueba de que se han cumplido las condiciones especificadas en el apartado 2 del segundo
párrafo se efectuará presentando a las Autoridades aduaneras noruegas:
1. Un documento de transporte único, expedido en el país del SGP de que se trate, que acredite
el paso desde el país exportador por el país de tránsito, o
2. Un certificado expedido por las Autoridades aduaneras del país de tránsito y que contenga:
a) la designación exacta de las mercancías,
b) la declaración de las fechas de descarga y recarga de las mercancías y, cuando sea
procedente, la identificación del medio de transporte utilizado, y
c) la acreditación de las condiciones en las que permanecieron las mercancías en el país
de tránsito.
3. A falta de la documentación mencionada supra , otros comprobantes justificativos.
Las disposiciones del anterior párrafo 2 serán de aplicación, mutatis mutandis , al transporte de
las mercancías que sean originarias de Noruega, la Comunidad Europea o Suiza, de conformidad con
las disposiciones de los párrafos segundo y tercero de la Sección 2.  La documentación acreditativa
del cumplimiento de las condiciones estipuladas en el apartado 5 del segundo párrafo supra , se
aportará presentando a las Autoridades aduaneras noruegas un certificado de sustitución expedido con
arreglo a las disposiciones de la Sección 21.
Sección 15 - Exposiciones
Los productos enviados desde un país del SGP para su exposición en otro país, y que se
importen en Noruega tras la exposición, se considerarán originarios de dicho país del SGP a condición
de que se cumplan las prescripciones del presente reglamento que permiten considerar originarios a
dichos productos, y siempre que se demuestre a las Autoridades aduaneras noruegas que:
1. Un exportador expidió los productos directamente desde el país del SGP hasta el país en que
se haya celebrado la exposición, y que allí fueron expuestos.
2. El mencionado exportador vendió, o enajenó de otra forma, los productos a un destinatario de
Noruega.
3. Los productos se expidieron directamente a Noruega durante la exposición o inmediatamente
después, en el mismo estado en que fueron enviados a la exposición, y
4. Los productos no se han utilizado para fines distintos que la demostración y exhibición, desde
que se expidieron para su exposición.
Se presentará a las Autoridades aduaneras noruegas, de la manera habitual, un formulario A
en el que se hará constar la denominación de la exposición y la dirección del local.  Cuando sea
necesario, se podrán exigir documentos adicionales probatorios de la naturaleza de los productos y delas condiciones en que fueron expuestos.
La presente Sección será de aplicación a todas las exposiciones o ferias comerciales,
industriales, agrícolas o artesanales, así como a toda exhibición pública similar durante la cual losWT/COMTD/N/6/Add.1
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productos permanezcan bajo control aduanero.  No será de aplicación a las exposiciones organizadas
con fines privados en tiendas o locales comerciales que se propongan vender productos extranjeros.
CAPÍTULO IV - PRUEBA DEL ORIGEN
Sección 16 - Condiciones generales
Cuando se importe en Noruega un producto que sea originario de un país del SGP con arreglo
a lo dispuesto en la Sección 2, deben aportarse pruebas de su origen mediante la presentación de:
1. Un formulario A expedido por el exportador en el país del SGP, con arreglo a las
disposiciones de la Sección 17 (cf.  Secciones 18, 19, 20 y 21), o bien
2. Una factura oficial, emitida por el exportador en el país del SGP con arreglo a las
disposiciones de la Sección 22, siempre que el valor de los productos originarios que se
expidan no exceda de 25.000 coronas noruegas.
Cuando, con arreglo a las disposiciones de los párrafos segundo y tercero de la Sección 2, las
mercancías se exporten desde Noruega, la Co munidad Europea o Suiza para su elaboración o
transformación en un país del SGP, debe presentarse la acreditación documental de su origen en la
forma prescrita por la Sección 23.
Sección 17 - Expedición del formulario A
Para que tenga validez, el formulario A debe estar legalizado por las Autoridades competentes
del país del SGP.  La legalización solamente puede efectuarse previa solicitud del exportador.
El exportador presentará, junto con su solicitud, los documentos apropiados para acreditar que
los productos que se van a exportar reúnen las condiciones exigidas para la expedición del
formulario A.  El formulario A deberá estar redactado en inglés o en francés.  Se cumplimentará con
máquina de escribir u otro medio técnico.  Toda información manuscrita habrá de plasmarse con tintay caracteres de imprenta.  La cumplimentación de la casilla 2 del certificado ("destinatario") es
opcional.  La casilla 7, destinada a la descripción de las mercancías, debe cumplimentarse de manera
tal que se excluya toda posibilidad de hacer posteriores añadidos fraudulentos.  La descripción de las
mercancías debe efectuarse sin dejar líneas en blanco.  Cuando no se rellene todo el espacio de la
casilla, se trazará una línea horizontal inmediatamente debajo de la última línea de la descripción, yuna línea cruzada en el espacio que quede en blanco.  La casilla 12 debe cumplimentarse en la forma
debida, indicando que Noruega es el país importador.  En la casilla 11 figurará la fecha de expedición
del formulario A;  la firma que se ha de incluir en dicha casilla, reservada a las Autoridades
competentes del país del SGP que legalizan el certificado, debe ser manuscrita.
Las Autoridades competentes del país del SGP se cerciorarán de que el certificado y la
solicitud estén cumplimentados en debida forma.  Además, verificarán el origen de los productos y
comprobarán que es correcta la información suministrada en el certificado.  A menos que en laSección 6 se disponga otra cosa, el certificado solamente se legalizará cuando los productos que se
vayan a exportar puedan considerarse originarios del país del SGP, de conformidad con las
disposiciones del presente reglamento.
Se pondrá a disposición del exportador un formulario A tan pronto como la exportación se
haya efectuado o asegurado.WT/COMTD/N/6/Add.1
Página 11
A efectos de verificar si se han cumplido las condiciones estipuladas en el párrafo segundo
supra , las Autoridades competentes del país del SGP tendrán derecho a recabar cualquier prueba
documental o a llevar a cabo toda clase de comprobación que se estime necesaria.
A efectos del posterior control del formulario A, las Autoridades competentes del país
del SGP conservarán, durante tres años al menos, una copia del certificado, de todos los comprobantesdocumentales y de los demás documentos relacionados con la exportación.
Sección 18 - Acumulación del origen referente a los productos originarios de Noruega,
la Comunidad Europea o Suiza
Cuando las Autoridades competentes de un país del SGP tengan que legalizar un
formulario A relativo a productos que hayan adquirido la condición de originarios en aplicación de los
párrafos segundo y tercero de la Sección 2, se basarán en los certificados de transporte EUR.1 o en
facturas oficiales expedidas o realizadas en Noruega, la Comunidad Europea o Suiza.
Cuando se legalice un formulario A con arreglo a lo dispuesto en el primer párrafo supra , en
la casilla 4 del certificado deberá figurar alguna de las expresiones siguientes:  " NORWAY
CUMULATION", "EC CUMULATION" o "SWITZERLAND CUMULATION"  (Acumulación de
Noruega, Acumulación de la CEE o Acumulación de  Suiza), en la versión inglesa, o bien " CUMUL
NORVÈGE", "CUMUL CE" o "CUMUL SUISSE ", en la versión francesa.
El segundo párrafo supra  será de aplicación, mutatis mutandis , a toda factura oficial realizada
de conformidad con las disposiciones de la Sección 22.
Sección 19 - Expedición del formulario A con efectos retroactivos
Las Autoridades competentes del país del SGP pueden, con carácter excepcional, expedir un
formulario A tras haberse efectuado la exportación de los productos a los que éste se refiere, cuandono se haya expedido el certificado en el momento de la exportación por error u omisión accidental u
otras circunstancias especiales, o cuando se demuestre a las Autoridades competentes del país del
SGP que se expidió un certificado de origen y no fue aceptado al tiempo de la importación por
razones técnicas.
A efectos de lo dispuesto en el párrafo anterior, el exportador debe indicar en la solicitud el
lugar y la fecha en que se realizó la exportación de los productos a los que se refiera el certificado, y
declarar los motivos de la petición.
Las Autoridades competentes del país del SGP sólo podrán expedir un certificado con efectos
retroactivos tras verificar que los datos que figuran en la solicitud del exportador concuerdan con los
que figuran en los correspondientes documentos de la exportación.
En la casilla 4 del formulario A expedido con efectos retroactivos debe figurar una de las
expresiones siguientes:  " ISSUED RETROSPECTIVELY " (Expedido con efectos retroactivos), en la
versión inglesa, o bien " DELIVRÉ À POSTERIORI ", en la versión francesa.
Sección 20 - Expedición de un duplicado del formulario A
En caso de sustracción, extravío o destrucción de un formulario A, las Autoridades que lo
hayan expedido podrán, a petición del exportador, expedir un duplicado sobre la base de los
documentos de la exportación que obren en su poder.  En el duplicado debe figurar la fecha deexpedición del certificado original y se computarán sus efectos a partir de dicha fecha.WT/COMTD/N/6/Add.1
Página 12
En la casilla 4 del duplicado de un formulario A debe figurar la palabra " DUPLICATE "
(Duplicado), en la versión inglesa, o bien " DUPLICATA ", en la versión francesa.
Sección 21 - Expedición de un certificado de sustitución del formulario A
Las Autoridades aduaneras noruegas pueden sustituir en cualquier momento un formulario A
por uno o más formularios A, siempre que la sustitución se realice en la oficina de aduanas bajo cuyocontrol se encuentran los productos.  El certificado de sustitución del formulario A solamente se
puede expedir a instancia del importador.
Previa solicitud del reexportador, las Autoridades aduaneras noruegas podrán expedir un
certificado de sustitución del formulario A cuando los productos se vayan a reexportar desde Noruega
a la Comunidad Europea o a Suiza, en bloque o en expediciones fraccionadas.  El origen de los
productos debe quedar acreditado por un formulario A expedido por las Autoridades competentes del
país del SGP que los exporta a Noruega.  Es requisito previo que Noruega y el país al que sereexportan las mercancías apliquen las mismas normas de origen a los productos en cuestión y que
estos hayan estado en Noruega bajo control aduanero ininterrumpido.
No obstante, el segundo párrafo supra  no es aplicable cuando los productos se hayan
exportado a Noruega en los términos estipulados en las disposiciones sobre exenciones de la
Sección 11.
De forma similar y con arreglo a los mismos términos a que se refiere el segundo párrafo
supra , las Autoridades aduaneras de la Comunidad Europea o de Suiza pueden expedir un certificado
de sustitución del formulario A cuando se reexporten a Noruega productos originarios de un país
del SGP.
El certificado de sustitución del formulario A se considerará el certificado de origen definitivo
de los productos a los que hace referencia.
Al expedir un certificado de sustitución del formulario A, las Autoridades aduaneras noruegas
se basarán en los pormenores facilitados en el form ulario A expedido anteriormente.  El certificado de
sustitución habrá de estar legalizado por las Autoridades aduaneras noruegas.
La oficina de aduanas a la que se solicite que realice la operación anotará en el certificado
original el número, la cantidad, la naturaleza y el peso de los productos expedidos, así como los
números de serie y la fecha de expedición de los certificados de sustitución.  A efectos del control
posterior, las Autoridades aduaneras noruegas conservarán el certificado original durante, al menos,
tres años.
Se podrá adjuntar al certificado de sustitución una copia del certificado original.  La casilla
superior derecha del certificado de sustitución debe indicar el nombre del país donde se expida el
certificado.  La casilla 4 debe contener la expresión " REPLACEMENT CERTIFICATE " (Certificado
de sustitución), en la versión inglesa, o bien " CERTIFICAT DE REMPLACEMENT ", en la versión
francesa, así como el número de serie y la fecha de expedición del certificado original.  En la casilla 1
debe figurar el nombre del reexportador.  En la casilla 10 debe indicarse la referencia de la factura del
reexportador.  En la casilla 2 puede indicarse el nombre del destinatario final.  Deben transcribirse en
el certificado de sustitución todas las indicaciones relativas a los productos reexportados que figuranen las casillas 3 a 9 del certificado original.  Las casillas 7 y 9 deben indicar la cantidad, la naturaleza
y el peso bruto u otras medidas de los productos en cuestión.  La oficina de aduanas que expida un
certificado de sustitución hará constar su legalización en la casilla 11;  la responsabilidad de dicha
oficina se limita a la mera expedición del certificado de sustitución.  Los datos relativos al país de
origen y de destino se transferirán desde el certificado original a la casilla 12 del certificado deWT/COMTD/N/6/Add.1
Página 13
sustitución.  En la casilla 12 figurará la firma de una persona autorizada de la empresa que extienda el
certificado de sustitución;  la persona que de esta manera firme de buena fe un certificado de
sustitución no será responsable de la exactitud de los datos recogidos del certificado original.
Sección 22 - Contenido y formato de la factura oficial
Podrá expedir una factura oficial:
1. un exportador autorizado de Noruega, o
2. un exportador de un país del SGP o de Noruega, con respecto a expediciones consistentes en
uno o más bultos que contengan productos originarios de un valor que no exceda de 25.000
coronas noruegas.
Sólo podrá extenderse una factura oficial cuando los productos puedan considerarse
originarios, en el sentido del presente reglamento, de un país del SGP o de Noruega.
El exportador que expida una factura oficial debe estar preparado para presentar en cualquier
momento, a requerimiento de las Autoridades aduaneras noruegas u otra autoridad competente del
país exportador, todos los documentos adecuados para acreditar la condición originaria de las
mercancías y el cumplimiento de las demás condiciones prescritas en el presente reglamento.
El exportador habrá de librar la factura oficial utilizando máquina de escribir u otros medios
técnicos, o estampillando o imprimiendo la factura, la orden de entrega u otro documento comercial.La factura se redactará en inglés o francés.  Si la factura es manuscrita, se escribirá con tinta y
caracteres de imprenta.
La factura oficial contendrá la firma original y manuscrita del exportador.  No obstante, el
exportador autorizado en el sentido de la Sección 24, podrá quedar exento de la obligación de firmar
la factura a condición de que entregue por escrito a las Autoridades aduaneras noruegas elcompromiso de asumir la plena responsabilidad de toda factura oficial que le identifique como si la
hubiera firmado por su propia mano.
