WORLD TRADE  
ORGANIZATION  WT/COMTD/N/4/Add.5 
12 April 2011 
 (11-1831) 
Committee on Trade and Development Original:   English 
  
 
GENERALIZED SYSTEM OF PREFERENCES 
 
Notification by the European Union
 
 
Addendum  
   The following communication, dated 28 March 2011, is being circulated at the request of the delegation of the European Union.  It contains a notification by the European Union in accordance 
with Paragraph 4 of Annex II of the Agreement on Rules of Origin annexed to the Agreement 
Establishing the World Trade Organization, concerni ng new rules of origin applicable within the 
framework of the European Union's Generalized Sy stem of Preferences (GSP).  These rules of origin 
apply as of 1 January 2011 and are contai ned in the following legal instrument:  
 
• Commission Regulation (EU) No 1063/2010 of 18 November 2010 (published in the Official 
Journal of the European Union No L 307 of  23.11.2010, page 1), amending Commission 
Regulation (EEC) No 2454/93 laying down provisi ons for the implementation of Council 
Regulation (EEC) No 2913/92 establishing the Community Customs Code  
 
Link to the above referred document:  
http://eur-lex.europa.eu/LexUriServ/LexUr iServ.do?uri=OJ:L:2010:307:0001:0081:EN:PDF
 
  
_______________ 
  
Addendum to the notification by the European Union
 
 
 
New EU's GSP rules of origin 
 
New rules of origin applicable within the fra mework of the EU's Generalised System of 
Preferences (GSP) are based on the following main characteristics.  A. A
S OF 1 JANUARY 2011 
1. Origin determination criteria 
For products, the new rules contain simple  criteria which may be easily understood by 
operators and easily controlled by administrati ons.  These criteria include a maximum permitted 
content of non-originating materials; change of tari ff heading or sub-heading; a specific working and 
processing operation; and the use of wholly obtained materials.  Nevertheless simplicity requires that the number of different rules should be as few as possibl e.  Therefore the rules of origin are defined as 
far as possible on a sector-by-sector rather  than a product-by-product basis. 
 WT/COMTD/N/4/Add.5 
Page 2 
 
 
  In addition, the rules applicable to products al so take into account the specific situation of 
least developed countries (in general allowing a maxi mum content of non-originating materials of up 
to 70% or providing for an equivalent level of relaxation for products originating in the least 
developed countries). 
 
Also, the list of insufficient working or pro cessing operations which can never confer origin 
contains certain adaptations, as for instance a ne w rule precluding the mixing of sugar with any 
material.  
All beneficiary countries will also benefit in an enhanced manner from the system of 
derogations from rules of origin.  The reform proposal foresees that beneficiary countries might apply for derogations in case of natural catastrophes and on  economic grounds.  The EU will equally be able 
to grant derogations on its own initiatives. 
 
2. Applicability of cumulation of origin 
Cumulation of origin is an important facilitati on which allows countries having identical rules 
of origin to work together for the purpose of  manufacturing products which are eligible for 
preferential tariff treatment.   
In addition to bilateral cumulation (allowing be neficiary countries to use materials of EU 
origin), the new rules of origin provide for a si mplified regional cumulation system compared to the 
one which used to apply to three regional groups .  Now, a new regional cumulation group, group IV, 
comprising Argentina, Brazil, Paraguay and Uruguay has been created.  
The conditions for regional cumulation of origin ha ve been simplified and made less stringent 
by removing the previously existing value c ondition.  Furthermore, the existing cumulation 
possibilities between countries in the same regional group are maintained despite the differentiation 
introduced by this Regulation in rules of origin in  some cases between least developed countries and 
other beneficiary countries.  Regional cumulati on remains permitted provide d that when sending 
materials to another country of the group for the purpose of regional cumulation, each country, be it a 
LDC or not, applies the rule of origin applicable  to it in its direct trade relations with the 
European Union.  However, in order to guard ag ainst distortion of trade between countries having 
different levels of tariff preference, certain sen sitive products are excluded from regional cumulation.  
In addition, cumulation will now be possible be tween ASEAN and SAARC countries, upon request 
and under certain conditions.  
Also, extended cumulation between a beneficiary country and a country with which the 
European Union has a free-trade ag reement in force, may be granted by the Commission, provided 
that the countries involved in the cumulation have undertaken, inter alia , to provide the necessary 
administrative co-operation both with regard to th e European Union and also between themselves and 
that the undertaking has been notified to the Commission by the beneficiary country concerned.  
Beneficiary countries have, since 2001, been perm itted to cumulate origin with goods falling 
within Chapters 25 to 97 of the Harmonized System  originating in Norway and Switzerland.  This 
cumulation will continue and is extended to Turkey.  
3. Main other features  
Among other simplifications it is worth mentioning: 
 – the replacement of the direct transport rule w ith a more flexible non manipulation principle 
(see Article 74);  WT/COMTD/N/4/Add.5 
 Page 3 
 
 
  – the removal of the crew requirement in the de finition of "its vessels" for fishery products 
captured outside territorial waters to be cons idered as wholly obtained (see Article 75(2)); 
– the relaxation (from 10 to 15 per cent) and the adaptation to sectoral specificities of the 
general tolerance rule, from now on expressed as  a percentage of weight for agricultural 
products (see Article 79). 
4. Special treatment for least developed countries (LDCs) 
New more simple and development-friendly rules of origin for the EU's Generalised System 
of preferences (GSP) apply from 1 January 2011, a nd thus GSP beneficiary countries, in particular 
LDCs, are granted a better access to the preferential tr eatment offered by the EU.  The new rules offer 
relaxations for all GSP beneficiary countries, nevert heless, a specific treatment is granted to LDCs 
compared to other beneficiary countries.  
 
It is the first time that the EU introduces a differe ntiation to the benefit of LDCs at the level of 
the applicable GSP rules of origin.  Until now, only  the tariff preference made available to LDCs was 
more favourable.  Now, the rules of origin themselv es specifically target and contribute to the specific 
needs of LDCs.  This is a far-reaching policy decision for the EU.  
 
B. NEW PROVISIONS , THE APPLICATION OF WHICH IS DEFERRED UNTIL 1 JANUARY 2017 
Improved management and control procedures fo r origin will apply from 1 January 2017 
onwards, once the necessary technical elements are in place. 
 
A new self-certification system by exporters will replace the system of certification of origin 
by public authorities.  A so-called registered exporter system (REX) will be introduced for that 
purpose as of 1 January 2017.  From 2017 onwards e xporters will directly provide their customers 
with statements on origin.  Exporters will be re gistered with the competent authorities of the 
beneficiary countries in order to facilitate targ eted post-export controls.  For this purpose, the 
European Commission's services will contact in due course beneficiary countries' authorities with a 
view to guiding and assisting them in the implementation of the required IT system.  Indeed, each beneficiary country will need to establish an electroni c record of registered exporters, the contents of 
which will be communicated to the European Commi ssion by that beneficiary country's competent 
governmental authority.  
 
On this basis the Commission will establish a central data-base of registered exporters, 
through which operators will be able to check be fore declaring goods for release for free circulation 
that their supplier is a registered exporte r in the beneficiary country concerned.  
 
Similarly, European Union operators making e xports for the purpose of bilateral cumulation 
of origin will be registered with the co mpetent authorities in the Member States. 
 An additional three year period is moreover prov ided for countries which will not be able to 
meet the deadline of 1 January 2017.  
To be noted
: 
 Transitional rules concerning the procedures and methods of administrative cooperation are laid 
down to cover the period until 1 January 2017, based on the provisions which have applied 
hitherto. In particular, those transitional provisions provide for the issue of certificate of origin 
Form A by the competent authorities of the country concerned.  Invoice declarations will be 
made out by exporters where applicable.  The specimen of certificate of origin Form A is 
updated, in particular by replacing the notes rela ted to the form by the 2007 version of those WT/COMTD/N/4/Add.5 
Page 4 
 
 
  notes, since that version contains an updated list of countries which accept certificates of origin 
Form A for the purposes of GSP.  Access to the GSP scheme is conditional upon beneficiary countries putting into place and 
maintaining the necessary administrative structur es and systems required for the implementation 
and management in that country of the GSP ru les of origin and origin-related procedures, 
including where appropriate the arrangements necessary for the application of cumulation.  The competent authorities of beneficiary countries ar e required to co-operate with the European 
Commission and the customs authorities of the EU Member States. 
 Link to the website on the EU's GSP rules of origin: "http://ec.europa.eu/taxation_customs/customs/cus toms_duties/rules_origin/preferential/article_781_e
n.htm " 
 
An updated English version of the GSP rules of or igin Guide for users is available online at the 
following address: "http://ec.europa.eu/taxation_customs/customs/cus toms_duties/rules_origin/preferential/article_839_e
n.htm " 
 
 
Annexes 
 
MAIN ANNEX: Text of Commission Regula tion (EU) No 1063/2010 of 18 November 2010, 
amending Regulation (EEC) No 2454/93 laying down  provisions for the implementation of Council 
Regulation (EEC) No 2913/92 establishing the Community Customs Code, with its annexes: 
- ANNEX I:  Introductory notes and list of working or processing operations which 
confer originating status 
- ANNEX II:  Materials excluded from regional cumulation 
- ANNEX III:  Application to become a registered exporter 
- ANNEX IV:  Statement of origin 
- ANNEX V:  Certificate of origin Form A 
- ANNEX VI:  Invoice declaration 
  WT/COMTD/N/4/Add.5 
 Page 5 
 
 
  MAIN ANNEX 
Text of Commission Regulation (EU) No 1063/ 2010 of 18 November 2010 amending Regulation 
(EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) 
No 2913/92 establishing the Community Customs Code  
 
http://eur-lex.europa.eu/LexUriServ/LexUr iServ.do?uri=OJ:L:2010:307:0001:0081:EN:PDF  WT/COMTD/N/4/Add.5 
Page 6  
 
  COMMISSION REGULATION (EU) NO 1063/2010 
of 18 November 2010 
amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of 
Council Regulation (EEC) No 2913/92 establishing the Community Customs Code 
THE EUROPEAN COMMISSION, 
Having regard to the Treaty on the Functioning of the European Union , 
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the 
Community Customs Code
 1, and in particular Article 247 thereof, 
Whereas: 
(1) By virtue of Council Regulation (EC) No 732/2008 of 22 July 2008 applying a scheme of 
generalised tariff preferences for the period from 1 January 2009 to 31 December 2011 and 
amending Regulations (EC) No 552/97, (E C) No 1933/2006 and Commission Regulations 
(EC) No 1100/2006 and 964/20072 the European Union grants trade preferences to 
developing countries, in the framework of its scheme of generalised tariff preferences 
(hereinafter "GSP" or "the scheme").  In accord ance with Article 5(2) of that Regulation the 
rules of origin concerning the definition of the concept of originating products, the procedures 
and the methods of administrative cooperation rela ted thereto, are to be those laid down in 
Commission Regulation (EEC) No. 2454/933. 
(2) Following a wide-ranging debate  initiated by its Green Paper  of 18 December 20034, on 
16 March 2005 the Commission adopted a Communica tion entitled "The rules of origin in 
preferential trade arrangements: Orientations for the future"5 (hereinafter: "the 
Communication").  That Communication sets out a new approach to rules of origin in all 
preferential trade arrangements involving th e European Union and in particular in 
development-orientated arrangements such as the GSP. 
(3) In the context of the Doha Development Agenda , the need to ensure a better integration of 
developing countries into the world economy has been recognised, in particular through 
improved access to the markets of developed countries.  
For that purpose the rules of preferential origin  should be simplified and, where appropriate, 
made less stringent, so that products origina ting in beneficiary countries can actually benefit 
from the preferences granted. 
(4) In order to ensure that the preferences actually  benefit those who need them and to protect the 
own resources of the European Union, the chang es to the rules of preferential origin should be 
accompanied by an adaptation of the procedures for their management.  
(5) The Commission's impact assessment of this Regulation demonstrates that GSP rules of origin 
are perceived as too complex and too restrictive.  It further shows that the actual use of the 
preferences granted is low for certain products, and in particular those products which are of 
most interest to the least developed countries, and that rules of origin are one reason for this. 
(6) The impact assessment indicated that simplif ication and development-friendliness could be 
achieved by a single criterion applicable to all pr oducts for determining the origin of goods 
which are not wholly obtained in a beneficiary country, based on the value added in the beneficiary country concerned and requiri ng compliance with a sufficient processing 
                                                     
 
1 OJ L 302, 19.10.1992, p. 1. 
2 OJ L 211, 6.8.2008, p. 1. 
3 OJ L 253, 11.10.1993, p. 1 
4 COM(2003) 787. 
5 COM(2005) 100.  WT/COMTD/N/4/Add.5 
 Page 7 
 
 
  threshold.  However, it did not demonstrat e that a single method is indispensible to 
simplification or development-friendliness.   Moreover, according to feedback from 
stakeholders there are a number of sectors for which the value-added criterion is either not well suited or should not be used as the sole  criterion, including agricultural and processed 
agricultural products, fishery products, chemicals,  metals, textiles and clothing and shoes.  
Consequently other, simple criteria which ma y be easily understood by operators and easily 
controlled by administrations should be used in  these sectors, either  instead of the value-
added criterion or as an alternative to it.  These other criteria include a maximum permitted content of non-originating materials; change of tariff heading or sub-heading; a specific 
working and processing operation; and the use of  wholly obtained materials.  Nevertheless 
simplicity requires that the number of different rules should be as few as possible.  Therefore 
the rules of origin should as far as possibl e be on a sector-by-sector rather than a 
product-by-product basis. 
(7) The rules of origin should reflect the features of specific sectors but also allow beneficiary 
countries a real possibility to access the pref erential tariff treatment granted.  Where 
appropriate, the rules should in addition re flect the differing industrial capacities of 
beneficiary countries.  In order to encourage th e industrial development of the least developed 
countries, where the rule is based on compliance with a maximum content of non-originating materials, the threshold applicable to such materials should always be as high as possible 
while still ensuring that the operations which take place in those countries are genuine and 
economically justified.  A maximum content of non-originating materials of up to 70% or any 
rule providing for an equivalent level of re laxation for products originating in the least 
developed countries should result in increased exports from them. 
(8) In order to ensure that the working or processi ng which takes place in a beneficiary country is 
a genuine, economically-justified operation which will be of real economic benefit to that 
country, it is appropriate to lay down a list of  insufficient working or processing operations 
which can never confer origin.  This list may largely be the same as that which has existed 
hitherto.  However, certain adaptations should be made.  For example, in order to avoid 
diversion of trade and distortion of the suga r market, and in line with provisions already 
adopted as part of the rules of origin of ot her preferential trade arrangements, a new rule 
should be laid down precluding the mixing of sugar with any material. 
(9) A degree of flexibility should be ensured in those sectors where the value-added criterion 
does not apply, as currently, by allowing the use of a limited proportion of materials which do 
not satisfy the rules.  However, the scope of such use should be clarified as regards products 
made using wholly obtained materials.  More over, in order to allow further flexibility in 
sourcing materials the permitted proportion of those materials should be increased, except for certain sensitive products, from 10% to 15% of the ex-works price of the final product.  
Among those sensitive products are products fa lling within Harmonized System Chapters 2 
and 4 to 24, other than processed fishery pro ducts of Chapter 16, for which tolerances 
expressed in weight appear to be more su itable and products falling within Harmonized 
System Chapters 50 to 63 which should remain  subject to specific tolerance rules based on 
either weight or value according to the case and varying according to the product. 
(10) Cumulation of origin is an important facilitati on which allows countries having identical rules 
of origin to work together for the purpose of  manufacturing products which are eligible for 
preferential tariff treatment.  The existing conditio ns for regional cumulation of origin, a form 
of cumulation currently operating within th ree regional groups of countries, have proven 
complex and too stringent.  They should theref ore be simplified and made less stringent by 
removing the existing value condition.   Furthermore the existing cumulation possibilities 
between countries in the same regional group shoul d be maintained despite the differentiation 
introduced by this Regulation in rules of orig in in some cases between the least developed 
countries and other beneficiary countries.  Such cumulation should only be permitted WT/COMTD/N/4/Add.5 
Page 8  
 
  provided that when sending materials to anot her country of the group for the purpose of 
regional cumulation, each country applies the rule  of origin applicable to it in its trade 
relations with the European Union.  However, in order to guard against distortion of trade 
between countries having different levels of ta riff preference, provision should be made to 
exclude certain sensitive products from regional cumulation. 
(11) In its Communication the Commission indicated th at it was ready to examine any request for 
establishing new, merged or wider groups, in sofar as economic complementarities exist, 
differences in preferential arrangements applicab le to the various countries and the related 
risk of tariff circumvention are taken into consideration and the necessary structures and procedures for administrative co-operation for management and control of origin are put in 
place. In keeping with this, provision should be made for cumulation of origin between 
countries in regional cumulation groups I a nd III which meet the required conditions.  
Following a request submitted by Mercosur, a ne w regional cumulation group, to be called 
group IV, comprising Argentina, Brazil, Pa raguay and Uruguay should be created.  The 
application of regional cumulation among the said countries should be conditional upon the 
fulfilment of the necessary requirements. 
(12) Beneficiary countries should be permitted to fu rther benefit from cumulation with countries 
which are partner countries to free-trade agreem ents (FTA) concluded by the EU.  This new 
type of cumulation, so-called extended cumulati on, should be unidirectional, i.e. should only 
allow use of materials in beneficiary c ountries and should be granted after thorough 
examination of an application lodged by the be neficiary country concerned.  Due to their 
sensitiveness, goods falling within Chapters 1 to  24 should be excluded from this type of 
cumulation. 
(13) Beneficiary countries have, since 2001, been pe rmitted to cumulate origin with goods falling 
within Chapters 25 to 97 of the Harmonized Sy stem originating in Norway and Switzerland.  
This cumulation should be allowed to continue  and extended to Turkey, provided Norway, 
Switzerland and Turkey apply the same definition of the concept of origin as the 
European Union and grant reciprocal treatment  to products imported into them which were 
made using materials originating in the Europ ean Union.  An agreement to this effect, 
including an undertaking that they shall provi de Member States and each other with the 
necessary support in matters of administrative cooperation, should be concluded through an 
exchange of letters or any other suitable form of agreement between the parties. 
(14) Regional cumulation should however not cover certain materials where the tariff preference 
available in the European Union is not the sa me for all countries involved in the cumulation 
and the materials concerned woul d benefit, through cumulation, from a tariff treatment more 
favourable than the one they would benefit from if  directly exported to the European Union.  
Not tackling such situations by means of exclusion of materials could lead to tariff 
circumvention or trade distortion by exporti ng goods to the European Union only from 
countries to which the most favourable tariff preference applies. 
(15) A list of materials excluded from regional cumulatio n is to be laid down in a separate annex.  
This annex may be amended not only when new su ch situations arise, but also in order to 
cover cases where such situations would arise as a result of the implementation of cumulation 
between countries of regional cu mulation groups I and III.  
Cumulation of origin between countries in re gional cumulation groups I and III and extended 
cumulation should be subject to specific cond itions, whose fulfilment the Commission should 
verify before considering to grant cumulati on, in accordance with the Committee procedure 
and on the basis of relevant considerations .  On the same grounds, where use of such 
cumulation has been granted but it is subsequently established that the application of 
cumulation no longer fulfils the conditions or l eads to unwarranted resu lts, as for instance  WT/COMTD/N/4/Add.5 
 Page 9 
 
 
  where it results in trade distortion or tariff circumvention, the Commission should remain at 
any time able to withdraw the grant to using such kinds of cumulation. 
(16) In the current rules of origin some provisions concerning fishery vessels catching fish outside 
territorial waters are complex to an extent wh ich is disproportionate to their aim and are 
consequently difficult both to implement and to c ontrol.  They should therefore be simplified. 
The current rules require evidence of direct transport to the European Union which is 
frequently difficult to obtain.  Due to that requirement some goods which are accompanied by 
a valid proof of origin cannot actually benefit fro m preference.  It is therefore appropriate to 
introduce a new, simpler and more flexible  rule which focuses on the aim that goods 
presented to customs upon declaration for release for free circulation in the European Union 
are the same ones that left the beneficiary co untry of export and have not been altered or 
transformed in any way en route. 
(17) At present, the authorities of beneficiary countries certify the origin of products and, where 
the declared origin proves to be incorrect, importers frequently do not have to pay duty 
because they acted in good faith and an error w as made by the competent authorities.  As a 
result, there is a loss to the European Union's own resources and it is ultimately the European 
Union taxpayer who bears the burden.  Since e xporters are in the best position to know the 
origin of their products, it is appropriate to require that exporters directly provide their 
customers with statements on origin. 
(18) Exporters should be registered with the competent authorities of the beneficiary countries in 
order to facilitate targeted post-export controls .  For this purpose, each beneficiary country 
should establish an electronic record of register ed exporters, the contents of which should be 
communicated to the Commission by that bene ficiary country's competent governmental 
authority.  On this basis the Commission shoul d establish a central data-base of registered 
exporters for the benefit of administrations a nd operators in the European Union, through 
which operators should be able to check before declaring goods for release for free circulation 
that their supplier is a registered exporter in the beneficiary country concerned.  Similarly, 
European Union operators making exports for the purpose of bilateral cumulation of origin should be registered with the competent authorities in the Member States. 
(19) Publication of numbers and non-confidential regist ration data of exporters  should enable other 
parties to consult those data in order to f acilitate transparency and increase information of 
interested parties.  However, taking into acc ount the consequences of publication, it should 
take place only where the exporter has freely given prior specific and informed written 
consent thereto.  
(20) Directive 95/46/EC of the European Parliame nt and of the Council of 24 October 1995 on the 
protection of individuals with  regard to the processing of personal data and on the free 
movement of such data
6 governs the processing of personal data carried out by Member 
States.  The principles set out in Directive 95/ 46/EC should be clarified or supplemented in 
this Regulation where necessary.  
(21) Regulation (EC) No 45/2001 of the Europ ean Parliament and of the Council of 
18 December 2000 on the protection of individuals  with regard to the processing of personal 
data by the Community institutions and bodies and on the free movement of such data7 
governs the processing of personal data activities carried out by the Commission.  The 
principles set out in Regulation (EC) No 45/2001 should be clarified or supplemented in this 
Regulation where necessary. 
                                                      
6 OJ L 281, 23.11.1995, p. 31. 
7 OJ L 8, 12.1.2001, p. 1. WT/COMTD/N/4/Add.5 
Page 10  
 
  (22) Pursuant to Article 28 of Directive 95/46/EC , the national supervisory authorities should 
monitor the lawfulness of the processing of personal data by Member States, while, pursuant to Article 46 of Regulation (EC) No 45/2001, th e European Data Protection Supervisor should 
monitor the activities of the European Uni on institutions and bodies in relation to the 
processing of personal data.  The European Da ta Protection Supervisor and the national 
supervisory authorities, acting within the scope of their respective competences, should 
cooperate actively and ensure coordinated supervision of processing carried out in pursuance 
of this Regulation.  
(23) The introduction of the system of registered e xporters needs to take account of the capacity of 
beneficiary countries to set up and manage the registration system as well as the capacity of 
the Commission to set up the necessary central data-base.  For that purpose, the Commission 
still needs to establish the system's user requi rements and technical specifications.  Once the 
detailed architecture of the central data-base is established, the precise implications of the 
system of registered exporters, notably in terms of access to data and data protection, will be 
assessed and necessary adjustments to the relevant provisions will be implemented.  The 
implementation of the system should therefor e be deferred until 1 January 2017 which should 
allow for the development phase, once user requirements and technical specifications are established and possible legal adjustments impl emented as found necessary in the light of the 
system's users requirements and technical specifications and their implications in terms of data protection.  An additional three year pe riod should moreover be provided for countries 
which cannot meet this deadline.  
Until 2017 and beyond this date for beneficiary countries not then in a position to apply the 
new system, transitional rules concerning the procedures and methods of administrative cooperation should be laid  down, based on the provisions which have applied hitherto.  In 
particular, those transitional provisions should prov ide for the issue of proof of origin by the 
competent authorities of the country concerned.  Further, the existing rules should be 
streamlined by aligning their structure with the rules to be applied once the system of 
registered exporter is operational in order to ma ke them clearer, in particular by clearly 
distinguishing general principles, procedures at export in the beneficiary country, procedures 
at release for free circulation in the Eur opean Union and methods of administrative 
cooperation.  At the same time the certificat e of origin Form A, should be updated, in 
particular by replacing the notes related to the form by the 2007 version of those notes, since 
that version takes account of the EU's last en largement and therefore contains an updated list 
of countries which accept Form A for the purposes of GSP. 
(24) Access to the scheme should be conditional upon beneficiary countries putting into place and 
maintaining administrative structures permitting th e efficient management of the scheme, and 
undertaking to provide all necessary support in the event of a request from the Commission 
for the monitoring of the proper management of th e scheme.  There needs in particular to be a 
system of administrative cooperation between th e authorities in the European Union and in 
beneficiary countries which provides the framework for the verification of origin.  At the same time the responsibility of exporters in  declaring origin as well as the role of 
administrative authorities in managing the system should be set out clearly.  The contents of statements on origin should be specified, as well as the cases in which the customs authorities 
in the European Union may refuse to accept a statement or send it for verification. 
(25) The definitions and list of sufficient work ing or processing operations in the current 
provisions are common to GSP and preferential tariff measures adopted unilaterally by the 
European Union for certain countries or territori es.  Since the rules of origin of these latter 
arrangements will only be reformed at a later stag e, the existing provisions should continue to 
apply to them.  However, in the interests of coherence with GSP and other unilateral 
preferential trade arrangements, it is appropriate  to align the definition of wholly obtained  WT/COMTD/N/4/Add.5 
 Page 11 
 
 
  products and the list of insufficient working or  processing operations laid down in those other 
unilateral arrangements with those of GSP rules of origin.  
(26) Regulation (EEC) No 2454/93 should therefore be amended accordingly. 
(27) By virtue of Commission Regulations (EC) Nos. 1613/20008, 1614/20009 and 1615/200010 the 
Community has granted derogations from GSP ru les of origin for certain textile products 
originating in Laos, Cambodia and Nepal, wh ich should expire on 31 December 2010 at the 
latest.  The simpler and more development-fri endly rules of origin introduced by this 
Regulation will render continuation of  those derogations superfluous.  
(28) The measures provided for in this Regulation are in accordance with the opinion of the 
Customs Code Committee, 
HAS ADOPTED THIS REGULATION: 
Article 1 
Regulation (EEC) No 2454/93 is amended as follows: 
(1) In Part I, Title IV, Chapter 2, Articl es 66 to 97 are replaced by the following: 
"Section 1 Generalised system of preferences 
Sub-section 1 
General provisions 
Article 66 
This section lays down the rules concerning th e definition of the concept of ‘originating 
products’, the procedures and the methods of ad ministrative cooperation related thereto, for 
the purposes of the application of the scheme of  generalised tariff preferences (GSP) granted 
by the European Union by Regulation (EC) No 732/2008* to developing countries, 
hereinafter 'the scheme'.  
*OJ L 211, 6.8.2008, p.1. 
Article 67 
1. For the purposes of this Section and S ection 1A of this Chapter the following 
definitions shall apply: 
(a) 'beneficiary country' means a country or territory listed in Regulation (EC) No 
732/2008; the term 'beneficiary country' shall also cover and cannot exceed the 
limits of the territorial sea of that country  or territory within the meaning of the 
United Nations Convention on the Law of  the Sea (Montego Bay Convention, 
10 December 1982); 
(b) 'manufacture' means any kind of wo rking or processing including assembly; 
(c) 'material' means any ingredient, raw material, component or part, etc., used in 
the manufacture of the product; 
(d) 'product' means the product being manufact ured, even if it is intended for later 
use in another manufacturing operation; 
                                                      
