WT/COMTD/N/2/Add.16  
 
4 November 2015  
(15-5824)  Page: 1/25  
Committee on Trade and Development  Original: English  
 
 GENERALIZED SYSTEM OF PREFERENCES 
NOTIFICATION BY JAPAN 
Addendum 
 
The following communication, dated 3 November 2015,  is being circulated at the request of the 
delegation of Japan. 
 
_______________ 
  
Pursuant to paragraph 4 of Annex II to the Agreement on Rules of Origin annexed to the 
Agreement Establishing the World Trade Organization , Japan notifies simplification of preferential 
rules of origin under its Generalized System of  Preferences (GSP) based on the amendment of 
Ordinance for Enforcement of the Temporary Tariff Measures Act. 
 With the amendment, products classified in Ch apter 61 of the Harmonized System (articles of 
apparel and clothing accessories, knitted or crocheted), which are subject to duty-free and 
quota-free (DFQF) treatment for least developed countries (LDCs), qualify as originating goods when the products are manufactured from fabrics
1 (single process rule). This simplification is 
applicable from 1 April 2015. 
 
Attachment: - List of conditions to qualify as an originating good under Japanese GSP (Product Specific Rules).  
                                               
1 The term "fabrics" means woven fa brics, felt, nonwovens, knitted or crocheted fabrics or lace of 
Chapter 50 to 56 or 58 to 60 of the HS. WT/COMTD/N/2/Add.16 
 
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  LIST OF CONDITIONS TO QUALIFY AS AN  ORIGINATING GOOD UNDER JAPANESE GSP 
(PRODUCT SPECIFIC RULES) 
 
H.S. No. Products Condition to be qualified as originating 
products 
Chapter 2 Meat and edible meat offal Manuf actured or processed from products other 
than those of Chapter 1 or 2 (hereinafter in this list the word "manufactured"  shall read to mean 
"manufactured or processed") 
Chapter 3 Fish and crustaceans, molluscs and 
other aquatic invertebrates Manufactured from products other than those of 
Chapter 3 
ex. Chapter 4 Dairy produce; birds' eggs; natural 
honey; edible products of animal origin, not elsewhere specified or included excluding products of heading 04.10:  
(1) 'Birds' eggs, not in shell, and egg 
yolks, fresh, dried, cooked by steaming 
or by boiling in water, moulded, frozen 
or otherwise preserved, whether or not 
containing added sugar or other 
sweetening matter:  
Other than egg yolks (other than dried)  Manufactured from products other than those of 
Chapter 4 
(2) Other Manufactured from products other than those of 
Chapter 4 
Chapter 7 Edible vegetables and certain roots and 
tubers Manufactured from products other than those of 
Chapter 7 
Chapter 8 Edible fruit and nuts; peel of citrus fruit 
or melons Manufactured from products other than those of 
Chapter 8 
Chapter 11 Products of the milling industry; malt; 
starches; inulin; wheat gluten Manufactured from products other than those of 
Chapter 7, 8, 10 or 11 
12.08 Flours and meals of oil seeds or 
oleaginous fruits, other than those of 
mustard Manufactured from products other than those of 
Chapter 12 
ex.12.12 Locust beans, seaweeds and other 
algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable pr oducts (including 
unroasted chicory roots of the variety Cichorium intybus sativum ) of a kind 
used primarily for human consumption, not elsewhere specified or included:  
(1) Fruit stones and kernels and other 
vegetable products of a kind used 
primarily for human consumption Manufactured from products other than those of 
Chapter 7, 8 or 12 
(2) Tubers of konnyaku 
(Amorphophalus , whether or not cut, 
dried or powdered) Manufactured from products other than those of 
Chapter 12 
ex.13.02 Vegetable saps and extracts; pectic 
substances, pectinates and pectates; 
agar-agar and other mucilages and 
thickeners, whether or not modified, 
derived from vegetable products:  
Vegetable saps and extracts Manufacture d from products other than those of 
heading 13.02, provided that the value of non-originating products used does not exceed 40 % of the value of the products 
Agar-agar Manufactured from products other than those of 
heading 12.12 or Chapter 13 
ex.15.04 Fats and oils and their fractions, of fish 
or marine mammals, whether or not refined, but not chemically modified:  
Fats and oils and their fractions, of 
marine mammals Manufactured from products other than those of 
Chapter 1 or 15 WT/COMTD/N/2/Add.16 
 
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  H.S. No. Products Condition to be qualified as originating 
products 
ex.15.11 Palm oil and its fractions, whether or 
not refined, but not chemically modified:  
Palm stearin Manufactured from products other than palm stearin 
of heading 15.11 
Chapter 16 Preparations of meat, of fish or of 
crustaceans, molluscs or other aquatic invertebrates:  
(1) Containing less than 30% by weight 
of a meat and edible meat offal of 
bovine animals other than internal 
organs and tongues (containing rice), 
and cuttle fish and squid (containing 
rice) (prepared or preserved) other 
than those in airtight containers Manufactured from products other than those of 
Chapter 1, 2, 3, 5, 10, 11, 16 or 19 
(2) Other Manufactured from products other than those of 
Chapter 1, 2, 3, 5 or 16 
17.01 Cane or beet sugar and chemically pure 
sucrose, in solid form Manufactured from products other than those of 
Chapter 12 or 17 
17.02 Other sugars, including chemically pure 
lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:  
(1) Lactose and lactose syrup Manufactured from products other than those of 
Chapter 4 or 17 
(2) Maple sugar, maple syrup and hi-
test molasses Manufactured from products other than those of 
Chapter 12 or 17 
(3) Chemically pure fructose Manufactured from products other than chemically 
pure fructose of  heading 17.02 
(4) Other Manufactured from products other than those of 
Chapter 7, 8, 10, 11, 12 or 17 
17.03 Molasses resulting from the extraction 
or refining of sugar Manufactured from products other than those of 
Chapter 12 or 17 
ex. Chapter 18 Cocoa and cocoa preparations, 
excluding products of heading 18.01, 18.02 or 18.06 Manufactured from cocoa beans 
18.06 Chocolate and other food preparations 
containing cocoa:  
(1) Food preparations, the largest 
single ingredient of which is milk 
(including cream) by weight:  
(i) Containing not less than 50% of 
sucrose by weight Manufactured from products other than those of 
heading 18.06, provided that the value of non-
originating products used does not exceed 40 % of 
the value of the products and the sugar and milk 
(including cream) used is originating 
(ii) Other Manufactured from products other than those of 
heading 18.06, provided that the value of non-originating products used does not exceed 40 % of the value of the products and the milk (including cream) used is originating 
(2) Other:  
(i) Containing not less than 50% of sucrose by weight Manufactured from products other than those of 
heading 18.06, provided that the value of non-originating products used does not exceed 40 % of the value of the products and the sugar used is originating 
 (ii) Other Manufactured from products other than those of 
heading 18.06, provided that the value of non-
originating products used does not exceed 40 % of 
the value of the products WT/COMTD/N/2/Add.16 
 