La factura oficial habrá de ser emitida por el exportador de los productos a los que ésta se
refiera.
En los casos mencionados en el apartado 2 del primer párrafo supra , solamente se extenderá
una factura oficial por cada expedición.  Si las mercancías comprendidas en la expedición ya hubiesen
sido objeto de verificación en el país exportador, el exportador podrá mencionar ese examen en la
factura oficial.  Las disposiciones del presente párrafo no eximen a los exportadores del cumplimiento
de todas las demás formalidades exigidas de conformidad con la legislación aduanera o postal.
Las disposiciones del presente reglamento relativas a la expedición, utilización y posterior
verificación del formulario A, se aplicarán, mutatis mutandis , a las facturas oficiales.
Sección 23 - Prueba del origen de un producto noruego
A efectos de la aplicación del segundo párrafo de la Sección 2 (refs. segundo párrafo de la
Sección 16 y la Sección 18), la documentación acreditativa de la condición originaria noruega se
aportará mediante un certificado de transporte EUR.1 o una factura oficial extendida de conformidad
con las disposiciones de la Sección 22.WT/COMTD/N/6/Add.1
Página 14
Cuando utilice un certificado de origen EUR.1, el exportador anotará en la casilla 2 " GSP
BENEFICIARY COUNTRY " (País beneficiario del SGP)  y " NORWAY " (Noruega), en la versión
inglesa, o bien " PAYS BÉNÉFICIAIRE DU SGP " y "NORVÈGE ",  en la versión francesa.
Las disposiciones del presente reglamento relativas a la expedición, utilización y posterior
verificación del formulario A se aplicarán, mutatis mutandis , a los certificados de transporte EUR.1.
Cuando lo requieran las Autoridades aduaneras noruegas, el exportador que expida un
certificado de transporte EUR.1 de conformidad con las disposiciones del segundo párrafo de la
Sección 2, presentará toda la documentación apropiada que se necesite para probar la condición
originaria de las mercancías y el cumplimiento de las demás condiciones estipuladas en el presente
reglamento.
Sección 24 - Exportador autorizado
Puede reconocerse la condición de exportador autorizado a todo exportador noruego que
realice frecuentes envíos de productos noruegos de conformidad con las disposiciones del segundo
párrafo de la Sección 2.  Quien solicite dicha autorización deberá ofrecer a las Autoridades aduaneras
noruegas todas las garantías necesarias para verificar la condición originaria de los productos, así
como el cumplimiento de las demás condiciones relativas a la expedición de las facturas oficiales que
se estipulan en el presente reglamento.
Las Autoridades aduaneras noruegas podrán reconocer la condición de exportador autorizado
con sujeción a las condiciones que estimen oportunas.  Se concederá al exportador autorizado un
número de autorización aduanera que debe figurar en la factura oficial.
Las Autoridades aduaneras noruegas pueden anular la autorización en cualquier momento y
sin previo aviso, y así lo harán cuando el exportador autorizado deje de ofrecer las garantías o decumplir las condiciones a que se refieren los párrafos primero y segundo supra , o cuando haga un uso
indebido o irregular de la autorización.
Sección 25 - Presentación de la prueba del origen
Cuando se realicen importaciones en Noruega, habrá de presentarse a las Autoridades
aduaneras noruegas un formulario A o una factura oficial en el plazo de diez meses que sigan a lafecha de su expedición en el país exportador, de conformidad con las reglamentaciones y
procedimientos nacionales.
A efectos de la aplicación del trato arancelario preferencial, podrán admitirse las pruebas del
origen que se presenten a las Autoridades aduaneras noruegas tras haberse agotado el período de
validez especificado en el párrafo anterior, cuando la inobservancia del plazo establecido se deba a
circunstancias excepcionales.  No obstante, en otros casos de presentación extemporánea podrá
admitirse la prueba del origen cuando los productos se hayan presentado a las Autoridades aduanerasantes de que expire el plazo.  Con la presentación de una prueba del origen como la mencionada en el
primer párrafo supra , los productos a los que se refiera se considerarán originarios del país del SGP
que en ella se indique.
Sólo podrán aceptarse las pruebas del origen a efectos de aplicar el trato arancelario
preferencial en la medida en que las Autoridades competentes del país del SGP hayan facilitado a lasAutoridades aduaneras noruegas la información necesaria que se exige de conformidad con la
Sección 29, y hayan manifestado su disposición a prestar asistencia a las Autoridades aduaneras
noruegas cuando requieran posteriores verificaciones de la autenticidad de las pruebas del origen y de
la exactitud de los datos sobre el origen del producto que se hayan facilitado;  ref.  Sección 30.WT/COMTD/N/6/Add.1
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A condición de que se satisfagan las condiciones establecidas en los párrafos primero y
segundo supra , los productos importados en Noruega se considerarán originarios de un país del SGP
con la presentación de un certificado de sustitución del formulario A, expedido por las Autoridades
aduaneras de la Comunidad Europea o de Suiza de conformidad con lo dispuesto en el cuarto párrafo
de la Sección 21.
Para la verificación posterior de los certificados de sustitución del formulario A, se aplicará
en la forma apropiada el procedimiento de verificación establecido en la Sección 31.  El plazo
máximo establecido en el párrafo quinto de la Sección 31 se prorrogará hasta ocho meses.
Las Autoridades aduaneras noruegas pueden exigir que se traduzcan al noruego las pruebas
del origen que se presenten, y también puede exigir que a la declaración de importación se adjunte
una declaración del importador en la que manifieste que los productos cumplen las condiciones
estipuladas en el presente reglamento.
Sección 26 - Importación mediante expediciones escalonadas
Cuando, a petición del importador y en las condiciones que determinen las Autoridades
aduaneras noruegas, se importen mediante expediciones escalonadas productos desmontados o sin
montar todavía, en el sentido del apartado a) de la Regla General 2 del Sistema Armonizado, que
estén comprendidos en las secciones XVI y XVII o en las partidas Nos.  73.08 y 94.06 del SistemaArmonizado, al importarse la primera de las expediciones se presentará a las Autoridades aduaneras
una única prueba del origen de dichos productos.
Sección 27 - Exención de pruebas formales del origen
Las importaciones de productos enviados de particular a particular en forma de paquetes
pequeños, o los que formen parte del equipaje personal de los viajeros, no exigen la presentación deun formulario A o una factura oficial, a condición de que esas importaciones no tengan carácter
comercial y se haya declarado que cumplen las condiciones exigidas en aplicación del presente
reglamento.  No obstante, el valor total de los productos no debe exceder de 1.750 coronas noruegas
cuando se trate de paquetes pequeños, o de 5.000 coronas noruegas en el caso de las mercancías que
formen parte del equipaje personal de los viajeros.
Sección 28 - Discrepancias y errores
La constatación de ligeras discrepancias entre la información suministrada en un formulario A
o en una factura oficial y la información facilitada en otros documentos presentados a las Autoridades
aduaneras noruegas, no invalidarán automáticamente la prueba del origen, a condición de que esté
debidamente acreditado que el documento en cuestión corresponde a los productos presentados.
Los errores evidentes que figuren en el formulario A o en una factura oficial no serán motivo
para rechazar el documento a menos que susciten dudas razonables sobre la corrección de lasdeclaraciones que en él se contienen.
CAPÍTULO V - CUESTIONES ADMINISTRATIVAS, ETC.
Sección 29 - Notificación de las Autoridades competentes
El país del SGP que aplique las disposiciones del presente reglamento habrá de asegurar el
cumplimiento de sus normas relativas al origen de las mercancías, a la cumplimentación y expedicióndel formulario A y a las condiciones de utilización de las facturas oficiales, así como las normas que
regulan la cooperación administrativa.WT/COMTD/N/6/Add.1
Página 16
El país del SGP comunicará a las Autoridades aduaneras noruegas los nombres y direcciones
de las Autoridades de dicho país que estén facultadas para expedir el formulario A, y les transmitirá
ejemplares de los estampillados que deben utilizar dichas Autoridades para legalizar los certificados
del origen.  Asimismo, les comunicará los nombres y direcciones de las Autoridades pertinentes que
estén facultadas para verificar los formularios A y las facturas oficiales que se hayan expedido oextendido en dicho país.  También deben notificarse las modificaciones que se produzcan.
A petición de un país del SGP, las Autoridades noruegas le facilitarán los ejemplares de los
estampillados utilizados para legalizar los certificados de transporte EUR.1.
Sección 30 - Asistencia mutua
El país del SGP ayudará a las Autoridades noruegas a verificar la autenticidad de los
formularios A y las facturas oficiales que se expidan o extiendan en el país de que se trate, así como la
exactitud de la información facilitada en dichos documentos.  De igual manera, las Autoridadesaduaneras noruegas ayudarán a verificar los certificados de transporte EUR.1 y las facturas oficiales
que se hayan expedido o extendido conforme a las disposiciones de la Sección 23.
Sección 31 - Verificación de las pruebas de origen
Las Autoridades competentes del país exportador verificarán los formularios A y las facturas
oficiales.  Dichas Autoridades tendrán derecho a requerir todas las pruebas y a realizar todos losexámenes de las cuentas del exportador o cualquier otro examen que se considere oportuno.  A los
efectos de estas verificaciones posteriores, el exportador queda obligado a conservar, durante tres años
al menos, copia de las pertinentes pruebas del origen y todos los documentos relacionados con ellas.
La verificación de los formularios A o las facturas oficiales se llevará a cabo de manera
aleatoria o a petición de las Autoridades aduaneras noruegas, siempre que éstas tengan dudasrazonables sobre la autenticidad de dichos documentos o de la condición originaria de los productos, o
sobre el cumplimiento de las demás condiciones estipuladas en el presente reglamento.
Las Autoridades aduaneras noruegas adjuntarán a la petición de verificación, el formulario A
de que se trate y la factura, si ésta se hubiese presentado, o la factura oficial o una copia  de dichos
documentos.  Además, cuando sea oportuno, se remitirá cualquier información que explique losmotivos de la petición, así como toda la información y documentos obtenidos que indiquen que los
datos facilitados en la prueba del origen son inexactos.
La verificación se efectuará a la mayor brevedad posible, de manera que se puedan comunicar
los resultados a las Autoridades aduaneras noruegas en un plazo máximo de seis meses contados a
partir de la recepción de la petición.  La notificación debe indicar claramente si los documentos son
auténticos y corresponden a los productos realmente exportados, y si los productos en cuestión pueden
considerarse originarios del país del SGP y cumplen las condiciones que se estipulan en el presentereglamento.  Cuando el formulario A se haya expedido con arreglo a la Sección 18, habrá de
adjuntarse a la respuesta copia de los pertinentes certificados de transporte EUR.1 y de las facturas
oficiales.
En los casos de duda razonable, si no se obtiene respuesta dentro de los seis meses posteriores
a la petición de la verificación, o si la respuesta no contiene información suficiente para determinar laautenticidad del documento en cuestión o el origen de los productos, se remitirá una segunda petición.
Si cuatro meses después de esta segunda petición no se han comunicado los resultados de la
verificación a las Autoridades aduaneras noruegas, o si la respuesta no contiene información
suficiente para determinar la autenticidad del documento o el origen de los productos, no se concederá
trato preferencial, a menos que concurran circunstancias excepcionales.WT/COMTD/N/6/Add.1
Página 17
Cuando el procedimiento de la verificación u otra información disponible indique que se están
contraviniendo las disposiciones del presente reglamento, las Autoridades competentes del país
exportador del SGP, por propia iniciativa o a petición de las Autoridades aduaneras noruegas,
realizarán las investigaciones apropiadas o dispondrán que dichas investigaciones se lleven a cabo con
la debida urgencia a fin de identificar y evitar dichas contravenciones.
Cuando las Autoridades aduaneras noruegas decidan suspender el régimen arancelario
preferencial para las mercancías cuya verificación se encuentra pendiente, ofrecerán al importador el
despacho de las mercancías con sujeción a las medidas que se juzguen necesarias.
CAPÍTULO VI - DISPOSICIONES FINALES
Sección 32 - Condiciones especiales
Solamente se podrá invocar el trato arancelario preferencial previsto en el presente
reglamento cuando el país del SGP cumpla las condiciones estipuladas en el segundo párrafo de laSección 29.  Las Autoridades aduaneras noruegas publicarán la fecha a partir de la cual se podrá
invocar dicho trato arancelario preferencial.
Las disposiciones del tercer párrafo de la Sección 2, el apartado 5 del segundo párrafo de la
Sección 14, el cuarto párrafo de la Sección 21, y el cuarto y quinto párrafos de la Sección 25,
solamente serán aplicables en la medida en que la Comunidad Europea y Suiza, en el contexto de laspreferencias arancelarias que concedan a productos originarios de países en desarrollo, apliquen
normas de origen que correspondan a las que aplica Noruega y, además, hayan concluido un acuerdo
con Noruega sobre mutua aceptación del contenido del país donante, etc.
Sección 33 - Mercancías en tránsito
Las mercancías originarias de un país o territorio reconocido como país del Sistema
Generalizado de Preferencias pueden beneficiarse de dicho sistema a condición de que se hayan
exportado desde ese país del SGP en la fecha a que hace referencia el primer párrafo de la Sección 32,
o en fecha posterior.
Sección 34 - Entrada en vigor
El presente reglamento entrará en vigor el 1º de marzo de 1998.
Las disposiciones del segundo párrafo de la Sección 32 entrarán en vigor con arreglo al
anuncio especial que efectúen las Autoridades aduaneras noruegas.
Sección 35 - Derogación de otras disposiciones.  Disposiciones transitorias
Por el presente reglamento se deroga el reglamento de 3 de septiembre de 1971, relativo a
normas de origen, etc., de conformidad con el Sistema generalizado de preferencias.
No obstante, las anteriores disposiciones relativas a la adquisición de la condición de
productos originarios de los países del SGP, al igual que las relativas a la expedición y utilización delos certificados de origen, seguirán siendo aplicables durante un período transitorio que finalizará el
1º de septiembre de 1999.WT/COMTD/N/6/Add.1
Página 18
ANNEX
List of Working or Processing required to be carried out on
Non-Originating Materials in order that the Product Manufactured
can obtain Originating Status cf. First Paragraph of Section 4 of the Regulation
INTRODUCTORY NOTESForeword:
These notes shall apply where appropriate to all products manufactured using non-originating
materials even if they are not subject to specific provisions in the following list but are subject instead
to the change of heading rule set out in the second sub-paragraph of Section 4.