8 OJ L 185, 25.7.2000, p. 38. 
9 OJ L 185, 25.7.2000, p. 46. 
10 OJ L 185, 25.7.2000, p. 54. WT/COMTD/N/4/Add.5 
Page 12  
 
  (e) 'goods' means both materials and products; 
(f) 'bilateral cumulation' means a system that allows products which according to 
this Regulation originate in the European Union, to be considered as originating 
materials in a beneficiary country when they are further processed or incorporated into a product in that beneficiary country;  
(g) 'cumulation with Norway, Switzerland or Turkey' means a system that allows 
products which originate in Norway, Switzerland or Turkey to be considered as originating materials in a beneficiary country when they are further processed 
or incorporated into a product in that beneficiary country and imported into the European Union; 
(h) 'regional cumulation' means a system wh ereby products which according to this 
Regulation originate in a country whic h is a member of a regional group are 
considered as materials originating in another country of the same regional group (or a country of another regional group where cumulation between groups is possible) when further processed or incorporated in a product 
manufactured there; 
(i) 'extended cumulation' means a system, conditional upon the granting by the 
Commission, on a request lodged by a beneficiary country and whereby certain materials, originating in a country with which the European Union has a 
free-trade agreement in accordance w ith Article XXIV of the General 
Agreement on Tariffs and Trade (GATT) in force, are considered to be 
materials originating in the benefici ary country concerned when further 
processed or incorporated in a product manufactured in that country; 
(j) 'fungible materials' means materials th at are of the same kind and commercial 
quality, with the same technical and phys ical characteristics, and which cannot 
be distinguished from one another once they are incorporated into the finished 
product; 
(k) 'regional group' means a group of countries between which regional cumulation 
applies; 
(l) 'customs value' means the value as determined in accord ance with the 1994 
Agreement on Implementation of Articl e VII of the General Agreement on 
Tariffs and Trade (WTO Agreement on Customs Valuation); 
(m) 'value of materials' in the list in A nnex 13a means the customs value at the time 
of importation of the non-originating mate rials used, or, if this is not known 
and cannot be ascertained, the first ascert ainable price paid for the materials in 
the beneficiary country.  Where the va lue of the originating materials used 
needs to be established, this point shall be applied mutatis mutandis ; 
(n) 'ex-works price' means the price paid for the product ex-works to the 
manufacturer in whose undertaking the l ast working or processing is carried 
out, provided that the price includes the va lue of all the materials used and all 
other costs related to its production, minus  any internal taxes which are, or may 
be, repaid when the product obtained is exported. 
 Where the actual price paid does not reflect all costs related to the 
manufacturing of the product which are actually incurred in the beneficiary 
country, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported.   WT/COMTD/N/4/Add.5 
 Page 13 
 
 
  (o) 'maximum content of non-originating ma terials' means the maximum content of 
non-originating materials which is permitte d in order to consider a manufacture 
as working or processing sufficient to confer originating status on the product.  It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified 
group of chapters, chapter, heading or sub-heading; 
(p) 'net weight' means the weight of  the goods themselves without packing 
materials and packing containers of any kind; 
(q) 'chapters', 'headings' and ‘sub-headings ’ mean the chapters, the headings and 
sub-headings (four- or six-digit codes) used in the nomenclature which makes 
up the Harmonized System with the ch anges pursuant to the Recommendation 
of 26 June 2004 of the Cu stoms Cooperation Council;  
(r) 'classified' refers to the classification of a product or material under a particular 
heading or sub-heading of the Harmonized System; 
(s) 'consignment' means products which are either: 
 - sent simultaneously from one exporter to one consignee; or  
 - covered by a single transport document covering their shipment from the 
exporter to the consignee or, in the absence of such document, by a single 
invoice. 
(t) 'exporter' means a person exporting the goods to the European Union or to a 
beneficiary country who is able to prove the origin of the goods, whether or not 
he is the manufacturer and whether or not he himself carries out the export 
formalities; 
(u) 'registered exporter' means an exporte r who is registered with the competent 
authorities of the beneficiary country concerned for the purpose of making out statements on origin for the purpose of exporting under the scheme; 
(w) 'statement on origin' means a statement made out by the exporter indicating that 
the products covered by it comply with the rules of origin of the scheme, for the purpose of allowing either the person declaring the goods for release for free circulation in the European Union to claim the benefit of preferential tariff 
treatment or the economic operator in a beneficiary country importing materials 
for further processing in the context of cumulation rules to prove the 
originating status of such goods. 
2. For the purpose of paragraph 1(n), where the last working or processing has been 
subcontracted to a manufacturer, the term ‘manufacturer’ referred to in the first sub-
paragraph of paragraph 1(n) may refer to the enterprise that has employed the 
subcontractor. 
Article 68 
1. In order to ensure the proper application of the scheme beneficiary countries shall 
undertake: 
(a) to put in place and to maintain th e necessary administrative structures and 
systems required for the implementation a nd management in that country of the 
rules and procedures laid down in this section, including where appropriate the 
arrangements necessary for the application of cumulation; 
(b) that their competent authorities will cooperate with the Commission and the 
customs authorities of the Member States. WT/COMTD/N/4/Add.5 
Page 14  
 
  2. The cooperation referred to in point (b) of paragraph 1 shall consist of:  
(a) providing all necessary support in the ev ent of a request by the Commission for 
the monitoring by it of the proper management of the scheme in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States; 
(b) without prejudice to Articles 97g and 97h, verifying the originating status of 
products and the compliance with the other conditions laid down in this section, 
including visits on the spot, where reque sted by the Commission or the customs 
authorities of the Member States in th e context of origin investigations. 
3. The beneficiary countries shall submit to  the Commission the undertaking referred to 
in paragraph 1. 
Article 69 
1. Beneficiary countries shall notify the Co mmission of the names and addresses of the 
authorities situated in their territory which are: 
(a) part of the governmental authorities of the country concerned, or act under the 
authority of the government, and empower ed to register exporters and to 
withdraw them from the record of registered exporters; 
(b) part of the governmental authorities of the country concerned and empowered 
to support the Commission and the cust oms authorities of the Member States 
through the administrative co-operation as provided for in this section. 
2. Beneficiary countries shall inform the Co mmission immediately of any changes to the 
information notified under paragraph 1. 
3. The Commission shall establish an electroni c data-base of registered exporters on the 
basis of the information supplied by the governmental authorities of beneficiary countries and the customs authorities of Member States. 
 Only the Commission shall have an acces s to the data-base and the data contained 
therein. The authorities referred to in the fi rst sub-paragraph shall ensure that data 
communicated to the Commission are kept up to date, and are complete and accurate. 
 The data processed in the data-base referre d to in the first sub-paragraph shall be 
disclosed to the public via the internet, with the exception of the confidential 
information contained in boxes 2 and 3 of the application to become a registered exporter referred to in Article 92.  
 Personal data processed in the data-base refe rred to in the first sub-paragraph and by 
Member States pursuant to this Section shall be transferred or made available to third countries or international organisations  only in accordance with Article 9 of 
Regulation (EC) N° 45/2001. 
4. This Regulation shall in no way affect th e level of protection of individuals with 
regard to the processing of personal data under the provisions of European Union and 
national law, and in particular does not alte r either the obligations of Member States 
relating to their processing of personal data under Directive 95/46/EC or the 
obligations of the European Union institu tions and bodies relating to their processing 
of personal data under Regulation (E C) No 45/2001 when fulfilling their 
responsibilities.  
 Identification and registration data of exporters, constituted by  the set of data listed in 
points 1, 3 (relating to description of ac tivities), 4 and 5 of Annex 13c shall be  WT/COMTD/N/4/Add.5 
 Page 15 
 
 
  published by the Commission on the internet only if they have freely given prior 
specific and informed written consent.  
 Exporters shall be provided with the information laid down in Article 11 of 
Regulation (EC) No 45/2001. 
 The rights of persons with regard to thei r registration data listed in Annex 13c and 
processed in national systems shall be exer cised in accordance with the law of the 
Member State which stored their personal  data implementing Directive 95/46/EC.  
 The rights of persons with regard to th e processing of personal data in the central 
data-base referred to in paragraph 3 shall be exercised in accordance with Regulation 
(EC) No 45/2001. 
 The national supervisory data protection au thorities and the European Data Protection 
Supervisor, each acting within the scope of their respective competences, shall 
cooperate actively and ensure coordinated s upervision of the database referred to in 
paragraph 3. 
Article 70 
1. The Commission will publish in the Official Journal of the European Union (C 
Series) the list of beneficiary countries and the date on which they are considered to 
meet the conditions referred to in Arti cles 68 and 69. The Commission shall update 
this list when a new beneficiary country fulfils the same conditions. 
2. Products originating within the meaning of  this section in a beneficiary country shall 
benefit, on release for free circulation in the European Union, from the scheme only 
on condition that they were exported on or af ter the date specified in the list referred 
to in paragraph 1. 
3. The beneficiary country shall be consider ed to comply with Articles 68 and 69 on the 
date on which it has submitted the undertaking referred to in Article 68(1) and made 
the notification referred to in Article 69(1). 
Article 71 
Failure by the competent authorities of a beneficiary country to comply with Articles 68(1), 
69(2), 91, 92, 93 or 97g or systematic failure  to comply with Article 97h(2) may, in 
accordance with Article 16 of Regulation (EC) No. 732/2008, entail temporary withdrawal of preferences under the scheme for that country. 
Sub-section 2 Definition of the concept of originating products  
Article 72  
The following products shall be considered  as originating in a beneficiary country: 
(a) products wholly obtained in that country within the meaning of Article 75; (b) products obtained in that country incorpor ating materials which have not been wholly 
obtained there, provided that such materi als have undergone sufficient working or 
processing within the meaning of Article 76. 
Article 73 
1. The conditions set out in this sub-secti on for acquiring originating status shall be 
fulfilled in the beneficiary country concerned. WT/COMTD/N/4/Add.5 
Page 16  
 
  2. If originating products exported from the beneficiary country to another country are 
returned, they shall be considered as non-or iginating unless it can be demonstrated to 
the satisfaction of the competent authorities that: 
(a) the products returned are the same  as those which were exported, and  
(b) they have not undergone any operations  beyond that necessary to preserve them 
in good condition while in that country or while being exported. 
Article 74  
1. The products declared for release for free circulation in the European Union shall be 
the same products as exported from the be neficiary country in which they are 
considered to originate. They shall not have  been altered, transformed in any way or 
subjected to operations other than operations  to preserve them in good condition, prior 
to being declared for release for free circul ation. Storage of products or consignments 
and splitting of consignments may take place where carried out under the responsibility of the exporter or of a subse quent holder of the goods and the products 
remain under customs supervision in the country(ies) of transit. 
2. Compliance with paragraph 1 shall be considered as satisfied unless the customs 
authorities have reason to believe the contra ry; in such cases, the customs authorities 
may request the declarant to provide eviden ce of compliance, which may be given by 
any means, including contractual transpor t documents such as bills of lading or 
factual or concrete evidence based on marking or numbering of packages or any evidence related to the goods themselves. 
3. Paragraphs 1 and 2 shall apply mutatis mutandis  when cumulation under Articles 84, 
85 or 86 applies.  
Article 75 
1. The following shall be considered as wh olly obtained in a beneficiary country: 
(a) mineral products extracted from its soil or from its seabed;  
(b) plants and vegetable products grown or harvested there; 
(c) live animals born and raised there;  (d) products from live animals raised there;  (e) products from slaughtered animals born and raised there; (f) products obtained by hunting or fishing conducted there; (g) products of aquaculture where the fi sh, crustaceans and molluscs are born and 
raised there; 
(h) products of sea fishing and other pr oducts taken from the sea outside any 
territorial sea by its vessels; 
(i) products made on board its factory sh ips exclusively from the products referred 
to in point (h);  
(j) used articles collected there fit only for the recovery of raw materials;  
(k waste and scrap resulting from ma nufacturing operations conducted there; 
(l) products extracted from the seabed or  below the seabed which is situated 
outside any territorial sea but where it has exclusive exploitation rights;  
(m) goods produced there exclusively from products specified in points (a) to (l).  WT/COMTD/N/4/Add.5 
 Page 17 
 
 
  2. The terms 'its vessels' and 'its factory ship s' in paragraph 1(h) and (i) shall apply only 
to vessels and factory ships which meet each of the following requirements: 
(a) they are registered in the benefi ciary country or in a Member State, 
(b) they sail under the flag of the beneficiary country or of a Member State, (c) they meet one of the following conditions:  
(i) they are at least 50% owned by nationals of the beneficiary country or of 
Member States or  
(ii) they are owned by companies - which have their head office and their main place of business in the 
beneficiary country or in Member States and  
- which are at least 50% owned by the beneficiary country or Member 
States or public entities or nationals of the beneficiary country or Member States. 
3. The conditions of paragra ph 2 may each be fulfilled in Member States or in different 
beneficiary countries insofar as all the beneficiary countries benefit from regional 
cumulation in accordance with Article 86 (1) and (5). In this case, the products shall 
be deemed to have the origin  of the beneficiary country under which flag the vessel or 
factory ship sails in accordance with point (b) of paragraph 2. 
The first sub-paragraph shall apply only provi ded that the provisions of Article 86(2) 
(b) and (c) have been fulfilled. 
Article 76  
1. Without prejudice to Articles 78 and 79, products which are not wholly obtained in 
the beneficiary country concerned within  the meaning of Article 75 shall be 
considered to originate there, provided that  the conditions laid down in the list in 
Annex 13a for the goods concerned are fulfilled. 
2. If a product which has acquired originating status in a country in accordance with 
paragraph 1 is further processed in that country and used as a material in the 
manufacture of another product, no account shall be taken of the non-originating 
materials which may have been used in its manufacture. 
Article  77 
1. The determination of whether the requirem ents of Article 76(1) are met, shall be 
carried out for each product. 
 However, where the relevant rule is based on compliance with a maximum content of 
non-originating materials, in order to take  into account fluctuations in costs and 
currency rates, the value of the non-orig inating materials may be calculated on an 
average basis as set out in paragraph 2. 
2. In the case referred to in the second sub- paragraph of paragraph 1, an average 
ex-works price of the product and average value of non-originating materials used 
shall be calculated respectively on the basis of the sum of the ex-works prices charged 
for all sales of the products carried out during the preceding fiscal year and the sum of the value of all the non-originating material s used in the manufacture of the products 
over the preceding fiscal year as defined in the country of export, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than 
three months. WT/COMTD/N/4/Add.5 
Page 18  
 
  3. Exporters having opted for calculations on  an average basis shall consistently apply 
such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference.  They may cease to apply such a method where during a given fiscal year, or a shorter representative period of no less than three mont hs, they record that the fluctuations in 
costs or currency rates which justified the use of such a method have ceased. 
4. The averages referred to in paragraph 2 shall be used as the ex-works price and the 
value of non-originating materials resp ectively, for the purpose of establishing 
compliance with the maximum conten t of non-originating materials. 
Article 78 
1. Without prejudice to paragraph 3, the fo llowing operations shall be considered as 
insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 76 are satisfied: 
(a) preserving operations to ensure th at the products remain in good condition 
during transport and storage;  
(b) breaking-up and assembly of packages; 
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings; 
(d) ironing or pressing of textiles and textile articles; (e) simple painting and polishing operations; (f) husking and partial or total milling of rice ; polishing and glazing of cereals and 
rice; 
(g) operations to colour or flavour sugar or form sugar lumps; partial or total 
milling of crystal sugar; 
(h) peeling, stoning and shelling, of fruits, nuts and vegetables; (i) sharpening, simple grinding or simple cutting; (j) sifting, screening, sorting, classifying, grading, matching (including the 
making-up of sets of articles); 
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or 
boards and all other simple packaging operations; 
(l) affixing or printing marks, labels, l ogos and other like distinguishing signs on 
products or their packaging; 
(m) simple mixing of products, whether or  not of different kinds; mixing of sugar 
with any material; 
(n) simple addition of water or dilutio n or dehydratation or denaturation of 
products; 
(o) simple assembly of parts of article s to constitute a complete article or 
disassembly of products into parts; 
(p) a combination of two or more of the operations specified in points (a) to (o); 
(q) slaughter of animals. 
2. For the purposes of paragra ph 1, operations shall be cons idered simple when neither 
special skills nor machines, apparatus or t ools especially produced or installed for 
those operations are required for their performance.  WT/COMTD/N/4/Add.5 
 Page 19 
 
 
  3. All the operations carried out in a beneficiary country on a given product shall be 
taken into account when determining wh ether the working or processing undergone 
by that product is to be regarded as insu fficient within the meaning of paragraph 1. 
Article 79 
1. By way of derogation from Article 76 and subject to paragraphs 2 and 3 of this 
Article, non-originating materials which, accord ing to the conditions set out in the list, 
in Annex 13a are not to be used in the manufacture of a given product may nevertheless be used, provided that their total value or net weight assessed for the 
product does not exceed: 
(a) 15% of the weight of the product for products falling within Chapters 2 and 4 
to 24, other than processed fish ery products of chapter 16; 
(b) 15% of the ex-works price of the product for other products, except for 
products falling within Chapters 50 to 63  of the Harmonized System, for which 
the tolerances mentioned in Notes 6 and 7 of Part I of Annex 13a, shall apply. 
2. Paragraph 1 shall not allow to exceed any of the percentages for the maximum 
content of non-originating materials as specifi ed in the rules laid down in the list in 
Annex 13a. 
3. Paragraphs 1 and 2 shall not apply to pr oducts wholly obtained in a beneficiary 
country within the meaning of Article 75.  However, without prejudice to Article 78 and 80 (2), the tolerance pr ovided for in those paragraphs  shall nevertheless apply to 
the sum of all the materials which are u sed in the manufacture of a product and for 
which the rule laid down in the list in Anne x 13a for that product requires that such 
materials be wholly obtained. 
Article 80  
1. The unit of qualification for the application of the provisions of this section shall be 
the particular product which is consider ed as the basic unit when determining 
classification using the Harmonized System. 
2. When a consignment consists of a numb er of identical products classified under the 
same heading of the Harmonized System, ea ch individual item shall be taken into 
account when applying the provisions of this section. 
3. Where, under general rule 5 of the Harm onized System, packaging is included with 
the product for classification purposes, it shall be included for the purposes of 
determining origin. 
Article 81 
Accessories, spare parts and tools dispatched w ith a piece of equipment, machine, apparatus 
or vehicle which are part of the normal e quipment and included in the ex-works price 
thereof, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle 
in question. 
Article 82 
Sets, as defined in general rule 3 of the Harm onized System, shall be regarded as originating 
when all the component products are originating products. 
When a set is composed of originating and n on-originating products, the set as a whole shall 
however be regarded as originating, provided that the value of the non-originating products 
does not exceed 15% of the ex-works price of the set. WT/COMTD/N/4/Add.5 
Page 20  
 
  Article 83 
In order to determine whether a product is an  originating product, no account shall be taken 
of the origin of the following which might be used in its manufacture: 
(a) energy and fuel; (b) plant and equipment; 
(c) machines and tools; 
(d) any other goods which do not enter, and wh ich are not intended to enter, into the final 
composition of the product. 
Sub-section 3 
Cumulation  
Article 84 Bilateral cumulation shall allow products or iginating in the European Union to be 
considered as materials originating in a be neficiary country when incorporated into a 
product manufactured in that country, provided that the working or processing carried out there goes beyond the operations described in Article 78(1). 
Article 85 
1. In so far as Norway, Switzerland and Turk ey grant generalised tariff preferences to 
products originating in the beneficiary count ries and apply a definition of the concept 
of origin corresponding to that set out in this section, cumulation with Norway, Switzerland or Turkey shall allow products  originating in Norway, Switzerland or 
Turkey to be considered as materials originating in a beneficiary country provided 
that the working or processing carried out there goes beyond the operations described 
in Article 78 (1). 
2. Paragraph 1 shall apply on condition that  Turkey, Norway and Switzerland grant, by 
reciprocity, the same treatment to products originating in beneficiary countries which 
incorporate materials origina ting in the European Union. 
3. Paragraph 1 shall not apply to products  falling within Chapters 1 to 24 of the 
Harmonized System. 
4. The Commission will publish in the Official Journal of the European Union 
(C series) the date on which the conditions laid  down in paragraphs 1 and 2 are 
fulfilled. 
Article 86 
1. Regional cumulation shall apply to th e following four separate regional groups: 
(a) Group I: Brunei-Darussalam, Cam bodia, Indonesia, Laos, Malaysia, 
Philippines, Singapore, Thailand, Vietnam; 
(b) Group II: Bolivia, Colombia, Costa Ri ca, Ecuador, El Salvador, Guatemala, 
Honduras, Nicaragua, Panama, Peru, Venezuela; 
(c) Group III: Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka; 
(d) Group IV: Argentina, Brazil, Paraguay and Uruguay. 
2. Regional cumulation between countries with in the same group shall apply only where 
the following conditions are fulfilled:  WT/COMTD/N/4/Add.5 
 Page 21 
 
 
  (a) for the purpose of regional cumulation between the countries of a regional 
group the rules of origin laid down in this section apply. Where the qualifying operation laid down in Part II of Annex 13a is not the same for all countries involved in cumulation, the origin of products exported from one country to another country of the regional group for the purpose of 
regional cumulation shall be determined on the basis of the rule which would 
apply if the products were being exported to the European Union; 
(b) the countries of the regional group have undertaken: 
(i) to comply or ensure compliance with this section, and (ii) to provide the administrative coope ration necessary to ensure the correct 
implementation of this section both with regard to the European Union 
and between themselves; 
(c) The undertakings referred to in point (b) have been notified to the Commission 
by the Secretariat of the regional group concerned or another competent joint body representing all the members of the group in question.  
 Where countries in a regional group have  already before 1 January 2011 complied 
with points (b) and (c) of the first sub- paragraph, a new undertaking shall not be 
required. 
3. The materials listed in Annex 13b sha ll be excluded from the regional cumulation 
provided for in paragraph 2 in the case where: 
(a) the tariff preference applicable in the Eu ropean Union is not the same for all the 
countries involved in the cumulation;  and  
(b) the materials concerned would benefi t, through cumulation, from a tariff 
treatment more favourable than the one they would benefit from if directly exported to the European Union. 
4. Regional cumulation between countries in the same regional group shall apply only 
under the condition that the working or processing carried out in the beneficiary 
country where the materials are further processed or incorporated goes beyond the 
operations described in Article 78(1) and, in the case of textile products, also beyond 
the operations set out in Annex 16. 
 Where the condition laid down in the first sub-paragraph is not fulfilled, the products 
shall have as country of origin the coun try of the regional group which accounts for 
the highest share of the customs value of the materials used originating in other 
countries of the regional group. 
 Where the country of origin is determined  pursuant to the second sub-paragraph, that 
country shall be stated as country of origin on the proof of origin made out by the exporter of the product to the European Union, or, until the application of the 
registered exporter system, issued by the authorities of the beneficiary country of 
exportation. 
5. At the request of the authorities of a Group I or Group III beneficiary country, 
regional cumulation between those countries may be granted by the Commission, provided that the Commission is satisfied th at each of the following conditions is met: 
(a) the conditions laid down in paragraph 2 (a) are met, and 
(b) the countries to be involved in such regional cumulation have undertaken, and 
jointly notified to the Commission their undertaking:  WT/COMTD/N/4/Add.5 
Page 22  
 