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  H.S. No. Products Condition to be qualified as originating 
products 
19.01 Malt extract; food preparations of flour, 
groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:  
(1) Malt extract Manufactured from products other than those of 
Chapter 10, 11 or 19 
(2) Food preparations, containing more 
t h a n  8 5 %  b y  w e i g h t  o f  f l o u r ,  g r o a t s ,  meal and pellets of rice, wheat, triticale or barely, starch, or any combination thereof, excluding cake-mixes and a 
k i n d  u s e d  a s  i n f a n t  f o o d  o r  d i e t e t i c  
purpose (mostly containing starch ） Manufactured from products other than those of 
Chapter 4, 7, 8, 10, 11 or 19 
(3) Other:  
(i) Containing not less than 50% of sucrose by weight Manufactured from products other than those of 
Chapter 4, 7, 8, 10, 11, 12, 17 or 19 
(ii) Other Manufactured from products other than those of 
Chapter 4, 10, 11 or 19 
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, whether 
or not prepared Manufactured from products other than those of 
Chapter 10, 11 or 19 
19.03 Tapioca and substitutes therefor 
prepared from starch, in the form of 
flakes, grains, pearls , siftings or in 
similar forms Manufactured from products other than those of 
Chapter 7, 8, 10, 11 or 19 
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 or other worked grains (except flour,  groats and meal), 
pre-cooked or otherwise prepared, not elsewhere specified or included Manufactured from products other than those of 
Chapter 10, 11 or 19 
19.05 Bread, pastry, cakes, biscuits and other 
bakers' wares, whether or not 
containing cocoa; communion wafers, 
empty cachets of a kind suitable for 
pharmaceutical use, sealing wafers, 
rice paper and similar products:  
(1) Sweet biscuits, Arare, Senbei and similar rice products, biscuits, cookies and crackers, crisp savoury food products, made from a dough based on potato powder Manufactured from products other than those of 
Chapter 7, 8, 10, 11 or 19 
(2) Other Manufactured from products other than those of 
Chapter 11(excluding those of Chapter 11 
manufactured from products of Chapter 7,8 or 10, 
in the originating country or territory of the products 
of 19.05(2) on this list) or 19 
20.01 Vegetables, fruit, nuts and other edible 
parts of plants, prepared or preserved by vinegar or acetic acid Manufactured from products other than those of 
Chapter 7, 8 or 20 
20.02 Tomatoes prepared or preserved 
otherwise than by vinegar or acetic acid Manufactured from products other than those of 
Chapter 7 or 20 WT/COMTD/N/2/Add.16 
 
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  H.S. No. Products Condition to be qualified as originating 
products 
20.03 Mushrooms and truffles, prepared or 
preserved otherwise than by vinegar or acetic acid Manufactured from products other than those of 
Chapter 7 or 20 
20.04 Other vegetables prepared or preserved 
otherwise than by vinegar or acetic 
acid, frozen, other than products of 
heading 20.06:  
(1) Young corncobs Manufactured fro m products other than those of 
heading 20.04, provided that the value of non-originating products used does not exceed 40 % of the value of the products 
(2) Other Manufactured from products other than those of 
Chapter 7, 10, 11 or 20 
20.05 Other vegetables prepared or preserved 
otherwise than by vinegar or acetic 
acid, not frozen, other than products of heading 20.06:  
(1) Young corncobs Manufactured from products other than those of 
heading 20.05, provided that the value of non-
originating products used does not exceed 40 % of 
the value of the products 
(2) Peas ( Pisum sativum ) (unshelled, 
containing added sugar); unshelled beans ( Vigna spp., Phaseolus spp. ) 
other than those which contain added sugar in airtight containers, containing tomato purée or other kind of tomato preparation and meat of swine, lard or other pig fat; vegetabl es or mixtures of 
vegetables excluding potatoes, peas (Pisum sativum ), beans ( Vigna spp., 
Phaseolus spp. ), asparagus, olives, 
sweet corn, which contain added sugar in airtight containers, containing tomato purée or other kind of tomato preparation and meat of swine, lard or other pig fat Manufactured from products other than those of 
Chapter 7, 8, 10, 11, 12, 17 or 20 
(3) Other Manufactured from products other than those of 
Chapter 7 or 20 
20.06 Vegetables, fruit, nuts, fruit-peel and 
other parts of plants, preserved by sugar (drained, glacé or crystallised) Manufactured from products other than those of 
Chapter 7, 8, 9, 12, 17 or 20 
20.07 Jams, fruit jellies, marmalades, fruit or 
nut purée and fruit or nut pastes, 
obtained by cooking, whether or not 
containing added sugar or other 
sweetening matter Manufactured from products other than those of 
Chapter 8 or 20 
20.08 Fruit, nuts and other edible parts of 
plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:  
(1) Peanut butter Manufactured from products other than those of 
heading 20.08, provided that the value of non-
originating products used does not exceed 40 % of 
the value of the products 
(2) Other Manufactured from products other than those of 
Chapter 7, 8, 9, 12, 17 or 20 
20.09 Fruit juices (including grape must) and 
vegetable juices, unfermented and not 
containing added spirit, whether or not 
containing added sugar or other 
sweetening matter Manufactured from products other than those of 
Chapter 7, 8 or 20 WT/COMTD/N/2/Add.16 
 
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  H.S. No. Products Condition to be qualified as originating 
products 
ex.21.01 Extracts, essences and concentrates, of 
coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:  
Preparations with a basis of coffee, tea 
or maté:  
(1) Not less than 30% of natural milk 
constituents by weight, calculated on the dry matter Manufactured from products other than those of 
Chapter 4, 19 or 21 
(2) Other:  
(i) Containing not less than 50% of sucrose by weight Manufactured from products other than those of 
heading 21.01, provided that the value of non-originating products used does not exceed 40 % of the value of the products and the sugar used is originating 
(ii) Other Manufactured from products other than those of 
heading 21.01, provided that the value of non-
originating products used does not exceed 40 % of 
the value of the products 
ex.21.03 Sauces and preparations therefor; 
mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:  
Sauces and preparations therefor, 
mixed condiments and mixed 
seasonings Manufactured from products other than those of 
heading 21.03 excluding mustard flour and meal 
and prepared mustard, provided that contained 
tomatoes are originating 
21.04 Soups and broths and preparations 
therefor; homogenised composite food preparations Manufactured from products other than those of 
heading 20.02 to 20.05 excluding sweet corn and young corncobs, or heading 21.04 
21.05 Ice cream and other edible ice, whether 
or not containing cocoa Manufactured from products other than those of 
Chapter 4,19 or 21 
21.06 Food preparations not elsewhere 
specified or included:  
(1) Protein concentrates and textured 
protein substances:  
(i) Preparations co ntaining not less 
than 30% natural milk constituents by weight, calculated on the dry matter, 
excluding protein concentrates not less 
than 80% protein by weight, the largest ingredient is vegetable protein and put up in containers for retail sale by weight of less than 500g excluding container Manufactured from products other than those of 
Chapter 4, 19 or 21 
(ii) Other than “ Preparations 
containing not less than 30% natural 
milk constituents by weight, calculated 
on the dry matter, excluding protein 
concentrates not less than 80% protein 
by weight, the largest ingredient is 
vegetable protein and put up in 
containers for retail sale by weight of 
less than 500g excluding container”, 
and containing not less than 50% of 
sucrose by weight Manufactured from products other than those of 
heading 21.06, provided that the value of non-
originating products used does not exceed 40 % of 
the value of the products and the sugar used is 
originating 
 (iii) Other Manufactured from products other than those of 
heading 21.06, provided that the value of non-originating products used does not exceed 40 % of the value of the products 
(2) Other:  
(i) Preparations co ntaining not less 
than 30% natural milk constituents by weight, calculated on the dry matter Manufactured from products other than those of 
Chapter 4, 19 or 21 
(ii) Other:  WT/COMTD/N/2/Add.16 
 