Note 1
1.1 The first two columns in the list describe the product obtained. The first column gives the
heading number or chapter number used in the Harmonized System, and the second column gives the
description of goods used in that System for that heading or chapter. For each entry in the first two
columns a rule is specified in column 3. Where, in some cases, the entry in the first column is
preceded by an “ex”, this signifies that the rule in  column 3 only applies to the part of that heading or
chapter as described in column 2.
1.2 Where several heading numbers are grouped together in column 1 or a chapter number is
given and the description of products in column 2 is therefore given in general terms, the adjacent rule
in column 3 applies to all products which, under the Harmonized System, are classified in headings ofthe chapter or in any of the headings grouped together in column 1.
1.3 Where there are different rules in the list applying to different products within a heading, each
indent contains the description of that part of the heading covered by the adjacent rule in column 3.
Note 2
2.1 In case of a heading not in the list or any part of a heading that is not in the list, the “change
of heading” rule set out in the second paragraph of § 4 applies. If a “change of heading” condition
applies to any entry in the list, then it is contained in the rule in column 3.
2.2 The working or processing required by a rule in column 3 has to be carried out only in
relation to the non-originating materials used. The restrictions contained in column 3 likewise apply
only to the non-originating materials used.
2.3 Where a rule states that “materials of any heading” may be used, materials of the same
heading as the product may also be used, subject, however, to any specific limitations which may alsobe contained in the rule. However, the expression “manufacture from materials of any heading
including other materials of heading No. …” means that only materials classified in the same heading
as the product of a different description than that of the product as given in column 2 of the list may
be used.
2.4 If a product made from non-originating materials which has acquired originating status during
manufacture by virtue of the change of heading rule or its own list rule is used as a material in the
process of manufacture of another product, then the rule applicable to the product in which it is
incorporated does not apply to it.WT/COMTD/N/6/Add.1
Página 19
Example:
An engine of heading No 84.07, for which the rule states that the value of the non-originating
materials which may be incorporated may not exceed 40 per cent of the ex-works price, ismade from 'other alloy steel roughly shaped by forging' of heading No 72.24.
If this forging has been forged in the country concerned from a non-originating ingot then the
forging has already acquired origin by virtue of the rule for heading No ex 72.24 in the list.
It can then count as originating in the value calculation for the engine regardless of whether
it was produced in the same factory or another.  The value of the non-originating ingot is thus
not taken into account when adding up the value of the non-originating materials used.
2.5 Even if the change of heading rule or the other rules contained in the list are satisfied, a
product shall not acquire originating status if the processing carried out, taken as a whole, is
insufficient within the meaning of  Section 5.
Note 3
3.1 The rule in the list represents the minimum amount of working or processing required and the
carrying out of more working or processing also confers originating status; conversely, the carrying
out of less working or processing cannot confer orig in.  Thus if a rule says that non-originating
material at a certain level of manufacture may be used, the use of such material at an earlier stage of
manufacture is allowed and the use of such material at a later stage is not.
3.2 When a rule in the list specifies that a product may be manufactured from more than one
material, this means that any one or more materials may be used.  It does not require that all be used.
Example:
The rule for fabrics says that natural fibres may be used and that chemical materials, among
other materials, may also be used.  This does not mean that both have to be used; one can use
one or the other or both.
If, however, a restriction applies to one material and other restrictions apply to other
materials in the same rule, then the restrictions only apply to the materials actually used.
Example:
The rule for sewing machines specifies that both the thread tension mechanism used and the
zigzag mechanism used must be wholly obtained; these two restrictions only apply if the
mechanisms concerned are actually incorporated into the sewing machine.
3.3 Where a rule in the list specifies that a product must be manufactured from a particular
material, the condition obviously does not prevent the use of other materials which, because of their
inherent nature, cannot satisfy the rule.
Example:
The rule for prepared foods of heading No 19.04 which specifically excludes the use of
cereals or their derivatives does not prevent the use of mineral salts, chemicals and other
additives which are not produced from cereals.WT/COMTD/N/6/Add.1
Página 20
Example:
In the case of an article made from non-woven materials, if the use of only non-originating
yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even
if non-woven cloths cannot normally be made from yarn.  In such cases, the starting materialwould normally be at the stage before yarn - that is the fibre stage.
See also note 5.2 in connection with textiles.
3.4 Where, in a rule in the list, two or more percentages are given for the maximum value of non-
originating materials that can be used, then these percentages may not be added together.  In other
words, the maximum value of all the non-originat ing materials used may never exceed the highest of
the percentages given.  Furthermore, the individual percentages must not be exceeded in relation to
the particular materials they apply to.
Note 4
4.1 The term “natural fibres” is used in the list to refer to fibres other than artificial or synthetic
fibres and is restricted to the stages before spinning takes place, including waste, and, unless
otherwise specified, the term 'natural fibres' includes fibres that have been carded, combed or
otherwise processed but not spun.
4.2 The term “natural fibres” includes horsehair of heading No 05.03, silk of heading Nos 50.02
and 50.03 as well as the wool fibres, fine or coarse animal hair of heading Nos 51.01 to 51.05, the
cotton fibres of heading Nos 52.01 to 52.03 and the other vegetable fibres of heading Nos 53.01
to 53.05.
4.3 The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the
list to describe the materials not classified in chapters 50 to 63, which can be used to manufacture
artificial, synthetic or paper fibres or yarns.
4.4 The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament
tow, staple fibres or waste, of heading Nos 55.01 to 55.07.
Note 5
5.1 Any non-textile trimmings and accessories or other materials used which contain textiles do
not have to satisfy the conditions set out in column 3 even though they fall outside the scope of
Note 3.3.
5.2 In accordance with Note 3.3, any non-originating non-textile trimmings and accessories or
other product, which do not contain any textiles, may, anyway, be used freely where they cannot be
made from the materials listed in column 3.
Example:
If a rule in the list says that for a particular textile item, such as a blouse, yarn must be used,
this does not prevent the use of metal items, such as buttons, because they cannot be made
from textile materials. Similarly, this does not prevent the use of a zip, even though zipsnormally contain textiles.
5.3 Where a percentage rule applies the value of trimmings and accessories must be taken into
account when calculating the value of the non-originating materials incorporated.WT/COMTD/N/6/Add.1
Página 21
Note 6
6.1 For the purposes of heading Nos. ex 27.07, 27.13 to 27.15, ex 29.01, ex 29.02 and ex 34.03,
the “specific processes” are the following:
(a) vacuum distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all the following operations: Processing with concentrated
sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents;
decolorization and purification with naturally active earth, activated, activated
charcoal or bauxite;
(g) polymerization
(h) alkylation;(i) isomerization.
6.2 For the purposes of heading Nos. ex 27.10, 27.11 and 27.12, the “specific processes” are the
following:
(a) vacuum distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;(f) the process comprising all the following operations: Processing with concentrated
sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents;
decolorization and purification with naturally active earth, activated, activated
charcoal or bauxite;
(g) polymerization
(h) alkylation;
(i) isomerization;(j) ------ “ --------;
(k) in respect of heavy oils falling within heading No  27.10 only, desulphurization with
hydrogen resulting in a reduction of at least 85 per cent of the sulphur content of the
product processed  (ASTM D 1266-59 T method);
(l) in respect of products falling within  heading No. 27.10only, deparaffining by a
process other than filtering;
(m) in respect of heavy oils falling wi thin heading No. 27.10 only, treatment with
hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C
with the use of a catalyst, other than to effect desulphurization, when the hydrogen
constitutes an active element in a chemical reaction. The further treatment with
hydrogen of lubricating oils of heading No. ex 27.10 (e.g. hydrofinishing or
decolouring) in order, more especially, to improve colour or stability shall not,
however, be deemed to a specific process;
(n) in respect of fuel oils falling within heading No. ex 27.10 only, atmospheric
distillation, on condition that less than 30 per cent of these products is distils, by
volume, including losses at 300 °C by the ASTM D 86 method;
(o) in respect of heavy oils other than gas oils or fuel oils falling within heading
No. ex 27.10 only, treatment by means of  high-frequency electrical brush-discharge.WT/COMTD/N/6/Add.1
Página 22
6.3 For the purposes of  heading Nos. ex 27.07, 27.13 to 27.15, ex 29.01, ex 29.02 and ex 34.03,
simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring,
marking, obtaining a sulphur content as a result of mixing products with different sulphur contents,
any combination of these operations or like operations do not confer origin.WT/COMTD/N/6/Add.1
Página 23
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
02.01 Meat of bovine animals, fresh or chilled Manufacture from materials of any heading except meat of
bovine animals, frozen of heading No 02.02
02.02 Meat of bovine animals, frozen Manufacture from materials of any heading except meat of
bovine animals, fresh or chilled of heading No 02.01
02.06 Edible offal of bovine animals, swine, sheep,
goats, horses, asses, mules or hinnies, fresh,
chilled or frozenManufacture from materials of any heading except
carcasses of heading Nos 02.01 to 02.05
02.10 Meat and edible meat offal, salted, in brine,
dried or smoked; edible flours and meals of meat
or meat offalManufacture from materials of any heading except meat
and offal of heading Nos 02.01 to 02.06 and 02.08 or
poultry liver of heading No 02.07
03.02 to 03.05 Fish, other than live fish Manufacture in which all the materials of Chapter 3 used
must be wholly obtained
04.02,04.04 to 04.06Dairy products Manufacture from materials of any heading except milk or
cream of heading No 04.01 or 04.02
04.03 Buttermilk, curdled milk and cream, yoghurt,
kephir and other fermented or acidified milk andcream, whether or not concentrated or containingadded sugar or other sweetening matter or
flavoured or containing added fruit, nuts or
cocoaManufacture in which:
- all the materials of Chapter 4 used must be   wholly obtained,- any fruit juice of heading No 20.09 or sucrose
  used must be originating, and
- the value of any materials of Chapter 18 used  does not exceed 40% of the ex-works price  of the product
04.08 Birds' eggs, not in shell and egg yolks, fresh,
dried, cooked by steaming or by boiling inwater, moulded, frozen or otherwise preserved,whether or not containing added sugar or other
sweetening matterManufacture from materials of any heading except birds'
eggs of heading No 04.07
ex 05.06 Bones and horn-cores, unworked Manufacture in which all the materials of Chapter 2 used
must be wholly obtained
ex 07.10 to07.13Edible vegetables, frozen or dried, provisionally
preserved; except for heading Nos ex 07.10 andex 07.11 for which the rules are set out below:Manufacture in which all the vegetable materials used must
be wholly obtained
ex 07.10 Sweet corn (uncooked or cooked by steaming or
boiling in water), frozenManufacture from fresh or chilled sweet corn
ex 07.11 Sweet corn, provisionally preserved Manufacture from fresh or chilled sweet corn
08.11 Fruit and nuts, uncooked or cooked by steaming
or boiling in water, frozen, whether or not
containing added sugar or other sweetening
matter:
- Containing added sugar Manufacture in which all the materials used must already
be originating
- Other Manufacture in which all the fruit or nuts used must be
wholly obtained
08.12 Fruit and nuts provisionally preserved (for
example, by sulphur dioxide gas, in brine, insulphur water or in other preservative solutions),
but unsuitable in that state for immediate
consumptionManufacture in which all the fruit or nuts used must be
wholly obtained
08.13 Fruit, dried, other than that of heading Nos 08.01
to 08.06; mixtures of nuts or dried fruits of this
chapterManufacture in which all the fruit or nuts used must be
wholly obtained
08.14 Peel of citrus fruit or melons (including
watermelons), fresh, frozen, dried or
provisionally preserved in brine, in sulphurwater or in other preservative solutionsManufacture in which all the fruit or nuts used must be
wholly obtained
ex Chapter 11 Products of the milling industry; malt, starches;
inulin; wheat gluten, except for heading No ex11.06 for which the rule is set out below:Manufacture in which all the cereals, edible vegetables,
roots and tubers of heading No 07.14 or fruit used must bewholly obtainedWT/COMTD/N/6/Add.1
Página 24
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 11.06 Flour, meal and powder of the dried, shelled
leguminous vegetables of heading No 07.13Drying and milling of leguminous vegetables of heading
No 07.08
13.01 Lac; natural gums, resins, gum-resins and
oleoresins (for example, balsams)Manufacture in which the value of any materials of heading
No 13.01 used may not exceed 50% of the ex-works priceof the product
ex 13.02 Vanilla oleoresin Manufacture in which all the materials used are classified
within a heading other than that of the product. However,materials from heading No 13.02 may be used provided
their value does not exceed
20% of the ex-works price of the product
15.01 Pig fat (including lard) and poultry fat, other
than that of heading Nos 02.09 or 15.03
- Fats from bones or waste Manufacture from materials of any heading except those of
heading Nos 02.03, 02.06 or 02.07 or bones of heading No
05.06
- Other Manufacture from meat or edible offal of swine of heading
Nos 02.03 or 02.06 or of meat and edible offal of poultry of
heading No 02.07
15.02 Fats of bovine animals, sheep or goats, other
than those of heading No 15.03:
- Fats from bones or waste Manufacture from materials of any heading except those of
heading Nos 02.01, 02.02, 02.04 or 02.06 or bones ofheading No 05.06
- Other Manufacture in which all the animal materials of Chapter 2
used must be wholly obtained
15.04 Fats and oils and their fractions, of fish or
marine mammals, whether or not refined, but notchemically modified:
- Solid fractions Manufacture from materials of any heading including other
materials of heading No 15.04
- Other Manufacture in which all the animal materials of Chapters
2 and 3 used must be wholly obtained
ex 15.05 Refined lanolin Manufacture from crude wool grease of heading No 15.05
15.06 Other animal fats and oils and their fractions,
whether or not refined, but not chemicallymodified:
- Solid fractions Manufacture from materials of any heading including other
materials of heading No 15.06
- Other Manufacture in which all the animal materials of Chapter 2