  (i) to comply or ensure compliance with this section, and  
(ii) to provide the administrative coope ration necessary to ensure the correct 
implementation of this section both with regard to the European Union and between themselves. 
 The request referred to in the first sub-pa ragraph shall be supported with evidence that 
the conditions laid down in that sub-paragr aph are met. It shall be addressed to the 
Commission. The Commission shall decide on the request taking into account all the elements related to the cumulation deemed  relevant, including the materials to be 
cumulated. 
6. Where products manufactured in a c ountry of group I or III using materials 
originating in a country belonging to the other group are to be exported to the 
European Union, the origin of those pr oducts shall be determined as follows:  
(a) materials originating in a country of one regional group shall be considered as 
materials originating in a country of the other regional group when incorporated in a product obtained there, provided that the working or 
processing carried out in the latter beneficiary country goes beyond the 
operations described in Article 78 (1) a nd, in the case of textile products, also 
beyond the operations set out in Annex 16. 
(b) Where the condition laid down in point (a) is not fulfilled, the products shall 
have as country of origin the country participating in the cumulation which 
accounts for the highest share of the cu stoms value of the materials used 
originating in other countries participating in the cumulation. 
 Where the country of origin is determined pursuant to point (b) of the first sub-
paragraph, that country shall be stated as country of origin on the proof of origin made out by the exporter of the product to the European Union, or, until the application of the registered exporte r system, issued by the authorities of 
the beneficiary country of exportation. 
7. At the request of any beneficiary country ’s authorities, extended cumulation between 
a beneficiary country and a country with wh ich the European Uni on has a free-trade 
agreement in accordance with Article XXIV of the General Agreement on Tariffs and 
Trade (GATT) in force, may be granted by the Commission, provided that each of the 
following conditions is met: 
(a) the countries involved in the cumulation have undertaken to comply or ensure 
compliance with this section and to provide the administrative co-operation necessary to ensure the correct implementation of this section both with regard to the European Union and also between themselves. 
(b) The undertaking referred to in point (a) has been notified to the Commission by 
the beneficiary country concerned. 
 The request referred to in the first sub-pa ragraph shall contain a list of the materials 
concerned by the cumulation and shall be supported with evidence that the conditions 
laid down in points (a) and (b) of the first sub-paragraph are met. It shall be addressed to the Commission. Where the materials con cerned change, another request shall be 
submitted. 
 Materials falling within Chapters 1 to 24 of the Harmonized System shall be excluded 
from extended cumulation. 
8. In cases of extended cumulation referred to in  paragraph 7, the origin of the materials 
used and the documentary proof of origin  applicable shall be determined in  WT/COMTD/N/4/Add.5 
 Page 23 
 
 
  accordance with the rul es laid down in the relevant fr ee-trade agreement. The origin 
of the products to be exported to the European Union shall be determined in 
accordance with the rules of origin  laid down in this section. 
 In order for the obtained product to acquire originating status, it shall not be necessary 
that the materials originating in a country  with which the Euro pean Union has a free-
trade agreement and used in a beneficiary country in the manufacture of the product 
to be exported to the European Uni on have undergone sufficient working or 
processing, provided that the working or processing carried out in the beneficiary country concerned goes beyond the operati ons described in Article 78 (1).  
9. The Commission will publish in the Official Journal of the European Union (C series) 
the following: 
(a) the date on which the cumulation betw een countries of Group I and Group III 
provided for in paragraph 5 takes effect, the countries involved in that cumulation and, where appropriate, the list of materials in relation to which the cumulation applies. 
(b) the date on which the extended cumula tion takes effect, the countries involved 
in that cumulation and the list of materials in relation to which the cumulation applies. 
Article 87  
Where bilateral cumulation or cumulation with Norway, Switzerland or Turkey is used in 
combination with regional cumulation, the produc t obtained shall acquire the origin of one 
of the countries of the regional group concerned,  determined in accordance with the first and 
the second sub-paragraphs of Article 86 (4). 
Article 88 
1. Sub-sections 1 and 2 shall apply mutatis mutandis  to: 
(a) exports from the European Union to a beneficiary country for the purposes of 
bilateral cumulation. 
(b) exports from one beneficiary country to another for the purposes of regional 
cumulation as provided for in Article 86 (1) and (5), without prejudice to the second sub-paragraph of Article 86 (2) (a). 
2. If originating and non-originating fungible  materials are used in the working or 
processing of a product, the customs authorities of the Member States may, at the 
written request of economic operators, authorise the management of materials in the 
European Union using the accounting segregation method for the purpose of subsequent export to a beneficiary count ry within the framework of bilateral 
cumulation, without keeping the materials on separate stocks.  
3. The customs authorities of the Member States may make the granting of authorisation 
referred to in paragraph 2 subject to any conditions they deem appropriate. 
 The authorisation shall be granted only if by use of the method referred to in 
paragraph 2 it can be ensured that, at a ny time, the number of products obtained 
which could be considered as ‘originating in  the European Union' is the same as the 
number that would have been obtained by using a method of physical segregation of 
the stocks. 
 If authorised, the method shall be applie d and the application thereof shall be 
recorded on the basis of the general accoun ting principles applicable in the European 
Union. WT/COMTD/N/4/Add.5 
Page 24  
 
  4. The beneficiary of the method referred to in paragraph 2 shall make out or, until the 
application of the registered exporter sy stem, apply for proofs of origin for the 
quantity of products which may be considered  as originating in the European Union.  
At the request of the customs authorities of  the Member States, the beneficiary shall 
provide a statement of how the quantities have been managed. 
5. The customs authorities of the Member States shall monitor the use made of the 
authorisation referred to in paragraph 2. 
 They may withdraw the authorisation in the following cases  
(a) the beneficiary makes improper use of the authorisation in any manner 
whatsoever, or 
(b) the beneficiary fails to fulfil any of  the other conditions laid down in this 
section or section 1A. 
Sub-section 4 
Derogations 
Article 89 
1. Upon Commission's initiative or in respon se to a request from a beneficiary country, a 
beneficiary country may be granted a te mporary derogation from the provisions of 
this section where: 
(a) internal or external factors temporarily  deprive it of the ability to comply with 
the rules for the acquisition of origin provided for in Article 72 where it could do so previously, or 
(b) it requires time to prepare itself to comp ly with the rules for the acquisition of 
origin provided for in Article 72. 
2. The temporary derogation shall be limited to  the duration of the effects of the internal 
or external factors giving rise to it or th e length of time needed for the beneficiary 
country to achieve compliance with the rules. 
3. A request for a derogation shall be made in writing to the Commission. It shall state 
the reasons as indicated in paragraph 1 w hy a derogation is required and shall contain 
appropriate supporting documents. 
4. When a derogation is granted, it is subject  to compliance with any requirements laid 
down as to information to be provided to the Commission concerning the use of the derogation and the management of the quantities for which the derogation was 
granted. 
Sub-section 5 
Procedures at export in the beneficiary country  
Article 90 
The scheme shall apply in the following cases: (a) in cases of goods satisfying the requirements of this section exported by a registered 
exporter within the meaning of Article 92. 
(b) in cases of any consignment of one or more packages containing originating products 
exported by any exporter, where the total va lue of the originating products consigned 
does not exceed EUR 6 000.  WT/COMTD/N/4/Add.5 
 Page 25 
 
 
  Article 91 
1. The competent authorities of the beneficiary country shall establish and keep up to 
date at all times an electroni c record of registered exporters located in that country.  
The record shall be immediately updated where an exporter is withdrawn from the 
register in accordance with Article 93 (2).  
2. The record shall contain the following information: 
(a) name and full address of the place where Registered Exporter is 
established/resides, including the identifi er of the country or territory (ISO 
alpha 2 country code);  
(b) number of Registered Exporter;  
(c) products intended to be exported under the scheme (indicative list of 
Harmonized System chapters or headings as considered appropriate by the applicant); 
(d) dates as from and until when the exporter is/was registered.  (e) the reason for withdrawal (registered  exporter’s request / withdrawal by 
competent authorities). This data shall only be available to competent 
authorities. 
3. The competent authorities of the benefi ciary countries shall notify the Commission of 
the national numbering system used for designating registered exporters. The number shall begin with ISO alpha 2 country code.  
Article 92 
To be registered, exporters shall lodge an a pplication with the competent authorities of the 
beneficiary country referred to in Article 69(1 )(a), using the form a model of which is set 
out in Annex 13c. By the completion of the form exporters give consent to the storage of the information provided in the database of the Commission and to the publication of non-confidential data on the internet. 
The application shall be accepted by the comp etent authorities only if it is complete. 
Article 93 
1. Registered exporters who no longer m eet the conditions for exporting any goods 
under the scheme, or no longer intend to export such goods, shall inform the competent authorities in the beneficiary country who shall immediately remove them from the record of registered exporters kept in that beneficiary country. 
2. Without prejudice to the system of penalties and sanctions applicable in the 
beneficiary country, where registered exporte rs intentionally or negligently draw up, 
or cause to be drawn up, a statement on origin or any supporting document which 
contains incorrect information which leads to  irregularly or fraudulently obtaining the 
benefit of preferential tariff treatment, th e beneficiary country’s competent authorities 
shall withdraw the exporter from the record  of registered exporters kept by the 
beneficiary country concerned.  
3. Without prejudice to the possible impact of irregularities found on pending 
verifications, withdrawal from the record of registered exporters sh all take effect for 
the future, i.e. in respect of statements  made out after the date of withdrawal. 
4. Exporters who have been removed from th e record of registered exporters by the 
competent authorities in accordance with paragraph 2 may only be re-introduced into 
the record of registered exporters once they  have proved to the competent authorities WT/COMTD/N/4/Add.5 
Page 26  
 
  in the beneficiary country that they re medied the situation which led to their 
withdrawal. 
Article 94 
1. Exporters, registered or not, shall comply with the following obligations: 
(a) they shall maintain appropriate commercial accounting records for production 
and supply of goods qualifying for preferential treatment; 
(b) they shall keep available all evidence  relating to the material used in the 
manufacture; 
(c) they shall keep all customs documentati on relating to the material used in the 
manufacture; 
(d) they shall keep for at least three y ears from the end of the year in which the 
statement on origin was made out, or more  if required by national law, records 
of 
(i) the statements on origin they made out; and  (ii) their originating and non-origin ating materials, production and stock 
accounts. 
 The records referred to in point (d) of the first sub-paragraph may be electronic but 
shall allow the materials used in the manuf acture of the exported products to be traced 
and their originating status to be confirmed.  
2. The obligations provided for in paragraph 1 shall also apply to suppliers who provide 
exporters with supplier's declarations certif ying the originating status of the goods 
they supply. 
Article 95 
1. A statement on origin shall be made out by the exporter when the products to which it 
relates are exported, if the goods  concerned can be considered as originating in the 
beneficiary country concerned or another beneficiary country in accordance with the 
second sub-paragraph of Article 86 (4) or with  point (b) of the first sub-paragraph of 
Article 86 (6). 
2. By derogation from paragraph 1, a statem ent on origin may exceptionally be made out 
after exportation ('retrospective statement' ) on condition that it is presented in the 
Member State of declaration for release for free circulation no longer than two years after the export. 
3. The statement on origin shall be provided by the exporter to his customer in the 
European Union and shall contain the particulars specified in Annex 13d. A statement on origin shall be made out in either English or French. 
 It may be made out on any commercial document allowing to identify the exporter 
concerned and the goods involved. 
4. When cumulation under Articles 84, 86 (1), or 86 (5) and (6) applies, the exporter of a 
product in the manufacture of which materi als originating in a party with which 
cumulation is permitted are used shall rely on the statement on origin provided by its supplier. In these cases, the statement on orig in made out by the exporter shall, as the 
case may be, contain the indication 'EU cumula tion', 'regional cumulation' or 'Cumul 
UE', 'cumul regional'.  WT/COMTD/N/4/Add.5 
 Page 27 
 
 
  5. When cumulation under Article 85 app lies, the exporter of a product in the 
manufacture of which materials originating in a party with which cumulation is permitted are used shall rely on the proof of  origin provided by its supplier and issued 
in accordance with the provisions of the G SP rules of origin of Norway, Switzerland 
or Turkey, as the case may be. In this case, the statement on origin made out by the 
exporter shall contain the indication 'Nor way cumulation', 'Switzerland cumulation', 
'Turkey cumulation' or 'Cumul Norvège', 'Cumul Suisse', 'Cumul Turquie'. 
6. When extended cumulation under Article 86 (7) and (8) applies, the exporter of a 
product in the manufacture of which materi als originating in a party with which 
extended cumulation is permitted are used sh all rely on the proof of origin provided 
by its supplier and issued in accordance with  the provisions of the relevant free-trade 
agreement between the European Union and the party concerned. 
 In this case, the statement on origin ma de out by the exporter shall contain the 
indication 'extended cumulation with country  x' or 'cumul étendu avec le pays x'. 
Article 96 
1. A statement on origin shall be made out for each consignment. 
2. A statement on origin shall be valid for tw elve months from the date of its making out 
by the exporter. 
3. A single statement on origin may cover several consignments if the goods meet the 
following conditions: 
(a) they are dismantled or non assembled products within the meaning of general 
rule 2(a) of the Harmonized system, 
(b) they are falling within Section XVI or XVII or heading 7308 or 9406 of the 
Harmonized System, and 
(c) they are intended to be imported by instalments. 
Sub-section 6 Procedures at release for free circu lation in the European Union  
Article 97 
1. The customs declaration for release for fr ee circulation shall make reference to the 
statement on origin. The statement on origin shall be kept at the disposal of the customs authorities, which may request its submission for the verification of the declaration.  Those authorities may also requi re a translation of the statement into the 
official language, or one of the official languages, of the Member State concerned. 
2. Where the application of the scheme is requested by the declarant, without a 
statement on origin being in his possessi on at the time of the acceptance of the 
customs declaration for release for free ci rculation, that declaration shall be 
considered as being incomplete within th e meaning of Article 253(1) and treated 
accordingly. 
3. Before declaring goods for release for free circulation, the declarant shall take due 
care that the goods comply with the rules in  this section by, in particular, checking: 
(i) in the data-base referred to in Article  69(3) that the exporter is registered 
to make statements on origin, ex cept where the total value of the 
originating products consigned does not exceed EUR 6 000, and 
(ii) that the statement on origin is made out in accordance with Annex 13d. WT/COMTD/N/4/Add.5 
Page 28  
 
  Article 97a  
1. The following products shall be exem pted from the obligation to make out and 
produce a statement on origin: 
(a) products sent as small packages from pr ivate persons to private persons, the 
total value of which does not exceed EUR 500; 
(b) products forming part of travellers' pe rsonal luggage, the total value of which 
does not exceed EUR 1200. 
2. The products referred to in paragra ph 1 shall meet the following conditions: 
(a) they are not imported by way of trade; (b) they have been declared as meeting the conditions for benefiting from the 
scheme; 
(c) there is no doubt as to the veracity of the declaration referred to in point (b). 
3. For the purposes of point (a) of paragra ph 2, imports shall not be considered as 
imports by way of trade if all the following conditions are met: 
(a) the imports are occasional; 
(b) the imports consist solely of products for the personal use of the recipients or 
travellers or their families;  
(c) it is evident from the nature and quan tity of the products that no commercial 
purpose is in view. 
Article 97b  
1. The discovery of slight discrepancies be tween the particulars included in a statement 
on origin and those mentioned in the documents submitted to the customs authorities 
for the purpose of carrying out the formalities for importing the products shall not ipso facto render the statement on origin null and void if it is duly established that that 
document does correspond to the products concerned. 
2. Obvious formal errors such as typing erro rs on a statement on origin shall not cause 
this document to be rejected if these errors  are not such as to create doubts concerning 
the correctness of the statements made in that document. 
3. Statements on origin which are submitted  to the customs authorities of the importing 
country after the period of validity mentioned in Article 96 may be accepted for the purpose of applying the tariff preferences, where failure to submit these documents by the final date set is due to exceptional circumstances. In other cases of belated 
presentation, the customs authorities of the importing country may accept the 
statements on origin where the products ha ve been presented to customs before the 
said final date. 
Article 97c 
1. The procedure referred to in Article 96(3)  shall apply for a period determined by the 
customs authorities of the Member States. 
2. The customs authorities of the Member  States of importation supervising the 
successive releases for free circulation shall verify that the successive consignments 
are part of the dismantled or non-assemb led products for which the statement on 
origin has been made out.  WT/COMTD/N/4/Add.5 
 Page 29 
 
 
  Article 97d 
1. Where products have not yet been released for free circulation, a statement on origin 
may be replaced by one or more replacem ent statements on origin, made out by the 
holder of the goods, for the purpose of sending all or some of the products elsewhere 
within the customs territory of the Comm unity or, where applicable, to Norway, 
Switzerland or Turkey.  For being entitled to make out replacement statements on 
origin, holders of the goods need not be registered exporters themselves. 
2. Where a statement on origin is replaced, th e original statement on origin shall indicate 
the following:  
(a) the particulars of the replacement statement(s) on origin; 
(b) the names and addresses of the consignor; 
(c) the consignee(s) in the European Union. 
 The original statement on origin shall be  marked as "Replaced" or "Remplacée", as 
the case may be. 
3. On the replacement statement on orig in the following shall be indicated: 
(a) all particulars of the re-consigned products;  
(b) the date on which the original statement on origin was made out;  (c) all the necessary mentions as specified under annex 13d;  (d) the name and address of the consignor of  the products in the European Union;  
(e) the name and address of the consi gnee in the European Union, Norway, 
Switzerland or Turkey;  
(f) the date and place of the replacement. 
 The person making out the replacement statement on origin may attach a copy of the 
initial statement on origin to the replacement statement on origin. 
4. Paragraphs 1, 2 and 3 shall apply mutatis mutandis  to statements replacing statements 
on origin that are themselves replacement stat ements on origin.  Paragraphs 1, 2 and 3 
shall apply mutatis mutandis  to replacement statements ma de out by consignors of the 
products in Norway, Switzerland or Turkey. 
5. In the case of products which benefit from the tariff preferences under a derogation 
granted in accordance with the provisions of Article 89 the replacement provided for 
in this Article shall apply only wh en such products are intended for the 
European Union.  Where the product con cerned has acquired originating status 
through regional cumulation, a replacement statement on origin may only be made out 
for sending products to Norway, Switzerland or Turkey where these countries apply the same regional cumulation rules as the European Union. 
6. Paragraphs 1, 2 and 3 sha ll apply mutatis mutandis to statements replacing statements 
on origin further to the splitting of a cons ignment carried out in accordance with 
Article 74. 
Article 97e 
1. The customs authorities may, where they ha ve doubts with regard to the originating 
status of the products request the decl arant to produce, within a reasonable time 
period which they shall specify, any availa ble evidence for the purpose of verifying 
the accuracy of the indication on origin of the declaration or the compliance with the 
conditions under Article 74. WT/COMTD/N/4/Add.5 
Page 30  
 
  2. The customs authorities may suspend the application of the preferential tariff measure 
for the duration of the verification procedure laid down in Article 97h where: 
(a) the information provided by the decl arant is not sufficient to confirm the 
originating status of the products or the compliance with the conditions laid 
down in Article 73 or Article 74, 
(b) the declarant does not reply within the time period allowed for provision of the 
information referred to in paragraph 1. 
3. While awaiting either the information re quested from the declarant, referred to in 
paragraph 1, or the results of the verifica tion procedure, referred to in paragraph 2, 
release of the products shall be offered to  the importer subject to any precautionary 
measures judged necessary. 
Article 97f  
1. The customs authorities of the Member St ate of importation shall refuse entitlement 
to the scheme, without being obliged to request any additional evidence or send a request for verification to the beneficiary country where: 
(a) the goods are not the same as those mentioned in the statement on origin; 
(b) the declarant fails to submit a statemen t on origin for the products concerned, 
where such a statement is required; 
(c) without prejudice to point (b) of Artic le 90 and to Article 97d (1), the statement 
on origin in possession of the declarant has not been made out by an exporter registered in the beneficiary country; 
(d) the statement on origin is not ma de out in accordance with Annex 13d; 
(e) the conditions of Article 74 are not met; 
2. The customs authorities of the Member State of importation shall refuse entitlement 
to the scheme, following a request for verifi cation within the meaning of Article 97h 
addressed to the competent authorities of th e beneficiary country, where the customs 
authorities of the Member State of importation: 
(a) have received a reply according to which the exporter was not entitled to make 
out the statement on origin; 
(b) have received a reply according to which the products concerned are not 
originating in a beneficiary country or  the conditions of Article 73 were not 
met; 
(c) had reasonable doubt as to the validity of the statement on origin or the 
accuracy of the information provided by th e declarant regarding the true origin 
of the products in question when they made the request for verification and 
(i) have received no reply within th e time period permitted in accordance 
with Article 97h 
or 
(ii) have received a reply not providi ng adequate answers to the questions 
raised in the request.  WT/COMTD/N/4/Add.5 
 Page 31 
 
 
  Sub-section 7 
Control of origin  
Article 97g 
1. For the purpose of ensuring compliance w ith the rules concerning the originating 
status of products, the competent authorities of the beneficiary country shall carry out  
(a) verifications of the originating status of products at the request of the customs 
authorities of the Member States  
(b) regular controls on exporters on their own initiative. 
 To the extent that Norway, Switzerland and Turkey have conc luded an agreement 
with the European Union stating that they shall provide each other with the necessary 
support in matters of administrative coopera tion, the first sub-pa ragraph shall apply 
mutatis mutandis  to requests sent to the authorities of Norway, Switzerland and 
Turkey for the verification of replacement statements on origin made out on their territory, with a view to requesting th ese authorities to further liaise with the 
competent authorities in the beneficiary country. 
 Extended cumulation shall onl y be permitted under Article 86 (7) and (8), if a country 
with which the European Union has a free- trade agreement in force has agreed to 
provide the beneficiary country with its  support in matters of administrative 
cooperation in the same way as it would provide such support to the customs authorities of the Member States in accordan ce with the relevant provisions of the 
free-trade agreement concerned. 
2. The controls referred to in point (b) of paragraph 1 shall ensure the continued 
compliance of exporters with their obligations . They shall be carried out at intervals 
determined on the basis of appropriate risk  analysis criteria. For that purpose, the 
competent authorities of the beneficiary countries shall require exporters to provide copies or a list of the statements on origin they have made out. 
3. The competent authorities of the beneficiar y countries shall have the right to call for 
any evidence and to carry out any inspection of the exporter's accounts and, where appropriate, those of producers supplying him,  including at the premises, or any other 
check considered appropriate. 
Article 97h 
1. Subsequent verifications of statements on origin shall be carried out at random or 
whenever the customs authorities of the Me mber States have reasonable doubts as to 
their authenticity, the originating status of the products concerned or the fulfilment of 
other requirements of this section. 
 Where the customs authorities of a Memb er State request the cooperation of the 
competent authorities of a beneficiary country to carry out a verification of the 
validity of statements on origin, the originating status of products, or of both, it shall, 
where appropriate, indicate on its request  the reasons why it has reasonable doubts on 
the validity of the statement on origin or the originating status of the products.  
 A copy of the statement on origin and any additional information or documents 
suggesting that the information given on that  statement is incorrect may be forwarded 
in support of the request for verification. 
 The requesting Member State shall set a 6-month initial deadline to communicate the 
results of the verification, starting from the date of the verification request, with the 
exception of requests sent to Norway, Sw itzerland or Turkey for the purpose of WT/COMTD/N/4/Add.5 
Page 32  
 
  verifying replacement statements on origin ma de out in their territories on the basis of 
a statement on origin made out in a beneficiary country, for which this deadline shall be extended to eight months. 
2. If in cases of reasonable doubt there is  no reply within the period specified in 
paragraph 1 or if the reply does not contain sufficient information to determine the 
real origin of the products, a second communication shall be sent to the competent 
authorities. This communication shall set a further deadline of not more than 6 
months. 
 Sub-section 8 
Other provisions 
Article 97i 1. Sub-section 5, 6 and 7 shall apply mutatis mutandis  to: 
(a) exports from the European Union to a beneficiary country for the purpose of 
bilateral cumulation; 
(b) exports from one beneficiary country to another for the purpose of regional 
cumulation as provided for in Article 86 (1) and (5). 
2. A European Union exporter shall be consid ered by the customs authority of a Member 
State at his request as a registered exporter for the purposes of the scheme where he fulfils the following conditions:  
(a) he has an EORI number in accordance with Articles 4k to 4t;  (b) he has the status of 'approved e xporter' under a preferential arrangement;  
(c) he provides in his request addressed to  the customs authority of the Member 
State the following data set out in th e form a model of which appears at 
Annex 13c: 
(i) the details set out in boxes 1 and 4; (ii) the undertaking set out in box 5. 
Article 97j 
1. Sub-sections 1, 2 and 3 shall apply mutatis mutandis  in determining whether products 
may be regarded as originating in a beneficiary country when exported to Ceuta or Melilla or as originating in Ceuta and Melilla  when exported to a beneficiary country 
for the purposes of bilateral cumulation.  
2. Sub-sections 5, 6 and 7 shall apply mutatis mutandis  to products exported from a 
beneficiary country to Ceuta or Melilla and to products exported from Ceuta and 
Melilla to a beneficiary country for the purposes of bilateral cumulation. 
3. The Spanish customs authorities shall be responsible for the application of 
sub-sections 1, 2, 3, 5, 6 and 7 in Ceuta and Melilla. 
4. For the purposes mentioned in paragra phs 1 and 2, Ceuta and Melilla shall be 
regarded as a single territory." 
(2) In Part I, Title IV, Chapter 2, the following Section 1A is inserted: 
"Section 1A 
Procedures and methods of administrative cooperation applicable until the application 
of the registered exporter system   WT/COMTD/N/4/Add.5 
 Page 33 
 
 
  Sub-section 1 
General principles 
Article 97k 
1. Every beneficiary country shall co mply or ensure compliance with:  
(a) the rules on the origin of the products being exported, laid down in Section 1; 
(b) the rules for completion and issue of certificates of origin Form A, a specimen 
of which is set out in Annex 17; 
(c) the provisions for the use of invoice d eclarations, a specimen of which is set 
out in Annex 18; 
(d) the provisions concerning methods of administrative cooperation referred to in 
Article 97s; 
(e) the provisions concerning granting of derogations referred to in Article 89. 
2. The competent authorities of the benefi ciary countries shall cooperate with the 
Commission or the Member States by in particular the following: 
(a) providing all necessary support in the ev ent of a request by the Commission for 
the monitoring by it of the proper management of the scheme in the country 
concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States; 
(b) without prejudice to Articles 97s and 97t, verifying the originating status of 
products and the compliance with the other conditions laid down in this section, 
including visits on the spot, where reque sted by the Commission or the customs 
authorities of the Member States in th e context of origin investigations. 
3. Where in a beneficiary country a competen t authority for issuing certificates of origin 
Form A is designated, documentary proofs of origin are verified, and certificates of 
origin Form A for exports to the European Union are issued, that beneficiary country 
shall be considered to have accepted th e conditions laid down in paragraph 1. 
4. When a country or territory is admitte d or readmitted as a beneficiary country in 
respect of products referred to in Regula tion (EC) No 732/2008, goods originating in 
that country or territory shall benefit from the generalised system of preferences on condition that they were exported from the bene ficiary country or territory on or after 
the date referred to in Article 97s. 
5. A proof of origin shall be valid for 10 m onths from the date of issue in the exporting 
country, and shall be submitted within the sai d period to the customs authorities of the 
importing country. 
Sub-section 2 
Procedures at export in the beneficiary country 
Article 97l 
1. Certificates of origin Form A, a model of  which appears at Annex 17, shall be issued 
on written application from the exporter or his authorised representative, together with any other appropriate supporting documen ts proving that the products to be 
exported qualify for the issue of a certificate of origin Form A. 
2. The certificate shall be made available to the exporter as soon as the export has taken 
place or is ensured. However, a certificat e of origin Form A may exceptionally be 
issued after exportation of the products to which it relates, if: WT/COMTD/N/4/Add.5 
Page 34  
 