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  H.S. No. Products Condition to be qualified as originating 
products 
1 Food preparations containing more 
than 30% by weight of one of those, rice, wheat including triticale or barley Manufactured from products other than those of 
Chapter 10, 11, 19 or 21 
2 Sugar syrup containing added 
flavouring or colouring matter Manufactured from products other than those of 
Chapter 7, 8, 10, 11, 12, 17 or 21 
3 Chewing gum Manufactured from pr oducts other than those of 
heading 21.06, provided that the value of non-originating products used does not exceed 40 % of the value of the products 
4 Konnyaku Manufactured from products other than those of 
Chapter 12 or 21 
5 Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume of higher than 0.5% vol:  
i Preparations with a basis of fruit 
juices, of an alcoholic strength by 
volume of less than 1% vol Manufactured from products other than those of 
Chapter 8, 20 or 21 
ii Other Manufactured from products other than compound 
alcoholic preparations of a kind used for the 
manufacture of beverages, of an alcoholic strength b y  v o l u m e  o f  h i g h e r  t h a n  0 . 5 %  v o l ,  o r  f r o m  products other than th ose of heading 22.08, 
provided that the value of non-originating products used does not exceed 40% of the value of products 
 6 Other:  
i Containing added sugar:  
1 Bases for beverage, containing 
ginseng roots or its extract; or food 
supplement with a basis of vitamins Manufactured from products other than those of 
heading 21.06, provided that the value of non-
originating products used does not exceed 40 % of 
the value of the products 
2 Other:  
(1) Containing less than 50% of 
sucrose by weight Manufactured from products other than those of 
heading 21.06, provided that the value of non-
originating products used does not exceed 40 % of 
the value of the products 
(2) Other:  
(A) Put up in containers for retail sale, 
not more than 500g each including 
container; or containing not less than 
8 5 %  b y  w e i g h t  o f  s u c r o s e  e x c l u d i n g  
those put up in containers for retail sale 
not more than 500g each including 
container, those certified by a 
certification procedure stipulated by a 
Cabinet Order as imported to be 
repacked in containers for retail sale, 
not more than 500g each including 
container after importation with no 
change in ingredients, or those 
exceeding 257yen/kg in value for 
customs duty Manufactured from products other than those of 
heading 21.06, provided that the value of non-
originating products used does not exceed 40 % of 
the value of the products and the sugar used is 
originating 
(B) Other:  
(a) Containing lactose, milk protein or 
milkfat Manufactured from products other than those of 
Chapter 4, 7, 8, 10, 11, 12, 17, 19 or 21 
(b) Other Manufactured from products other than those of 
heading 21.06, provided that the value of non-originating products used does not exceed 40 % of the value of the products and the sugar used is originating 
ii Other Manufactured from products other than those of 
heading 21.06, provided that the value of non-
originating products used does not exceed 40 % of 
the value of the products WT/COMTD/N/2/Add.16 
 
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  H.S. No. Products Condition to be qualified as originating 
products 
ex.22.02 Waters, including mineral waters and 
aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09:  
Other than waters, including mineral 
waters and aerated waters, containing 
added sugar or other sweetening 
matter or flavoured Manufactured from products other than those of 
heading 22.02, provided that the value of non-
originating products used does not exceed 40 % of 
the value of the products 
22.04 Wine of fresh grapes, including fortified 
wines; grape must other than that of heading 20.09:  
(1) Sparkling wine, other wine; grape 
must of an alcoholic strength by 
volume of less than 1% vol (excluding 
grape must with fermentation 
prevented or arrested by the addition 
of alcohol) Manufactured from products other than those of 
Chapter 8, 20 or 22 
(2) Other Manufactured from products other than those of 
heading 20.09 or 22.04 
22.05 Vermouth and other wine of fresh 
grapes flavoured with plants or 
aromatic substances:  
(1) In containers holding more than 2L of an alcoholic strength by volume of less than 1% vol Manufactured from products other than those of 
Chapter 8, 20 or 22 
(2) Other Manufactured from products other than those of 
heading 20.09, 22.04 or 22.05 
22.06 Other fermented beverages (for 
example, cider, perry , mead); mixtures 
of fermented bevera ges and mixtures 
of fermented beverages and non-alcoholic beverages not elsewhere specified or included:  
(1) Of an alcoholic strength by volume 
of less than 1% vol Manufactured from products other than those of 
Chapter 8, 20 or 22 
(2) Other Manufactured from products other than those of 
heading 22.06, provided that the value of non-originating products used does not exceed 40 % of the value of the products 
22.08 Undenatured ethyl alcohol of an 
alcoholic strength by volume of less 
than 80% vol; spirits, liqueurs and 
other spirituous beverages:  
(1) Ethyl alcohol and spirits Manufacture d from products other than those of 
heading 22.07 or 22.08 
(2) Beverages with a basis of fruit 
juices, of an alcoholic strength by 
volume of less than 1% vol Manufactured from products other than those of 
Chapter 8, 20 or 22 
(3) Other Manufactured from products other than those of 
heading 22.08 provided that the value of non-originating products used does not exceed 40 % of the value of the products 
22.09 Vinegar and substi tutes for vinegar 
obtained from acetic acid Manufactured from products other than those of 
heading 22.09 or 29.15 
23.09 Preparations of a kind used in animal 
feeding Manufactured from products other than those of 
heading 23.09, provided that the value of non-originating products used does not exceed 40 % of the value of the products 
28.43 Colloidal precious metals; inorganic or 
organic compounds of precious metals, 
whether or not chemically defined; 
amalgams of precious metals Manufactured from products of heading 28.43 and 
manufactured through chemical transformation, or 
from products other than those of heading 28.43 WT/COMTD/N/2/Add.16 
 
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  H.S. No. Products Condition to be qualified as originating 
products 
ex.28.52 Inorganic or organic compounds of 
mercury, whether or not chemically defined, excluding amalgams:  
Organo-inorganic compounds Manufactured from products other than organo-
inorganic compounds of heading 28.52 
ex.29.05 Acyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives:  
Metal alcoholates Manufactured from products other than metal 
alcoholates of heading 29.05 
ex.29.06 Cyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives:  
Metal alcoholates Manufactured from products other than metal 
alcoholates of heading 29.06 
29.32 Heterocyclic compounds with oxygen 
hetero-atom(s) only Manufactured from products of heading 29.32 and 
manufactured through chemical transformation, or from products other than those of heading 29.32 
29.33 Heterocyclic compounds with nitrogen 
hetero-atom(s) only Manufactured from products of heading 29.33 and 
manufactured through chemical transformation, or 
from products other than those of heading 29.33 
ex.29.34 Nucleic acids and their salts, whether or 
not chemically defined, other heterocyclic compounds:  
Other than sultones or sultams Manufactured from products other than those of 
heading 29.34 excluding sultones and sultams 
29.40 Sugars, chemically pure, other than 
sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other 
than products of heading 29.37, 29.38 or 29.39 Manufactured from products other than chemically 
pure maltose or fructose of heading 17.02, or from products other than those of heading 29.40 
32.05 Colour lakes; preparations as specified 
in Note 3 to this Chapter based on 
colour lakes Manufactured from products other than those of 
heading 32.03 to 32.05 
32.06 Other colouring matter; preparations as 
specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined Manufactured from products other than those of 
heading 32.06 excluding mixing of oxides or salts of Chapter 28 with extenders such as barium sulphate, chalk, barium carbon ate and satin white 
32.08 Paints and varnishes (including 
enamels and lacquers) based on 
synthetic polymers or chemically 
modified natural polymers, dispersed or 
dissolved in a non-aqueous medium; 
solutions as defined in Note 4 to this 
Chapter Manufactured from products other than those of 
heading 32.08 or 32.12 
32.10 Other paints and varnishes (including 
enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather Manufactured from products other than those of 
heading 32.10 or 32.12 
32.13 Artists', students' or signboard painters' 
colours, modifying tints, amusement 
colours and the like, in tablets, tubes, 
jars, bottles, pans or in similar forms or 
packings Manufactured from products other than those of 
heading 32.03 to 32.10, 32.12 or 32.13 
32.14 Glaziers' putty, grafting putty, resin 
cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like Manufactured from products other than those of 
heading 32.08 to 32.10, 32.12 or 32.14 WT/COMTD/N/2/Add.16 
 