used must be wholly obtained
ex 15.07 to
15.15Fixed vegetable oils and their fractions, whether
or not refined, but not chemically modified:
- Solid fractions, except for that of  Jojoba oilManufacture from other materials of heading Nos 15.07 to
15.15
- Other, except for:- -  Tung oil, oiticica oil, myrtle wax and      Japan wax- -  Those for technical or industrial uses
      other than the manufacture of
      foodstuffs for human consumptionManufacture in which all the vegetable materials used must
be wholly obtained
ex 15.16 Animal or vegetable fats and oils and their
fractions, re-esterified, whether or not refined
but not further preparedManufacture in which all the animal and vegetable
materials used must be wholly obtained
ex 15.17 Edible liquid mixtures of vegetable oils of
heading Nos 15.07 to 15.15Manufacture in which all the vegetable materials used must
be wholly obtained
16.01 Sausages and similar products, of meat,  meat
offal or blood; food preparations based on these
productsManufacture from animals of Chapter 1
16.02 Other prepared or preserved meat, meat offal or Manufacture from animals of Chapter 1WT/COMTD/N/6/Add.1
Página 25
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
blood
16.03 Extracts and juices of meat, fish or crustaceans,
molluscs or other aquatic invertebratesManufacture from animals of Chapter 1.  However, all fish,
crustaceans, molluscs or other aquatic invertebrates usedmust be wholly obtained
16.04 Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggsManufacture in which all the fish or fish eggs used must be
wholly obtained
16.05 Crustaceans, molluscs and other aquatic
invertebrates, prepared or preservedManufacture in which all the crustaceans, molluscs or other
aquatic invertebrates used must be wholly obtained
ex 17.01 Cane or beet sugar and chemically pure sucrose,
in solid form, flavoured or colouredManufacture in which all the materials used are classified
within a heading other than that of the product. However,
all flavourings and colourings used must already be
originating
17.02 Other sugars, including chemically pure lactose,
maltose, glucose and fructose, in solid form;
sugar syrups not containing added flavouring orcolouring matter; artificial honey, whether or notmixed with natural honey; caramel:
- Chemically pure maltose and fructose Manufacture from materials of any heading including other
materials of heading No 17.02
-Other Manufacture in which all the materials used must already
be originating
ex 17.03 Molasses resulting from the extraction or
refining of sugar, flavoured or colouredManufacture in which all the materials used are classified
within a heading other than that of the product. However,
all flavourings and colouring matter used must already beoriginating
17.04 Sugar confectionery (including white chocolate),
not containing cocoaManufacture from materials not classified within Chapter
17. However, all flavouring and colouring matter used mustalready be originating
18.04 Cocoa butter, fat and oil Manufacture in which all cocoa beans used must be wholly
obtained
18.06 Chocolate and other food preparations
containing cocoaManufacture in which all the materials used are classified
within a heading other than that of the product, provided
the value of any materials ofChapter 18 used does not exceed 40% of theex-works price of the product and that all sugar of heading
No 17.01 used must already be originating
19.01 Malt extract; food preparations of flour, meal,
starch or malt extract, not containing cocoa orcontaining less than 40% by weight of cocoa
calculated on a totally defatted basis, not
elsewhere specified or included; foodpreparations of goods of headings Nos. 04.01 to04.04, not containing cocoa or containing less
than
5% by weight of cocoa calculated on a totallydefatted basis, not elsewhere specified orincluded
- Malt extract Manufacture from cereals of Chapter 10
- Other Manufacture in which all the materials used are classified
within a heading other than that of the product. However,
sugar of heading No 17.01 cannot be used
19.02 Pasta, whether or not cooked or stuffed (with
meat or other substances) or otherwise prepared,
such as spaghetti, macaroni, noodles, lasagne,gnocchi, ravioli, cannelloni; couscous, whetheror not preparedManufacture in which all the cereals (except durum wheat),
meat, meat offal, fish, crustaceans or molluscs used must be
wholly obtained
19.03 Tapioca and substitutes therefor prepared from
starch, in the form of flakes, grains, pearls,siftings or in similar formsManufacture in which all materials used must already be
originatingWT/COMTD/N/6/Add.1
Página 26
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
19.04 Prepared foods obtained by the swelling or
roasting of cereals or cereal products (for
example, corn flakes); cereals, (other than maize(corn)), in grain form or in the form of flakes orother worked grains (except flour and meal),pre-cooked or otherwise prepared, not elsewhere
specified or included:
- Not containing cocoa Manufacture in which all materials used must already be
originating
- Containing cocoa Manufacture from materials of any heading, including other
materials of heading No 19.04, except sugar of heading No17.01, provided the value of any materials of Chapter 18
used does not exceed 40% of the ex-works price of the
product
19.05 Bread, pastry, cakes, biscuits and other bakers'
wares, whether or not containing cocoa;
communion wafers, empty cachets of a kindsuitable for pharmaceutical use, sealing wafers,rice paper and similar productsManufacture from materials of any heading, except those of
Chapter 11
20.01 Vegetables, fruit, nuts and other edible parts of
plants, prepared or preserved by vinegar oracetic acidManufacture in which all the fruit, nuts or vegetables used
must be wholly obtained
20.02 Tomatoes prepared or preserved otherwise than
by vinegar or acetic acidManufacture in which all the tomatoes used must be wholly
obtained
20.03 Mushrooms and truffles, prepared or preserved
otherwise than by vinegar or acetic acidManufacture in which all the mushrooms or truffles used
must be wholly obtained
20.04 and
20.05Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid, frozen
or not frozen, except goods classified underheading No 20.06Manufacture in which all the vegetables used must be
wholly obtained
20.06 Vegetables, fruit, nuts, fruit-peel and other parts
of plants, preserved by sugar (drained, glacé orcrystallised)Manufacture in which all the vegetables, fruit, nuts and
other parts of plants, and all the sugar of Chapter 17 mustalready be originating
20.07 Jams, fruit jellies, marmalades, fruit or nut purée
and fruit or nut pastes, being cookedpreparations, whether or not containing addedsugar or other sweetening matterManufacture in which all the fruits, nuts and all the sugar of
Chapter 17 must already be originating
20.08 Fruit, nuts and other edible parts of plants
otherwise prepared or preserved, whether or notcontaining added sugar or other sweeteningmatter or spirit, not elsewhere specified or
included:
- Fruit and nuts cooked otherwise than
   by steaming or boiling in water, not
   containing added sugar, frozenManufacture in which all the fruit and nuts used must be
wholly obtained
- Other Manufacture in which all the fruits, nuts, seeds and other
materials of Chapters 8 and 9 and all the sugar used or the
beverages, ethyl alcohol and vinegar of Chapters 17 or 22
must already be originating
ex 20.09 Fruit juices (including grape must), and
vegetable juices unfermented and not containing
added spirit, whether or not containing addedsugar or other sweetening matterManufacture in which all the fruits, nuts or vegetables of
Chapters 8 and 9 and all the sugar of Chapter 17 must
already be originating
ex 21.01 Roasted chicory and extracts, essences and
concentrates thereofManufacture in which all the chicory used must be wholly
obtained
21.03 - Sauces and preparations therefor;
  mixed condiments and mixed
  seasoningsManufacture in which all the materials used are classified
within a heading other than that of the product. However,
mustard flour or meal or prepared mustard may be used
- Prepared mustard Manufacture from mustard flour or mealWT/COMTD/N/6/Add.1
Página 27
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
21.04 Soups and broths and preparations therefor;
homogenised composite food preparations:
- Soups and broths and preparations
  thereforManufacture from materials of any heading, except
prepared or preserved vegetables of heading Nos 20.02 to20.05
- Homogenised composite food  preparationsThe rule for the heading in which the product would be
classified in bulk shall apply
ex 21.05 Ice cream containing chocolate Manufacture in which all the materials used are classified
within a heading other than that of the product, providedthe value of any materials of Chapter 18 used does notexceed 40% of the ex-works price of the product
ex 21.06 Sugar syrups, flavoured or coloured Manufacture in which all the materials used must be wholly
obtained
22.01 Waters, including natural or artificial mineral
waters and aerated waters, not containing addedsugar or other sweetening matter nor flavoured;ice and snowManufacture in which all the water used must already be
originating
22.02 Waters, including mineral waters and aerated
waters, containing added sugar or othersweetening matter or flavoured, and other non-
alcoholic beverages, not including fruit or
vegetable juices of heading No 20.09Manufacture in which all the materials used are classified
within a heading other than that of the product. However,all fruit juices used must be wholly obtained
ex 22.04 Wine of fresh grapes, including fortified wines;
and grape must with the addition of alcoholManufacture from other grape must
22.05,
ex 22.07,
ex 22.08 and
ex 22.09The following, containing grape materials:
-   vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances;
-   ethyl alcohol and other spirits, denatured     or not; liqueurs-   vinegarManufacture from materials of any heading, except grapes
or any material derived from grapes
ex 22.08 Whiskies of an alcoholic strength by volume of
less than 50% vol.Manufacture in which the value of any cereal-based spirits
used does not exceed 15% of the ex-works price of theproduct
ex 23.03 Residues of starch manufacture from maize
(excluding concentrated steeping liquors), of aprotein content, calculated on the dry product,
exceeding 40% by weightManufacture in which all the maize used must be wholly
obtained
ex 23.06 Oil cake and other solid residues resulting from
the extraction of olive oil, containing more than3% of olive oilManufacture in which all the olives used must be wholly
obtained
23.09 Preparations of a kind used in animal feeding Manufacture in which all the cereals, sugar or molasses,
meat or milk used must already be originating
24.02 Cigars, cheroots, cigarillos and cigarettes, of
tobacco or of tobacco substitutesManufacture in which at least 70% by weight of the
unmanufactured tobacco or tobacco refuse of heading No24.01 used must already be originating
ex 24.03 Smoking tobacco Manufacture in which at least 70% by weight of the
unmanufactured tobacco or tobacco refuse of heading No24.01 used must already be originating
ex 25.04 Natural crystalline graphite, with enriched
carbon content, purified and groundEnriching of the carbon content, purifying and grinding of
crude crystalline graphite
ex 25.15 Marble, merely cut by sawing or otherwise into
blocks or slabs of a rectangular (including
square) shape, of a thickness not exceeding25 cmCutting, by sawing or otherwise, of marble (even if already
sawn), of a thickness exceeding 25 cm
ex 25.16 Granite porphyry, basalt, sandstone and other
monumental and building stones, merely cut bysawing or otherwise, into blocks or slabs of arectangular (including square) shape, of a
thickness not exceeding 25 cmCutting, by sawing or otherwise, of stone (even if already
sawn) of a thickness exceeding 25 cm
ex 25.18 Calcined dolomite Calcination of dolomite not calcinedWT/COMTD/N/6/Add.1
Página 28
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 25.19 Crushed natural magnesium carbonate
(magnesite), in hermetically sealed containers,
and magnesium oxide, whether or not pure, otherthan fused magnesia or dead-burned (sintered)magnesiaManufacture in which all the materials used are classified
within a heading other than that of the product.  However,
natural magnesium carbonate (magnesite) may be used
ex 25.20 Plasters specially prepared for dentistry Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
ex 25.24 Natural asbestos fibres Manufacture from asbestos concentrate
ex 25.25 Mica powder Grinding of mica or mica waste
ex 25.30 Earth colours, calcined or powdered Calcination or grinding of earth colours
ex 27.07 Oils in which the weight of the aromatic
constituents exceeds that of the non-aromaticconstituents, being oils similar to mineral oils
obtained by distillation of high temperature coal
tar, of which more than 65% by volume distils at
a temperature of up to 250 °C (including
mixtures of petroleum spirit and benzole), foruse as power or heating fuelsOperations of refining and/or one or more specific
process(es)
2
OR
Other operations in which all the materials used are
classified within a heading other than that of the product.However, materials classified within the same heading maybe used provided their value does not exceed 50% of the
ex-works price of the product
ex 27.09 Crude oils obtained from bituminous minerals Destructive distillation of bituminous minerals
27.10 to 27.12 Petroleum oils and oils obtained from
bituminous minerals, other then crude;
preparations not elsewhere specified or includedwhich contain at least 70 per cent by weight ofpetroleum oil or oils obtained from bituminousmaterials, these oils being the basic constituents
of the preparations
Petroleum oil gases and other gaseous
hydrocarbons
Petroleum jelly; paraffin wax, microcrystalline
petroleum wax, slack wax, ozokerite, lignitewax, peat wax and other mineral waxes and
similar products obtained by synthesis or by
other processes, whether or not colouredOperations of refining and/or one or more specific
process(es)
3
OR
Other operations in which all the materials used areclassified within a heading other than that of the product.However, materials classified within the same heading may
be used provided their value does not exceed 50% of the
ex-works price of the product
27.13 to 27.15 Petroleum coke, petroleum bitumen and other
residues of petroleum oils or of oils obtained
from bituminous minerals
Bitumen and asphalt natural; bituminous or oil
shale and tar sand; asphaltites and asphaltic
rocks
Bituminous mixtures based on natural asphalt,
on natural bitumen, on petroleum bitumen, on
mineral tar or mineral tar pitch (for examplebituminous mastic, cut-backs)Operations of refining and/or one or more specific
process(es)
4
OR
Other operations in which all the materials used areclassified within a heading other than that of the product.
However, materials classified within the same heading may
be used provided their value does not exceed 50% of theex-works price of the product
ex Chapter 28 Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare-earthmetals, of radioactive elements or of isotopes;except for heading Nos ex 28.11 and ex 28.33
for which the rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,materials classified within the same heading may be usedprovided their value does not exceed 20% of the ex-works
price of the product
ex 28.11 Sulphur trioxide Manufacture from sulphur dioxide
ex 28.33 Aluminium sulphate Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
                                                     
2 See Introductory Note 6
3 See Introductory Note 6
4 See Introductory Note 6WT/COMTD/N/6/Add.1
Página 29
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex Chapter 29 Organic chemicals, except for heading Nos ex
29.01, ex 29.02, ex 29.05, 29.15, ex 29.32, 29.33
and 29.34, for which the rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product. However,
materials classified within the same heading may be usedprovided their value does not exceed 20% of the ex-worksprice of the product
ex 29.01 Acyclic hydrocarbons for use as power or
heating fuelsOperations of refining and/or one or more specific
process(es)5
OROther operations in which all the materials used are
classified within a heading other than that of the product.