  (a) it was not issued at the time of exportation because of errors or involuntary 
omissions or special circumstances; or 
(b) it is demonstrated to the satisfacti on of the competent governmental authorities 
that a certificate of origin Form A was issued but was not accepted at importation for technical reasons. 
3. The competent governmental authorities ma y issue a certificate retrospectively only 
after verifying that the information supplie d in the exporter's application agrees with 
that in the corresponding export file and that a certificate of origin Form A satisfying the provisions of this section was not issu ed when the products in question were 
exported. Box 4 of certificates of origin Fo rm A issued retrospectively must contain 
the endorsement ‘Issued retrospectively’ or ‘Délivré à posteriori’.  
4. In the event of the theft, loss or destruc tion of a certificate of origin Form A, the 
exporter may apply, to the competent govern mental authorities which issued it, for a 
duplicate to be made out on the basis of the export documents in their possession. Box 4 of a duplicate Form A issued in this way must be endorsed with the word 
‘Duplicate’ or ‘Duplicata’, together with the date of issue and the serial number of the 
original certificate. The duplicate takes effect from the date of the original. 
5. For the purposes of verifying whether th e product for which a certificate of origin 
Form A is requested complies with the re levant rules of origin, the competent 
governmental authorities shall be entitled to call for any documentary evidence or to 
carry out any check which th ey consider appropriate. 
6. Completion of box 2 of the certificate of origin Form A shall be optional. Box 12 
shall bear the mention ‘European Union’ or  the name of one of the Member States. 
The date of issue of the certificate of origin  Form A shall be indicated in box 11. The 
signature to be entered in that box, whic h is reserved for the competent governmental 
authorities issuing the certificate, as well as the signature of the exporter’s authorised 
signatory to be entered in box 12, shall be handwritten. 
Article 97m 
1. The invoice declaration may be made out by any exporter for any consignment 
consisting of one or more packages contai ning originating products whose total value 
does not exceed EUR 6000, and provided that the administrative cooperation referred to in Article 97k (2) applies to this procedure. 
2. The exporter making out an invoice declaration shall be prepared to submit at any 
time, at the request of the customs or ot her competent governmental authorities of the 
exporting country, all appropriate documents  proving the originating status of the 
products concerned. 
3. An invoice declaration shall be made out by the exporter in either French or English 
by typing, stamping or printing on the invoice, the delivery note or any other 
commercial document, the declaration, the text of which appears in Annex 18.  If the declaration is handwritten, it shall be written in ink in printed characters. Invoice declarations shall bear the original signature of the exporter in manuscript. 
4. The use of an invoice declaration shall be subject to the following conditions: 
(a) one invoice declaration shall be made out for each consignment; 
(b) if the goods contained in the consignment have already been subject to 
verification in the exporting country by reference to the definition of 'originating products', the exporter may refer to this check in the invoice 
declaration.  WT/COMTD/N/4/Add.5 
 Page 35 
 
 
  5. When cumulation under Articles 84, 85 or 86 applies, the competent governmental 
authorities of the beneficiary country called on to issue a certificate of origin Form A for products in the manufacture of which ma terials originating in a party with which 
cumulation is permitted are used shall rely on the following: 
 - in the case of bilateral cumulation, on the proof of origin provided by the exporter's 
supplier and issued in accordance with  the provisions of sub-section 5; 
 - in the case of cumulation with Norw ay, Switzerland or Turkey, on the proof of 
origin provided by the exporter’s supplie r and issued in accordance with the GSP 
rules of origin of Norway, Switzerland or Turkey, as the case may be; 
 - in the case of regional cumulation, on the pr oof of origin provided by the exporter's 
supplier, namely a certificate of origin Form A, a model of which appears at 
Annex 17 or, as the case may be, an invoice declaration, the text of which appears in Annex 18; 
 - in the case of extended cumulation, on the pr oof of origin provided by the exporter's 
supplier and issued in accord ance with the provisions of the relevant free-trade 
agreement between the European Union and the country concerned; 
 In the cases referred to in the first, sec ond, third and fourth indent of the first 
sub-paragraph, Box 4 of certificate of or igin Form A shall, as the case may be, 
contain the indication 'EU cumulation', 'Norway cumulation', 'Switzerland cumulation', 'Turkey cumulation', 'regiona l cumulation', 'extended cumulation with 
country x' or 'Cumul UE', 'Cumul Norvège', 'Cumul Suisse', 'Cumul Turquie', 'cumul 
regional', 'cumul étendu avec le pays x'. 
Sub-section 3 
Procedures at release for free circulation in the European Union 
Article 97n 
1. Certificates of origin Form A or invoi ce declarations shall be submitted to the 
customs authorities of the Member States of importation in accordance with the 
procedures concerning the customs declaration. 
2. Proofs of origin which are submitted to  the customs authorities of the importing 
country after the period of validity mentioned in Article 97k (5) may be accepted for the purpose of applying the tariff pref erences, where failure to submit these 
documents by the final date set is due to exceptional circumstances.  In other cases of 
belated presentation, the customs authorities of the importing country may accept the 
proofs of origin where the products have been presented to customs before the said final date. 
Article 97o 
1. Where, at the request of the importer and on the conditions laid down by the customs 
authorities of the importing Member State, dismantled or non-assembled products 
within the meaning of General rule 2(a) for the interpretation of the Harmonized 
System and falling within Section XVI or XVII or heading No 7308 or 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products may be submitted to the customs authorities on importation of the first instalment. 
2. At the request of the importer and having regard to the conditions laid down by the 
customs authorities of the importing Member State, a single proof of origin may be WT/COMTD/N/4/Add.5 
Page 36  
 
  submitted to the customs authorities at the importation of the first consignment when 
the goods: 
(a) are imported within the framework of frequent and continuous trade flows of a 
significant commercial value; 
(b) are the subject of the same contract of sale, the parties of this contract 
established in the exporting country or in the Member State(s); 
(c) are classified in the same code (ei ght digits) of the Combined Nomenclature; 
(d) come exclusively from the same exporte r, are destined for the same importer, 
and are made the subject of entry forma lities at the same customs office of the 
same Member State. 
 This procedure shall be applicable for a period determined by the competent customs 
authorities.  
Article 97p 
1. When originating products are placed under the control of a customs office of a single 
Member State, it shall be possible to replace the original proof of origin by one or 
more certificates of origin Form A for the purpose of sending all or some of these 
products elsewhere within the European Union or, where applicable, to Norway, 
Switzerland or Turkey. 
2. Replacement certificates of origin Form A shall be issued by the customs office under 
whose control the products are placed. The replacement certificate shall be made out 
on the basis of a written request by the re-exporter. 
3. The top right-hand box of the replacement certificate shall indicate the name of the 
intermediary country where it is issued. B ox 4 shall contain the words 'Replacement 
certificate' or 'Certificat de remplacement', as  well as the date of issue of the original 
certificate of origin and its serial number.  The name of the re-exporter shall be given in box 1.  The name of the final consignee ma y be given in box 2.  All particulars of 
the re-exported products appearing on the orig inal certificate shall be transferred to 
boxes 3 to 9 and references to the re-exporter's invoice shall be given in box 10. 
4. The customs authorities which issued the replacement certificate shall endorse 
box 11.  The responsibility of the authorities shall be confined to the issue of the replacement certificate.  The particulars in box 12 concerning the country of origin and the country of destination shall be take n from the original certificate.  This box 
shall be signed by the re-exporter.  A re -exporter who signs this box in good faith 
shall not be responsible for the accuracy of the particulars entered on the original certificate. 
5. The customs office which is requested to perform the operation referred to in 
paragraph 1 shall note on the original certifi cate the weights, numbers and nature of 
the products forwarded and indicate there on the serial numbers of the corresponding 
replacement certificate or certificates.  It sha ll keep the original certificate for at least 
three years.  A photocopy of the original certificate may be annexed to the replacement certificate. 
6. In the case of products which benefit from the tariff preferences under a derogation 
granted in accordance with Article 89 the pr ocedure laid down in this Article shall 
apply only when such products are intended for the European Union.  Where the 
product concerned has acquired originating status through regional cumulation, a 
replacement certificate may only be made  out for sending products to Norway,  WT/COMTD/N/4/Add.5 
 Page 37 
 
 
  Switzerland or Turkey where these count ries apply the same regional cumulation 
rules as the European Union. 
Article 97q 
1. Products sent as small packages from privat e persons to private persons or forming 
part of travellers' personal luggage sh all be admitted as originating products 
benefiting from the tariff preferences referre d to in Article 66 without requiring the 
presentation of a certificate of origin Form A or an invoice declaration, provided that  
(a) such products:  
(i) are not imported by way of trade; (ii) have been declared as meeting the conditions required for benefiting 
from the scheme;  
(b) there is no doubt as to the veracity of the declaration referred to in point (a)(ii). 
2. Imports shall not be considered as impor ts by way of trade if all the following 
conditions are met: 
(a) the imports are occasional; 
(b) the imports consist solely of products for the personal use of the recipients or 
travellers or their families; 
(c) it is evident from the nature and quan tity of the products that no commercial 
purpose is in view. 
3. The total value of the prod ucts referred to in paragra ph 2 shall not exceed EUR 500 in 
the case of small packages or EUR 1200 in the case of products forming part of 
travellers' personal luggage. 
Article 97r 
1. The discovery of slight discrepancies be tween the statements made in the certificate 
of origin Form A or in an invoice declaration, and those made in the documents submitted to the customs office for the pur pose of carrying out the formalities for 
importing the products shall not ipso facto render the certificate or declaration null 
and void if it is duly established that that document does correspond to the products submitted. 
2. Obvious formal errors on a certificate of origin Form A, a movement certificate 
EUR.1 or an invoice declaration shall not cau se this document to be rejected if these 
errors are not such as to create doubts con cerning the correctness of the statements 
made in that document. 
Sub-section 4 
Methods of administrative cooperation 
Article 97s 
1. The beneficiary countries shall inform th e Commission of the names and addresses of 
the governmental authorities situated in thei r territory which are empowered to issue 
certificates of origin Form A, together w ith specimen impressions of the stamps used 
by those authorities, and the names and addresses of the relevant governmental 
authorities responsible for the control of the certificates of origin Form A and the 
invoice declarations.  
 The Commission will forward this information to the customs authorities of the 
Member States. When this information is communicated within the framework of an WT/COMTD/N/4/Add.5 
Page 38  
 
  amendment of previous communications, the Commission will indicate the date of 
entry into use of those new stamps accord ing to the instructions given by the 
competent governmental authorities of the be neficiary countries. This information is 
for official use; however, when goods are to be released for free circulation, the customs authorities in question may allow the importer or his duly authorised 
representative to consult the specimen impressions of the stamps. 
 Beneficiary countries which have already pr ovided the information required under the 
first sub-paragraph shall not be obliged to provide it again, unless there has been a 
change. 
2. For the purpose of Article 97k (4) the Commission will publish, in the Official 
Journal of the European Union (‘C’ series) , the date on which a country or territory 
admitted or readmitted as a beneficiary count ry in respect of products referred to in 
Regulation (EC) No 732/2008 met the obligations set out in paragraph 1. 
3. The Commission will send to the benefici ary countries specimen impressions of the 
stamps used by the customs authorities of the Member States for the issue of 
movement certificates EUR.1 upon request of the competent authorities of the 
beneficiary countries. 
Article 97t 
1. Subsequent verifications of certificates of origin Form A and invoice declarations 
shall be carried out at random or whenev er the customs author ities of the Member 
States have reasonable doubts as to the authenticity of such documents, the 
originating status of the products concerned or the fulfilment of the other 
requirements of this section. 
2. When they make a request for subsequent  verification, the customs authorities of the 
Member States shall return th e certificate of origin Form A and the invoice, if it has 
been submitted, the invoice declaration,  or a copy of these documents, to the 
competent governmental authorities in the exporting beneficiary country giving, 
where appropriate, the reasons for the e nquiry.  Any documents and information 
obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification. 
 If the customs authorities of the Member Stat es decide to suspend the granting of the 
tariff preferences while awaiting the results of  the verification, release of the products 
shall be offered to the importer subject to any precautionary measures judged 
necessary. 
3. When a request for subsequent verificati on has been made, such verification shall be 
carried out and its results communicated to  the customs authorities of the Member 
States within a maximum of six months or, in the case of requests sent to Norway, 
Switzerland or Turkey for the purpose of verifying replacement proofs of origin made 
out in their territories on the basis of a cer tificate of origin Form A or an invoice 
declaration made out in a beneficiary country, within a maximum of eight months from the date on which the request was sent.  The results shall be such as to establish 
whether the proof of origin in question a pplies to the products actually exported and 
whether these products can be considered as products originating in the beneficiary 
country. 
4. In the case of certificates of origin Form  A issued following bilateral cumulation, the 
reply shall include a copy (copies) of the movement certificate(s) EUR.1 or, where necessary, of the corresponding invoice declaration(s).  WT/COMTD/N/4/Add.5 
 Page 39 
 
 
  5. If in cases of reasonable doubt there is no reply within the six months specified in 
paragraph 3 or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be sent to the comp etent authorities.  If after the second 
communication the results of the verification are not communicated to the requesting 
authorities within four months from the date on which the second communication was 
sent, or if these results do not allow the authenticity of the document in question or 
the real origin of the products to be determined, the requesting authorities shall, 
except in exceptional circumstances, refu se entitlement to the tariff preferences. 
6. Where the verification procedure or an y other available information appears to 
indicate that the rules of origin are being contravened, the exporting beneficiary 
country shall, on its own initiative or at the request of the customs authorities of the Member States, carry out appropriate inqui ries or arrange for such inquiries to be 
carried out with due urgency to identify and prevent such contraventions.  For this purpose, the Commission or the customs authorities of the Member States may 
participate in the inquiries. 
7. For the purposes of the subsequent verifi cation of certificates of origin Form A, the 
exporters shall keep all appropriate documen ts proving the originating status of the 
products concerned and the competent gove rnmental authorities of the exporting 
beneficiary country shall keep copies of the certificates, as well as any export 
documents referring to them.  These documents shall be kept for at least three years 
from the end of the year in which the cer tificate of origin Form A was issued. 
Article 97u 
1. Articles 97s and 97t shall also apply between the countries of the same regional group 
for the purposes of provision of information to the Commission or to the customs 
authorities of the Member States and of the subsequent verification of certificates of 
origin Form A or invoice declarations issu ed in accordance with the rules on regional 
cumulation of origin. 
2. For the purpose of Articles 85, 97m and 97p, the agreement concluded between the 
European Union, Norway, Switzerland and Turkey shall include inter alia an 
undertaking to provide each other with the necessary support in matters of 
administrative cooperation. 
 For the purpose of Articles 86 (7) and (8) and 97k, the country with which the 
European Union has concluded a free-trade agreement in force and which has agreed 
to be involved in extended cumulation with a beneficiary country shall also agree to 
provide the latter with its support in matter s of administrative cooperation in the same 
way as it would provide such support to the customs authorities of the Member States 
in accordance with the relevant provisions  of the free-trade agreement concerned. 
Sub-section 5 
Procedures for the purpose of bilateral cumulation 
Article 97v 
1. Evidence of the originating status of Eur opean Union products shall be furnished by 
either: 
(a) the production of a movement certificate EUR.1, a specimen of which is set out 
in Annex 21;  or 
(b) the production of an invoice declaration, the text of which is set out in 
Annex 18. An invoice declaration may be made out by any exporter for WT/COMTD/N/4/Add.5 
Page 40  
 
  consignments containing originating products whose total value does not 
exceed EUR 6 000, or by an approved European Union exporter. 
2. The exporter or his authorised representative shall enter 'GSP beneficiary countries' 
and 'EU', or 'Pays bénéficiaires du SPG ' and 'UE', in box 2 of the movement 
certificate EUR.1. 
3. The provisions of this section concerning the issue, use and subsequent verification of 
certificates of origin Form A shall apply mutatis mutandis  to EUR.1 movement 
certificates and, with the exception of the pr ovisions concerning their issue, to invoice 
declarations. 
4. The customs authorities of the Member States may authorise any exporter, hereinafter 
referred to as an 'approved exporter', w ho makes frequent shipments of products 
originating in the European Union within the framework of bilateral cumulation to 
make out invoice declarations , irrespective of the value of the products concerned, 
where that exporter offers, to the satisfacti on of the customs authorities, all guarantees 
necessary to verify:  
(a) the originating status of the products as well as  
(b) the fulfilment of other requirements applicable in that Member State. 
5. The customs authorities may grant the status of approved exporter subject to any 
conditions which they consider appropriate. The customs authorities shall grant to the 
approved exporter a customs authorisation number which shall appear on the invoice declaration.  
6. The customs authorities shall monitor the use of the authorisation by the approved 
exporter.  The customs authorities may withdraw the authorisation at any time.  
 They shall withdraw the authorisation in each of the following cases: 
(a) the approved exporter no longer o ffers the guarantees referred to in 
paragraph 4;  
(b) the approved exporter does not fulfil th e conditions referred to in paragraph 5; 
(c) the approved exporter otherwise mak es improper use of the authorisation. 
7. An approved exporter shall not be required to sign invoice declarations provided that 
he gives the customs authorities a written undertaking that he accepts full responsibility for any invoice declaration whic h identifies him as if he had signed it in 
manuscript. 
Sub-section 6 
Ceuta and Melilla 
Article 97w 
The provisions of this section concerning the issue, use and subsequent verification of 
proofs of origin shall apply mutatis mutandis  to products exported from a beneficiary 
country to Ceuta and Melilla and to produc ts exported from Ceuta and Melilla to a 
beneficiary country for the purposes of bilateral cumulation. 
Ceuta and Melilla shall be regarded as a single territory. The Spanish customs authorities shall be responsib le for the application of this section in 
Ceuta and Melilla."  WT/COMTD/N/4/Add.5 
 Page 41 
 
 
  (3) In Part I, Title IV, Chapter 2, Section 2, the following Article 97x is inserted before sub-
section 1: 
"Article 97x 1. For the purposes of this section: 
(a) 'manufacture' means any kind of wo rking or processing including assembly; 
(b) 'material' means any ingredient, raw material, component or part, etc., used in 
the manufacture of the product; 
(c) 'product' means the product being manufact ured, even if it is intended for later 
use in another manufacturing operation; 
(d) 'goods' means both materials and products; 
(e) 'customs value' means the value as determined in accord ance with the 1994 
Agreement on Implementation of Articl e VII of the General Agreement on 
Tariffs and Trade (WTO Agreement on Customs Valuation); 
(f) 'ex-works price' in the list in Annex 15 means the price paid for the product ex-
works to the manufacturer in whose undert aking the last working or processing 
is carried out, provided that the price includes the value of all the materials 
used, minus any internal taxes which are, or may be, repaid when the product obtained is exported; 
 Where the actual price paid does not reflect all costs related to the 
manufacturing of the product which are actually incurred in the beneficiary country, the ex-works price means the sum of all those costs, minus any 
internal taxes which are, or may be, repaid when the product obtained is 
exported. 
(g) 'value of materials' in the list in Annex 15 means the customs value at the time 
of importation of the non-originating mate rials used, or, if this is not known 
and cannot be ascertained, the first ascert ainable price paid for the materials in 
the European Union or in the beneficiary country within the meaning of 
Article 98(1).  Where the value of the or iginating materials used needs to be 
established, this sub-para graph shall be applied mutatis mutandis ; 
(h) 'chapters', 'headings' and 'sub-headings ' mean the chapters, the headings and 
'sub-headings' (four- or six-digit codes) used in the nomenclature which makes 
up the Harmonized System; 
(i) 'classified' refers to the classification of a product or material under a particular 
heading or sub-heading of the Harmonized System; 
(j) 'consignment' means products which are either: 
- sent simultaneously from one e xporter to one consignee, or 
- covered by a single transport document covering their shipment from the 
exporter to the consignee or, in the absence of such document, by a 
single invoice. 
2. For the purpose of paragraph 1(f), wher e the last working or processing has been 
subcontracted to a manufacturer, the term ‘manufacturer’ referred to in the first paragraph of paragraph 1(f) may refer to  the enterprise that has employed the 
subcontractor.". WT/COMTD/N/4/Add.5 
Page 42  
 
  (4) In Article 99 the following point (d)a is inserted: 
" (d)a products from slaughtered animals born and raised there;". 
(5) Article 101(1) is amended as follows: 
(a) point (g) is replaced by the following: " (g) operations to colour or flavour sugar or  form sugar lumps; partial or total milling 
of crystal sugar;"; 
(b) point (m) is replaced by the following: " (m) simple mixing of products, whether or not of different kinds; mixing of sugar 
with any material;"; 
(c) the following point (m)a is inserted: 
" (m)a simple addition of water or dilu tion or dehydratation or denaturation of 
products;". 
(6) Annex 13a set out in Annex I to  this Regulation is inserted. 
(7) Annex 13b set out in Annex II to this Regulation is inserted. 
(8) Annex 13c set out in Annex III to this Regulation is inserted. 
(9) Annex 13d set out in Annex IV to  this Regulation is inserted. 
(10) In Annex 14, in Notes 1 and 3.1 the phrase "Ar ticles 69 and 100" is replaced by "Article 100". 
(11) Annex 17 is amended in accordance wi th Annex V to this Regulation. 
(12) Annex 18 is replaced by the text set out  in Annex VI to this Regulation. 
Article 2 
Beneficiary countries shall submit to the Commission the undertakin g in accordance with 
Article 68(3) of Regulation (EC) No 2454/93, as amended by this Regula tion, and information 
required by Article 69 of that regulation, at least three months before the actual application in their 
territories of the registered exporter system.  On 1 July 2016 and 1 July 2019 at the latest the Commission will examine the state of preparation of 
beneficiary countries for the application of the registered exporter system. The Commission will 
propose any necessary adjustments. 
Article 3 
1. This Regulation shall enter into force on the seventh day following that of its publication in 
the Official Journal of the European Union . 
2. It shall apply from 1 January 2011. 
3. Subject to paragraph 4 of this Article, point (1), insofar as it relates to Articles 68 to 71, 90 
to 97i and 97j (2), point (8) and point (9) of Article 1 shall apply from 1 January 2017. 
4. Beneficiary countries which are not in a position to implement the registered exporter 
system on the date specified in paragraph 3 and which make a written request to the 
Commission before 1 July 2016 or in relati on to which in accordance with the second 
paragraph of Article 2 the Commission has propo sed adjustments, may continue to apply the 
provisions set out in Title IV Chapter 2 Sec tion 1A and Annexes 17 and 18 of Regulation 
(EC) No 2454/93, as amended by this Regulation, until 1 January 2020.  WT/COMTD/N/4/Add.5 
 Page 43 
 
 
  5. Point (2) of Article 1 shall apply until th e date specified in paragraph 3 or, for the 
beneficiary countries referred to in paragraph 4,  until the date specified in paragraph 4.  
This Regulation shall be binding in its entirety and directly applicable in all Member States. 
Done at Brussels,  
 For the Commission 
 The President 
  WT/COMTD/N/4/Add.5 
Page 44  
 
  ANNEX I
 
"ANNEX 13a 
 
(referred to in Article 76(1)) 
 
INTRODUCTORY NOTES AND LIST OF WORKING OR PROCESSING OPERATIONS 
WHICH CONFER ORIGINATING STATUS  
 
PART I 
 
INTRODUCTORY NOTES 
 
Note 1 – General introduction 
1.1 This Annex sets out rules for all products, but  the fact that a product is included in it does 
not mean that it is necessarily covered by the scheme of generalised tariff preferences 
(GSP).  The list of products covered by the GSP, the scope of GSP preferences and the 
exclusions applicable to certain beneficiar y countries are laid down in Regulation (EC) 
No 732/2008 (for the period from 1 January 2009 to 31 December 2011). 
1.2 This Annex lays down the c onditions pursuant to Article 76 under which products shall be 
considered to originate in the beneficiary count ry concerned.  There are four different types 
of rule, which vary according to the product: 
(a) through working or processing a maximu m content of non-originating materials 
is not exceeded; 
(b) through working or processing the 4-digit Harmonized System heading or 
6-digit Harmonized System sub-heading of the manufactured products becomes different from the 4-digit Harmonized System heading or 6-digit sub-heading 
respectively of the materials used; 
(c) a specific working and processing operation is carried out; (d) working or processing is carried out on certain wholly obtained materials. 
Note 2 – The structure of the list 
2.1. Columns 1 and 2 describe the product obtained. Column 1 gives the chapter number, 4-digit 
heading or 6-digit sub-heading number used in the Harmonized System, as appropriate.  
Column 2 gives the description of goods used in th at system for that heading or chapter.  For 
each entry in columns 1 and 2, subject to Note 2.4, one or more rules ("qualifying 
operations") are set out in column 3. These qualifying operations concern only non-
originating materials.  Where, in some cases, th e entry in column 1 is preceded by "ex", this 
signifies that the rule in column 3 applies only to the part of that heading as described in 
column 2. 
2.2. Where several Harmonized System headings  or sub-headings 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 ru le in column 3 applies to all products which, 
under the Harmonized System, are classified in headings of the chapter or in any of the 
headings or sub-headings grouped together in column 1. 
2.3. 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.  WT/COMTD/N/4/Add.5 
 Page 45 
 
 
  2.4 Where two alternative rules are set out in column 3, separated by "or", it is at the choice of 
the exporter which one to use. 
2.5 In most cases, the rule(s) set out in colu mn 3 shall apply to all beneficiary countries 
(i.e. both those benefiting from the "Special arrangement for least developed countries" 
(LDCs) of GSP (also known as Everything Bu t Arms or EBA), and those benefiting from 
the GSP general arrangement or the Special incentive arrangement for sustainable 
development and good governance, also known as "GSP Plus". However, for some products 
a less stringent rule shall apply for products or iginating in LDCs.  In these cases, column 3 
is split into two sub-columns, (a) and (b), with  sub-column (a) showing the rule applicable 
to LDCs and sub-column (b) showing the rule applicable to all other beneficiary countries. 
The countries benefiting from the special arrangement for the least developed countries are 
listed in Regulation (EC) No 732/2008. 
Note 3 – Examples of how to apply the rules 
3.1. Article 76(2), concerning produc ts having acquired originating status which are used in the 
manufacture of other products, shall apply, re gardless of whether this status has been 
acquired inside the factory where these products are used or in another factory in the 
beneficiary country or in the European Union. 
3.2. Pursuant to Article 78, the working or  processing carried out must go beyond the list of 
operations mentioned in that Article. If it does not, the goods shall not qualify for the 
granting of the benefit of preferential tariff treatment, even if the conditions set out in the list below are met. 
Subject to the provision referred to in the firs t sub-paragraph, the rules in the list represent 
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 originating status.  Thus, if a rule provides 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, a nd the use of such material at a later stage is 
not. 
3.3. Without prejudice to Note 3.2, where a rule uses the expression "Manufacture from 
materials of any heading", then materials of any heading(s) (even materials of the same 
description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule. 
However, the expression "Manufacture from mate rials of any heading, including other 
materials of heading ..." or "Manufacture from materials of any heading, including other materials of the same heading as the product" me ans that materials of any heading(s) may be 
used, except those of the same description as th e product as given in column 2 of the list. 
3.4. When a rule in the list specifies that a product may be manufactured from more than one 
material, this means that one or more materials may be used.  It does not require that all be 
used. 
3.5. Where a rule in the list specifies that a product must be manufactured from a particular 
material, the rule does not prevent the use also  of other materials which, because of their 
inherent nature, cannot satisfy this condition. 
Note 4 – General provisions concerning certain agricultural goods 
4.1. Agricultural goods falling within Chapters 6,  7, 8, 9, 10, 12 and heading 2401 which are 
grown or harvested in the territory of a benefici ary country shall be treated as originating in 
the territory of that country, even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from another country. WT/COMTD/N/4/Add.5 
Page 46  
 