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  H.S. No. Products Condition to be qualified as originating 
products 
33.02 Mixtures of odoriferous substances and 
mixtures (including alcoholic solutions) 
with a basis of one or more of these 
substances, of a kind used as raw 
materials in industry; other 
preparations based on odoriferous 
substances, of a kind used for the 
manufacture of beverages Manufactured from products other than those of 
heading 33.02, provided that the value of non-
originating products used does not exceed 50 % of 
the value of the products 
34.01 Soap; organic surface-active products 
and preparations for use as soap, in the form of bars, cakes,  moulded pieces or 
shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent Manufactured from products other than those of 
heading 34.01 or 34.02 
34.02 Organic surface-active agents (other 
than soap); surface-active 
preparations, washing preparations 
(including auxiliary washing 
preparations) and cleaning 
preparations, whether or not containing 
soap, other than those of heading 
34.01 Manufactured from products other than those of 
heading 34.01 or 34.02 
34.07 Modelling pastes, including those put 
up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packing for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with  a basis of plaster 
(of calcined gypsum or calcium sulphate):  
(1) Other preparations for use in 
dentistry, with a basis of plasters (of 
calcined gypsum or calcium sulphate) Manufactured from products other than those of 
heading 34.07, provided that the value of non-
originating products used does not exceed 50% of 
the value of the products 
(2) Other Manufactured from products other than those of 
heading 15.16 (only hydrogenated fats and oils) , 
15.17 (only hydrogenated fats and oils), 34.04, 34.07, 38.23 (only fatty alcohols ), or 38.24 
ex.35.02 Albumins (including concentrates of two 
or more whey proteins, containing by 
weight more than 80% whey proteins, 
calculated on the dry matter), 
albuminates and other albumin 
derivatives:  
Egg albumin Manufactured from pr oducts other than those of 
Chapter 4 or 35 
35.05 Dextrins and other modified starches 
(for example, pregelatinised or 
esterified starches); glues based on 
starches, or on dextrins or other 
modified starches:  
(1) Esterified starches and other starch derivatives Manufactured from products other than esterified 
starches and other starch derivatives of heading 35.05 
(2) Other Manufactured from products other than those of 
Chapter 7, 8, 10, 11 or 35 WT/COMTD/N/2/Add.16 
 
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  H.S. No. Products Condition to be qualified as originating 
products 
ex.36.06 Ferro-cerium and other pyrophoric 
alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter:  
Articles of combustible materials as 
specified in Note 2 to this Chapter Manufactured from products other than those of 
heading 36.06 excluding co mbustible substances or 
preparations 
37.02 Photographic film in rolls, sensitised, 
unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed Manufactured from products other than those of 
heading 37.01 or 37.02 
ex. Chapter 
38 Miscellaneous chemical products, 
excluding products of heading 38.01 to 
38.07, 38.09, 38.21 or 38.23 Manufactured from products of the different tariff 
heading of the products obtained, provided that the 
value of non-originating products used does not 
exceed 50 % of the value of the products 
ex.38.01 Artificial graphite; colloidal or semi-
colloidal graphite; preparations based on graphite or other carbon in the form 
of pastes, blocks, pl ates or other semi-
manufactures:  
Preparations based on graphite or other 
carbon Manufactured from products other than preparations 
based on graphite or othe r carbon of heading 38.01 
ex.38.06 Rosin and resin acids, and derivatives 
thereof; rosin spirit and rosin oils; run gums:  
Ester gums Manufactured from products other than ester gums 
of heading 38.06 
38.09 Fishing agents, dye carriers to 
accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leathe r or like industries, 
not elsewhere specified or included:  
(1) With a basis of amylaceous 
substances Manufactured from products other than those of 
Chapter 11, heading 35.05 or 38.09 
(2) Other Manufactured from products other than those of 
heading 38.09, provided that the value of non-originating products used does not exceed 50 % of the value of the products 
39.14 Ion-exchangers based on polymers of 
headings 39.01 to 39.13, in primary 
forms Manufactured from products other than those of 
heading 39.01 to 39.14 
39.16 Monofilament of which any cross-
sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics Manufactured from products other than those of 
heading 39.01 to 39.13, or 39.16 
39.17 Tubes, pipes and hoses, and fittings 
therefor (for example, joints, elbows, 
flanges), of plastics:  
(1) Seamless tubes and pipes Manufacture d from products other than those of 
heading 39.01 to 39.13, or 39.17 
(2) Other Manufactured from products other than those  of 
heading 39.17 excluding se amless tubes and pipes 
39.18 Floor coverings of plastics, whether or 
not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter Manufactured from products other than those of 
heading 39.01 to 39.13, or 39.18 to 39.21 
39.19 Self-adhesive plates, sheets, film, foil, 
tape, strip and other flat shapes, of 
plastics, whether or not in rolls Manufactured from products other than those of 
heading 39.01 to 39.13, or 39.19 to 39.21 
39.20 Other plates, sheets, film, foil and strip, 
of plastics, non-cellular and not 
reinforced, laminated, supported or similarly combined with other materials Manufactured from products other than those of 
heading 39.01 to 39.13, or 39.20 WT/COMTD/N/2/Add.16 
 
- 12 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
39.21 Other plates, sheets, film, foil and strip, 
of plastics Manufactured from products other than those of 
heading 39.01 to 39.13, 39.20 or 39.21 
41.04 Tanned or crust hides and skins of 
bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared Manufactured from products other than those of 
heading 41.01 or 41.04 
41.05 Tanned or crust skins of sheep or 
lambs, without wool on, whether or not 
split, but not further prepared Manufactured from products other than those of 
heading 41.02 or 41.05 
41.06 Tanned or crust hides and skins of 
other animals, without wool or hair on, whether or not split, but not further prepared Manufactured from products other than those of 
heading 41.03 or 41.06 
41.07 Leather further prepared after tanning 
or crusting, including parchment-
dressed leather, of bovine (including 
buffalo) or equine animals, without hair 
on, whether or not split, other than 
leather of heading 41.14 Manufactured from products other than those of 
heading 41.01, 41.04 or 41.07 
41.12 Leather further prepared after tanning 
or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14 Manufactured from products other than those of 
heading 41.02, 41.05 or 41.12 
41.13 Leather further prepared after tanning 
or crusting, including parchment-
dressed leather, of  other animals, 
without wool or hair on, whether or not 
split, other than leather of heading 
41.14 Manufactured from products other than those of 
heading 41.03, 41.06 or 41.13 
41.14 Chamois (including combination 
chamois) leather; patent leather and patent laminated leather; metallised leather:  
(1) Chamois (including combination 
chamois) leather Manufactured from products other than those of 
heading 41.01 to 41.03 which have not yet 
undergone any tanning proce ss, or those of chamois 
(including combination chamois) leather of heading 
41.14 
(2) Patent leather and patent laminated 
leather; metallised leather Manufactured from products of heading 41.01 to 
41.03 which have not yet undergone any tanning process 
ex. Chapter 
42 Articles of leather; saddlery and 
harness; travel goods, handbags and 
similar containers; articles of animal 
gut (other than silk-worm gut) 
(excluding products of heading 42.05 
or 42.06) Manufactured from products of the different tariff 
headings (excluding heading 42.05) of the products 
ex.43.02 Tanned or dressed furskins (including 
heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03:  
Other than dropped furskins Manufactured from products other than those of 
heading 43.01 or 43.02 
43.03 Articles of apparel, clothing accessories 
and other articles of furskin Manufactured from products other than those of 
heading 43.02 or 43.03 
ex.44.07 Wood sawn or chipped lengthwise, 
sliced or peeled, whether or not planed, 
sanded or end-jointed, of a thickness 
exceeding 6 mm:  
Planed, sanded or end-jointed Manufactu red from products other than those of 
heading 44.07 which have been planed, sanded or 
end-jointed WT/COMTD/N/2/Add.16 
 