However, materials classified within the same heading maybe used provided their value does not exceed 50% of theex-works price of the product
ex 29.02 Cyclanes and cyclenes (other than azulenes),
benzene, toluene, xylenes, for use as power orheating fuelsOperations of refining and/or one or more specific
process(es)
6
OR
Other operations in which all the materials used are
classified within a heading other than that of the product.However, materials classified within the same heading maybe used provided their value does not exceed 50% of the
ex-works price of the product
ex 29.05 Metal alcoholates of alcohols of this heading and
of ethanol or glycerolManufacture from materials of any heading, including other
materials of heading No.29.05.  However, metal
alcoholates of this heading may be used, provided their
value does not exceed 20% of the ex-works price of theproduct
29.15 Saturated acyclic monocarboxylic acids and their
anhydrides, halides, peroxides and peroxyacids;their halogenated, sulphonated, nitrated ornitrosated derivativesManufacture from materials of any heading.  However, the
value of all the materials of heading Nos. 29.15 and 29.16used may not exceed 20% of the ex-works price of theproduct
ex 29.32 - Internal ethers and their  halogenated,
  sulphonated, nitrated or nitrosated  derivates
- Cyclic acetals and internal  hemiacetals
       and their halogenated, sulphonated,       nitrated or nitrosated  derivatesManufacture from materials of any heading.  However, the
value of all the materials of heading No 29.09 used may notexceed 20% of the ex-works price of the product
Manufacture from materials of any heading
29.33 Heterocyclic compounds with nitrogen hetero-
atom(s) onlyManufacture from materials of any heading.  However, the
value of all the materials of heading Nos. 29.32 and 29.33used may not exceed 20% of the ex-works price of theproduct
29.34 Nucleic acids and their salts; other heterocyclic
compoundsManufactured from materials of any heading.  However,
the value of all the materials of heading Nos. 29.32, 29.33and 29.34 used may not exceed
20% of the ex-works price of the product
ex Chapter 30 Pharmaceutical products, except for heading Nos
30.02, 30.03, 30.04, 30.05 and 30.06 for which
the rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
materials classified within the same heading may be used
provided their value does not exceed 20% of the ex-worksprice of the product
                                                     
5 See Introductory Note 6
6 See Introductory Note 6WT/COMTD/N/6/Add.1
Página 30
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
30.02 Human blood; animal blood prepared for
therapeutic, prophylactic or diagnostic uses;
antisera and other blood fractions and modifiedimmunological products, whether or notobtained by means of biotechnologicalprocesses; vaccines, toxins, cultures of micro-
organisms (excluding yeasts) and similar
products:
 - Products consisting of two or more
   constituents which have been mixed
   together for therapeutic or prophylactic   uses or unmixed products for these   uses, put up in measured doses or in
   forms or packings for retail saleManufacture from materials of any heading, including other
materials of heading No 30.02. The materials of this
description may also be used,provided their value does not exceed 20% of the ex-worksprice of the product
- Other:
- - human blood Manufacture from materials of any heading, including other
materials of heading No 30.02. The materials of thisdescription may also be used, provided their value does notexceed 20% of the ex-works price of the product
- - animal blood prepared for therapeutic
         or prophylactic usesManufacture from materials of any heading, including other
materials of heading No 30.02. The materials of thisdescription may also be used, provided their value does not
exceed 20% of the ex-works price of the product
- - blood fractions other than antisera,
         haemoglobin and serum globulinManufacture from materials of any heading, including other
materials of heading No 30.02. The materials of this
description may also be used, provided their value does notexceed 20% of the ex-works price of the product
- - haemoglobin, blood globulin and
         serum globulinManufacture from materials of any heading, including other
materials of heading No 30.02. The materials of thisdescription may also be used, provided their value does notexceed 20% of the ex-works price of the product
- - other Manufacture from materials of any heading, including other
materials of heading No 30.02. The materials of thisdescription may also be used, provided their value does not
exceed 20% of the ex-works price of the product
30.03 and
30.04Medicaments (excluding goods of heading Nos.
30.02, 30.05 or 30.06)Manufacture from materials other than active substances.
However, materials of heading No 30.03 or 30.04 may beused provided their value does not exceed 20% of the ex-
works price of the product
30.05 Wadding, gauze, bandages and similar articles
(for example dressings, adhesive plasters,
poultices) impregnated or coated with
pharmaceutical substances or put up in forms orpackings for retail sale for medicinal, surgical,dental or veterinary purposesManufacture from materials of any heading, except
pharmaceutical substances. However, the value of materials
of heading No. 30.05 used may not exceed 20% of the ex-
works price of the product
ex 30.06 Chemical contraceptive preparations based on
hormones or spermicides; bone cementManufacture from materials of any heading, except active
substances
ex Chapter 31 Fertilizers except for heading No ex 31.05, for
which the rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,materials classified within the same heading may be usedprovided their value does not exceed 20% of the ex-works
price of the productWT/COMTD/N/6/Add.1
Página 31
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 31.05 Mineral or chemical fertilisers containing two or
three of the fertilising elements nitrogen,
phosphorus and potassium; other fertilisers;goods of this Chapter, in tablets or similar formsor in packages of a grossWeight not exceeding 10 kg, except for:
    - sodium nitrate
    - calcium cyanamide    - potassium sulphate    - magnesium potassium sulphateManufacture in which:
- all the materials used are classified within a
            heading other than that of the product.            However, materials classified within the same            Heading may be used provided their value            does not exceed 20% of the ex-works price
            of the product, and
- the value of all the materials used does not
            exceed 50% of the ex-works price of the            product
ex Chapter 32 Tanning or dyeing extracts; tannins and their
derivatives; dyes, pigments and other colouring
matter; paints and varnishes; putty and other
mastics; inks; except for heading Nos ex 32.01and 32.05, for which the rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
materials classified within the same heading may be used
provided their value does not exceed 20% of the ex-worksprice of the product
ex 32.01 Tannins and their salts, ethers, esters and other
derivativesManufacture from tanning extracts of vegetable origin
32.05 Colour lakes; preparations as specified in note 3
to this Chapter based on colour lakesManufacture from materials of any heading, except heading
Nos 32.03, 32.04 and 32.05. However, materials of heading
No 32.05 may be used provided their value does not exceed20% of the ex-works price of the product
ex Chapter 33 Essential oils and resinoids; perfumery, cosmetic
or toilet preparations; except for heading No ex33.01 and ex 33.06, for which the rules are setout below:Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,materials classified within the same heading may be usedprovided their value does not exceed 20% of the ex-works
price of the product
ex 33.01 Essential oils (terpeneless or not), including
concretes and absolutes; resinoids; concentrates
of essential oils in fats, in fixed oils, in waxes or
the like, obtained by enfleurage or maceration;terpenic by-products of the deterpenation ofessential oils; aqueous distillates and aqueous
solutions of essential oilsManufacture from materials of any heading, including
materials of a different “group”
7 within this heading.
However, materials of the same “group” may be used
provided their value does not exceed 20% of the ex-worksprice of the product
ex 33.06 Yearn used for cleaning between the teeth
(dental floss)Manufacture from:
- natural fibres not carded or combed
  or otherwise processed for spinning,
- chemical materials or textile pulp,  or- materials for the manufacture of paper
ex Chapter 34 Soap, organic surface-active agents, washing
preparations, lubricating preparations, artificialwaxes, prepared waxes, polishing or scouringpreparations, candles and similar articles,
modelling pastes, 'dental waxes' and dental
preparations with a basis of plaster; except forheading Nos ex 34.03 and ex 34.04, for whichthe rules are set out belowManufacture in which all the materials used are classified
within a heading other than that of the product.  However,materials classified within the same heading may be usedprovided their value does not exceed 20% of the ex-works
price of the product
ex 34.03 Lubricating preparations containing petroleum
oils or oils obtained from bituminous minerals,provided they represent less than 70% by weightOperations of refining and/or one or more specific
process(es)
8
OR
Other operations in which all the materials used are
classified within a heading other than that of the product.However, materials classified within the same heading maybe used provided their value does not exceed 50% of the
ex-works price of the product
                                                     
7 A ‘group’ is to be regarded as part of a heading, distinguished from the rest of the heading by a semicolon.
8 See Introductory Note 6WT/COMTD/N/6/Add.1
Página 32
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 34.04 Artificial waxes and prepared waxes with a basis
of paraffin, petroleum waxes, waxes obtained
from bituminous minerals, slack wax or scalewaxManufacture in which all the materials used are classified
within a heading other than that of the product.  However,
materials classified within the same heading may be usedprovided their value does not exceed 50% of the ex-worksprice of the product
ex Chapter 35 Albuminoidal substances; modified starches;
glues; enzymes; except for heading Nos 35.05and ex 35.07 for which the rules are set outbelowManufacture in which all the materials used are classified
within a heading other than that of the product.  However,materials classified within the same heading may be usedprovided their value does not exceed 50% of the ex-works
price of the product
35.05 Dextrins and other modified starches (for
example, pregelatinized or esterified starches);
glues based on starches, or on dextrins or othermodified starches:
- Starch ethers and esters Manufacture from materials of any heading, including other
materials of heading No 35.05
- Other Manufacture from materials of any heading, except those of
heading No 11.08
ex 35.07 Prepared enzymes not elsewhere specified or
includedManufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
Chapter 36 Explosives; pyrotechnic products; matches;
pyrophoric alloys; certain combustiblepreparationsManufacture in which all the materials used are classified
within a heading other than that of the product.  However,materials classified within the same heading may be used
provided their value does not exceed 20% of the ex-works
price of the product
ex Chapter 37 Photographic or cinematographic goods; except
for heading Nos 37.01, 37.02 and 37.04 for
which the rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
materials classified within the same heading may be usedprovided their value does not exceed 20% of the ex-worksprice of the product
37.01 Photographic plates and film in the flat,
sensitized, unexposed, of any material other thanpaper, paperboard or textiles; instant print film
in the flat, sensitized, unexposed, whether or not
in packsManufacture in which all the materials used are classified
within a heading other than heading No 37.01 or 37.02
37.02 Photographic film in rolls, sensitized,
unexposed, of any material other than paper,
paperboard or textiles; instant print film in rolls,
sensitized, unexposedManufacture in which all the materials used are classified
within a heading other than heading No 37.01 or 37.02
37.04 Photographic plates, film, paper, paperboard and
textiles, exposed but not developedManufacture in which all the materials used are classified
within a heading other than heading Nos 37.01 to 37.04
ex Chapter 38 Miscellaneous chemical products; except for
heading Nos ex 38.01, ex 38.03, ex 38.05, ex
38.06, ex 38.07, ex 38.11, 38.08 to 38.14, 38.18to 38.20, 38.22, ex 38.23 and 38.24 for whichthe rules are set out below:Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
materials classified within the same heading may be usedprovided their value does not exceed 20% of the ex-worksprice of the product
ex 38.01 - Colloidal graphite in suspension in oil
   and semicolloidal graphite;   carbonaceous pastes for electrodesManufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
- Graphite in paste form, being a mixture   of more than 30% by weight of   graphite with mineral oilsManufacture in which the value of the materials of heading
No 34.03 used must not exceed 20% of the ex-works priceof the product
ex 38.03 Refined tall oil Refining of crude tall oil
ex 38.05 Spirits of sulphate turpentine, purified Puri fication by distillation or refining of raw spirits of
sulphate turpentine
ex 38.06 Ester gums Manufacture from resin acids
ex 38.07 Wood pitch (wood tar pitch) Distillation of wood tarWT/COMTD/N/6/Add.1
Página 33
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 38.11 Prepared additives for lubricating oil, containing
petroleum oils or oils obtained from bituminous
mineralsManufacture in which the value of the materials of heading
No. 38.11 used does not exceed 50% of the ex-works price
of the product
38.08 to 38.14,38.18 to 38.20,
38.22 and
38.24Various chemical products:
The following of heading No 38.24:
- prepared binders for foundry moulds or
cores based on natural resinous  products- naphthenic acids, their water insoluble saltsand their esters
- sorbitol other than that of heading No
29.05- petroleum sulphonates, excludingpetroleum sulphonates of alkali metals, of
ammonium or of ethanolamines; thiophenated
sulphonic acids of oils obtained from bituminousminerals, and their salts- ion exchangers
- getters for vacuum tubes
- alkaline iron oxide for the purification ofgas- ammoniacal gas li quors and spent oxide
produced in coal gas purification
- sulphonaphthenic acids, their waterinsoluble salts and their esters- fusel oil and Dippel's oil
- mixtures of salts having different anions
- copying pastes with a basis of gelatin,whether or not on a paper or textile backingManufacture in which all the materials used are classified
within a heading other than that of the product.  However,
materials classified within the same heading may be usedprovided their value does not exceed 20% of the ex-worksprice of the product
Other Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
ex 38.23 Industrial fatty alcohols Manufacture from materials of any heading, including fatty
acids of heading No 38.23
39.01 to 39.15 Plastics in primary forms, waste, parings and
scrap, of plastic:
    - Addition homopolymerization products Manufacture in which:
    - the value of all the materials used does not      exceed 50% of the ex-works price of the      product, and
    - the value of any materials of Chapter 39 used
      does not exceed 20% of the ex-works price      of the product
9
    - Other Manufacturing in which the value of the materials of
Chapter 39 used does not exceed 20% of the ex-works priceof the product
1
39.16 to 39.21 Semi-manufactures of plastics:
    - Flat products, further worked than only       surface-worked or cut into forms other       than rectangular (including square);       other products, further worked than
       only surface-workedManufacturing in which the value of the materials of
Chapter 39 used does not exceed 50% of the ex-works priceof the product
                                                     
9 For products composed of materials classified both under heading Nos 39.01 to 39.06 on the one hand and under
heading Nos 39.07 to 39.11 on the other, this restriction shall only apply to that group of materials that accounts for the
greatest proportion by weight of the product.WT/COMTD/N/6/Add.1
Página 34
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
    - Other:
    - - Addition homopolymerization         productsManufacture in which:
    - the value of all the materials used does not       exceed 50% of the ex-works price of the       product, and
    - the value of any materials of Chapter 39 used
      does not exceed 20% of the ex-works price      of the product
10
    - - Other Manufacture in which the value of any materials of Chapter
39 used does not exceed 20% of the ex-works price of theproduct
11
39.22 to 39.26 Articles of plastic Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
ex 40.01 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber
40.05 Compounded rubber, unvulcanised, in primary
forms or in plates, sheets or stripManufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
40.12 Retreaded or used pneumatic tyres of rubber;
solid or cushion tyres, interchangeable tyretreads and tyre flaps of rubberManufacture from materials of any heading, except those of
heading Nos 40.11 or 40.12
ex 40.17 Articles of hard rubber Manufacture from hard rubber
ex 41.02 Raw skins of sheep or lambs, without wool on Removal of wool from sheep or lamb skins, with wool on
41.04 to 41.07 Leather, without hair or wool other than leather
of heading No 41.08 or 41.09Retanning of pre-tanned leather
ORManufacture in which all the materials used are classified
within a heading other than that of the product
41.09 Patent leather and patent laminated leather;
metallised leatherManufacture from leather of heading Nos 41.04 to 41.07
provided its value does not exceed 50% of the ex-works
price of the product
ex 43.02 Tanned or dressed furskins, assembled plates,
crosses and similar formsManufacture from non-assembled, tanned or dressed
furskins
43.03 Articles of apparel, clothing accessories and
other articles of furskinManufacture from non-assembled, tanned or dressed
furskins, of heading No 43.02
ex 44.07 Wood sawn or chipped lengthwise, sliced or
peeled, of a thickness exceeding 6 mm, planed,sanded or finger-jointedPlaning, sanding or finger-jointing
ex 44.08 Veneer sheets and sheets for plywood, of a
thickness not exceeding 6 mm, spliced, and otherwood sawn lengthwise, sliced or peeled, of athickness not exceeding 6 mm, planed, sanded orfinger-jointedSplicing, planing, sanding or finger-jointing
ex 44.09 - Wood (including strips and fri ezes for
     parquet flooring, not assembled)     continuously shaped (tongued, grooved,
     rebated, chamfered, V-jointed, beaded,
     moulded, rounded or the like) along     any of its edges or faces, whether or not     planed, sanded or finger-jointedSanding or finger-jointing
- Beadings and mouldings Beading or moulding
ex 44.10 to ex
44.13Beadings and mouldings, including moulded
skirting and other moulded boardsBeading or moulding
                                                     
10 For products composed of materials classified both under heading Nos 39.01 to 39.06 on the one hand and under
heading Nos 39.07 to 39.11 on the other, this restriction shall only apply to that group of materials that accounts for the
greatest proportion by weight of the product.