  4.2. In cases where the content of non origina ting sugar in a given product is subject to 
limitations, the weight of sugars of head ings 1701 (sucrose) and 1702 (e.g., fructose, 
glucose, lactose, maltose, isoglucose or invert  sugar) used in the manufacture of the final 
product and used in the manufacture of the non- originating products incorporated in the 
final product is taken into account for the calculation of such limitations. 
Note 5 - Terminology used in resp ect of certain textile products 
5.1. The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic 
fibres. It is restricted to the stages before spinning takes place, including waste, and, unless 
otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun. 
5.2. The term "natural fibres" includes horsehair of heading 0503, silk of headings 5002 and 
5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305. 
5.3. 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. 
5.4. The term "man-made staple fibres" is used in the list to refer to synthetic or artificial 
filament tow, staple fibres or waste, of headings 5501 to 5507. 
Note 6 - Tolerances applicable to products  made of a mixture of textile materials 
6.1. Where, for a given product in the list, refere nce is made to this Note, the conditions set out 
in column 3 shall not be applied to any basic te xtile materials used in the manufacture of this 
product and which, taken together, represent 10% or  less of the total weight of all the basic 
textile materials used. (See also Notes 6.3 and 6.4) 
6.2. However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which 
have been made from two or more basic textile materials. 
The following are the b asic textile materials: 
– silk; 
– wool; 
– coarse animal hair; 
– fine animal hair; 
– horsehair; 
– cotton; 
– paper-making materials and paper; 
– flax; 
– true hemp; 
– jute and other textile bast fibres; 
– sisal and other textile fibres of the genus Agave; 
– coconut, abaca, ramie and other vegetable textile fibres; 
– synthetic man-made filaments; 
– artificial man-made filaments; 
– current-conducting filaments;  WT/COMTD/N/4/Add.5 
 Page 47 
 
 
  – synthetic man-made staple fibres of polypropylene; 
– synthetic man-made staple fibres of polyester; 
– synthetic man-made staple fibres of polyamide; 
– synthetic man-made staple fibres of polyacrylonitrile; 
– synthetic man-made staple fibres of polyimide; 
– synthetic man-made staple fibres of polytetrafluoroethylene; 
– synthetic man-made staple fibr es of poly(phenylene sulphide); 
– synthetic man-made staple fibres of poly(vinyl chloride); 
– other synthetic man-made staple fibres; 
– artificial man-made staple fibres of viscose; 
– other artificial man-made staple fibres; 
– yarn made of polyurethane segmented with fl exible segments of polyether, whether or 
not gimped; 
– yarn made of polyurethane segmented with fl exible segments of polyester, whether or 
not gimped; 
– products of heading 5605 (meta llised yarn) incorporating strip consisting of a core of 
aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between tw o layers of plastic film; 
– other products of heading 5605; 
– glass fibres; 
– metal fibres. 
Example: 
A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple 
fibres of heading 5506, is a mixed yarn.  Therefore, non-originating synthetic staple fibres which do not satisfy the origin rules may be used, provided that their total weight does not 
exceed 10% of the weight of the yarn. 
Example: 
A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic 
yarn of staple fibres of heading 5509, is a mi xed fabric.  Therefore, synthetic yarn which 
does not satisfy the origin rules, or woollen yarn  which does not satisfy the origin rules, or a 
combination of the two, may be used, provide d that their total weight does not exceed 10% 
of the weight of the fabric. 
Example: 
Tufted textile fabric, of heading 5802, made  from cotton yarn of heading 5205 and cotton 
fabric of heading 5210, is only a mixed product if the cotton fabric is itself a mixed fabric 
made from yarns classified in two separate headings, or if the cotton yarns used are 
themselves mixtures. WT/COMTD/N/4/Add.5 
Page 48  
 
  Example: 
If the tufted textile fabric concerned had b een made from cotton yarn of heading 5205 and 
synthetic fabric of heading 5407, then, obviou sly, the yarns used are two separate basic 
textile materials and the tufted textile fabric is, accordingly, a mixed product. 
6.3. In the case of products incorporating "yarn made of polyurethane segmented with flexible 
segments of polyether, whether or not gimped", th e tolerance is 20% in respect of this yarn. 
6.4. In the case of products incorporating "strip consisting of a core of aluminium foil or of a 
core of plastic film whether or not coated with aluminium powder, of a width not exceeding 
5 mm, sandwiched by means of a transparent or  coloured adhesive between two layers of 
plastic film", the tolerance is 30% in respect of this strip.  
Note 7 - Other tolerances applicable to certain textile products 
7.1. Where, in the list, reference is made to th is Note, textile materials which do not satisfy the 
rule set out in the list in column 3 for th e made-up product concerned, may be used, 
provided that they are classified in a heading other than that of the product and that their value does not exceed 8% of the ex-works price of the product. 
7.2. Without prejudice to Note 7.3, materials, wh ich are not classified within Chapters 50 to 63, 
may be used freely in the manufacture of te xtile products, whether or not they contain 
textiles. 
Example: 
If a rule in the list provides that, for a particul ar textile item (such as trousers), yarn must be 
used, this does not prevent the use of metal items, such as buttons, because buttons are not 
classified within Chapters 50 to 63.  For th e same reason, it does not prevent the use of 
slide-fasteners, even though slide -fasteners normally contain textiles. 
7.3. Where a percentage-rule applies, the valu e of materials which are not classified within 
Chapters 50 to 63 must be taken into acc ount when calculating the value of the 
non-originating materials incorporated. 
Note 8 - Definition of specific processes and simple operations carried out in respect of certain 
products of Chapter 27 
8.1. For the purposes of headings  ex 2707 and 2713, the "specific processes" are the following: 
(a) vacuum-distillation; (b) redistillation by a very thorough fractionation-process
11; 
(c) cracking; 
(d) reforming; 
(e) extraction by means of selective solvents; (f) the process comprising all of the followi ng operations: processing with concentrated 
sulphuric acid, oleum or sulphuric anhydr ide; neutralisation with alkaline agents; 
decolourisation and purification with natura lly-active earth, activated earth, activated 
charcoal or bauxite; 
(g) polymerisation; (h) alkylation; (i) isomerisation. 
                                                     
 
11 See additional explanatory Note 4(b) to Ch apter 27 of the Combined Nomenclature.  WT/COMTD/N/4/Add.5 
 Page 49 
 
 
  8.2. For the purposes of headings 2710, 2 711 and 2712, the “specific processes” are the 
following: 
(a) vacuum-distillation; (b) redistillation by a very thorough fractionation-process
12; 
(c) cracking; 
(d) reforming; 
(e) extraction by means of selective solvents; (f) the process comprising all of the followi ng operations: processing with concentrated 
sulphuric acid, oleum or sulphuric anhydr ide; neutralisation with alkaline agents; 
decolourisation and purification with natura lly-active earth, activated earth, activated 
charcoal or bauxite; 
(g) polymerisation; (h) alkylation; (ij) isomerisation; (k) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, 
resulting in a reduction of at least 85% of the sulphur-content of the products 
processed (ASTM D 1266-59 T method); 
(l) in respect of products of heading 2710 only, deparaffining by a process other than 
filtering; 
(m) in respect of heavy oils of heading ex 2710 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 desulphurisation, when the hydrogen constitutes an active 
element in a chemical reaction. The furthe r treatment, with hydrogen, of lubricating 
oils of heading ex 2710 (e.g. hydrofinishi ng or decolourisation), in order, more 
especially, to improve colour or stability shall not, however, be deemed to be a specific process; 
(n) in respect of fuel oils of heading ex  2710 only, atmospheric distillation, on condition 
that less than 30% of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method; 
(o) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, 
treatment by means of a high-frequency electrical brush-discharge. 
(p) in respect of crude products (other than pe troleum jelly, ozokerite, lignite wax or peat 
wax, paraffin wax containing by weight less than 0.75% of oil) of heading ex 2712 
only, de-oiling by fractional crystallisation. 
8.3. For the purposes of headings ex 2707 a nd 2713, simple operations, such as cleaning, 
decanting, desalting, water-separation, filte ring, colouring, marking, obtaining a 
sulphur-content as a result of mixing products with different sulphur-contents, or any 
combination of these operations or like operations, do not confer origin.  
                                                     
 
12 See additional explanatory Note 4(b) to Ch apter 27 of the Combined Nomenclature. WT/COMTD/N/4/Add.5 
Page 50  
 
  PART II 
 
LIST OF PRODUCTS AND WORKING OR PROCESSING OPERATIONS WHICH 
CONFER ORIGINATING STATUS 
 
Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
Chapter 1 Live animals All the animals of Chapter 1 are wholly obtained 
Chapter 2 Meat and edible meat 
offal Manufacture in which all the meat and edible meat offal in the 
products of this chapter is wholly obtained 
ex Chapter 3 Fish and crustaceans, 
molluscs and other aquatic invertebrates, 
except for: All fish and crustaceans, molluscs and other aquatic invertebrates are 
wholly obtained  
0304 Fish fillets and other 
fish meat (whether or 
not minced), fresh, 
chilled of frozen Manufacture in which all the materi als of Chapter 3 used are wholly 
obtained 
0305 Fish, dried, salted or 
in brine; smoked 
fish, whether or not 
cooked before or during the smoking 
process; flours, 
meals and pellets of fish, fit for human 
consumption Manufacture in which all the materi als of Chapter 3 used are wholly 
obtained 
ex 0306 Crustaceans, whether 
in shell or not, dried, salted or in brine; 
crustaceans, in shell, 
cooked by steaming or by boiling in 
water, whether or not 
chilled, frozen, dried, 
salted or in brine; 
flours, meals and pellets of 
crustaceans, fit for 
human consumption Manufacture in which all the materi als of Chapter 3 used are wholly 
obtained 
ex 0307 Molluscs, whether in 
shell or not, dried, 
salted or in brine; 
aquatic invertebrates other than 
crustaceans and 
molluscs, dried, salted or in brine; 
flours, meals and 
pellets of aquatic Manufacture in which all the materi als of Chapter 3 used are wholly 
obtained  WT/COMTD/N/4/Add.5 
 Page 51 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
invertebrates other 
than crustaceans, fit 
for human 
consumption 
Chapter 4 Dairy produce; birds' 
eggs; natural honey; edible products of 
animal origin, not 
elsewhere specified or included; Manufacture in which: 
- all the materials of Chapter 4 used are wholly obtained; and - the weight of sugar
13 used does not exceed 40% of the weight of the 
final product  
ex Chapter 5 Products of animal 
origin, not elsewhere 
specified or included , except for: Manufacture from materials of any heading 
ex 0511 91 Inedible fish eggs 
and roes All the eggs and roes are wholly obtained 
Chapter 6 Live trees and other 
plants; bulbs, roots and the like; cut 
flowers and 
ornamental foliage Manufacture in which all the materi als of Chapter 6 used are wholly 
obtained  
Chapter 7 Edible vegetables 
and certain roots and 
tubers Manufacture in which all the materi als of Chapter 7 used are wholly 
obtained  
Chapter 8 Edible fruit and nuts; 
peel of citrus fruits 
or melons Manufacture in which: 
- all the fruit, nuts and peels of citr us fruits or melons of Chapter 8 
used are wholly obtained, and 
- the weight of sugar14 used does not exceed 40% of the weight of the 
final product 
Chapter 9 Coffee, tea, maté and 
spices;  Manufacture from materials of any heading 
Chapter 10 Cereals Manufacture in which all the materials of Chapter 10 used are wholly 
obtained 
ex Chapter 11 Products of the 
milling industry; 
malt; starches; 
inulin; wheat gluten; except for: Manufacture in which all the materials of Chapters 10 and 11, 
headings 0701 and 2303, and sub-heading 0710 10 used are wholly 
obtained 
ex 1106 Flour, meal and 
powder of the dried, 
shelled leguminous vegetables of 
heading 0713 Drying and milling of leguminous vegetables of heading 0708 
                                                      
13 See Introductory Note 4.2.   
14 See Introductory Note 4.2. WT/COMTD/N/4/Add.5 
Page 52  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
Chapter 12 O il seeds and 
oleaginous fruits; 
miscellaneous grains, 
seeds and fruit; 
industrial or medicinal plants; 
straw and fodder Manufacture from materials of any he ading, except that of the product 
Chapter 13 Lac; gums, resins 
and other vegetable saps and extracts Manufacture from materials of any heading, in which the weight of 
sugar 
15 used does not exceed 40% of th e weight of the final product 
Chapter 14 Vegetable plaiting 
materials; vegetable 
products not elsewhere specified 
or included Manufacture from materials of any heading  
ex Chapter 15 Animal or vegetable 
fats and oils and their cleavage products; 
prepared edible fats; 
animal or vegetable waxes; except for: Manufacture from materials of any sub-heading, except that of the 
product 
1501 to 1504 Fats from pig, 
poultry, bovine, 
sheep or goat, fish, 
etc Manufacture from materials of any he ading except that of the product 
1505, 1506 
and 1520 Wool grease and 
fatty substances derived therefrom 
(including lanolin). 
Other animal fats and oils and their 
fractions, whether or 
not refined, but not chemically 
modified.. Glycerol, 
crude; glycerol waters and glycerol 
lyes. Manufacture from materials of any heading 
1509 and 
1510 Olive oil and its 
fractions Manufacture in which all the vege table materials used are wholly 
obtained 
1516 and 1517 Animal or vegetable 
fats and oils and their 
fractions, partly or 
wholly 
hydrogenated, inter-
esterified, re-Manufacture from materials of any heading, except that of the 
product, in which the weight of all the materials of Chapter 4 used 
does not exceed 40% of the weight of the final product 
                                                      
15 See Introductory Note 4.2.  WT/COMTD/N/4/Add.5 
 Page 53 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
esterified or 
elaidinised, whether 
or not refined, but 
not further prepared 
Margarine; edible 
mixtures or 
preparations of 
animal or vegetable fats or oils or of 
fractions of different 
fats or oils of this Chapter, other than 
edible fats or oils or 
their fractions of heading 1516 
Chapter 16 Preparations of meat, 
of fish or of 
crustaceans, molluscs or other 
aquatic invertebrates Manufacture: 
- from materials of any heading, exce pt meat and edible meat offal of 
Chapter 2 and materials of Chapter 16 obtained from meat and edible 
meat offal of Chapter 2, and  
- in which all the materials of Chapter 3 and materials of Chapter 16 
obtained from fish an d crustaceans, molluscs and other aquatic 
invertebrates of Chapter 3 used are wholly obtained 
ex Chapter 17 Sugars and sugar 
confectionery; except 
for: Manufacture from materials of any he ading, except that of the product 
ex 1702 Other sugars, 
including chemically 
pure lactose and glucose, in solid 
form; sugar syrups; 
artificial honey, whether or not mixed 
with natural honey; 
caramel Manufacture from materials of any heading, except that of the 
product, in which the weight of the materials of headings 1101 to 
1108, 1701 and 1703 used does not exceed 30% of the weight of the final product 
ex 1702 Chemically pure 
maltose and fructose Manufacture from materials of any heading including other materials 
of heading 1702 
1704 Sugar confectionery 
(including white 
chocolate), not containing cocoa Manufacture from materials of any heading, except that of the 
product, in which:  
- the individual weight of sugar
16 and of the materials of Chapter 4 
used does not exceed 40% of the weig ht of the final product, and  
- the total combined weight of sugar17 and the materials of Chapter 4 
used does not exceed 60% of the weight of final product  
Chapter 18 Co coa and cocoa 
preparations Manufacture from materials of any heading, except that of the 
product, in which  
- the individual weight of sugar18 and of the materials of Chapter 4 
                                                      
16 See Introductory Note 4.2. 
17 See Introductory Note 4.2. WT/COMTD/N/4/Add.5 
Page 54  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
used does not exceed 40% of the weig ht of the final product, and  
- the total combined weight of sugar19 and the materials of Chapter 4 
used does not exceed 60% of the weight of final product 
Chapter 19 Preparations of 
cereals, flour, starch 
or milk; pastrycooks' products Manufacture from materials of any heading, except that of the 
product, in which: 
- the weight of the materials of Chapters 2, 3 and 16 used does not 
exceed 20% of the weight of  the final product, and 
- the weight of the materials of headings 1006 and 1101 to 1108 used 
does not exceed 20% of the weight of the final product, and  
- the individual weight of sugar
20 and of the materials of Chapter 4 
used does not exceed 40% of the we ight of the final product, and 
- the total combined weight of sugar21 and the materials of Chapter 4 
used does not exceed 60% of the weight of final product  
ex Chapter 20 Preparations of 
vegetables, fruit, nuts 
or other parts of plants; except for: Manufacture from materials of any heading, except that of the 
product, in which the weight of sugar
22 used does not exceed 40% of 
the weight of the final product 
2002 and 
2003 Tomatoes, 
mushrooms and 
truffles prepared or preserved otherwise 
than by vinegar of 
acetic acid Manufacture in which all the materi als of Chapters 7 and 8 used are 
wholly obtained  
ex Chapter 21 Miscellaneous edible 
preparations; except 
for: Manufacture from materials of any heading, except that of the 
product, in which: 
- the individual weight of sugar23 and of the materials of Chapter 4 
used does not exceed 40% of the we ight of the final product, and 
- the total combined weight of sugar24 and the materials of Chapter 4 
used does not exceed 60% of the weight of final product 
2103 Sauces and 
preparations 
therefore; mixed 
condiments and mixed seasonings; 
mustard flour and 
meal and prepared mustard:  
 - Sauces and 
preparations Manufacture from materials of any heading, except that of the 
product. However, mustard flour or meal or prepared mustard may be 
                                                                                                                                                                     
18 See Introductory Note 4.2. 
19 See Introductory Note 4.2. 
20 See Introductory Note 4.2. 
21 See Introductory Note 4.2. 
22 See Introductory Note 4.2. 
23 See Introductory Note 4.2. 
24 See Introductory Note 4.2.  WT/COMTD/N/4/Add.5 
 Page 55 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
therefore; mixed 
condiments and 
mixed seasonings used  
 - Mustard flour and 
meal and prepared 
mustard Manufacture from materials of any heading 
Chapter 22 Beverages, spirits 
and vinegar Manufacture from materials of any he ading, except that  of the product 
and headings 2207 and 2208, in which: 
- all the materials of sub-headings 0806 10, 2009 61, 2009 69 used are 
wholly obtained, and 
  - the individual weight of sugar25 and of the materials of Chapter 4 
used does not exceed 40% of the we ight of the final product, and 
- the total combined weight of sugar26 and the materials of Chapter 4 
used does not exceed 60% of the weight of final product 
ex Chapter 23 Residues and waste 
from the food 
industries; prepared 
animal fodder; except for: Manufacture from materials of any he ading, except that of the product 
ex 2303 Residues of starch 
manufacture Manufacture from materials of any heading, except that of the 
product, in which the weight of the materials of Chapter 10 used does 
not exceed 20% of the weight of the final product 
2309 Preparations of a 
kind used in animal 
feeding Manufacture from materials of any heading, except that of the 
product, in which: 
- all the materials of Chapters 2 and 3 used are wholly obtained, and - the weight of materials of Chapter 10 and 11 and headings 2302 and 
2303 used does not exceed 20% of the weight of the final product, 
and 
- the individual weight of sugar
27 ) and of the materials of Chapter 4 
used does not exceed 40% of the we ight of the final product, and 
- the total combined weight of sugar and the materials of Chapter 4 
used does not exceed 60% of the weight of final product 
ex Chapter 24 Tobacco and 
manufactured 
tobacco substitutes; except for: Manufacture from materials of any heading in which the weight of 
materials of Chapter 24 used does no t exceed 30% of the total weight 
of materials of Chapter 24 used 
2401 
 
2402  Unmanufactured 
tobacco; tobacco 
refuse 
Cigars, cheroots, 
cigarillos and 
cigarettes, of tobacco All unmanufactured tobacco and tobacco refuse of Chapter 24 is 
wholly obtained 
 Manufacture from materials of any he ading, except that  of the product 
and of heading 2403, and in which the weight of materials of heading 
2401 used does not exceed 50% of the total weight of materials of 
                                                      
25 See Introductory Note 4.2. 
26 See Introductory Note 4.2. 
27 See Introductory Note 4.2. WT/COMTD/N/4/Add.5 
Page 56  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
or of tobacco 
substitutes heading 2401 used  
ex Chapter 25 Salt; sulphur; earths 
and stone; plastering 
materials, lime and 
cement; except for: Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
ex 2519 Crushed natural 
magnesium 
carbonate 
(magnesite), in hermetically-sealed 
containers, and 
magnesium oxide, whether or not pure, 
other than fused 
magnesia or dead-burned (sintered) 
magnesia Manufacture from materials of any heading, except that of the 
product. However, natural magnesium carbonate (magnesite) may be 
used 
Chapter 26 Ores, slag and ash Manu facture from materials of any head ing, except that of the product  
ex Chapter 27 Mineral fuels, 
mineral oils and products of their 
distillation; 
bituminous 
substances; mineral 
waxes, except for: Manufacture from materials of any he ading, except that of the product 
or Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
ex 2707 Oils in which the 
weight of the 
aromatic constituents 
exceeds that of the non-aromatic 
constituents, being 
oils similar to mineral oils obtained 
by distillation of high 
temperature coal tar, of which more than 
65% by volume 
distils at a temperature of up to 
250°C (including 
mixtures of petroleum spirit and 
benzole), for use as 
power or heating 
fuels Operations of refining and/or one or more specific process(es)
28 
or 
Other operations in which all the materials used are classified within a 
heading other than that of the pr oduct. However, materials of the 
same heading as the product may be used, provided that their total 
value does not exceed 50% of the ex-works price of the product 
                                                      
28 For the special conditions relating to "specific processes", see Introductory Notes 8.1 and 8.3.  WT/COMTD/N/4/Add.5 
 Page 57 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
2710 Petroleum oils and 
oils obtained from 
bituminous 
materials, other than 
crude; preparations not elsewhere 
specified or included, 
containing by weight 70% or more of 
petroleum oils or of 
oils obtained from bituminous 
materials, these oils 
being the basic constituents of the 
preparations; waste 
oils Operations of refining and/or one or more specific process(es)
 29 
or 
Other operations in which all the materials used are classified within a 
heading other than that of the pr oduct. However, materials of the 
same heading as the product may be used, provided that their total value does not exceed 50% of the ex-works price of the product
  
2711 Petroleum gases and 
other gaseous 
hydrocarbons Operations of refining and/or one or more specific process(es)30 
or 
Other operations in which all the materials used are classified within a 
heading other than that of the pr oduct. However, materials of the 
same heading as the product may be used, provided that their total 
value does not exceed 50% of the ex-works price of the product 
2712 Petroleum jelly; 
paraffin wax, 
microcrystalline 
petroleum wax, slack wax, ozokerite, 
lignite wax, peat 
wax, other mineral waxes, and similar 
products obtained by 
synthesis or by other processes, whether or 
not coloured Operations of refining and/or one or more specific process(es)
31 
or 
Other operations in which all the materials used are classified within a 
heading other than that of the pr oduct. However, materials of the 
same heading as the product may be used, provided that their total 
value does not exceed 50% of the ex-works price of the product 
2713 Petroleum coke, 
petroleum bitumen and other residues of 
petroleum oils or of 
oils obtained from bituminous materials Operations of refining and/or one or more specific process(es)
32 
or Other operations in which all the materials used are classified within a 
heading other than that of the pr oduct. However, materials of the 
same heading as the product may be used, provided that their total value does not exceed 50% of the ex-works price of the product 
ex Chapter 28 Inorganic chemicals; 
organic or inorganic 
compounds of (a) 
Least developed countries 
(hereinafter "LDCs") (b) 
Other beneficiary countries 
Manufacture from materials of 
                                                      