- 13 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
ex.44.12 Plywood, veneered panels and similar 
laminated wood:  
Plywood consisting solely of sheets of 
wood, each ply not exceeding 6 mm thickness Manufactured from products other than those of 
heading 44.07, 44.08 or 44.12 
44.16 Casks, barrels, vats, tubs and other 
coopers' products and parts thereof, of 
wood, including staves Manufactured from products other than those of 
heading 44.16 excluding staves of wood (riven 
staves only one principal surface of which has been 
sawn, or sawn staves at least one principal surface 
of which has been curvilinearly sawn, each of which 
has not been worked other than sawing) 
ex.44.18 Builders' joinery and carpentry of wood, 
including cellular wood panels, assembled flooring panels, shingles and shakes:  
With cellular wood panels Manufactured from products other than cellular 
wood panels of heading 44.18 
ex.44.20 Wood marquetry and inlaid wood; 
caskets and cases for jewellery or 
cutlery, and similar articles, of wood; 
statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94:  
Other than wood marquetry or inlaid 
wood Manufactured from products other than those of 
heading 44.20 excluding wood marquetry and inlaid 
wood 
ex.46.01 Plaits and similar products of plaiting 
materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens):  
Plaits and similar products of plaiting 
materials, bound together in parallel 
strands or woven, in sheet form Manufactured from products other than those of 
heading 46.01 excluding plai ts and similar products 
of plaiting materials 
ex.50.06 Silk yarn and yarn spun from silk 
waste, put up for retail sale; silk-worm gut:  
Other than silk-worm gut Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or 50.01, or 
from natural textile fibres (excluding raw silk), man-
made staple fibres or te xtile fibre waste, neither 
carded nor combed 
50.07 Woven fabrics of silk or of silk wa ste Manufactured from ch emical products, from 
products of heading 47.01 to 47.06, or 50.01, or from natural textile fibres (excluding raw silk), man-
made staple fibres or  textile fibre waste 
51.06 Yarn of carded wool, not put up for 
retail sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed 
51.07 Yarn of combed wool, not put up for 
retail sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste, neither carded nor combed 
51.08 Yarn of fine animal  hair (carded or 
combed), not put up for retail sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed 
51.09 Yarn of wool or of fine animal hair, put 
up for retail sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed WT/COMTD/N/2/Add.16 
 
- 14 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
51.10 Y a r n  o f  c o a r s e  a n i m a l  h a i r  o r  o f  
horsehair (including gimped horsehair 
yarn), whether or not put up for retail 
sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed 
51.11 Woven fabrics of carded wool or of 
carded fine animal hair:  
(1) Containing more than 10% by 
weight of silk Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or 50.01, or 
from natural textile fibres (excluding raw silk), man-
made staple fibre or textile fibre waste 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste 
51.12 Woven fabrics of combed wool or of 
combed fine animal hair:  
(1) Containing more than 10% by weight of silk Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or 50.01, or from natural textile fibres (excluding raw silk), man-
made staple fibres or  textile fibre waste 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
51.13 Woven fabrics of coarse animal hair or 
of horsehair Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste 
52.04 Cotton sewing thread, whether or not 
put up for retail sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed 
52.05 Cotton yarn (other than sewing 
t h r e a d ) ,  c o n t a i n i n g  8 5 %  o r  m o r e  b y  weight of cotton, not put up for retail sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste, neither carded nor combed 
52.06 Cotton yarn (other than sewing 
thread), containing less than 85% by 
weight of cotton, not put up for retail 
sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed 
52.07 Cotton yarn (other than sewing thread) 
put up for retail sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed 
52.08 Woven fabrics of cotton, containing 
8 5 %  o r  m o r e  b y  w e i g h t  o f  c o t t o n ,  
weighing not more than 200 g/m2:  
(1) Batiks, certified as hand-dyed by the Government or a Government instrumentality of the country of origin Manufactured from grey fabric 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
52.09 Woven fabrics of cotton, containing 
8 5 %  o r  m o r e  b y  w e i g h t  o f  c o t t o n ,  weighing more than 200 g/m
2:  
(1) Batiks, certified as hand-dyed by 
the Government or a Government 
instrumentality of the country of origin Manufactured from grey fabric 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste WT/COMTD/N/2/Add.16 
 
- 15 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
52.10 Woven fabrics of cotton, containing less 
t h a n  8 5 %  b y  w e i g h t  o f  c o t t o n ,  m i x e d  
mainly or solely with man-made fibres, 
weighing not more than 200 m2:  
(1) Batiks, certified as hand-dyed by 
the Government or a Government instrumentality of the country of origin Manufactured from grey fabric 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
52.11 Woven fabrics of cotton, containing less 
t h a n  8 5 %  b y  w e i g h t  o f  c o t t o n ,  m i x e d  mainly or solely with man-made fibres, weighing more than 200 g/m
2:  
(1) Batiks, certified as hand-dyed by 
the Government or a Government 
instrumentality of the country of origin Manufactured from grey fabric 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre waste 
52.12 Other woven fabrics of cotton:  
(1) Batiks, certified as hand-dyed by the Government or a Government instrumentality of the country of origin Manufactured from grey fabric 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
53.06 Flax yarn Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste, neither carded nor combed 
ex.53.08 Yarn of other vegetable textile fibres; 
paper yarn:  
Other than paper yarn Manufactu red from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste, neither carded nor combed 
53.09 Woven fabrics of flax Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
53.10 Woven fabrics of jute or of other textile 
bast fibres of heading 53.03 Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres, or textile fibre waste 
53.11 Woven fabrics of other vegetable 
textile; fibres wove n fabrics of paper 
yarn Manufactured from paper, from chemical products, 
from products of heading 47.01 to 47.06, or from 
natural textile fibres, man-made staple fibres or 
textile fibre waste 
ex. Chapter 
54 Man-made filaments; strip and the like 
of man-made textile materials, excluding products of heading 54.04 to 54.06:  
(1) Containing more than 10% by 
weight of silk Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or 50.01, or 
from natural textile fibres (excluding raw silk), man-
made staple fibres or te xtile fibre waste, neither 
carded nor combed 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed WT/COMTD/N/2/Add.16 
 
- 16 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
54.04 Synthetic monofilament of 67 decitex 
or more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the 
like (for example, artificial straw) of 
synthetic textile materials of an 
apparent width not exceeding 5 mm Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed 
54.05 Artificial monofilament of 67 chemical 
decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of 
an apparent width not exceeding 5 mm Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste, neither carded nor combed 
54.06 Man-made filament yarn (other than 
sewing thread), put up for retail sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed 
55.01 Synthetic filament tow Manufactu red from chemical products or from 
products of heading 47.01 to 47.06 
55.02 Artificial filament tow Manufactured from chemical products or from 
products of heading 47.01 to 47.06 
55.03 Synthetic staple fibres, not carded, 
combed or otherwise processed for spinning Manufactured from chemical products or from 
products of heading 47.01 to 47.06 
55.04 Artificial staple fibres, not carded, 
combed or otherwise processed for 
spinning Manufactured from chemical products or from 
products of heading 47.01 to 47.06 
55.06 Synthetic staple fibres, carded, combed 
or otherwise processed for spinning Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste, neither carded nor combed 
55.07 Artificial staple fibres, carded, combed 
or otherwise processed for spinning Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed 
55.08 Sewing thread of man-made staple 
fibres, whether or not put up for retail sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste, neither carded nor combed 
55.09 Yarn (other than sewing thread) of 
synthetic staple fibres, not put up for 
retail sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed 
55.10 Yarn (other than sewing thread) of 
artificial staple fi bres, not put up for 
retail sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste, neither carded nor combed 
55.11 Yarn (other than sewing thread) of 
man-made staple fibres, put up for 
retail sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed 
55.12 Woven fabrics of synthetic staple fibres, 
containing 85% or more by weight of synthetic staple fibres:  
(1) Containing more than 10% by 
weight of silk Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or 50.01, or 
from natural textile fibres (excluding raw silk), man-
made staple fibres or  textile fibre waste 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste WT/COMTD/N/2/Add.16 
 