11 For products composed of materials classified both under heading Nos 39.01 to 39.06 on the one hand and under
heading Nos 39.07 to 39.11 on the other, this restriction shall only apply to that group of materials that accounts for the
greatest proportion by weight of the product.WT/COMTD/N/6/Add.1
Página 35
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 44.15 Packing cases, boxes, crates, drums and similar
packings, of woodManufacture from boards not cut to size
ex 44.16 Casks, barrels, vats, tubs and other coopers'
products and parts thereof, of woodManufacture from riven staves, not further worked than
sawn on the two principal surfaces
ex 44.18 - Builders' joinery and carpentry of wood Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,cellular wood panels, shingles and shakes may be used
- Beadings and mouldings Beading or moulding
ex 44.21 Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading except drawn
wood of heading No 44.09
45.03 Articles of natural cork Manufacture from cork of heading No 45.01
ex 48.11 Paper and paperboard, ruled, lined or squared
onlyManufacture from paper-making materials of Chapter 47
48.16 Carbon paper, self-copy paper and other copying
or transfer papers (other than those of heading
No 48.09), duplicator stencils and offset plates,
of paper, whether or not put up in boxesManufacture from paper-making materials of Chapter 47
48.17 Envelopes, letter cards, plain postcards and
correspondence cards, of paper or paperboard;
boxes, pouches, wallets and writingcompendiums, of paper or paperboard,containing an assortment of paper stationeryManufacture in which:
     - all the materials used are classified within a
        heading other than that of the product, and     - the value of all the materials used does not        exceed 50% of the ex-works price of the
        product
ex 48.18 Toilet paper Manufacture from paper-making materials of Chapter 47
ex 48.19 Cartons, boxes, cases, bags and other packing
containers, of paper, paperboard, cellulosewadding or webs of cellulose fibresManufacture in which:
     - all the materials used are classified within a       heading other than that of the product, and
    - the value of all the materials used does not
      exceed 50% of the ex-works price of the product
ex 48.20 Letter pads Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
ex 48.23 Other paper, paperboard, cellulose wadding and
webs of cellulose fibres, cut to size or shapeManufacture from paper-making materials of Chapter 47
49.09 Printed or illustrated postcards; printed cards
bearing personal greetings, messages orannouncements, whether or not illustrated, withor without envelopes or trimmingsManufacture from materials not classified within heading
Nos 49.09 or 49.11
49.10 Calendars of any kind, printed, including
calendar blocks:
- Calendars of the 'perpetual' type or       calendars with replaceable blocks       mounted on bases other than paper or       paperboardManufacture in which:
    - all the materials used are classified within a      heading other than that of the product, and    - the value of all the materials used does not
      exceed 50% of the ex-works price of the
      product
- Other Manufacture from materials not classified within heading
No 49.09 or 49.11
55.01 to 55.07 Synthetic or artificial staple fibres Manufacture from chemical materials or textile pulp
ex Chapters 50
to 55Yarn, monofilament and thread:
- Silk yarn Manufacture from raw silk or silk waste, not carded or
combed or otherwise prepared for spinning
- Other Manufacture from:
- natural fibres not carded or combed or
  otherwise prepared for spinning,
- chemical materials or textile pulp, or- paper-making materialsWT/COMTD/N/6/Add.1
Página 36
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex Chapters 50
to 55Woven fabrics:
- Incorporating rubber thread Manufacture from single yarn
- Other Manufacture from:
-    - coir yarn,
- natural fibres- man-made staple fibres not carded or combed  or otherwise prepared for  spinning,
- chemical materials or textile pulp, or
- paper OR- Printing accompanied by at least two
  preparatory or finishing operations (such as
  scouring, bleaching, mercerizing, heat  setting, raising, calendering, shrink resistance  processing, permanent finishing, decatizing,
  impregnating, mending and burling) where
  the value of the unprinted fabric used does  not exceed 47.5% of the ex-works price of  the product
ex Chapter 56 Wadding, felt and non-wovens; special yarns,
twine cordage, ropes and cables and articlesthereof except for heading Nos 56.02, 56.04,
56.05 and 56.06, for which the rules are set out
belowManufacture from:
     - coir yarn,     - natural fibres,
     - chemical materials or textile pulp, or
     - paper-making materials
56.02 Felt, whether or not impregnated, coated,
covered or laminated:
- Needleloom felt Manufacture from:
    - natural fibres, or
    - chemical materials or textile pulp
However:    - polypropylene filament of heading No 54.02,    - polypropylene fibres of heading No 55.03 or
      55.06, or
    - polypropylene filament tow of heading No      55.01, of which the denomination in all cases      of a single filament or fibre is less than 9      decitex
may be used provided their value does not exceed
40% of the ex-works price of the product
- Other Manufacture from:
    - natural fibres,
    - man-made staple fibres made from casein, or    - chemical materials or textile pulp
56.04 Rubber thread and cord, textile covered; textile
yearn, and strip and the like of heading No.54.04 or 54.05. impregnated, coated, covered orsheathed with rubber or plastic:
- Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile covered
- Other Manufacture from:
    - natural fibres not carded or combed or
      otherwise prepared for spinning    - chemical materials or textile pulp, or    - paper-making materials
56.05 Metallised yarn, whether or not gimped, being
textile yarn, or strip orthe like of heading No 54.04 or 54.05, combined
with metal in the form of
thread, strip or powder or covered with metalManufacture from:
    - natural fibres,    - man-made staple fibres not carded or combed
      or otherwise prepared for spinning,
    - chemical materials or textile pulp, or    - paper-making materialsWT/COMTD/N/6/Add.1
Página 37
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
56.06 Gimped yarn, and strip and the like of heading
No 54.04 or 54.05, gimped (other then those of
heading No 56.05 and gimped horsehair yarn);chenille yarn (including flock chenille yarn);loop wale-yarnManufacture from:
    - natural fibres,
    - man-made staple fibres not carded or combed      or otherwise prepared for spinning,    - chemical materials or textile pulp, or    - paper-making materials
Chapter 57 Carpets and other textile floor coverings:
- Of needleloom felt Manufacture from:
    -natural fibres, or
    -chemical materials or textile pulpHowever:    - polypropylene filament of heading No 54.02,
    - polypropylene fibres of heading No 55.03 or
      55.06, or    - polypropylene filament tow of heading No      55.01 of which the denomination in all cases
      of a single filament or fibre is less than 9
      decitexmay be used provided their value does not exceed40% of the ex-works price of the product
- Of other felt Manufacture from:
    - natural fibres not carded or combed or      otherwise prepared for spinning, or
 - chemical materials or textile pulp
-Other Manufacture from:
     - coir yarn,
     - synthetic or artificial filament yarn,
     - natural fibres, or     - man-made staple fibres not carded or combed       or otherwise prepared for spinning
ex Chapter 58 Special woven fabrics; tufted textile fabrics;
lace; tapestries; trimmings, embroidery, exceptfor heading Nos 58.05 and 58.10; the rule for
heading No 58.10 is set out below:
- Combined with rubber thread Manufacture from single yarn
- Other Manufacture from:
    - natural fibres,    - man-made staple fibres not carded or combed       or otherwise prepared for spinning, or    - chemical materials or textile pulp
      OR
    - Printing accompanied by at least two      finishing operations (such as scouring,      bleaching, mercerizing, heat setting, raising,
      calendering, shrink resistance processing,
      permanent finishing, decatizing,      impregnating, mending and burling) where      the value of the unprinted fabric used does not
      exceed 47.5% of the ex-works price of the
      product
58.10 Embroidery in the piece, in strips or in motifs Manufacture from yarn
59.01 Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers ofbooks or the like; tracing cloth; prepared
painting canvas; buckram and similar stiffened
textile fabrics of a kind used for hat foundationsManufacture from yarn
59.02 Tyre cord fabric of high tenacity yarn of nylon
or other polyamides, polyesters or viscose rayon:
    - Containing not more than 90% by weight of
textile materialsManufacture from yarnWT/COMTD/N/6/Add.1
Página 38
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
    - Other Manufacture from chemical materials or textile pulp
59.03 Textile fabrics impregnated, coated, covered or
laminated with plastics,other than those of heading No 59.02Manufacture from yarn
59.04 Linoleum, whether or not cut to shape; floor
coverings consisting of a coating or coveringapplied on a textile backing, whether or not cutto shapeManufacture from yarn
59.05 Textile wall coverings:
- Impregnated, coated, covered or
  laminated with rubber, plastics or other
  materialsManufacture from yarn
- Other Manufacture from:
    - coir yarn,
    - natural fibres,    - man-made staple fibres not carded or combed       or otherwise processed for  spinning, or
    - chemical materials or textile pulp
      OR    - Printing accompanied by at least two      preparatory or finishing operations (such as
      scouring, bleaching, mercerizing, heat setting,
      raising, calendering, shrink resistance      processing, permanent finishing, decatizing,      impregnating, mending and burling) where
      the value of the unprinted fabric used does not
      exceed 47.5% of the ex-works price of the      product
59.06 Rubberised textile fabrics, other than those of
heading No 59.02:
- Knitted or crocheted fabrics Manufacture from:
    - natural fibres,
    - man-made staple fibres not carded or combed      or otherwise prepared for spinning, or    - chemical materials or textile pulp
- Other fabrics made of synthetic  filament yarn, containing more than 90  % by weight of textile materialsManufacture from chemical materials
- Other Manufacture from yarn
59.07 Textile fabrics otherwise impregnated, coated or
covered; painted canvas being theatrical scenery,
studio back-cloths or the likeManufacture from yarn
59.08 Textile wicks made of woven, plaited or knitted
for lamps, stoves, lighters, candles or the like;
incandescent gas mantles and tubular knitted gas
mantle fabric therefor, whether impregnated ornotManufacture from single yarn
59.09 to 59.11 Textile articles of a kind suitable for industrial
use:
- Polishing discs or rings other than of
  felt of heading No 59.11Manufacture from yarn or waste fabrics or rags of heading
No 63.10
- Other Manufacture from:
    - coir yarn,
    - natural fibres,
    - man-made staple fibres not carded or combed      or otherwise prepared for spinning, or    - chemical materials or textile pulpWT/COMTD/N/6/Add.1
Página 39
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
Chapter 60 Knitted or crocheted fabrics Manufacture from:
    - natural fibres,
    - man-made staple fibres not carded or combed      or otherwise prepared for spinning, or    - chemical materials or textile pulp
Chapter 61 Articles of apparel and clothing accessories,
knitted or crochetedManufacture from:
    - natural fibres,    - man-made staple fibres not carded or combed      or otherwise prepared for spinning, or
    - chemical materials or textile pulp
ex Chapter 62 Articles of apparel and clothing accessories, not
knitted or crocheted, except for heading Nos ex
62.13, 62.14 and ex 62.17 for which the rules are
set out below:Manufacture from yarn
62.13 and
62.14Handkerchiefs, shawls, scarves, mufflers,
mantillas, veils and the likeManufacture from unbl eached single yarn
ex 62.17 Stiffeners for collars and cuffs, cut to shape Manufacture in which
- all the materials used are classified within a
  heading other than that of the product, and
- the value of all the materials used does not  exceed 40% of the ex-works price of the  product
63.01 to 63.04 Blankets, travelling rugs, bed linen etc.; curtains,
etc.; other furnishing articles:
- Of felt, of non-wovens Manufacture from:
- natural fibres, or- chemical materials or textile pulp
- Other: Manufacture from unbl eached single yarn
63.05 Sacks and bags, of a kind used for the packing of
goodsManufacture from:
- natural fibres,
- man-made staple fibres not carded or combed
  or otherwise prepared for spinning, or- chemical materials or textile pulp
63.06 Tarpaulins, awnings and sunblinds; tents; sails
for boats, sailboards or landcraft; campinggoods:
- Of non-wovens Manufacture from:
-natural fibres, or-chemical materials or textile pulp
- Other Manufacture from unbl eached single yarn
63.07 Other made-up articles, including dress patterns Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
63.08 Sets consisting of woven fabric and yarn,
whether or not with accessories, for making upinto rugs, tapestries, embroidered table cloths orserviettes or similar textile articles, put up in
packings for retail saleEach item in the set must satisfy the rule which would
apply to it if it were not included in the set.  However, non-originating articles may be incorporated provided their totalvalue does not exceed 15% of the ex-works price of the set
64.01 to 64.05 Footwear Manufacture from materials of any heading except for non-
metal parts for footwear of heading 64.06
65.03 Felt hats and other felt headgear, made from the
hat bodies, hoods or plateaux of heading No65.01, whether or not lined or trimmedManufacture from yarn or textile fibres
65.05 Hats and other headgear, knitted or crocheted, or
made up from lace, felt or other textile fabric, inthe piece (but not in strips), whether or not lined
or trimmed; hair-nets of any material, whether or
not lined or trimmedManufacture from yarn or textile fibres
66.01 Umbrellas and sun umbrellas (including
walking-stick umbrellas, garden umbrellas and
similar umbrellas)Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the productWT/COMTD/N/6/Add.1
Página 40
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 68.03 Articles of slate or of agglomerated slate Manufacture from worked slate
ex 68.04 and68.05Articles manufactured from artificial abrasive
materials based on silicone carbideManufacture from materials of any heading except
materials of heading Nos 68.04 or 68.05 and siliconecarbide of heading No 28.49
ex 68.12 Articles of asbestos or of mixtures with a basis
of asbestos or with a basis of asbestos andmagnesium carbonateManufacture from fabricated asbestos fibres or from
mixtures with a basis of asbestos or with a basis of asbestosand magnesium carbonate
ex 68.14 Articles of mica; including agglomerated or
reconstituted mica on a support of paper,paperboard or other materialsManufacture from worked mica (including agglomerated or
reconstituted mica)
70.06 Glass of heading No 70.03, 70.04 or 70.05, bent,
edge-worked, engraved, drilled, enamelled orotherwise worked, but not framed or fitted withother materialsManufacture from materials of heading No 70.01
70.07 Safety glass, consisting of toughened (tempered)
or laminated glassManufacture from materials of heading No 70.01
70.08 Multiple-walled insulating units of glass Manufacture from materials of heading No 70.01
70.09 Glass mirrors, whether or not framed, including
rear-view mirrorsManufacture from materials of heading No 70.01
70.10 Carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass, of akind used for the conveyance or packing of
goods; preserving jars of glass; stoppers, lids and
other closures, of glassManufacture in which all the materials used are classified
within a heading other than that of the productOR
Cutting of glassware, provided the value of the uncut