29 For the special conditions relating to "speci fic processes", see Introductory Note 8.2. 
30 For the special conditions relating to "speci fic processes", see Introductory Note 8.2. 
31 For the special conditions relating to "speci fic processes", see Introductory Note 8.2. 
32 For the special conditions relating to "specific processes", see Introductory Notes 8.1 and 8.3. WT/COMTD/N/4/Add.5 
Page 58  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
precious metals, of 
rare-earth metals, of 
radioactive elements 
or of isotopes; except 
for: Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product 
may be used, provided that their total value does not exceed 20% 
of the ex-works price of the 
product 
or 
Manufacture in which the value 
of all the materials used does not exceed 70% of the ex-works 
price of the product any heading, except that of the 
product. However, materials of 
the same heading as the product 
may be used, provided that their 
total value does not exceed 20% of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
ex 2811 Sulphur trioxide (a) 
LDCs 
Manufacture from sulphur 
dioxide 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from sulphur 
dioxide 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
ex 2840 Sodium perborate (a) 
LDCs 
Manufacture from disodium 
tetraborate pentahydrate 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from disodium 
tetraborate pentahydrate 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
2843 Colloidal precious 
metals; inorganic or 
organic compounds of precious metals, 
whether or not 
chemically defined; amalgams of 
precious metals Manufacture from materials of any heading, including other materials 
of heading 2843 
ex 2852 - Mercury 
compounds of internal ethers and 
their halogenated, 
sulphonated, 
nitrated or 
nitrosated derivatives (a) 
LDCs 
Manufacture from materials of 
any heading. However, the value 
of all the materials of 
heading 2909 used shall not 
exceed 20% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading. However, the value 
of all the materials of 
heading 2909 used shall not 
exceed 20% of the ex-works price of the product  WT/COMTD/N/4/Add.5 
 Page 59 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
or 
Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works 
price of the product or 
Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price 
of the product 
 - Mercury 
compounds of 
nucleic acids and 
their salts, whether or not chemically 
defined; other 
heterocyclic compounds (a) 
LDCs 
Manufacture from materials of 
any heading. However, the value of all the materials of 
headings 2852, 2932, 2933 
and 2934 used shall not exceed 20% of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading. However, the value of all the materials of 
headings 2852, 2932, 2933 
and 2934 used shall not exceed 20% of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
ex Chapter 29 Organic chemicals; 
except for: (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product 
may be used, provided that their 
total value does not exceed 20% of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product 
may be used, provided that their 
total value does not exceed 20% of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
ex 2905 Metal alcoholates of 
alcohols of this 
heading and of ethanol; except for: (a) 
LDCs 
Manufacture from materials of 
any heading, including other 
materials of heading 2905. 
However, metal alcoholates of this heading may be used, 
provided that their total value 
does not exceed 20% of the ex-
works price of the product 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, including other 
materials of heading 2905. 
However, metal alcoholates of this heading may be used, 
provided that their total value 
does not exceed 20% of the ex-
works price of the product 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price WT/COMTD/N/4/Add.5 
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System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
price of the product of the product 
2905 43;  
2905 44;  
2905 45 Mannitol; D-glucitol 
(sorbitol); Glycerol (a) 
LDCs 
Manufacture from materials of 
any sub-heading, except that of 
the product. However, materials of the same sub-heading as the 
product may be used, provided 
that their total value does not exceed 20% of the ex-works 
price of the product 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any sub-heading, except that of 
the product. However, materials of the same sub-heading as the 
product may be used, provided 
that their total value does not exceed 20% of the ex-works price 
of the product 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
2915 Saturated acyclic 
monocarboxylic 
acids and their anhydrides, halides, 
peroxides and 
peroxyacids; their halogenated, 
sulphonated, nitrated 
or nitrosated 
derivatives (a) 
LDCs 
Manufacture from materials of 
any heading. However, the value 
of all the materials of headings 
2915 and 2916 used shall not exceed 20% of the ex-works 
price of the product 
or 
Manufacture in which the value 
of all the materials used does not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading. However, the value 
of all the materials of headings 
2915 and 2916 used shall not exceed 20% of the ex-works price 
of the product 
or 
Manufacture in which the value 
of all the materials used does not exceed 50% of the ex-works price 
of the product 
ex 2932 – Internal ethers and 
their halogenated, sulphonated, nitrated 
or nitrosated 
derivatives (a) 
LDCs 
Manufacture from materials of 
any heading. However, the value 
of all the materials of heading 2909 used shall not exceed 20% 
of the ex-works price of the 
product 
or 
Manufacture in which the value 
of all the materials used does not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading. However, the value 
of all the materials of heading 2909 used shall not exceed 20% 
of the ex-works price of the 
product 
or 
Manufacture in which the value 
of all the materials used does not exceed 50% of the ex-works price 
of the product 
 – Cyclic acetals and 
internal hemiacetals 
and their 
halogenated, sulphonated, nitrated 
or nitrosated (a) 
LDCs 
Manufacture from materials of 
any heading 
or (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading 
or  WT/COMTD/N/4/Add.5 
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System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
derivatives Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works 
price of the product Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price 
of the product 
2933 Heterocyclic 
compounds with nitrogen hetero-
atom(s) only (a) 
LDCs 
Manufacture from materials of 
any heading. However, the value 
of all the materials of headings 2932 and 2933 used shall not 
exceed 20% of the ex-works 
price of the product 
or 
Manufacture in which the value 
of all the materials used does not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading. However, the value 
of all the materials of headings 2932 and 2933 used shall not 
exceed 20% of the ex-works price 
of the product 
or 
Manufacture in which the value 
of all the materials used does not exceed 50% of the ex-works price 
of the product 
2934 Nucleic acids and 
their salts, whether or not chemically 
defined; other 
heterocyclic compounds (a) 
LDCs 
Manufacture from materials of 
any heading. However, the value 
of all the materials of headings 2932, 2933 and 2934 used shall 
not exceed 20% of the ex-works 
price of the product 
or 
Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading. However, the value 
of all the materials of headings 2932, 2933 and 2934 used shall 
not exceed 20% of the ex-works 
price of the product 
or 
Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price 
of the product 
Chapter 30 Pharmaceutical 
products Manufacture from materials of any heading 
Chapter 31 Fertilisers (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their 
total value does not exceed 20% 
of the ex-works price of the product 
or 
Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their 
total value does not exceed 20% 
of the ex-works price of the product 
or 
Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product WT/COMTD/N/4/Add.5 
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System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
Chapter 32 Tanning or dyeing 
extracts; tannins and 
their derivatives; 
dyes, pigments and 
other colouring matter; paints and 
varnishes; putty and 
other mastics; inks (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of the same heading as the product 
may be used, provided that their 
total value does not exceed 20% of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of the same heading as the product 
may be used, provided that their 
total value does not exceed 20% of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
ex Chapter 33 Essential oils and 
resinoids; perfumery, 
cosmetic or toilet preparations; except 
for: (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their 
total value does not exceed 20% 
of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their 
total value does not exceed 20% 
of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
ex 3301 Essential oils 
(terpeneless or not), 
including concretes and absolutes; 
resinoids; extracted 
oleoresins; concentrates of 
essential oils in fats, 
in fixed oils, in waxes or the like, 
obtained by 
enfleurage or maceration; terpenic 
by-products of the 
deterpenation of 
essential oils; 
aqueous distillates and aqueous (a) 
LDCs 
Manufacture from materials of 
any heading, including materials 
of a different ‘group'
33 in this 
heading. However, materials of the same group as the product 
may be used, provided that their 
total value does not exceed 20% of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their 
total value does not exceed 20% 
of the ex-works price of the product 
or 
Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price 
of the product 
                                                      
33 A "group" is regarded as any part of the heading separated from the rest by a semi-colon.  WT/COMTD/N/4/Add.5 
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System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
solutions of essential 
oils 
ex Chapter 34 Soap, organic 
surface-active 
agents, washing 
preparations, lubricating 
preparations, 
artificial waxes, prepared waxes, 
polishing or scouring 
preparations, candles and similar articles, 
modelling pastes, 
"dental waxes" and dental preparations 
with a basis of 
plaster, except for: Manufacture from materials of any heading, except that of the 
product. However, materials of the same heading as the product may 
be used, provided that their total value does not exceed 20% of the ex-
works price of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
ex 3404 Artificial waxes and 
prepared waxes: 
– With a basis of 
paraffin, petroleum waxes, waxes 
obtained from 
bituminous minerals, 
slack wax or scale 
wax Manufacture from materials of any heading 
Chapter 35 Albuminoidal 
substances; modified 
starches; glues; 
enzymes  (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the product, in which the value of all 
the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the product, in which the value of all 
the materials used does not 
exceed 50% of the ex-works price of the product 
Chapter 36 Explosives; 
pyrotechnic 
products; matches; pyrophoric alloys; 
certain combustible 
preparations (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their 
total value does not exceed 20% 
of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their 
total value does not exceed 20% 
of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price WT/COMTD/N/4/Add.5 
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  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
price of the product of the product 
Chapter 37 Photographic or 
cinematographic 
goods (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of the same heading as the product 
may be used, provided that their 
total value does not exceed 20% of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of the same heading as the product 
may be used, provided that their 
total value does not exceed 20% of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
ex Chapter 38 Miscellaneous 
chemical products; 
except for: (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their 
total value does not exceed 20% 
of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their 
total value does not exceed 20% 
of the ex-works price of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
ex 3803 Refined tall oil (a) 
LDCs 
Refining of crude tall oil or 
Manufacture in which the value 
of all the materials used does not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Refining of crude tall oil or 
Manufacture in which the value 
of all the materials used does not exceed 50% of the ex-works price 
of the product 
ex 3805 Spirits of sulphate 
turpentine, purified (a) 
LDCs 
Purification by distillation or 
refining of raw spirits of sulphate 
turpentine 
or 
Manufacture in which the value 
of all the materials used does not (b) 
Other beneficiary countries 
Purification by distillation or 
refining of raw spirits of sulphate 
turpentine 
or 
Manufacture in which the value 
of all the materials used does not  WT/COMTD/N/4/Add.5 
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System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
exceed 70% of the ex-works 
price of the product exceed 50% of the ex-works price 
of the product 
ex 3806 Ester gums (a) 
LDCs 
Manufacture from resin acids 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from resin acids 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
ex 3807 Wood pitch (wood 
tar pitch) (a) 
LDCs 
Distillation of wood tar or 
Manufacture in which the value 
of all the materials used does not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Distillation of wood tar or 
Manufacture in which the value 
of all the materials used does not exceed 50% of the ex-works price 
of the product 
3809 10 Finishing agents, dye 
carriers to accelerate the dyeing or fixing 
of dyestuffs and 
other products and 
preparations (for 
example, dressings and mordants), of a 
kind used in the 
textile, paper, leather or like industries, not 
elsewhere specified 
or included: With a basis of amylaceous 
substances (a) 
LDCs 
Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price 
of the product 
3823 Industrial 
monocarboxylic fatty acids; acid oils from 
refining; industrial 
fatty alcohols (a) 
LDCs 
Manufacture from materials of 
any heading, including other 
materials of heading 3823 
or 
Manufacture in which the value 
of all the materials used does not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, including other 
materials of heading 3823 
or 
Manufacture in which the value 
of all the materials used does not exceed 50% of the ex-works price 
of the product 
3824 60 Sorbitol other than 
that of sub-
heading 2905 44 (a) 
LDCs 
Manufacture from materials of 
any sub-heading, except that of (b) 
Other beneficiary countries 
Manufacture from materials of 
any sub-heading, except that of WT/COMTD/N/4/Add.5 
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heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
the product and except materials 
of sub-heading 2905 44. 
However, materials of the same 
sub-heading as the product may 
be used, provided that their total value does not exceed 20% of the 
ex-works price of the product 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product the product and except materials 
of sub-heading 2905 44. 
However, materials of the same 
sub-heading as the product may 
be used, provided that their total value does not exceed 20% of the 
ex-works price of the product 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
ex Chapter 39 Plastics and articles 
thereof; except for: (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product. 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the 
product. 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
ex 3907 - Copolymer, made 
from polycarbonate 
and acrylonitrile-
butadiene-styrene 
copolymer (ABS) (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of the same heading as the product 
may be used, provided that their 
total value does not exceed 50% of the ex-works price of the 
product
34 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of the same heading as the product 
may be used, provided that their 
total value does not exceed 50% of the ex-works price of the 
product
35 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
 – Polyester (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the 
                                                      
34 In the case of the products composed of materials classified within both headings 3901 to 3906, on 
the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of 
materials which predominates by weight in the product. 
35 In the case of the products composed of materials classified within both headings 3901 to 3906, on 
the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of 
materials which predominates by weight in the product.  WT/COMTD/N/4/Add.5 
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System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
product 
or 
Manufacture from polycarbonate 
of tetrabromo-(bisphenol A) 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product product 
or 
Manufacture from polycarbonate 
of tetrabromo-(bisphenol A) 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price of the product 
ex 3920 Ionomer sheet or 
film (a) 
LDCs 
Manufacture from a 
thermoplastic partial salt which 
is a copolymer of ethylene and 
metacrylic acid partly neutralised with metal ions, mainly zinc and 
sodium 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from a thermoplastic 
partial salt which is a copolymer 
of ethylene and metacrylic acid 
partly neutralised with metal ions, mainly zinc and sodium 
or 
Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price 
of the product 
ex 3921 Foils of plastic, 
metallised (a) 
LDCs 
Manufacture from highly-
transparent polyester-foils with a 
thickness of less than 23 micron
36 
or 
Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from highly-
transparent polyester-foils with a 
thickness of less than 23 micron37 
or 
Manufacture in which the value 
of all the materials used does not exceed 50% of the ex-works price 
of the product 
ex Chapter 40 Rubber and articles 
thereof; except for: Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
4012 Retreaded or used 
pneumatic tyres of 
rubber; solid or 
cushion tyres, tyre treads and tyre flaps,  
                                                      
36 The following foils shall be considered as highl y transparent: foils, the optical dimming of which, 
measured according to ASTM-D 10 03-16 by Gardner Hazemeter (i.e . Hazefactor), is less than 2%. 
37 The following foils shall be considered as highl y transparent: foils, the optical dimming of which, 
measured according to ASTM-D 10 03-16 by Gardner Hazemeter (i.e . Hazefactor), is less than 2%. WT/COMTD/N/4/Add.5 
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System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
of rubber: 
 – Retreaded 
pneumatic, solid or 
cushion tyres, of 
rubber Retreading of used tyres 
 – Other Manufacture from materials of any heading, except those of headings 
4011 and 4012 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
ex Chapter 41 Raw hides and skins 
(other than furskins) 
and leather; except 
for: Manufacture from materials of any he ading, except that of the product 
 
4101 to 4103 Raw hides and skins 
of bovine (including 
buffalo) or equine 
animals (fresh, or salted, dried, limed, 
pickled or otherwise 
preserved, but not tanned, parchment 
dressed or further 
prepared), whether or 
not dehaired or split; 
raw skins of sheep or lambs (fresh, or 
salted, dried, limed, 
pickled or otherwise preserved, but not 
tanned, parchment 
dressed or further prepared), whether or 
not with wool on or 
split, other than those excluded by note 
1(c) to Chapter 41; 
other raw hides and skins (fresh, or 
salted, dried, limed, 
pickled or otherwise preserved, but not 
tanned, parchment 
dressed or further 
prepared), whether or 
not dehaired or split, other than those 
excluded by note 
1(b) or 1(c) to Chapter 41 Manufacture from materials of any heading  WT/COMTD/N/4/Add.5 
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heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
4104 to 4106 Tanned or crust hides 
and skins, without 
wool or hair on, 
whether or not split, 
but not further prepared Re-tanning of tanned or pre-tanned hides and skins of sub-headings 
4104 11, 4104 19, 4105 10, 4106 21, 4106 31 or 4106 91, 
 
or 
Manufacture from materials of any he ading, except that of the product 
4107, 4112, 
4113 Leather further 
prepared after 
tanning or crusting Manufacture from materials of any heading, except that of the 
product. However, materials of sub-headings 4104 41, 4104 49, 4105 
30, 4106 22, 4106 32 and 4106 92 may be used only if a re-tanning operation of the tanned or crust hides and skins in the dry state takes 
place 
Chapter 42 Articles of leather; 
saddlery and harness; travel goods, 
handbags and similar 
containers; articles of animal gut (other 
than silk worm gut) Manufacture from materials of any he ading, except that of the product 
or Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
ex Chapter 43 Furskins and 
artificial fur; manufactures 
thereof; except for: Manufacture from materials of any he ading, except that of the product 
or Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
4301 Raw furskins 
(including heads, 
tails, paws and other 
pieces or cuttings, suitable for furrier’s 
use), other than raw 
hides and skins of heading 4101, 4102 
or 4103 Manufacture from materials of any heading 
ex 4302 Tanned or dressed 
furskins, assembled:  
 – Plates, crosses and 
similar forms Bleaching or dyeing, in addition to cutting and assembly of non-
assembled tanned or dressed furskins 
 – Other Manufacture from non-assembled, tanned or dressed furskins 
4303 Articles of apparel, 
clothing accessories 
and other articles of furskin Manufacture from non-assembled tanned or dressed furskins of 
heading 4302 
ex Chapter 44 Wood and articles of 
wood; wood 
charcoal; except for: Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
ex 4407 Wood sawn or 
chipped lengthwise, Planing, sanding or end-jointing WT/COMTD/N/4/Add.5 
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System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
sliced or peeled, of a 
thickness exceeding 
6 mm, planed, 
sanded or end-
jointed 
ex 4408 Sheets for veneering 
(including those 
obtained by slicing 
laminated wood) and for plywood, of a 
thickness not 
exceeding 6 mm, spliced, and other 
wood sawn 
lengthwise, sliced or peeled of a thickness 
not exceeding 6 mm, 
planed, sanded or end-jointed Splicing, planing, sanding or endjointing 
ex 4410 to ex 
4413 Beadings and 
mouldings, including 
moulded skirting and other moulded 
boards Beading or moulding 
ex 4415 Packing cases, 
boxes, crates, drums 
and similar packings, 
of wood Manufacture from board s not cut to size 
ex 4418 – Builders' joinery 
and carpentry of 
wood Manufacture from materials of any heading, except that of the 
product. However, cellular wood panels, shingles and shakes may be 
used 
 – Beadings and 
mouldings Beading or moulding 
ex 4421 Match splints; 
wooden pegs or pins 
for footwear Manufacture from wood of any heading, except drawn wood of 
heading 4409 
Chapter 45 Cork and articles of 
cork Manufacture from materials of any he ading, except that of the product 
or Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
Chapter 46 Manufactures of 
straw, of esparto or of other plaiting 
materials; 
basketware and 
wickerwork Manufacture from materials of any he ading, except that of the product 
or Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
Chapter 47 Pulp of wood or of Manufacture from materials of any heading, except that of the product  WT/COMTD/N/4/Add.5 
 Page 71 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
other fibrous 
cellulosic material; 
recovered (waste and 
scrap) paper or 
paperboard or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
Chapter 48 Paper and 
paperboard; articles 
of paper pulp, of 
paper or of paperboard Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
Chapter 49 Printed books, 
newspapers, pictures 
and other products of the printing industry; 
manuscripts, 
typescripts and plans Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
ex Chapter 50 Silk; except for: Manufacture from materials of any he ading, except that of the product 
ex 5003 Silk waste (including 
cocoons unsuitable 
for reeling, yarn 
waste and garnetted stock), carded or 
combed Carding or combing of silk waste 
5004 to 
ex 5006 Silk yarn and yarn 
spun from silk waste Spinning of natural fibres or extrusion of man-made fibres 
accompanied by spinni ng or twisting(38) 
5007 Woven fabrics of silk 
or of silk waste: (a) 
LDCs 
Weaving (39) 
or 
Printing accompanied by at least 
two preparatory or finishing operations (such as scouring, 
bleaching, mercerising, heat 
setting, raising, calendaring, shrink resistance processing, 
permanent finishing, decatising, 
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  (b) 
Other beneficiary countries 
Spinning of natural and/or man-
made staple fibres or extrusion of 
man-made filament yarn or 
twisting, in each case accompanied by weaving 
or  
Weaving accompanied by dyeing  or  
Yarn dyeing accompanied by 
weaving  
or  
Printing accompanied by at least 
two preparatory or finishing operations (such as scouring, 
bleaching, mercerising, heat 
                                                      
38 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
39 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. WT/COMTD/N/4/Add.5 
Page 72  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
setting, raising, calendering, 
shrink resistance processing, 
permanent finishing, decatising, 
impregnating, mending and 
burling), provided that the value of the unprinted fabric used does 
not exceed 47.5% of the ex-works 
price of the product(
40) 
ex Chapter 51 Wool, fine or coarse 
animal hair; 
horsehair yarn and 
woven fabric; except for: Manufacture from materials of any he ading, except that of the product 
5106 to 5110 Yarn of wool, of fine 
or coarse animal hair 
or of horsehair Spinning of natural fibres or extrusion of man-made fibres 
accompanied by spinning(41) 
5111 to 5113 Woven fabrics of 
wool, of fine or 
coarse animal hair or 
of horsehair: (a) 
LDCs 
Weaving (42) 
or Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, 
bleaching, mercerising, heat 
setting, raising, calendaring, shrink resistance processing, 
permanent finishing, decatising, 
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 (b) 
Other beneficiary countries 
Spinning of natural and/or man-
made staple fibres or extrusion of man-made filament yarn, in each 
case accompanied by weaving 
or  
Weaving accompanied by dyeing  
or  Yarn dyeing accompanied by 
weaving  
or  Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat 
setting, raising, calendering, 
shrink resistance processing, permanent finishing, decatising, 
impregnating, mending and 
burling), provided that the value of the unprinted fabric used does 
not exceed 47.5% of the ex-works 
price of the product(
43) 
                                                                                                                                                                     
40 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
41 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
42 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
43 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6.  WT/COMTD/N/4/Add.5 
 Page 73 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
ex Chapter 52 Cotton; except for: Manufacture from materials of any he ading, except that of the product 
5204 to 5207 Yarn and thread of 
cotton Spinning of natural fibres or extrusion of man-made fibres 
accompanied by spinning(44) 
5208 to 5212 Woven fabrics of 
cotton: (a) 
LDCs 
Weaving (45) 
or Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat 
setting, raising, calendaring, 
shrink resistance processing, permanent finishing, decatising, 
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 (b) 
Other beneficiary countries 
Spinning of natural and/or man-
made staple fibres or extrusion of man-made filament yarn , in each 
case accompanied by weaving 
or Weaving accompanied by dyeing 
or by coating 
or Yarn dyeing accompanied by 
weaving  
or Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat 
setting, raising, calendering, 
shrink resistance processing, permanent finishing, decatising, 
impregnating, mending and 
burling), provided that the value 
of the unprinted fabric used does 
not exceed 47.5% of the ex-works price of the product(
46) 
ex Chapter 53 Other vegetable 
textile fibres; paper 
yarn and woven fabrics of paper yarn; 
except for: Manufacture from materials of any he ading, except that of the product 
5306 to 5308 Yarn of other 
vegetable textile fibres; paper yarn Spinning of natural fibres or extrusion of man-made fibres 
accompanied by spinning(
47) 
5309 to 5311 Woven fabrics of 
other vegetable 
textile fibres; woven (a) 
LDCs (b) 
Other beneficiary countries 
                                                      
44 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
45 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
46 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
47 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. WT/COMTD/N/4/Add.5 
Page 74  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
fabrics of paper yarn: Weaving(48) 
or 
Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat 
setting, raising, calendaring, 
shrink resistance processing, permanent finishing, decatising, 
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  Spinning of natural and/or man-
made staple fibres or extrusion of 
man-made filament yarn , in each 
case accompanied by weaving 
or Weaving accompanied by dyeing 
or by coating 
or Yarn dyeing accompanied by 
weaving  
or Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat 
setting, raising, calendering, 
shrink resistance processing, permanent finishing, decatising, 
impregnating, mending and 
burling), provided that the value of the unprinted fabric used does 
not exceed 47.5% of the ex-works 
price of the product(
49) 
5401 to 5406 Yarn, monofilament 
and thread of man-
made filaments Extrusion of man-made fibres accomp anied by spinning or spinning 
of natural fibres(50) 
5407 and 
5408 Woven fabrics of 
man-made filament 
yarn: (a) 
LDCs 
Weaving (51) 
or Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat 
setting, raising, calendaring, 
shrink resistance processing, permanent finishing, decatising, 
impregnating, mending and 
burling) where the value of the unprinted fabric used does not (b) 
Other beneficiary countries 
Spinning of natural and/or man-
made staple fibres or extrusion of man-made filament yarn, in each 
case accompanied by weaving 
or Weaving accompanied by dyeing 
or by coating 
or Twisting or texturing 
accompanied by weaving 
provided that
 the value of the 
non-twisted/non-textured yarns 
                                                                                                                                                                     
48 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
49 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
50 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
51 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6.  WT/COMTD/N/4/Add.5 
 Page 75 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
exceed 47.5% of the ex-works 
price of the product used does not exceed 47.5% of 
the ex-works price of the product 
or  
Printing accompanied by at least 
two preparatory or finishing operations (such as scouring, 
bleaching, mercerising, heat 
setting, raising, calendering, shrink resistance processing, 
permanent finishing, decatising, 
impregnating, mending and burling), provided that the value 
of the unprinted fabric used does 
not exceed 47.5% of the ex-works price of the product(
52) 
5501 to 5507 Man-made staple 
fibres Extrusion of man-made fibres 
5508 to 5511 Yarn and sewing 
thread of man-made staple fibres Spinning of natural fibres or extrusion of man-made fibres 
accompanied by spinning(
53) 
5512 to 5516 Woven fabrics of 
man-made staple 
fibres: (a) 
LDCs 
Weaving (54) 
or 
Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, 
bleaching, mercerising, heat setting, raising, calendaring, 
shrink resistance processing, 
permanent finishing, decatising, 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 (b) 
Other beneficiary countries 
Spinning of natural and/or man-
made staple fibres or extrusion of 
man-made filament yarn, in each case accompanied by weaving 
or 
Weaving accompanied by dyeing 
or by coating 
or 
Yarn dyeing accompanied by 
weaving  
or 
Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, 
bleaching, mercerising, heat setting, raising, calendering, 
shrink resistance processing, 
permanent finishing, decatising, impregnating, mending and 
burling), provided that the value 
of the unprinted fabric used does 
                                                                                                                                                                     
52 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
53 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. WT/COMTD/N/4/Add.5 
Page 76  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
not exceed 47.5% of the ex-works 
price of the product(55) 
Ex Chapter 56 Wadding, felt and 
non-wovens; special 
yarns; twine, 
cordage, ropes and cables and articles 
thereof; except for: Extrusion of man-made fibres accomp anied by spinning or spinning 
of natural fibres 
or 
Flocking accompanied by dyeing or printing (
56) 
5602 Felt, whether or not 
impregnated, coated, covered or 
laminated:  
 - Needleloom felt Extrusion of man-made fibres accompanied by fabric formation,  
However: - polypropylene filament of heading 5402, 
- polypropylene fibres of heading 5503 or 5506, or 
- polypropylene filament tow of heading 5501, of which the denomination in all cases of a single filament or fibre is 
less than 9 decitex, 
may be used, provided that their total value does not exceed 40% of 
the ex-works price of the product 
or 
Fabric formation alone in the case of felt made from natural fibres (
57) 
 - Other Extrusion of man-made fibres  accompanied by fabric formation,  
or 
Fabric formation alone in the case of other felt made from natural 
fibres(58) 
5603 Nonwovens, whether 
or not impregnated, 
coated, covered or laminated (a) 
LDCs 
Any non-woven process 
including needle punching (b) 
Other beneficiary countries 
Extrusion of man-made fibres, or 
use of natural fibres, 
accompanied by nonwoven 
techniques including needle punching 
                                                                                                                                                                     
54 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
55 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
56 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
57 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
58 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6.  WT/COMTD/N/4/Add.5 
 Page 77 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
5604 Rubber thread and 
cord, textile covered; 
textile yarn, and strip 
and the like of 
heading 5404 or 5405, 
impregnated, coated, 
covered or sheathed with rubber or 
plastics:  
 - Rubber thread and 
cord, textile covered Manufacture from rubber thread or cord, not textile covered 
 - Other Extrusion of man- made fibres accompanied by  spinning or spinning 
of natural fibres (59) 
5605 Metallised yarn, 
whether or not gimped, being textile 
yarn, or strip or the 
like of heading 5404 or 5405, combined 
with metal in the 
form of thread, strip 
or powder or covered 
with metal Extrusion of man-made fibres accomp anied by spinning or spinning 
of natural and/or man-made staple fibres (
60) 
5606 Gimped yarn, and 
strip and the like of 
heading 5404 
or 5405, gimped (other than those of 
heading 5605 and 
gimped horsehair yarn); chenille yarn 
(including flock 
chenille yarn); loop wale-yarn Extrusion of man-made fibres accomp anied by spinning or spinning 
of natural and/or man-made staple fibres 
or 
Spinning accompanied with flocking or 
Flocking accompanied by dyeing(
61) 
Chapter 57 Carpets and other 
textile floor 
coverings: Spinning of natural and/or man-made staple fibres or extrusion of 
man-made filament yarn, in e ach case accompanied by weaving 
or Manufacture from coir yarn or sisal yarn or jute yarn  
or 
                                                      