- 17 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
55.13 Woven fabrics of synthetic staple fibres, 
containing less than 85% by weight of 
such fibres, mixed mainly or solely with 
cotton, of a weight not exceeding 170 
g/m2:  
(1) Containing more than 10% by 
weight of silk Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or 50.01, or from natural textile fibres (excluding raw silk), man-
made staple fibres or  textile fibre waste 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
55.14 Woven fabrics of synthetic staple fibres, 
containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m
2:  
(1) Containing more than 10% by 
weight of silk Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or 50.01, or 
from natural textile fibres (excluding raw silk), man-
made staple fibres or  textile fibre waste 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste 
55.15 Other woven fabrics of synthetic staple 
fibres:  
(1) Containing more than 10% by weight of silk Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or 50.01, or from natural textile fibres (excluding raw silk), man-
made staple fibres or  textile fibre waste 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
55.16 Woven fabrics of artificial staple fibres:  
(1) Containing more than 10% by 
weight of silk Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or 50.01, or 
from natural textile fibres (excluding raw silk), man-
made staple fibres or  textile fibre waste 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre waste 
56.01 Wadding of textile materials and 
articles thereof; textile fibres, not 
exceeding 5 mm in length (flock), 
textile dust and mill neps Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed 
56.02 Felt, whether or not impregnated, 
coated, covered or laminated Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste, neither carded nor combed 
56.03 Nonwovens, whether or not 
impregnated, coated, covered or 
laminated Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed 
ex.56.04 Rubber thread and cord, textile 
covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics:  
Textile yarn, and strip and the like of 
heading 54.04 or 54.05, impregnated, 
coated, covered or sheathed with 
plastics Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste, neither carded nor combed WT/COMTD/N/2/Add.16 
 
- 18 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
56.05 Metallised yarn, whether or not 
gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste, neither carded nor combed 
56.06 Gimped yarn, and strip and the like of 
heading 54.04 or 54.05, gimped (other 
than those of heading 56.05 and 
gimped horsehair yarn); chenille yarn 
(including flock chenille yarn); loop 
wale-yarn Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
56.07 Twine, cordage, ropes and cables, 
whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste, neither carded nor combed 
56.08 Knotted netting of twine, cordage or 
rope; made up fishing nets and other 
made up nets, of textile materials Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
56.09 Articles of yarn, strip or the like of 
heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included Manufactured from paper, from chemical products, 
from products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste, neither carded nor combed 
ex. Chapter 
57 Carpets and other textile floor 
coverings, excluding products of 
heading 57.04 Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
57.04 Carpets and other textile floor 
coverings, of felt, not tufted or flocked, whether or not made up Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste, neither carded nor combed 
Chapter 58 Special woven fabrics; tufted textile 
fabrics; lace; tapestries; trimmings; 
embroidery:  
(1) Woven pile fabrics of heading 58.01 containing more than 10% of weight of silk, provided that the pile is uncut Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or 50.01, or from natural textile fibres (excluding raw silk), man-
made staple fibres or  textile fibre waste 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
59.01 Textile fabrics coated with gum or 
amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations Manufactured from textile yarn 
59.02 Tyre cord fabric of high tenacity yarn of 
nylon or other polyamides, polyesters 
of viscose rayon:  
(1) Impregnated with plastics or ru bber Manufactured from textile yarn 
(2) Other Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
59.03 Textile fabrics impregnated, coated, 
covered or laminate d with plastics, 
other than those of heading 59.02 Manufactured from textile yarn 
59.04 Linoleum, whether or not cut to shape; 
floor coverings consisting of a coating 
or covering applied on a textile 
backing, whether or not cut to shape Manufactured from textile fibres or textile yarn 
59.05 Textile wall coverings Manufactured from textile yarn WT/COMTD/N/2/Add.16 
 
- 19 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
59.06 Rubberised textile fabrics, other than 
those of heading 59.02 Manufactured from textile yarn 
59.07 Textile fabrics otherwise impregnated, 
coated or covered; painted canvas being theatrical sce nery, studio back-
cloths or the like Manufactured from textile yarn 
59.08 Textile wicks, woven, plaited or knitted, 
for lamps, stoves, lighters, candles or 
the like; incandescent gas mantles and 
tubular knitted gas mantle fabric 
therefor, whether or not impregnated Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
59.09 Textile hosepiping and similar textile 
tubing, with or without lining, armour or accessories of other materials Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste 
59.10 Transmission or conveyor belts or 
belting, of textile material, whether or 
not impregnated, coated, covered or 
laminated with plastics, or reinforced 
with metal or other material Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
59.11 Textile products and articles, for 
technical uses, specified in Note 7 to this Chapter Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste 
Chapter 60 Knitted or crocheted fabrics Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural 
textile fibres, man-made staple fibres or textile fibre 
waste 
Chapter 61 Articles of apparel and clothing 
accessories, knitted or crocheted Manufactured from woven fabrics, felt, nonwovens, 
knitted or crocheted fabrics or lace of Chapter 50 to 
56 or 58 to 60 
ex. Chapter 
62 Articles of apparel and clothing 
accessories, not knitted or crocheted, 
excluding products of heading 62.13 to 
62.17 Manufactured from woven fabrics, felt, nonwovens, 
knitted or crocheted fabrics or lace of Chapter 50 to 
56 or 58 to 60 
62.13 Handkerchiefs Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or 50.01, or from natural textile fibres (excluding raw silk), man-
made staple fibres or  textile fibre waste 
62.14 Shawls, scarves, mufflers, mantillas, 
veils and the like Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or 50.01, or 
from natural textile fibres (excluding raw silk), man-
made staple fibres or  textile fibre waste 
62.15 Ties, bow ties and cravats Manufactured from textile yarn 
62.16 Gloves, mittens and mitts Manufactured from textile yarn 
62.17 Other made up clothing accessories; 
parts of garments or of clothing accessories, other than those of heading 62.12 Manufactured from textile yarn 
ex. Chapter 
63 Other made up textile articles; sets; 
worn clothing and worn textile articles; 
rags, excluding products of heading 
63.08 or 63.09 Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or 50.01, or 
from natural textile fibres (excluding raw silk), man-
made staple fibres or  textile fibre waste 
63.08 Sets consisting of woven fabric and 
yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table clot hs or serviettes, 
or similar textile articles, put up in packings for retail sale Manufactured from chemical products, from 
products of heading 47.01 to 47.06, or from natural textile fibres, man-made staple fibres or textile fibre waste 
Chapter 64 Footwear, gaiters and the like; part of 
such articles Manufactured from products of the different tariff 
heading (excluding heading 64.06) of the products 
65.04 Hats and other he adgear, plaited or 
made by assembling strips of any material, whether or not lined or 
trimmed Manufactured from products other than those of 
heading 65.02 or 65.04 WT/COMTD/N/2/Add.16 
 
- 20 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
ex.65.05 Hats and other headgear, knitted or 
crocheted, or made up from lace, felt or 
other textile fabric, in the piece (but 
not in strips), whether or not lined or 
trimmed; hair-nets of any material, 
whether or not lined or trimmed:  
Felt hats and other felt headgear, made 
from the hat bodies, hoods or plateaux of heading 65.01, whether or not lined or trimmed Manufactured from products other than those of 
heading 65.01 or 65.05 (felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 65.01, whether or not lined or trimmed) 
66.01 Umbrellas and sun umbrellas (including 
walking-stick umbrellas, garden 
umbrellas and similar umbrellas) Manufactured from products other than those of 
heading 66.01, provided that the value of non-
originating products used does not exceed 50 % of 
the value of the products 
70.05 Float glass and surface ground or 
polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise 
worked Manufactured from products other than those of 
heading 70.03 to 70.05 
70.07 Safety glass, consisting of toughened 
(tempered) or laminated glass Manufactured from products other than those of 
heading 70.03 to 70.07 
ex.70.13 Glassware of a kind used for table, 
kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18):  
Cut-worked articles Manufactured from products of heading 70.13 (only 
cutwork in which the value of non-originating 
products used does not exceed 50 % of the value of 
the products) or manufactured from products other 
than those of heading 70.13 
71.16 Articles of natural or cultured pearls, 
precious or semi-precious stones (natural, synthetic or reconstructed) Manufactured from unwrought products of heading 
71.01 to 71.04 
71.17 Imitation jewellery Manufactured from products other than those of 
heading 71.17 excluding chain of metal 
72.07 Semi-finished produc ts of iron or non-
alloy steel Manufactured from products other than those of 
heading 72.06 or 72.07 
72.08 Flat-rolled products of iron or non-alloy 
steel, of a width of 600 mm or more, 
hot-rolled, not clad, plated or coated Manufactured from products other than those of 
heading 72.07, 72.08 or 72.11 
72.09 Flat-rolled products of iron or non-alloy 
steel, of a width of 600 mm or more, 
cold-rolled (cold-re duced), not clad, 
plated or coated Manufactured from products other than those of 
heading 72.07 to 72.09 or 72.11 
72.10 Flat-rolled products of iron or non-alloy 
steel, of a width of 600 mm or more, 
clad, plated or coated Manufactured from products other than those of 
heading 72.07 to 72.11 
72.11 Flat-rolled products of iron or non-alloy 
steel, of a width of less than 600 mm, not clad, plated or coated Manufactured from products other than those of 
heading 72.07 to 72.09, or 72.11 
72.12 Flat-rolled products of iron or non-alloy 
steel, of a width of less than 600 mm, 
clad plated or coated Manufactured from products other than those of 
heading 72.07 to 72.12 
72.13 Bars and rods, hot-rolled, in irregularly 
wound coils, of iron or non-alloy steel Manufactured from products other than those of 
heading 72.07, 72.13 or 72.14 
72.14 Other bars and rods of iron or non-alloy 
steel, not further worked than forged, 
hot-rolled, hot-draw n or hot-extruded, 
but including those twisted after rolling Manufactured from products other than those of 
heading 72.07, 72.13 or 72.14 
72.15 Other bars and rods of iron or non-alloy 
steel Manufactured from products other than those of 
heading 72.07, or 72.13 to 72.15 
72.16 Angles, shapes and sections of iron or 
non-alloy steel Manufactured from products other than those of 
heading 72.07 to 72.16 
72.17 Wire of iron or non-alloy steel Manuf actured from products other than those of 
heading 72.13 to 72.15, or 72.17 WT/COMTD/N/2/Add.16 
 