glassware does not exceed 50% of the ex-works price of theproduct
70.13 Glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similarpurposes (other than that of heading No 70.10 or70.18)Manufacture in which all the materials used are classified
within a heading other than that of the productORCutting of glassware, provided the value of the uncut
glassware does not exceed 50% of the ex-works price of the
product
ex 70.19 Articles (other than yarn) of glass fibres Manufacture from:
- uncoloured slivers, rovings, yarn or chopped
   strands, or- glass wool
ex 71.01 Natural or cultured pearls, temporarily threaded
for transport purposesManufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
ex 71.02, ex71.03 and ex
71.04Worked precious or semi-precious stones
(natural, synthetic or reconstructed)Manufacture from unworked precious or semi-precious
stones
ex 71.06, ex71.08 and ex
71.10Precious metals, semi-manufactured or in
powder formManufacture from unwrought precious metals
ex 71.07, ex
71.09 and ex
71.11Metals clad with precious metals, semi-
manufacturedManufacture from metals clad with precious metals,
unwrought
71.16 Articles of natural or cultured pearls, precious or
semi-precious stones (natural, synthetic or
reconstructed)Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
71.17 Imitation jewellery Manufacture in which all the materials used are classified
within a heading other than that of the product
OR
Manufacture from base metal parts, not plated or coveredwith precious metals, provided the value of all the materialsused does not exceed 50% of
the ex-works price of the product
72.07 Semi-finished products of iron or non-alloy steel Manufacture from materials of heading Nos 72.01, 72.02,
72.03, 72.04 or 72.05
72.08 to 72.16 Flat-rolled products, bars and rods, angles,
shapes and sections of iron or non-alloy steelManufacture from ingots or other primary forms of heading
No 72.06WT/COMTD/N/6/Add.1
Página 41
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
72.17 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading No
72.07
ex 72.18, 72.19
to 72.22Semi-finished products, flat-rolled products, bars
and rods, angles, shapes and sections of stainlesssteelManufacture from ingots or other primary forms of heading
No 72.18
72.23 Wire of stainless steel Manufacture from semi-finished materials of heading No
72.18
ex 72.24, 72.25to 72.27Semi-finished products, flat-rolled products, bars
and rods, in irregularly wound coils of otheralloy steelManufacture from ingots or other primary forms of heading
No 72.24
72.28 Other bars and rods of other alloy steel; angles,
shapes and sections, of other alloy steel; hollowdrill bars and rods, of alloy or non-alloy steelManufacture from semi-finished materials of heading Nos
72.06, 72.18 or 72.24
72.29 Wire of other alloy steel Manufacture from materials of heading No 72.24
ex 73.01 Sheet piling Manufacture from materials of heading No 72.06
73.02 Railway or tramway track construction material
of iron or steel, the following: rails, check-railsand rack rails, switch blades, crossing frogs,point rods and other crossing pieces, sleepers
(cross-ties), fish-plates, chairs, chair wedges,
sole plates (base plates), rail clips, bedplates, tiesand other material specialized for jointing orfixing railsManufacture from materials of heading No 72.06
73.04, 73.05
and 73.06Tubes, pipes and hollow profiles, of iron (other
than cast iron) or steelManufacture from materials of heading Nos 72.06, 72.07,
72.18 or 72.24
73.08 Structures (excluding prefabricated buildings of
heading No 94.06) and parts of structures (forexample, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-
works, doors and windows and their frames and
thresholds for doors, shutters, balustrades, pillarsand columns), of iron or steel; plates, rods,angles, shapes, sections, tubes and the like,
prepared for use in structures, of iron or steelManufacture in which all the materials used are classified
within a heading other than that of the product.  However,welded angles, shapes andsections of heading No 73.01 may not be used
ex Chapter 74 Copper and articles thereof, except for heading
Nos 74.01 to 74.05; the rule for heading No ex
74.03 is set out belowManufacture in which:
- all the materials used are classified within a
  heading other than that of the product, and
- the value of all the materials used does not  exceed 50% of the ex-works price of the  product
ex 74.03 Copper alloys, unwrought Manufacture from refined copper, unwrought, or waste and
scrap
ex Chapter 75 Nickel and articles thereof, except for heading
Nos 75.01 to 75.03Manufacture in which:
- all the materials used are classified within a
  heading other than that of the product, and- the value of all the materials used does not  exceed 50% of the ex-works price of the product
ex Chapter 76 Aluminium and articles thereof, except for
heading Nos 76.01, 76.02 and ex 76.16;the rule for heading No ex 76.16 is set out
below:Manufacture in which
    - all the materials used are classified within a headingother than that of the product, and
    - the value of all the materials used does not exceed 50%
of the ex-works price of the product
ex 76.16 Articles of aluminium; except wire gauze,
netting, mesh and similar articles (including
endless strips) of aluminium wire, and expandedmetal of aluminiumManufacture in which:
-  all the materials used are classified within a heading
other than that of the product. However, gauze, netting,mesh and similar articles (including endless strips) ofaluminium wire, and expanded metal of aluminium may be
used, and
-  the value of all the materials used does not exceed 50%of the ex-works price of the productWT/COMTD/N/6/Add.1
Página 42
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex Chapter 78 Lead and articles thereof, except for heading nos
78.01 and 78.02; the rule for heading no 78.01 is
set out belowManufacture in which:
-  all the materials used are classified within a heading
other than that of the product, and-  the value of all the materials used does not exceed 50%of the ex-works price of the product
78.01 Unwrought lead:
- Refined lead Manufacture from ”bullion” or “work” lead
- Other Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,waste and scrap of heading No 78.02 may not be used
ex Chapter 79 Zinc and articles thereof, except for heading Nos
79.01 and 79.02; the rule for heading No 79.01is set out belowManufacture in which:
    - all the materials used are classified within a headingother than that of the product, and    - the value of all the materials used does not exceed 50%
of the ex-works price of the product
79.01 Unwrought zinc Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
waste and scrap of heading No 79.02 may not be used
ex Chapter 80 Tin and articles thereof, except for heading Nos
80.01, 80.02 and 80.07; the rule for heading No
80.01 is set out belowManufacture in which:
    - all the materials used are classified within a heading
other than that of the product, and
    - the value of all the materials used does not exceed 50%of the ex-works price of the product
80.01 Unwrought tin Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,waste and scrap of heading No 80.02 may not be used
ex Chapter 81 Other base metals; articles thereof Manufacture in which the value of all the materials
classified within the same heading as the products useddoes not exceed 50% of the ex-works price of the product
82.06 Tools of two or more of the heading Nos 82.02
to 82.05, put up in sets for retail saleManufacture in which all the materials used are classified
within a heading other than heading Nos 82.02 to 82.05.However, tools of heading Nos 82.02 to 82.05 may beincorporated into the set provided their value does not
exceed 15% of the ex-works price of the set
82.07 Interchangeable tools for hand tools, whether or
not power-operated, or for machine-tools (for
example, for pressing, stamping, punching,
tapping, threading, drilling, boring, broaching,milling, turning or screw driving), including diesfor drawing or extruding metal, and rock drillingor earth boring toolsManufacture in which:
    - all the materials used are classified within a heading
other than that of the product, and
    - the value of all the materials used does not exceed 40%of the ex-works price of the product
82.08 Knives and cutting blades, for machines or for
mechanical appliancesManufacture in which:
    - all the materials used are classified within a headingother than that of the product, and
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product
ex 82.11 Knives with cutting blades, serrated or not
(including pruning knives), other than knives of
heading No 82.08Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
knife blades and handles of base metal may be used
82.14 Other articles of cutlery (for example, hair
clippers, butcher's or kitchen cleavers, choppers
and mincing knives, paper knives); manicure orpedicure sets and instruments (including nailfiles)Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
handles of base metal may be used
82.15 Spoons, forks, ladles, skimmers, cake-servers,
fish-knives, butter-knives, sugar tongs andsimilar kitchen or tablewareManufacture in which all the materials used are classified
within a heading other than that of the product.  However,handles of base metal may be usedWT/COMTD/N/6/Add.1
Página 43
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 83.06 Statuettes and other ornaments, of base metal Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,
the other materials of heading No 83.06 may be usedprovided their value does not exceed 30% of the ex-worksprice of the product
ex Chapter 84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof; except forthose falling within the following headings orparts of headings for which the rules are set out
below: 84.03, ex 84.04, 84.18, 84.52 and 84.80Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
84.03 and ex84.04Central heating boilers, other than those of
heading No 84.02, and auxiliary plant for use
with central heating boilersManufacture in which all the materials used are classified
within a heading other than heading No 84.03 or 84.04
84.18 Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat pumps
other than air conditioning machines of heading
No 84.15Manufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
84.52 Sewing machines, other than book-sewing
machines of heading No 84.40; furniture, basesand covers specially designed for sewingmachines; sewing machine needles:
- Sewing machines Manufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and
    - the value of all of the non-originating materials used in
assembling the head (withou t motor) does not exceed the
value of the originating materials used, and    - the thread tension, crochet and zigzag mechanisms used
are already originating
- Other Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
84.80 Moulding boxes for metal foundry; mould bases;
moulding patterns; moulds for metal (other thaningot moulds), metal carbides, glass, mineral
materials, rubber or plasticsManufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
ex Chapter 85 Electrical machinery and equipment and parts
thereof; sound recorders and reproducers,television image and sound recorders and
reproducers and parts and accessories of such
articles; except for those falling within thefollowing headings or parts of headings forwhich the rules are set out below: ex 85.17, ex
85.18, 85.19 to 85.21, 85.25 to 85.29Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
ex 85.17 Videophones Manufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
ex 85.18 Microphones and stands therefor; loudspeakers,
whether or not mounted in their enclosures;audio-frequency electric amplifiers; electricsound amplifier setManufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and    - the value of all the non-originating materials used does
not exceed the value of the originating materials usedWT/COMTD/N/6/Add.1
Página 44
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
85.19 Turntables (record-decks), record-players,
cassette-players and other sound reproducing
apparatus, not incorporating a sound recordingdeviceManufacture in which:
    - the value of all the materials used does not
      exceed 40% of the ex-works price of the      product, and    - the value of all the non-originating      materials used does not exceed the value of
      the originating materials used
85.20 Magnetic tape recorders and other sound
recording apparatus, whether or not
incorporating a sound reproducing deviceManufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
85.21 Video recording or reproducing apparatus,
whether or not incorporating a video tunerManufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and    - the value of all the non-originating materials used does
not exceed the value of the originating materials used
85.25 Transmission apparatus for radio-telephony,
radio-telegraphy, radio-broadcasting or
television, whether or not incorporating
reception apparatus or sound recording orreproducing apparatus; television cameras;  stillimage video cameras and other video camera
recordersManufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
85.26 Radar apparatus, radio navigational aid
apparatus and radio remote control apparatusManufacture in which:
   - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
85.27 Reception apparatus for radio-telephony, radio-
telegraphy or radio-broadcasting, whether or notcombined, in the same housing, with soundrecording or reproducing apparatus or a clockManufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and    - the value of all the non-originating materials used does
not exceed the value of the originating materials used
85.28 Reception apparatus for television, whether or
not incorporating radio-broadcast receivers, or
sound or video reproducing apparatus; video
monitors and video projectorsManufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
85.29 Parts suitable for use solely or principally with
the apparatus of heading Nos 85.25 to 85.28:
- Suitable for use solely or principally
  with video recording or reproducing
  apparatusManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
- Other Manufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
86.01 to 86.06 Railway or tramway locomotives, rolling-stock
and parts thereofManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
86.08 Railway or tramway track fixtures and fittings;
mechanical (including electro-mechanical)signalling, safety or traffic control equipment forrailways, tramways, roads, inland waterways,
parking facilities, port installations or airfields;
parts of the foregoingManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the productWT/COMTD/N/6/Add.1
Página 45
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
86.09 Containers (including containers for the
transport of fluids) specially designed and
equipped for carriage by one or more modes oftransportManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
ex Chapter 87 Vehicles other than railway or tramway rolling-
stock and parts and accessories thereof; except
for those falling within the following headings orparts of headings for which the rules are set outbelow: 87.10, 87.11 and ex 87.12Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
87.10 Tanks and other armoured fighting vehicles,
motorised, whether or not fitted with weapons,and parts of such vehiclesManufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and
    - where, within the above limit, the materials classified
within the same heading as the product are only used up toa value of 5% of the ex-works price of the product
87.11 Motorcycles (including mopeds) and cycles
fitted with an auxiliary motor, with or withoutside-cars; side-carsManufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and    - the value of all the non-originating materials used does
not exceed the value of the originating materials used
ex 87.12 Bicycles without ball bearings Manufacture from materials not classified within heading
No 87.14
88.04 Parachutes (including dirigible parachutes and
paragliders) and rotochutes; parts thereof andaccessories thereto:
    - Rotochutes Manufacture from materials of any heading including other
materials of heading No 88.04
Chapter 89 Ships, boats and floating structures Manufacture in which all the materials used are classified
within a heading other than that of the product.  However,hulls of heading No 89.06
may not be used
ex Chapter 90 Optical, photographic, cinematographic,
measuring, checking, precision, medical or
surgical instruments and apparatus; parts and
accessories thereof; except for those fallingwithin the following headings or parts ofheadings for which the rules are set out below:ex 90.05, ex 90.06, 90.07, 90.11 and 90.28Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
ex 90.05 Binoculars, monoculars, other optical telescopes
and mountings therefor, except astronomicretracting telescopes and mountings thereforManufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and
    - the value of all the non-originating materials used does
not exceed the value of the originating materials used
ex 90.06 Photographic (other than cinematographic)
cameras; photographic flashlight apparatus and
flashbulbs other than electrically ignitedflashbulbsManufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
90.07 Cinematographic cameras and projectors,
whether or not incorporating sound recording orreproducing apparatusManufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and
    - the value of all the non-originating materials used does
not exceed the value of the originating materials used
90.11 Compound optical microscopes, including those
for photomicrography,  cinephotomicrography or
microprojectionManufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and    - the value of all the non-originating materials used doesnot exceed the value of the originating materials usedWT/COMTD/N/6/Add.1
Página 46
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 90.18 Dentists' chairs incorporating dental appliances
or dentists' spittoonsManufacture from materials of any heading, including other
materials of heading No 90.18
90.28 Gas, liquid or electricity supply or production
meters, including calibrating meters therefor:
- Parts and accessories Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
- Other Manufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
ex Chapter 91 Clocks and watches and parts thereof; except for
those falling under the following heading Nos91.05, 91.09 to 91.13 for which the rules are set
out below:Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
91.05 Other clocks Manufacture in which:
    - the value of all the materials used does not exceed 40%
of the ex-works price of the product, and
    - the value of all the non-originating materials used doesnot exceed the value of the originating materials used
91.09 Clock movements, complete and assembled Manufacture in which:
    - the value of all the materials used does not exceed 40%of the ex-works price of the product, and    - the value of all the non-originating materials used does
not exceed the value of the originating materials used
91.10 Complete watch or clock movements,
unassembled or partly assembled (movement
sets); incomplete watch or clock movements,
assembled; rough watch or clock movementsManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
91.11 Watch cases and parts thereof Manufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
91.12 Clock cases and cases of a similar type for other
goods of this Chapter, and parts thereofManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
91.13 Watch straps, watch bands and watch bracelets,
and parts thereof:
- Of base metal, whether or not plated, or cladwith precious metalManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
- Other Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
Chapter 92 Musical instruments; parts and accessories of
such articlesManufacture in which the value of all the materials used
does not exceed 40% of the ex-works price of the product
Chapter 93 Arms and ammunitions; parts and accessories
thereofManufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
94.05 Lamps and lighting fittings including
searchlights and spotlights and parts thereof, not
elsewhere specified or included; illuminatedsigns, illuminated name-plates and the like,having a permanently fixed light source, and
parts thereof not elsewhere specified or includedManufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
9406 Prefabricated buildings Manufacture in which the value of all the materials used
does not exceed 50% of the ex-works price of the product
9503 Other toys; reduced-size (“cale”) models and
similar recreational models, working or not;puzzles of all kindsManufacture in which:
    - all the materials used are classified within a headingother than that of the product, and
    - the value of all the materials used does not exceed 50%
of the ex-works price of the product
ex 9506 Golf clubs and parts thereof Manufacture from roughly shaped blocks
ex 96.01 andex 96.02Articles of animal, vegetable or mineral carving
materialsManufacture from ”worked” carving materials of the same
headingWT/COMTD/N/6/Add.1
Página 47
HS Heading
No. Description of ProductWorking or processing carried out on
Non-Originating Materials that
Confers Originating Status
ex 96.03 Brooms and brushes, (except for besoms and the
like) hand-operated mechanical floor sweepers,
not motorised, paint pads and rollers, squeegeesand mopsManufacture in which the value of all the materials used
does not exceed 50 % of the ex-works price of the product
96.05 Travel sets for personal toilet, sewing or shoe or
clothes cleaningEach item in the set must satisfy the rule which would
apply to it if it were not included in the set.  However, non-
originating articles may be incorporated, provided theirtotal value does not exceed 15% of the ex-works price ofthe set
96.06 Buttons, press-fasteners, snap-fasteners and
press-studs, button moulds and other parts ofthese articles; button blanksManufacture in which:
    - all the materials used are classified within a headingother than that of the product, and
    - the value of all the materials used does not exceed 50%
of the ex-works price of the product
96.08 Ball point pens; felt tipped and other porous-
tipped pens and markers; fountain pens,
stylograph pens and other pens; duplicatingstylos; propelling or sliding pencils; pen-holders,pencil-holders and similar holders; parts
(including caps and clips) of the foregoing
articles, other than those of heading No 96.09Manufacture in which all the materials used are classified
in a heading other than that of the product.  However, nibs
or nib points may be used.
96.12 Typewriter or similar ribbons, inked or
otherwise prepared for giving impressions,
whether or not on spools or in cartridges; ink-pads, whether or not inked, with or withoutboxesManufacture in which
    - all the materials used are classified within a heading
other than that of the product, and    - the value of all the materials used does not exceed 50%of the ex-works price of the product
ex 9614 Smoking pipes or pipe bowls Manufacture from roughly shaped blocksWT/COMTD/N/6/Add.1
Página 48
CERTIFICATE OF ORIGIN, FORM A
Printing instructions
1. The certificate of origin, Form A, must conform to the specimen shown in this appendix.  The
form shall be printed in English or French.
2. The notes on the reverse side of the form may be printed in a language other than English or
French.
3. Each form shall measure 210 x 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in
length may be allowed.  The paper used must be white, sized for writing, not containing mechanical
pulp and weighing not less than 25g/m2. It shall have a printed green guilloche pattern background
making any falsification by mechanical or chemical means apparent to the eye.
4. If the forms have several copies, only the top copy which is the original shall be printed with
a printed green guilloche-pattern background.
5. The competent authorities may print the form s themselves or may have them printed by
approved printers.  In the latter case, each form must include a reference to such approval.  Each form
must bear the name and address of the printer or a mark by which the printer can be identified. It shall
also bear a serial number, either printed or not, by which it can be identified.
6. Certificates of origin, a specimen of which is shown in this appendix, shall be accepted as
from the date these Regulations enter into force.  Certificates made out in accordance with the
previous specimen shall be accepted for a transitional period of six months.WT/COMTD/N/6/Add.1
Página 49
INVOICE DECLARATION
The invoice declaration referred to in Section 22, the text of which is given below, must be
made out in accordance with the footnotes.  However, the footnotes do not have to be reproduced.
(a) English version
The exporter of the products covered by this document (customs authorization No. ...12)
declares that, except where otherwise clea rly indicated, these products are of ...........................
preferential origin according to the rules of origin of the Norwegian Generalized System of
Preferences.
.............................................................13
(place and date)
.............................................................14
(Signature of the exporter; in addition the name of the person signing the declaration has to be
indicated in clear script)
(b) French version
L'exportateur des produits couverts par le présent document (autorisation douanière no ..12)
déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle .. au sens des
règles d'origine du Système des préférences tarifaires généralisées de la
Norvège.
.............................................................13
(Lieu et date)*
.............................................................14
(Signature of the exporter; in addition the name of the person signing the declaration has to be
indicated in clear script)*
                                                     
12 When the invoice declaration is made out by an approved Norwegian exporter as referred to in
Section 24 of these rules of origin, the authorization number of the approved exporter must be entered in this
space. For export from a beneficiary country and when th e invoice declaration is not made out by an approved
Norwegian exporter, the words in brackets shall be omitted or the space left blank
13 These indications may be omitted if the information is contained on the document itself (the invoice).
14 In cases where the exporter is not required to si gn in accordance with the provisions of Sections 22
and 24 of these rules of origin, the exemption of signature also implies the exemption of the name of the
signatory.WT/COMTD/N/6/Add.1
Página 50
MOVEMENT CERTIFICATE EUR.1
Printing instructions
1. The movement certificate EUR.1 must conform to  the specimen shown in this appendix.  The
certificate shall be printed in English or French. The notes on the reverse side of the certificate may be
printed in a language other than English or French.
2. Each form shall measure 210  x  297 mm.  A tolerance of up to plus 5 mm in the length is
allowed.  The paper used must be white, sized for writing, not containing mechanical pulp and
weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any
falsification by mechanical or chemical means apparent to the eye.
3. The competent authorities may print the certifi cates themselves or may have them printed by
approved printers.  In the latter case each movement certificate EUR.1 must include a reference to
such approval.  Each certificate must bear the name and address of the printer or a mark by which theprinter can be identified. It shall also bear a serial number, either printed or not, by which it can be
identified.
4. The certificate shall be completed in English or French.WT/COMTD/N/6/Add.1
Página 51
MOVEMENT CERTIFICATE  EUR.1
1.  Exporter  (Name, full address, country) EUR.1 N° A 000.000
See notes overleaf before completing this form
2.  Certificate used in preferential trade between
……….   ……………………………………………….
3.  Consignee (Name, full address, country)
     (Optional)And
…………………………………………………………
(insert appropriate countries, group of countries or territories)
4.  Country, group ofcountries or territory inwhich the products areconsidered as originating5.  Country, group of countries or
territory of destination
6.  Transport details (Optional) 7.  Remarks
1) If goods
are not
packaged,state numberof articles or
“in bulk”, as
appropriate.8.  Item number; marks and numbers; number and kind of packages(1);
description of goods9. Gross weight
(kg) or other
measure (l, m³,etc.)10.Invoices
(Optional)
2) To be
completed
only whenrequired bythe exporting
country or
territory.11.  CUSTOMS ENDORSEMENT
Declaration certified
Export document (2)
Form……………………No. ………
From………………………
Customs office…………….Issuing country or territory………………………………………
………………………………………
Date……………………………………..(Signature)Stamp12.  DECLARATION BY THE EXPORTER
I, the undersigned, declare that the goods describedabove meet the conditions required for the issue ofthis certificate.
Place and date:   ………………...
…………………………………………………..
(Signature)WT/COMTD/N/6/Add.1
Página 52
(reverse)
13.  REQUEST FOR VERIFICATION, to 14.  RESULT OF VERIFICATION
DIRECTORATE OF CUSTOMS AND EXCISE
P.O. Box 8122 Dep.,N-0032 OSLONorwayVerification carried out shows that this certificate (1)
□
Was issued by the Customs Office indicated and that the information
contained therein is accurate.
□
Does not meet the requirements as to authenticity and accuracy (see
remarks appended).
Verification of the authenticity and accuracy of thiscertificate is requested
……………………………………………………
(Place and date )
Stamp
………………………………………………..
(Signature)…………………………………………………………………………
(Place and date)
Stamp
…………………..
(Signature)________________________
(1) Insert X in the appropriate box.
NOTES
1. Certificates must not contain erasures or words written over one another. Any alteration must be made by deleting
the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person whocompleted the certificate and endorsed by the Customs authorities of the issuing country or territory.
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item
number. A horizontal line must be drawn immediately below the last item. Any unused sp ace must be struck through in such
a manner as to make any later additions impossible.
3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be
identified.WT/COMTD/N/6/Add.1
Página 53
APPLICATION FOR A MOVEMENT CERTIFICATE
1.  Exporter  (Name, full address, country) EUR.1 N° A 000.000
See notes overleaf before completing this form
2.  Certificate used in preferential trade between
……….
3.  Consignee (Name, full address, country)
    (Optional)And
……………………………………………………………….
(insert appropriate countries, group of countries or territories)
4.  Country, group ofcountries or territory inwhich the products areconsidered as originating5.  Country, group of countries or
territory of destination
6.  Transport details (Optional) 7.  Remarks
1) If goods
are notpackaged,state number
of articles or
“in bulk”, asappropriate.Item number; marks and numbers; number and kind of packages (1);
description of goods9. Gross weight
(kg) or othermeasure (l, m³,etc.)10.  Invoices
(Optional)WT/COMTD/N/6/Add.1
Página 54
(reverse)
DECLARATION BY THE EXPORTER
I, the undersigned, exporter of the goods described overleaf,
DECLARE that the goods meet the conditions required for the issue of the attached certificate;
SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions:
SUBMIT the following supporting documents15:
UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these
authorities may require for the purpose of issuing the attach ed certificate, and undertake, if required, to agree to
any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried outby the said authorities;
REQUEST the issue of the attached certificate for these goods.
……………………………………………………………..
(Place and date)
……………………………………………………………..
(Signature)
__________
                                                     
15 For example: import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to
the products used in manufacture or to the goods re-exported in the same state.