59 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
60 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
61 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. WT/COMTD/N/4/Add.5 
Page 78  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
Flocking accompanied by dyeing or by printing  
or 
Tufting accompanied by dyeing or by printing 
Extrusion of man-made fibres acco mpanied by non-woven techniques 
including needle punching62 
However: 
- polypropylene filament of heading 5402, 
- polypropylene fibres of heading 5503 or 5506, or - polypropylene filament tow of heading 5501, 
of which the denomination in all cases of a single filament or fibre is 
less than 9 decitex, may be used, provided that their total value does not exceed 40% of the ex-works price of the product 
Jute fabric may be used as a backing 
Ex Chapter 58 Special woven 
fabrics; tufted textile fabrics; lace; 
tapestries; 
trimmings; embroidery; except 
for: (a) 
LDCs 
Weaving (
63) 
or 
Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, 
bleaching, mercerising, heat setting, raising, calendaring, 
shrink resistance processing, 
permanent finishing, decatising, 
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 (b) 
Other beneficiary countries 
Spinning of natural and/or man-
made staple fibres or extrusion of 
man-made filament yarn, in each case accompanied by weaving 
or  
Weaving accompanied by dyeing 
or flocking or coating 
or 
Flocking accompanied by dyeing 
or by printing 
or Yarn dyeing accompanied by 
weaving  
or 
Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat 
setting, raising, calendering, 
shrink resistance processing, permanent finishing, decatising, 
impregnating, mending and 
burling), provided that the value of the unprinted fabric used does 
                                                                                                                                                                     
62 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
63 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6.  WT/COMTD/N/4/Add.5 
 Page 79 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
not exceed 47.5% of the ex-works 
price of the product(64) 
5805 Hand-woven 
tapestries of the 
types Gobelins, 
Flanders, Aubusson, Beauvais and the 
like, and needle-
worked tapestries (for example, petit 
point, cross stitch), 
whether or not made up Manufacture from materials of any he ading, except that of the product 
5810 Embroidery in the 
piece, in strips or in 
motifs Manufacture in which the value of all the materials used does not 
exceed 50% of the ex-works  price of the product 
5901 Textile fabrics 
coated with gum or 
amylaceous 
substances, of a kind used for the outer 
covers of books or 
the like; tracing 
cloth; prepared 
painting canvas; buckram and similar 
stiffened textile 
fabrics of a kind used for hat foundations Weaving accompanied by dyeing or by flocking or by coating 
or 
Flocking accompanied by dyeing or by printing 
5902 Tyre cord fabric of 
high tenacity yarn of 
nylon or other polyamides, 
polyesters or viscose 
rayon:  
 - Containing not 
more than 90% by 
weight of textile 
materials Weaving 
 - Other Extrusion of man-made  fibres accompanied by weaving 
5903 Textile fabrics 
impregnated, coated, 
covered or laminated 
with plastics, other 
than those of Weaving accompanied by dyeing or by coating 
or  
Printing accompanied by at least two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat setting, 
raising, calendering, shrink re sistance processing, permanent 
                                                                                                                                                                     
64 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. WT/COMTD/N/4/Add.5 
Page 80  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
heading 5902 finishing, decatising, impregnating, mending and burling), provided 
that the value of the unprinted fabric used does not exceed 47.5% of 
the ex-works price of the product 
5904 Linoleum, whether 
or not cut to shape; 
floor coverings consisting of a 
coating or covering 
applied on a textile backing, whether or 
not cut to shape Weaving accompanied by dyeing or by coating (
65) 
5905 Textile wall 
coverings:  
 - Impregnated, 
coated, covered or 
laminated with 
rubber, plastics or other materials  Weaving accompanied by dyeing or by coating 
 - Other Spinning of natural and/or man-made staple fibres or extrusion of 
man-made filament yarn, in e ach case accompanied by weaving 
or Weaving accompanied by dyeing or by coating  
or  
Printing accompanied by at least two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat setting, 
raising, calendering, shrink re sistance processing, permanent 
finishing, decatising, impregnating, mending and burling), provided 
that the value of the unprinted fabric used does not exceed 47.5% of 
the ex-works price of the product (
66): 
5906 Rubberised textile 
fabrics, other than 
those of 
heading 5902:  
 - Knitted or 
crocheted fabrics Spinning of natural and/or man-made staple fibres or extrusion of 
man-made filament yarn, in each case accompanied by knitting 
or  
Knitting accompanied by dyeing or by coating or 
Dyeing of yarn of natural fibres accompanied by knitting (
67)- 
                                                      
65 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
66 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
67 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6.  WT/COMTD/N/4/Add.5 
 Page 81 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
 - Other fabrics made 
of synthetic 
filament yarn, 
containing more 
than 90% by weight of textile materials Extrusion of man-made fibr es accompanied by weaving 
 - Other Weaving accompanied by dyeing or by coating 
or 
Dyeing of yarn of natural fibres accompanied by weaving 
5907 Textile fabrics 
otherwise 
impregnated, coated 
or covered; painted canvas being 
theatrical scenery, 
studio back-cloths or the like Weaving accompanied by dyeing or by flocking or by coating  
or  
Flocking accompanied by dyeing or by printing 
or  
Printing accompanied by at least two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat setting, 
raising, calendering, shrink re sistance processing, permanent 
finishing, decatising, impregnating, mending and burling), provided 
that the value of the unprinted fabric used does not exceed 47.5% of 
the ex-works price of the product 
5908 Textile wicks, 
woven, plaited or 
knitted, for lamps, 
stoves, lighters, 
candles or the like; 
incandescent gas mantles and tubular 
knitted gas mantle 
fabric therefor, whether or not 
impregnated:  
 - Incandescent gas 
mantles, impregnated Manufacture from tubular knitted gas-mantle fabric 
 - Other Manufacture from materials of an y heading, except that of the product 
5909 to 5911 Textile articles of a 
kind suitable for 
industrial use:  
 - Polishing discs or 
rings other than of 
felt of heading 5911 Weaving 
 - Woven fabrics, of a 
kind commonly used in (a) 
LDCs 
Weaving(
68) (b) 
Other beneficiary countries 
Extrusion of man-made fibres or 
                                                      
68 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. WT/COMTD/N/4/Add.5 
Page 82  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
papermaking or 
other technical 
uses, felted or not, 
whether or not 
impregnated or coated, tubular or 
endless with single 
or multiple warp and/or weft, or flat 
woven with 
multiple warp and/or weft of 
heading 5911 Spinning of natural and/or of 
man-made staple fibres, in each 
case accompanied by weaving 
or 
Weaving accompanied by dyeing 
or by coating 
Only the following fibres may be 
used:  
- - coir yarn 
– – yarn of 
polytetrafluoroethylene
69, 
– – yarn, multiple, of polyamide, 
coated impregnated or covered 
with a phenolic resin, 
– – yarn of synthetic textile fibres 
of aromatic polyamides, obtained 
by polycondensation of m-
phenylenediamine and isophthalic 
acid, 
– – monofil of 
polytetrafluoroethylene70, 
– – yarn of synthetic textile fibres 
of poly( p-phenylene 
terephthalamide),  
– – glass fibre yarn, coated with 
phenol resin and gimped with 
acrylic 
yarn71, 
– – copolyester monofilaments of 
a polyester and a resin of 
terephthalic acid and 1,4-cyclohexanediethanol and 
isophthalic acid 
 - Other Extrusion of man-made filament yarn or spinning of natural or man-
made staple fibres, accompanied by weaving (72) 
or 
Weaving accompanied by dyeing or by coating 
                                                                                                                                                                     
69 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery. 
70 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery. 
71 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery. 
72 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6.  WT/COMTD/N/4/Add.5 
 Page 83 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
Chapter 60 Knitted or crocheted 
fabrics Spinning of natural and/or man-made staple fibres or extrusion of 
man-made filament yarn, in each case accompanied by knitting 
or 
Knitting accompanied by dyeing or by flocking or by coating 
or Flocking accompanied by dyeing or by printing 
or 
Dyeing of yarn of natural fibres accompanied by knitting 
or 
Twisting or texturing accompanied by  knitting provided that the value 
of the non-twisted/non-textured yarns used does not exceed 47.5% of the ex-works price of the product 
Chapter 61 Articles of apparel 
and clothing 
accessories, knitted or crocheted:   
 - Obtained by sewing 
together or 
otherwise assembling, two or 
more pieces of 
knitted or crocheted fabric which have 
been either cut to 
form or obtained 
directly to form (a) 
LDCs 
Manufacture from fabric (b) 
Other beneficiary countries 
Knitting and making-up 
(including cutting) (
73)(74) 
 - Other  Spinning of natural and/or man-made staple fibres or extrusion of 
man-made filament yarn, in each case accompanied by knitting 
(knitted to shape products) 
or 
Dyeing of yarn of natural fibres accompanied by knitting (knitted to 
shape products) (75) 
Ex Chapter 62 Articles of apparel 
and clothing 
accessories, not knitted or crocheted; 
except for: (a) 
LDCs 
Manufacture from fabric (b) 
Other beneficiary countries 
Weaving accompanied by 
making-up (including cutting) 
or 
Making-up preceded by printing 
accompanied by at least two 
preparatory or finishing 
operations (such as scouring, 
                                                      
73 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
74 See Introductory Note 7. 
75 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. WT/COMTD/N/4/Add.5 
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  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
bleaching, mercerising, heat 
setting, raising, calendering, 
shrink resistance processing, 
permanent finishing, decatising, 
impregnating, mending and burling), provided that the value 
of the unprinted fabric used does 
not exceed 47.5% of the ex-works price of the product (
76)(77) 
ex 6202, 
ex 6204, 
ex 6206, ex 6209 and 
ex 6211 Women's, girls' and 
babies' clothing and 
clothing accessories for babies, 
embroidered (a) 
LDCs 
Chapter rule applies  (b) 
Other beneficiary countries 
Weaving accompanied by 
making-up (including cutting) 
or 
Manufacture from unembroidered 
fabric, provided that the value of 
the unembroidered fabric used 
does not exceed 40% of the ex-works price of the product (
78)(79) 
ex 6210 and 
ex 6216 Fire-resistant 
equipment of fabric 
covered with foil of aluminised polyester (a) 
LDCs 
Chapter ruleapplies  (b) 
Other beneficiary countries 
Weaving accompanied by 
making-up (including cutting) 
or 
Coating provided that the value of 
the uncoated fabric used does not 
exceed 40% of the ex-works price of the product accompanied by 
making-up (including cutting) (
80) 
6213 and 
6214 Handkerchiefs, 
shawls, scarves, mufflers, mantillas, 
veils and the like:  
 - Embroidered Weaving accompanied by making-up (including cutting) 
or Manufacture from unembroidered fabr ic, provided that the value of 
the unembroidered fabric used does  not exceed 40% of the ex-works 
price of the product(
81) 
or 
Making-up preceded by  printing accompanied by at least two 
                                                                                                                                                                     
76 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
77 See Introductory Note 7. 
78 See Introductory Note 7. 
79 See Introductory Note 7. 
80 See Introductory Note 7. 
81 See Introductory Note 7.  WT/COMTD/N/4/Add.5 
 Page 85 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
preparatory or finishing operati ons (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, shrink resistance 
processing, permanent finishing, decatising, impregnating, mending 
and burling), provided that the value of the unprinted fabric used does 
not exceed 47.5% of the ex-works price of the product (82)(83) 
 - Other Weaving accompanied by making-up (including cutting) 
or 
Making-up preceded by  printing accompanied by at least two 
preparatory finishing operations  (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, shrink resistance 
processing, permanent finishing, decatising, impregnating, mending 
and burling), provided that the value of the unprinted fabric used does 
not exceed 47.5% of the ex-works price of the product (84)(85) 
6217 Other made up 
clothing accessories; 
parts of garments or of clothing 
accessories, other 
than those of heading 6212:  
 - Embroidered Weaving accompanied by making-up (including cutting) 
or 
Manufacture from unembroidered fabr ic, provided that the value of 
the unembroidered fabric used does  not exceed 40% of the ex-works 
price of the product (86) 
 - Fire-resistant 
equipment of fabric 
covered with foil of 
aluminised polyester Weaving accompanied by making-up (including cutting) 
or 
Coating provided that the value of the uncoated fabric used does not 
exceed 40% of the ex-works pri ce of the product accompanied by 
making-up (including cutting) (
87) 
 - Interlinings for 
collars and cuffs, 
cut out Manufacture from materials of any heading, except that of the 
product, and in which the value of all the materials used does not 
exceed 40% of the ex-works  price of the product 
 - Other (a) 
LDCs 
Chapter rule applies (b) 
Other beneficiary countries 
Weaving accompanied by 
making-up (including cutting) (88) 
                                                                                                                                                                     
82 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
83 See Introductory Note 7. 
84 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
85 See Introductory Note 7. 
86 See Introductory Note 7. 
87 See Introductory Note 7. 
88 See Introductory Note 7. WT/COMTD/N/4/Add.5 
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  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
Ex Chapter 63 Other made-up 
textile articles; sets; 
worn clothing and 
worn textile articles; 
rags; except for: Manufacture from materials of any he ading, except that of the product 
6301 to 6304 Blankets, travelling 
rugs, bed linen etc.; 
curtains etc.; other 
furnishing articles:   
 - Of felt, of 
nonwovens (a) 
LDCs 
Any non-woven process 
including needle punching accompanied by making up 
(including cutting) (b) 
Other beneficiary countries 
Extrusion of man-made fibres or 
use of natural fibres in each case accompanied by non-woven 
process including needle 
punching and making-up (including cutting) (
89) 
 - Other:   
 -- Embroidered Weaving or knitting accomp anied by making-up (including cutting) 
or 
Manufacture from unembroidered fabr ic, provided that the value of 
the unembroidered fabric used does  not exceed 40% of the ex-works 
price of the product (90)(91) 
 
 -- Other Weaving or knitting accompanie d by making-up (including cutting) 
6305 Sacks and bags, of a 
kind used for the 
packing of goods (a) 
LDCs 
Weaving or knitting and making-
up (including cutting)(92) (b) 
Other beneficiary countries 
Extrusion of man-made fibres or 
spinning of natural and/or man-
made staple fibres accompanied 
by weaving or knitting and making-up (including cutting) (
93) 
6306 Tarpaulins, awnings 
and sunblinds; tents; 
sails for boats, sailboards or 
landcraft; camping   
                                                      
89 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
90 See Introductory Note 7. 
91 For knitted or crocheted articles, not elastic or rubberised, obtained by se wing or assembling pieces 
of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 7. 
92 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
93 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6.  WT/COMTD/N/4/Add.5 
 Page 87 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
goods: 
 - Of nonwovens (a) 
LDCs 
Any non-woven process 
including needle punching 
accompanied by making up (including cutting) (b) 
Other beneficiary countries 
Extrusion of man-made fibres or 
natural fibres in each case 
accompanied by any non-woven techniques including needle 
punching 
 - Other Weaving accompanied by making-up (including cutting) (94)(95) 
or Coating provided that the value of the uncoated fabric used does not 
exceed 40% of the ex-works pri ce of the product accompanied by 
making-up (including cutting) 
6307 Other made-up 
articles, including 
dress patterns Manufacture in which the value of all the materials used does not 
exceed 40% of the ex-works  price of the product 
6308 Sets consisting of 
woven fabric and yarn, whether or not 
with accessories, for 
making up into rugs, tapestries, 
embroidered table 
cloths or serviettes, 
or similar textile 
articles, put up in packings for retail 
sale (a) 
LDCs 
Each item in the set must satisfy 
the rule which would apply to it 
if it were not included in the set. However, non-originating 
articles may be incorporated, 
provided that their total value 
does not exceed 25% of the ex-
works price of the set (b) 
Other beneficiary countries 
Each item in the set must satisfy 
the rule which would apply to it if 
it were not included in the set. However, non-originating articles 
may be incorporated, provided 
that their total value does not 
exceed 15% of the ex-works price 
of the set 
Ex Chapter 64 Footwear, gaiters and 
the like; parts of such articles; except for: Manufacture from materials of any heading, except from assemblies 
of uppers affixed to inner soles or to other sole components of heading 6406 
6406 Parts of footwear 
(including uppers 
whether or not attached to soles 
other than outer 
soles); removable in-soles, heel cushions 
and similar articles; 
gaiters, leggings and similar articles, and 
parts thereof Manufacture from materials of any he ading, except that of the product 
Chapter 65 Headgear and parts 
thereof Manufacture from materials of any he ading, except that of the product 
                                                      
94 For special conditions relating to products made of  a mixture of textile materials, see Introductory 
Note 6. 
95 See Introductory Note 7. WT/COMTD/N/4/Add.5 
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  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
Chapter 66 Umbrellas, sun 
umbrellas, walking-
sticks, seat-sticks, 
whips, riding-crops, 
and parts thereof: Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
Chapter 67 Prepared feathers 
and down and 
articles made of 
feathers or of down; artificial flowers; 
articles of human 
hair Manufacture from materials of any he ading, except that of the product 
ex Chapter 68 Articles of stone, 
plaster, cement, 
asbestos, mica or 
similar materials, except for: Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
ex 6803 Articles of slate or of 
agglomerated slate Manufacture from worked slate 
ex 6812 Articles of asbestos; 
articles of mixtures with a basis of 
asbestos or of 
mixtures with a basis 
of asbestos and 
magnesium carbonate Manufacture from materials of any heading 
ex 6814 Articles of mica, 
including 
agglomerated or reconstituted mica, 
on a support of 
paper, paperboard or other materials Manufacture from worked mica (including agglomerated or 
reconstituted mica) 
Chapter 69 Ceramic products (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from materials of 
any heading, except that of the 
product 
or Manufacture in which the value 
of all the materials used does not 
exceed 50% of the ex-works price 
of the product 
ex Chapter 70 Glass and glassware, 
except for: Manufacture from materials of any he ading, except that of the product 
or Manufacture in which the value of all the materials used does not  WT/COMTD/N/4/Add.5 
 Page 89 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
exceed 70% of the ex-works  price of the product 
7006 Glass of heading 
7003, 7004 or 
7005,bent, edge-
worked, engraved, 
drilled,  
 – Glass-plate 
substrates, coated 
with a dielectric thin 
film, and of a semiconductor grade 
in accordance with 
SEMII-standards
96 Manufacture from non-coated glass-plate substrate of heading 7006 
 – Other Manufacture from materials of heading 7001 
7010 Carboys, bottles, 
flasks, jars, pots, 
phials, ampoules and 
other containers, of glass, of a kind used 
for the conveyance 
or packing of goods; preserving jars of 
glass; stoppers, lids 
and other closures, of 
glass Manufacture from materials of any he ading, except that of the product 
or 
Cutting of glassware, provided that the total value of the uncut 
glassware used does not exceed 50 % of the ex-works price of the 
product 
7013 Glassware of a kind 
used for table, kitchen, toilet, office, 
indoor decoration or 
similar purposes (other than that of 
heading 7010 or 
7018) Manufacture from materials of any he ading, except that of the product 
or Cutting of glassware, provided that the total value of the uncut 
glassware used does not exceed 50 % of the ex-works price of the 
product 
or 
Hand-decoration (except silk-screen printing) of hand-blown 
glassware, provided that the total value of the hand-blown glassware 
used does not exceed 50% of the ex-works price of the product 
ex 7019 Articles (other than 
yarn) of glass fibres Manufacture from: 
– uncoloured slivers, rovings, yarn or chopped strands, or 
– glass wool 
ex Chapter 71 Natural or cultured 
pearls, precious or 
semi-precious stones, 
precious metals, metals clad with 
precious metal, and 
articles thereof; 
imitation jewellery; Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
                                                      