- 21 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
72.19 Flat-rolled products of  stainless steel, of 
a width of 600 mm or more Manufactured from products other than semi-
finished products of heading 72.18, or from 
products other than those of heading 72.19 
72.20 Flat-rolled products of stainless steel , 
of a width of less than 600 mm Manufactured from products other than semi-
finished products of heading 72.18, or from products other than those of heading 72.19 or 72.20 
72.21 Bars and rods, hot-rolled, in irregularly 
wound coils, of stainless steel Manufactured from products other than semi-
finished products of heading 72.18, or from 
products other than those of heading 72.21 or 72.22 
72.22 Other bars and rods of stainless steel; 
angles, shapes and sections of stainless steel:  
(1) Bars and rods Manufactured from products other than semi-
finished products of heading 72.18, or from 
products other than those of heading 72.21 or 72.22 
 (2) Angles, shapes and sections Manuf actured from products  other than semi-
finished products of heading 72.18, or from products other than those of heading 72.19 to 72.22 
72.23 Wire of stainless steel Manufactured from products other than those of 
heading 72.21 to 72.23 
72.25 Flat-rolled products of other alloy steel, 
of a width of 600 mm or more Manufactured from products other than semi-
finished products of heading 72.24, or from products other than those of heading 72.25 
72.26 Flat-rolled products of other alloy steel, 
of a width of less than 600 mm Manufactured from products other than semi-
finished products of heading 72.24, or from 
products other than those of heading 72.25 or 72.26 
72.27 Bars and rods, hot-rolled, in irregularly 
wound coils, of other alloy steel Manufactured from products other than semi-
finished products of heading 72.24, or from products other than those of heading 72.27 or 72.28 
72.28 Other bars and rods of other alloy 
steel; angles, shapes and sections, of 
other alloy steel; hollow drill bars and 
rods, of alloy or non-alloy steel:  
(1) Angles, shapes and sections Manufac tured from products other than semi-
finished products of heading 72.24, or from products other than those of heading 72.25, 72.26 or 72.28 
(2) Other Manufactured from products other than semi-
finished products of heading 72.24, or from 
products other than those of heading 72.27 or 72.28 
72.29 Wire of other alloy steel Manufactu red from products other than those of 
heading 72.27 to 72.29 
73.01 Sheet piling of iron or steel, whether or 
not drilled, punched or made from 
assembled elements; welded angles, 
shapes and sections, of iron or steel Manufactured from products other than those of 
heading 72.07 to 72.12, 72.16, 72.19, 72.20, 
72.22, 72.25, 72.26, 72.28 or 73.01 from products 
other than semi-finished products of heading 72.18 
or 72.24  
73.02 Railway or tramway track construction 
material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails Manufactured from products of heading 72.06, or 
from products of heading 72.18 or 72.24 excluding semi-finished products 
73.04 Tubes, pipes and hollow profiles, 
seamless, of iron (other than cast iron) 
or steel Manufactured from products other than those of 
Chapter 72 (excluding heading 72.07, 72.18 and 
72.24) or 73 
73.05 Other tubes and pipes (for example, 
welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4mm, of iron or steel Manufactured from products other than those of 
Chapter 72 (excluding heading 72.07, 72.18 and 72.24) or 73 
73.06 Other tubes, pipes and hollow profiles 
(for example, open seam or welded, 
riveted or similarly closed), of iron or 
steel Manufactured from products other than those of 
Chapter 72 (excluding heading 72.07, 72.18 and 
72.24) or 73 WT/COMTD/N/2/Add.16 
 
- 22 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
73.12 Stranded wire, ropes, cables, plaited 
bands, slings and the like, of iron or steel, not electrically insulated Manufactured from products other than those of 
heading 72.17, 72.23, 72.29 or 73.12 
73.13 B a r b e d  w i r e  o f  i r o n  o r  s t e e l ;  t w i s t e d  
hoop or single flat wire, barbed or not, 
and loosely twisted double wire, of a 
kind used for fencing, of iron or steel Manufactured from products other than those of 
heading 72.17, 72.23, 72.29 or 73.13 
74.02 Unrefined copper; copper anodes for 
electrolytic refining Manufactured from products other than those of 
heading 74.01 or 74.02 
74.03 Refined copper and copper alloys, 
unwrought Manufactured from products other than those of 
heading 74.01 to 74.03 
74.07 Copper bars, rods and pr ofiles Manufactured from products other than those of 
heading 74.07 to 74.09 
74.08 Copper wire Manufactured from products other than those of 
heading 74.07 to 74.09 
74.09 Copper plates, sheets and strip, of a 
thickness exceeding 0.15 mm Manufactured from products other than those of 
heading 74.07 or 74.09 
74.10 Copper foil (whether or not printed or 
backed with paper, paperboard, plastics 
or similar backing materials) of a 
thickness (excluding any backing) not 
exceeding 0.15 mm) Manufactured from products other than those of 
heading 74.07 to 74.10 
74.11 Copper tubes and pipes Manufactured from products than those of heading 
74.07, 74.09 or 74.11 
74.13 Stranded wire, cables, plaited bands 
and the like, of copper, not electrically 
insulated Manufactured from products other than those of 
heading 74.07, excluding profiles of which the 
maximum cross-sectional dimension does not 
exceed 6 mm, from products other than those of 
heading 74.08 or 74.09 of which the maximum 
cross-sectional dimension does not exceed 6 mm, or 
from products other than those of heading 74.13 
75.02 Unwrought nickel Manufactured fro m products other than those of 
heading 75.01 or 75.02 
75.05 Nickel bars, rods, profiles and wire Manufactured from products other than those of 
heading 75.05 or 75.06 
75.06 Nickel plates, sheets, strip and foil Ma nufactured from products other than those of 
heading 75.05 or 75.06 
75.07 Nickel tubes, pipes and tube or pipe 
fittings (for example,  couplings, elbows, 
sleeves) Manufactured from products other than those of 
heading 75.05 to 75.07 
ex.75.08 Other articles of nickel:  
Nickel anodes for electroplating 
including those produc ed by electrolysis Manufactured from products other than cathodes of 
heading 75.01, or from products other than those of 
heading 75.05 to 75.08 
76.04 Aluminium bars, rods and profiles Manufac tured from products other than those of 
heading 76.04 to 76.06 
76.05 Aluminium wire Manufactured from products other than those of 
heading 76.04 to 76.06 
76.06 Aluminium plates, sheets and strip, of a 
thickness exceeding 0.2 mm Manufactured from products other than those of 
heading 76.04 or 76.06 
76.07 Aluminium foil (whether or not printed 
or backed with paper, paperboard, 
plastics or similar backing materials) of 
a thickness (excluding any backing) not 
exceeding 0.2 mm Manufactured from products other than those of 
heading 76.04 to 76.07 
76.08 Aluminium tubes and pipes Manufacture d from products other than those of 
heading 76.04, 76.06 or 76.08 
76.09 Aluminium tube or pipe fittings (for 
example, couplings, elbows, sleeves) Manufactured from products other than those of 
heading 76.04, 76.06, 76.08 or 76.09 
76.14 Stranded wire, cables, plaited bands 
and the like, of aluminium, not electrically insulated Manufactured from products other than those of 
heading 76.05 of which the maximum cross-sectional dimension does not exceed 6 mm, or from products other than those of heading 76.14 
78.04 Lead plates, sheets, strip and foil; lead 
powders and flakes Manufactured from products other than those of 
heading 78.04, from products  other than lead bars, 
rods, profiles and wi re of heading 78.06 WT/COMTD/N/2/Add.16 
 
- 23 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
ex.78.06 Other articles of lead:  
Lead tubes, pipes and tube or pipe 
fittings (for example,  couplings, elbows, 
sleeves) Manufactured from products other than those of 
heading 78.04, or from products other than lead 
tubes, pipes and tube or pi pe fittings (for example, 
couplings, elbows, sleeves), lead bars, rods, profiles 
and wire of heading 78.06 
Lead bars, rods, profiles and wire Manufac tured from products other than those of 
heading 78.04, or from products other than lead bars, rods, profiles and wire of heading 78.06 
79.04 Zinc bars, rods, pr ofiles and wire Manufactured from products other than those of 
heading 79.04 or 79.05 
79.05 Zinc plates, sheets, strip and foil Manuf actured from products other than those of 
heading 79.04 or 79.05 
ex.79.07 Other articles of zinc:  
Zinc tubes, pipes and tube or pipe fittings (for example,  couplings, elbows, 
sleeves) Manufactured from products other than those of 
heading 79.04 or 79.05, or from products other than zinc tubes, pipes and tu be or pipe fittings (for 
example, couplings, elbows, sleeves) of heading 79.07 
80.03 Tin bars, rods, pr ofiles and wire Manufactured from products other than those of 
heading 80.03, or from products other than tin 
plates, sheets and strip, of a thickness exceeding 
0.2 mm of heading 80.07 
ex.80.07 Other articles of tin:  
Tin plates, sheets and strip, of a 
thickness exceeding 0.2 mm Manufactured from products other than those of 
heading 80.03, or from products other than tin 
plates, sheets and strip, of a thickness exceeding 
0.2 mm of heading 80.07 
Tin foil (whether or not printed or 
backed with paper, paperboard, plastics 
or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; Manufactured from products other than those of 
heading 80.03, or from products other than tin plates, sheets and strip, of a thickness exceeding 0.2 mm, tin foil ((whether or not printed or backed with paper, paperboard, pl astics or similar backing 
materials), of a thickness (excluding any backing) not exceeding 0.2 mm); tin powders and flakes of heading 80.07 
Tin tubes, pipes and tu be or pipe fitting 
(for example, couplings, elbows, 
sleeves) Manufactured from products other than those of 
heading 80.03, or from products other than tin 
plates, sheets and strip, of a thickness exceeding 
0.2 mm, tin tubes, pipes an d tube or pipe fittings 
(for example, couplings, elbows, sleeves) of heading 
80.07 
ex. Chapter 
81 Other base metals; cermets; articles 
thereof, excluding products of heading 81.13 Manufactured from products of the different tariff 
heading (excluding unwrought) of the products 
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 Manufactured from products provided that the value 
of non-originating products used of the different 
tariff heading from that of the products does not 
exceed 40 % of the value of the products, and the 
value of non-originating products used of the same 
tariff heading as that of the product does not exceed 
5 % of the value of the products 
Chapter 87 Vehicles other than railway or tramway 
rolling-stock, and parts and accessories thereof Manufactured from products provided that the value 
of non-originating products used of the different tariff heading from that of the products does not exceed 40 % of the value of the products, and the value of non-originating products used of the same tariff heading as that of the product does not exceed 5 % of the value of the products 
ex. Chapter 
90 Optical, photographic, cinematographic, 
measuring, checking, precision, medical 
or surgical instruments and apparatus; 
parts and accessories thereof, 
excluding products of heading 90.01 or 
90.30 Manufactured from products provided that the value 
of non-originating products used of the different 
tariff heading from that of the products does not 
exceed 40 % of the value of the products, and the 
value of non-originating products used of the same 
tariff heading as that of the product does not exceed 
5 % of the value of the products WT/COMTD/N/2/Add.16 
 
- 24 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
Chapter 93 Arms and ammunition; parts and 
accessories there Manufactured from products provided that the value 
of non-originating products used of the different tariff heading from that of the products does not exceed 40 % of the value of the products, and the value of non-originating products used of the same tariff heading as that of the product does not exceed 5 % of the value of the products 
ex. Chapter 
94 Furniture; bedding, mattresses, 
mattress supports, cushions and similar 
stuffed furnishings; lamps and lighting 
fittings, not elsewhere specified or 
included; illuminated signs, illuminated 
name-plates and the like; prefabricated 
buildings, excluding products of 
heading 94.04 to 94.06 Manufactured from products of the different tariff 
heading (excluding heading 94.04) of the products 
ex.95.03 Tricycles, scooters, pedal cars and 
similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, 
working or not; puzzles of all kinds:  
Other than wheeled toys; dolls' 
carriages; dolls representing only 
human beings Manufactured from products other than those of 
heading 85.01, 85.03, 85.04 or 85.26, or from 
products other than wheeled toys, dolls' carriages, 
dolls representing only human beings of heading 
95.03, provided that the value of non-originating 
products used does not exceed 50 % of the value of 
the products  
ex.96.01 Worked ivory, bone, tortoise-shell, 
horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding):  
Articles Manufactured from products other than those of 
heading 96.01 excluding worked products 
ex.96.03 Brooms, brushes (including brushes 
constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised , mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller 
squeegees):  
Brooms and brushes, excluding 
products of subheading 9603.10; paint 
rollers, squeegees and mops Manufactured from products other than those of 
heading 96.03, provided that the value of non-
originating products used does not exceed 50 % of 
the value of the products 
Hand-operated mechanical floor 
sweepers, not motorised Manufactured from products other than hand-
operated mechanical floor sweepers, not motorised, of heading 96.03 
96.06 Buttons, press-fasteners, snap-
fasteners and press-studs, button 
moulds and other parts of these 
articles; button blanks Manufactured from products other than those of 
heading 96.06, provided that the value of non-
originating products used does not exceed 50 % of 
the value of the products 
ex.96.08 Ball point pens; felt tipped and other 
porous-tipped pens and markers; fountain pens, stylograph pens and other pens; dupl icating stylos; 
propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing ar ticles, other than 
those of heading 96.09:  
Fountain pens, stylograph pens and 
other pens; pen-holders Manufactured from products other than those of 
heading 96.08 excluding pen nibs and nib points WT/COMTD/N/2/Add.16 
 
- 25 - 
 
  H.S. No. Products Condition to be qualified as originating 
products 
ex.96.14 Smoking pipes (i ncluding pipe bowls) 
and cigar or cigarette holders, and parts thereof:  
Smoking pipes or pipe bowls of wood Manufactured from products other than those of 
heading 96.14 excluding shaped blocks of wood 
96.17 Vacuum flasks and other vacuum 
vessels, complete with cases; parts thereof other than glass inners Manufactured from products other than vacuum 
flasks and other glass flas ks for vacuum vessels of 
heading 70.20, or from products other than those of products heading 96.17 
As of April 1 2015 
(Reference only) 
 
__________