96 SEMII – Semiconductor Equipment and Materials Institute Incorporated. WT/COMTD/N/4/Add.5 
Page 90  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
coin, except for: 
7106, 7108 
and 7110 Precious metals:  
 - Unwrought Manufacture from materials of  any heading, except those of headings 
7106, 7108 and 7110 
or 
Electrolytic, thermal or chemical separation of precious metals of 
heading 7106, 7108 or 7110 
or 
Fusion and/or alloying of precious metals of heading 7106, 7108 or 
7110 with each other or with base metals 
 - Semi-manufactured 
or in powder form Manufacture from unwrought precious metals 
ex 7107, ex 
7109 and ex 7111 Metals clad with 
precious metals, semi-manufactured Manufacture from metals clad with precious metals, unwrought 
7115 Other articles of 
precious metal or of 
metal clad with precious metal Manufacture from materials of any he ading, except that of the product 
7117 Imitation jewellery Manufacture from material s of any heading, except that of the product 
or 
Manufacture from base metal parts, not plated or covered with 
precious metals, provided that the value of all the materials used does 
not exceed 50% of the ex-works price of the product 
ex Chapter 72 Iron and steel; except 
for: Manufacture from materials of any he ading, except that of the product 
7207 Semi-finished 
products of iron or 
non-alloy steel Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 
or 7206 
7208 to 7216 Flat-rolled products, 
bars and rods, angles, 
shapes and sections 
of iron or non-alloy steel Manufacture from ingots or other primary forms or semi-finished 
materials of heading 7206 or 7207 
7217 Wire of iron or non-
alloy steel Manufacture from semi-finished materials of heading 7207 
7218 91 and 
7218 99 Semi-finished 
products Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 
or sub-heading 7218 10 
7219 to 7222 Flat-rolled products, 
bars and rods, angles, 
shapes and sections 
of stainless steel Manufacture from ingots or other primary forms or semi-finished 
materials of heading 7218  WT/COMTD/N/4/Add.5 
 Page 91 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
7223 Wire of stainless 
steel Manufacture from semi-finished materials of heading 7218 
7224 90 Semi-finished 
products Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 
or sub-heading 7224 10 
7225 to 7228 Flat-rolled products, 
hot-rolled bars and 
rods, in irregularly wound coils; angles, 
shapes and sections, 
of other alloy steel; hollow drill bars and 
rods, of alloy or non-
alloy steel Manufacture from ingots or other primary forms or semi-finished 
materials of heading 7206, 7207, 7218 or 7224 
7229 Wire of other alloy 
steel Manufacture from semi-finished materials of heading 7224 
ex Chapter 73 Articles of iron or 
steel; except for: Manufacture from materials of any he ading, except that of the product 
ex 7301 Sheet piling Manufactur e from materials of heading 7207 
7302 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 
pates (base plates), rail clips, bedplates, 
ties and other 
material specialised for jointing or fixing 
rails Manufacture from materials of heading 7206 
7304, 7305 
and 7306 Tubes, pipes and 
hollow profiles, of iron (other than cast 
iron) or steel Manufacture from materials of heading 7206, 7207, 7208, 7209, 7210, 
7211, 7212, 7218, 7219, 7220 or 7224 
ex 7307 Tube or pipe fittings 
of stainless steel Turning, drilling, reaming, threadin g, deburring and sandblasting of 
forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product 
7308 Structures (excluding 
prefabricated buildings of 
heading 9406) and Manufacture from materials of any heading, except that of the 
product. However, welded angles, shapes and sections of heading 7301 may not be used WT/COMTD/N/4/Add.5 
Page 92  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
parts of structures 
(for example, bridges 
and bridge-sections, 
lock-gates, towers, 
lattice masts, roofs, roofing frameworks, 
doors and windows 
and their frames and thresholds for doors, 
shutters, balustrades, 
pillars and columns), of iron or steel; 
plates, rods, angles, 
shapes, sections, tubes and the like, 
prepared for use in 
structures, of iron or steel 
ex 7315 Skid chain Manufactur e in which the value of all the materials of heading 7315 
used does not exceed 50% of the ex-works price of the product 
ex Chapter 74 Copper and articles 
thereof; except for: Manufacture from materials of any he ading, except that of the product 
7403 Refined copper and 
copper alloys, 
unwrought Manufacture from materials of any heading 
Chapter 75 Nickel and articles 
thereof Manufacture from materials of any he ading, except that of the product 
ex Chapter 76 Aluminium and 
articles thereof; 
except for: Manufacture from materials of any he ading, except that of the product 
7601 Unwrought 
aluminium Manufacture from materials of any heading 
7607 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 Manufacturefrom materials of any he ading, except that  of the product 
and heading 7606 
Chapter 77 Reserved for 
possible future use in 
the Harmonised 
System   WT/COMTD/N/4/Add.5 
 Page 93 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
ex Chapter 78 Lead and articles 
thereof, except for: Manufacture from materials of any he ading, except that of the product 
7801 Unwrought lead:  
 - Refined lead Manufacture from materials of any heading 
 - Other Manufacture from materials of any heading, except that of the 
product. However, waste and scrap of heading 7802 may not be used 
Chapter 79 Zinc and articles 
thereof Manufacture from materials of any he ading, except that of the product 
Chapter 80 Tin and articles 
thereof Manufacture from materials of any he ading, except that of the product 
Chapter 81 Other base metals; 
cermets; articles 
thereof Manufacture from materials of any heading 
ex Chapter 82 Tools, implements, 
cutlery, spoons and forks, of base metal; 
parts thereof of base 
metal; except for: Manufacture from materials of any he ading, except that of the product 
or Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
8206 Tools of two or more 
of the headings 8202 
to 8205, put up in 
sets for retail sale Manufacture from materials of any heading, except those of headings 
8202 to 8205. However, tools of headings 8202 to 8205 may be 
incorporated into the set, provided that their total value does not 
exceed 15% of the ex-works price of the set 
8211 Knives with cutting 
blades, serrated or 
not (including pruning knives), 
other than knives of 
heading 8208 , and blades therefor Manufacture from materials of any heading, except that of the 
product. However, knife blades and handles of base metal may be 
used 
8214 Other articles of 
cutlery (for example; 
hair clippers, butchers' or kitchen 
cleavers, choppers 
and mincing knives, paper knives); 
manicure or pedicure 
sets and instruments (including nail files) Manufacture from materials of any heading, except that of the 
product. However, handles of base metal may be used 
8215 Spoons, forks, ladles, 
skimmers, cake-
servers, fish-knives, butter-knives, sugar 
tongs and similar 
kitchen or tableware Manufacture from materials of any heading, except that of the 
product. However, handles of base metal may be used 
 WT/COMTD/N/4/Add.5 
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  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
ex Chapter 83 Miscellaneous 
articles of base 
metal; except for: Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
ex 8302 Other mountings, 
fittings and similar articles suitable for 
buildings, and 
automatic door closers Manufacture from materials of any heading, except that of the 
product. However, other materials of heading 8302 may be used, provided that their total value doe s not exceed 20% of the ex-works 
price of the product 
ex 8306 Statuettes and other 
ornaments, of base 
metal Manufacture from materials of any heading, except that of the 
product. However, other materials of heading 8306 may be used, 
provided that their total value doe s not exceed 30% of the ex-works 
price of the product 
ex Chapter 84 Nuclear reactors, 
boilers, machinery 
and mechanical appliances; parts 
thereof; except for: Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
8401 Nuclear reactors; 
fuel elements (cartridges), non-
irradiated, for 
nuclear reactors; 
machinery and 
apparatus for isotopic separation Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
8407 Spark-ignition 
reciprocating or 
rotary internal combustion piston 
engines (a) 
LDCs 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8408 Compression-
ignition internal 
combustion piston 
engines (diesel or semi-diesel engines (a) 
LDCs 
Manufacture in which the value 
of all the materials used does not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture in which the value of 
all the materials used does not exceed 50% of the ex-works price 
of the product 
8427 Fork-lift trucks; 
other works trucks fitted with lifting or 
handling equipment Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
8482 Ball or roller 
bearings (a) 
LDCs 
Manufacture in which the value 
of all the materials used does (b) 
Other beneficiary countries 
Manufacture in which the value of 
all the materials used does not  WT/COMTD/N/4/Add.5 
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  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
not exceed 70% of the ex-works 
price of the product 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: Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
8501, 8502 Electric motors and 
generators; Electric 
generating sets and rotary converters (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product and of heading 8503 
or Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of any 
heading, except that of the product 
and of heading 8503 
or Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8513 Portable electric 
lamps designed to function by their own 
source of energy (for 
example, dry batteries, 
accumulators, 
magnetos), other than lighting 
equipment of 
heading 8512 (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product 
or 
Manufacture in which the value 
of all the materials used does not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from materials of any 
heading, except that of the product. 
or Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8519 Sound recording and 
sound reproducing 
apparatus 
 (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the product and of heading 8522 
or 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from materials of any 
heading, except that of the product and of heading 8522 
or 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8521 Video recording or 
reproducing 
apparatus, whether or not incorporating a (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the (b) 
Other beneficiary countries 
Manufacture from materials of any 
heading, except that of the product WT/COMTD/N/4/Add.5 
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  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
video tuner product and of heading 8522 
or 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works price of the product and of heading 8522 
or 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8523 Discs, tapes, solid-
state non-volatile 
storage devices, 'smart cards' and 
other media for the 
recording of sound or of other phenomena, 
whether or not 
recorded, including matrices and masters 
for the production of 
discs, but excluding products of Chapter 
37 (a) 
LDCs 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8525 Transmission 
apparatus for radio-broadcasting or 
television, whether 
or not incorporating 
reception apparatus 
or sound recording or reproducing 
apparatus; television 
cameras, digital cameras and other 
video camera 
recorders (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product and of heading 8529 
or 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from materials of any 
heading, except that of the product 
and of heading 8529 
or 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8526 Radar apparatus, 
radio navigational 
aid apparatus and 
radio remote control apparatus (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the product and of heading 8529 
or 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from materials of any 
heading, except that of the product and of heading 8529 
or 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8527 Reception apparatus 
for radio-
broadcasting, whether or not 
combined, in the 
same housing, with (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product and of heading 8529 (b) 
Other beneficiary countries 
Manufacture from materials of any 
heading, except that of the product 
and of heading 8529  WT/COMTD/N/4/Add.5 
 Page 97 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
sound recording or 
reproducing 
apparatus or a clock or 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works 
price of the product or 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8528 Monitors and 
projectors, not 
incorporating 
television reception apparatus; reception 
apparatus for 
television, whether or not incorporating 
radio-broadcast 
receivers or sound or video recording or 
reproducing 
apparatus (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the product and of heading 8529 
or 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from materials of any 
heading, except that of the product and of heading 8529 
or 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8535 to 8537 Electrical apparatus 
for switching or 
protecting electrical 
circuits, or for making connections 
to or in electrical 
circuits; connectors 
for optical fibres, 
optical fibre bundles or cables; boards, 
panels, consoles, 
desks, cabinets and other bases, for 
electric control or the 
distribution of electricity (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the product and of heading 8538 
or 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture from materials of any 
heading, except that of the product and of heading 8538 
or 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8540 11 and 
8540 12 Cathode ray 
television picture 
tubes, including video monitor 
cathode ray tubes (a) 
LDCs 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8542 31 to 8542 33 and 
8542 39 Monolithic 
integrated circuits Manufacture in which the value of all the materials used does not 
exceed 50% of the ex-works  price of the product 
or 
The operation of diffusion, in which integrated circuits are formed on 
a semi-conductor substrate by the selective introduction of an 
appropriate dopant, whether or not assembled and/or tested in a non-party WT/COMTD/N/4/Add.5 
Page 98  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
8544 Insulated (including 
enamelled or 
anodised) wire, cable 
(including coaxial 
cable) and other insulated electric 
conductors, whether 
or not fitted with connectors; optical 
fibre cables, made up 
of individually sheathed fibres, 
whether or not 
assembled with electric conductors 
or fitted with 
connectors (a) 
LDCs 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8545 Carbon electrodes, 
carbon brushes, lamp 
carbons, battery 
carbons and other articles of graphite or 
other carbon, with or 
without metal, of a 
kind used for 
electrical purposes Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
8546 Electrical insulators 
of any material (a) 
LDCs 
Manufacture in which the value 
of all the materials used does not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture in which the value of 
all the materials used does not exceed 50% of the ex-works price 
of the product 
8547 Insulating fittings for 
electrical machines, appliances or 
equipment, being 
fittings wholly of insulating materials 
apart from any minor 
components of metal (for example, 
threaded sockets) 
incorporated during 
moulding solely for 
purposes of assembly, other than 
insulators of heading 
8546; electrical conduit tubing and 
joints therefor, of (a) 
LDCs 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product  WT/COMTD/N/4/Add.5 
 Page 99 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
base metal lined with 
insulating material 
8548 Waste and scrap of 
primary cells, 
primary batteries and 
electric accumulators; spent 
primary cells, spent 
primary batteries and spent electric 
accumulators; 
electrical parts of machinery or 
apparatus, not 
specified or included elsewhere in this 
Chapter (a) 
LDCs 
Manufacture in which the value 
of all the materials used does not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture in which the value of 
all the materials used does not exceed 50% of the ex-works price 
of the product 
Chapter 86 Railway or tramway 
locomotives, rolling-stock and parts 
thereof; railway or 
tramway track fixtures and fittings 
and parts thereof; 
mechanical 
(including electro-
mechanical) traffic signalling equipment 
of all kinds Manufacture in which the value of all the materials used does not 
exceed 70% 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: (a) 
LDCs 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works price of the product (b) 
Other beneficiary countries 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
8711 Motorcycles 
(including mopeds) 
and cycles fitted with an auxiliary motor, 
with or without side-
cars; side-cars (a) 
LDCs 
Manufacture from materials of 
any heading, except that of the 
product 
or Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture from materials of any 
heading, except that of the product 
or 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
ex Chapter 88 Aircraft, spacecraft, 
and parts thereof, except for: Manufacture from materials of any he ading, except that of the product 
or Manufacture in which the value of all the materials used does not WT/COMTD/N/4/Add.5 
Page 100  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
exceed 70% of the ex-works  price of the product 
ex 8804 Rotochutes Manufacture from materials of any heading, including other materials 
of heading 8804 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
Chapter 89 Ship s, boats and 
floating structures Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
ex Chapter 90 Optical, 
photographic, 
cinematographic, 
measuring, checking, precision, medical or 
surgical instruments 
and apparatus; parts and accessories 
thereof, except for: Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
9002 Lenses, prisms, 
mirrors and other optical elements, of 
any material, 
mounted, being parts 
of or fittings for 
instruments or apparatus, other than 
such elements of 
glass not optically worked (a) 
LDCs 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
9033 Parts and accessories 
(not specified or 
included elsewhere in this Chapter) for 
machines, 
appliances, instruments or 
apparatus of Chapter 
90 (a) 
LDCs 
Manufacture in which the value 
of all the materials used does 
not exceed 70% of the ex-works 
price of the product (b) 
Other beneficiary countries 
Manufacture in which the value of 
all the materials used does not 
exceed 50% of the ex-works price 
of the product 
Chapter 91 Clocks and watches 
and parts thereof Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
Chapter 92 Musical instruments; 
parts and accessories 
of such articles Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
Chapter 93 Arms and 
ammunition; parts 
and accessories Manufacture in which the value of all the materials used does not 
exceed 50% of the ex-works  price of the product  WT/COMTD/N/4/Add.5 
 Page 101 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
thereof 
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 Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
ex Chapter 95 Toys, games and 
sports requisites; parts and accessories 
thereof, except for: Manufacture from materials of any he ading, except that of the product 
or Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
ex 9506 Golf clubs and parts 
thereof Manufacture from materials of any heading, except that of the 
product. However, roughly-shaped blocks for making golf-club heads may be used 
ex Chapter 96 Miscellaneous 
manufactured 
articles, except for: Manufacture from materials of any he ading, except that of the product 
or 
Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
9601 and 
9602 Worked ivory, bone, 
tortoiseshell, horn, antlers, coral, 
mother-of-pearl and 
other animal carving material, and articles 
of these materials 
(including articles obtained by 
moulding. 
Worked vegetable or 
mineral carving 
material and articles 
of these materials; moulded or carved 
articles of wax, of 
stearin, of natural gums or natural 
resins or of 
modelling pastes, 
and other moulded or 
carved articles, not elsewhere specified Manufacture from materials of any heading WT/COMTD/N/4/Add.5 
Page 102  
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
or included; worked, 
unhardened gelatine 
(except gelatine of 
heading 3503) and 
articles of unhardened gelatin 
9603 Brooms, brushes 
(including brushes 
constituting parts of machines, appliances 
or vehicles), hand-
operated mechanical floor sweepers, not 
motorized, mops and 
feather dusters; prepared knots and 
tufts for broom or 
brush making; paint pads and rollers, 
squeegees (other 
than roller squeegees) Manufacture in which the value of all the materials used does not 
exceed 70% of the ex-works  price of the product 
9605 Travel sets for 
personal toilet, 
sewing or shoe or 
clothes cleaning Each item in the set must satisfy the rule which would apply to it if it 
were not included in the set. However, non-originating articles may be 
incorporated, provided that their total value does not exceed 15% of 
the ex-works price of the set 
9606 Buttons, press-
fasteners, snap-fasteners and press-
studs, button moulds 
and other parts of these articles; button 
blanks Manufacture: 
- from materials of any heading, except that of the product, and - in which the value of all the mate rials used does not exceed 70% of 
the ex-works price of the product 
9608 Ball-point pens; felt-
tipped and other porous-tipped pens 
and markers; 
fountain pens, stylograph pens and 
other pens; 
duplicating stylos; propelling or sliding 
pencils; pen-holders, 
pencilholders and 
similar holders; parts 
(including caps and clips) of the 
foregoing articles, 
other than those of heading 9609 Manufacture from materials of any heading, except that of the 
product. However, nibs or nib-points of the same heading as the product may be used  WT/COMTD/N/4/Add.5 
 Page 103 
 
 
  Harmonised 
System 
heading Description of 
product Qualifying operation (Working or processing, carried out on non-
originating materials, which confers originating status) 
(1) (2) (3) 
9612 Typewriter or similar 
ribbons, inked or 
otherwise prepared 
for giving 
impressions, whether or not on spools or in 
cartridges; ink-pads, 
whether or not inked, with or without 
boxes Manufacture: 
- from materials of any heading, except that of the product, and 
- in which the value of all the mate rials used does not exceed 70% of 
the ex-works price of the product 
9613 20 Pocket lighters, gas 
fuelled, refillable Manufacture in which the total value of the materials of heading 9613 
used does not exceed 30% of the ex-works price of the product 
9614 Smoking pipes 
(including pipe 
bowls) and cigar or 
cigarette holders, and parts thereof Manufacture from materials of any heading 
Chapter 97 Works of art, 
collectors' pieces and 
antiques Manufacture from materials of any he ading, except that of the product 
 WT/COMTD/N/4/Add.5 
Page 104  
 
  ANNEX II
 
"ANNEX 13b 
(referred to in Article 86(3))  
Materials excluded from regional cumulation
97, 98 
 
  Group I : Brunei-
Darussalam, 
Cambodia, 
Indonesia, Laos, 
Malaysia, 
Philippines, 
Singapore, 
Thailand, Vietnam Group III : 
Bangladesh, 
Bhutan, India, 
Maldives, 
Nepal, Pakistan, 
Sri Lanka Group IV99 
Argentina, 
Brazil, 
Paraguay, 
Uruguay  
Harmonised 
System or 
Combined 
Nomenclature 
code Description of materials    
0207 Meat and edible meat offal, of the 
poultry of heading 0105, fresh, chilled or frozen X   
ex 0210 Meat and edible meat offal of 
poultry, salted, in brine, dried or 
smoked X   
Chapter 03 Fish and cr ustaceans, molluscs and 
other aquatic invertebrates   X 
ex 0407 Eggs in shell of poultry, other than 
for hatching  X  
ex 0408 Eggs, not in shell and egg yolks, 
other than unfit for human 
consumption  X  
0709 51 
ex 0710 80 0711 51 
0712 31 Mushrooms, fresh or chilled, 
frozen, provisionally preserved, dried X X X 
0714 20 Sweet potatoes   X 
0811 10 
0811 20 Strawberries, raspberries, 
blackberries, mulberries, loganberries, black-, white- or 
redcurrants and gooseberries   X 
                                                      
97 Materials for which a 'X' is indicated 
98 Cumulation of these materials between least-develo ped-countries (LDCs) of each regional group (i.e. 
Cambodia and Laos in Group I; Bangladesh, Bhutan, Maldives and Nepal in Group III) is allowed. Similarly, cumulation of these materials is also allowed in a non-LD C of a regional group with materials originating in any 
other country of the same regional group. 
99 Cumulation of these materials originating in Argentina, Brazil and Uruguay, is not allowed in 
Paraguay. Moreover, cumulation of any material of Chapte rs 16 to 24 originating in Brazil, is not allowed in 
Argentina, Paraguay or Uruguay.  WT/COMTD/N/4/Add.5 
 Page 105 
 
 
    Group I : Brunei-
Darussalam, 
Cambodia, 
Indonesia, Laos, 
Malaysia, 
Philippines, 
Singapore, 
Thailand, Vietnam Group III : 
Bangladesh, 
Bhutan, India, 
Maldives, 
Nepal, Pakistan, 
Sri Lanka Group IV99 
Argentina, 
Brazil, 
Paraguay, 
Uruguay  
Harmonised 
System or 
Combined 
Nomenclature 
code Description of materials    
1006 Rice X X  
ex 1102 90 
ex 1103 19 ex 1103 20 
ex 1104 19 
ex 1108 19 Flours, groats, meal, pellets, rolled 
or flaked grains, starch of rice X X  
1108 20 Inulin   X 
1604 and 
1605 Prepared or preserved fish; caviar 
and caviar substitutes prepared 
from fish eggs; prepared or 
preserved crustaceans, molluscs and other aquatic invertebrates   X 
1701 and 
1702 Cane or beet sugars and chemically 
pure sucrose, and other sugars, 
artificial honey and caramel X X  
ex 1704 90 Sugar confectionery, not containing 
cocoa, other than chewing gum X X  
ex 1806 10 Cocoa powder , containing 65% or 
more by weight of sucrose/isoglucose X X  
1806 20 Chocolate and food preparations 
containing cocoa other than cocoa 
powder X X  
ex 1901 90 Other food preparations containing 
less than 40% by weight of cocoa, 
other than malt extract, containing 
less than 1.5% milkfat, 5% sucrose or isoglucose, 5% of glucose or 
starch. X X  
ex 1902 20  Stuffed pasta, whether or not 
cooked or otherwise prepared, containing more than 20% by 
weight of fish, crustaceans, 
molluscs or other aquatic 
invertebrates or containing more 
than 20% by weight of sausages and the like, of meat and meat offal 
of any kind, including fats of any   X WT/COMTD/N/4/Add.5 
Page 106  
 
    Group I : Brunei-
Darussalam, 
Cambodia, 
Indonesia, Laos, 
Malaysia, 
Philippines, 
Singapore, 
Thailand, Vietnam Group III : 
Bangladesh, 
Bhutan, India, 
Maldives, 
Nepal, Pakistan, 
Sri Lanka Group IV99 
Argentina, 
Brazil, 
Paraguay, 
Uruguay  
Harmonised 
System or 
Combined 
Nomenclature 
code Description of materials    
kind or origin 
2003 10 Mushrooms, prepared or preserved 
otherwise than by vinegar or acetic acid X X X 
ex 2007 10 Homogenised jams, fruit jellies, 
marmalades, fruit or nut purée and 
fruit or nut pastes, containing more than 13% by weight of sugar   X 
2007 99 Non homogenised preparations of 
jams, fruit jellies, marmalades, fruit 
or nut purée and fruit or nut pastes, other than of citrus fruit   X 
2008 20 
2008 30 
2008 40 
2008 50 
2008 60 2008 70 
2008 80 
2008 92 2008 99 Fruit, nuts and other edible parts of 
plants, otherwise prepared or 
preserved   X 
2009 Fruit juices (including grape must) 
and vegetable juices, unfermented 
and not containing added spirit, whether or not containing added 
sugar or other sweetening matter   X 
ex 2101 12 Preparations w ith a basis of coffee X X  
ex 2101 20 Preparations with a basis of tea or 
maté X X  
ex 2106 90 Food preparations not elsewhere 
specified, other than protein 
concentrates and textured protein 
substances: flavoured or coloured sugar syrups other than isoglucose, 
glucose and maltodextrine syrups; 
preparation containing more than 
1.5% milkfat, 5% sucrose or X X   WT/COMTD/N/4/Add.5 
 Page 107 
 
 
    Group I : Brunei-
Darussalam, 
Cambodia, 
Indonesia, Laos, 
Malaysia, 
Philippines, 
Singapore, 
Thailand, Vietnam Group III : 
Bangladesh, 
Bhutan, India, 
Maldives, 
Nepal, Pakistan, 
Sri Lanka Group IV99 
Argentina, 
Brazil, 
Paraguay, 
Uruguay  
Harmonised 
System or 
Combined 
Nomenclature 
code Description of materials    
isoglucose, 5% of glucose or starch. 
2204 30 Grape must other than grape must 
with fermentation prevented or arrested by the addition of alcohol   X 
2205 Vermouth and other wine of fresh 
grapes flavoured with plants or 
aromatic substances   X 
2206 Other fermented beverages; 
mixtures of fermented beverages 
and mixtures of fermented 
beverages and non-alcoholic beverages, not elsewhere specified 
or included   X 
2207 Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
80% vol or higher  X X 
ex 2208 90 Undenatured ethyl alcohol of an 
alcoholic strength by volume of less than 80% vol, other than arrack, 
plum, pear or cherry spirit and other 
spirits and spirituous beverages  X X 
ex 3302 10 Mixtures of odoriferous substances 
of a kind used in the drink 
industries, containing all flavouring 
agents characterising a beverage and containing more than 1.5% 
milkfat, 5% sucrose or isoglucose, 
5% of glucose or starch X X  
3302 10 29 Preparations of a kind used in the 
drink industries containing all 
flavouring agents characterising a 
beverage, other than of an actual alcoholic strength by volume 
exceeding 0.5%, containing, by 
weight, more than 1,5% milkfat, 
5% sucrose or isoglucose, 5% 
glucose or starch X X X 
 WT/COMTD/N/4/Add.5 
Page 108  
 
  ANNEX III
 
ANNEX 13c 
(referred to in Article 92) 
 
APPLICATION TO BECOME A REGISTERED EXPORTER  
 
1. Exporter's name, full address and country (Non Confidential)  
  
 
2. Contact details including telephone and fax number as well as e-mail address where available 
(Confidential)  
 
  
3. Description of your activities, specifying whethe r your main activity is producing or trading 
(Non Confidential)  and, where applicable, industrial process (Confidential) . 
 
 
 
  
4. Indicative description of goods which qualify for preferential treatment, including indicative 
list of Harmonised System four-digit headings  (or chapters where goods traded fall within more 
than twenty Harmonised System headings). 
  
5. Undertaking by exporter  
The undersigned hereby declares that the above details are correct and: 
- certifies not to have had a previous registrat ion withdrawn and, should this be the case, 
certifies to have remedied the situation which led to such withdrawal; 
- undertakes to make out statements on orig in only for goods which qualify for preferential 
treatment and comply with the or igin rules specified for those goods in the Generalised System 
of Preferences; 
- undertakes to maintain appropriate commercial  accounting records for production / supply of 
goods qualifying for preferential treatment and to keep them for at least three years from the 
date of making out of the statement on origin; 
- undertakes to accept any control on the accuracy of his statements on origin, including 
verification of accounting records and visits to  his premises by the European Commission or 
Member States' authorities, as well as the authorities of Norway, Switzerland and Turkey; 
- undertakes to request his removal from the record of registered exporters should he no longer 
meet the conditions for exporting any goods under the scheme or no longer intend to export 
such goods.  
 
    
  WT/COMTD/N/4/Add.5 
 Page 109 
 
 
   
   ____________________________________________________  Place, date and signature of authorised signatory; designation and/or title    
6. Prior specific and informed consent of export er to the publication of his/her personal data on 
the internet 
 
The undersigned is hereby informed that the info rmation supplied may be stored on a database 
of the European Commission and that the part iculars may be disclosed to the public via the 
internet, with the exception of the informatio n which is marked in this application as 
confidential. He accepts the publication and disclosure of this information via the internet. The 
undersigned may withdraw his consent to the publicat ion of this information via the internet by 
sending [electronic mail, fax, written correspondence] to the following address: 
 
____________________________________________________ 
 Place, date and signature of authorised signatory; designation and/or title  
7. Box for official use by governmental authority  The applicant is registered under the following number:  Registered Number: ______________________________ 
 
Date of registration _______________________________  Period of validity from_____________________________   
 
Signature and stamp_______________________________    
 
 WT/COMTD/N/4/Add.5 
Page 110  
 
  ANNEX IV
 
ANNEX 13d 
(Referred to in Article 95(3)) 
 
STATEMENT ON ORIGIN  
To be made out on any commercia l documents showing the name and full address of the exporter and 
consignee as well as a description of the goods and the date of issue (1) 
 
French version 
 
L'exportateur (Numéro d’exportateur  enregistré – excepté lorsque la  valeur des produits originaires 
contenus dans l’envoi est inférieure à EUR 6.000 (2)) des produits couverts par le présent document 
déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle . . . (3) au sens 
des règles d'origine du Système des préférences tarifaires généralisées de  l'Union européenne et que le 
critère d’origine satisfait est … … (4). 
 
English version 
 
The exporter (Number of Registered Exporter – unless the value of the consigne d originating products 
does not exceed EUR 6,000 (2)) of the products covere d by this document declares that, except where 
otherwise clearly indicated, these products are of . . . preferential origin (3) according to rules of 
origin of the Generalized System of Preferences of  the European Union and that the origin criterion 
met is … … (4). 
__________________________________ 
(1) Where the statement on origin replaces anot her statement in accordance with Article 97d, 
this shall be indicated and the date of issue of  the original statement shall also always be 
mentioned. 
(2) Where the statement on origin replaces anothe r statement, the subsequent holder of the 
goods establishing such a statement shall indicat e his name and full address followed by the 
mention ( French version ) 'agissant sur la base de l’attestation d’origine établie par [nom et 
adresse complète de l’exportateur dans le pa ys bénéficiaire], enregistré sous le numéro 
suivant [Numéro d’exportateur enregist ré dans le pays bénéficiaire]' ( English version ) 
'acting on the basis of the statement on origin  made out by [name and full address of the 
exporter in the beneficiary country], regi stered under the following number [Number of 
Registered Exporter of the exporter in the beneficiary country]'. 
(3) Country of origin of products to be indicated . When the statement on origin relates, in whole 
or in part, to products origina ting in Ceuta and Melilla within the meaning of Article 97j, the 
exporter must clearly indicate them in the doc ument on which the statement is made out by 
means of the symbol "CM". 
(4) Products wholly obtained: enter the letter "P "; Products sufficiently worked or processed: 
enter the letter "W" followed by the Harm onized Commodity Description and coding 
System (Harmonized System) heading at the four-digit level of the exported product (example "W" 9618); where appropriate, the a bove mention shall be replaced with one of 
the following indications: 'EU cumulation', 'Norway cumulation', 'Switzerland cumulation', 
'Turkey cumulation', 'regional cumulation', 'ext ended cumulation with country x' or 'Cumul 
U', 'Cumul Norvège', 'Cumul Suisse', 'Cumul Turquie', 'cumul regional', 'cumul étendu avec le pays x'.  WT/COMTD/N/4/Add.5 
 Page 111 
 
 
  ANNEX V  
 
Annex 17 is amended as follows: 
1. The title and the introductory not es are replaced by the following text: 
"CERTIFICATE OF ORIGIN FORM A 
1. Certificates of origin Form A must conf orm to the specimen shown in this Annex.  
The use of English or French for the notes on the reverse of the certificate shall not be 
obligatory.  Certificates shall be made out in English or French. If completed by hand, 
entries must be in ink and in capital letters. 
2. Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 
8 mm in the length may be allowed. The pa per used shall be white writing paper, 
sized, not containing mechanical pulp and weighing not less than 25 g/m2.  It shall 
have a printed green guilloche-pattern b ackground making any falsification by 
mechanical or chemical means apparent to the eye. 
 If the certificates have several copies, only th e top copy which is the original shall be 
printed with a printed green guilloche-pattern background. 
3. Each certificate shall bear a serial number, printed or otherwise, by which it can be 
identified." 
4. Certificates bearing older versions of the notes on the back of the form (1996, 2004 
and 2005) may also be used until  existing stocks are exhausted." 
2. The notes relating to the specimens of the form in two languages and which follow those 
specimens are replaced respectively by the following: WT/COMTD/N/4/Add.5 
Page 112  
 
  NOTES (2007) 
 
I. Countries which accept Form A for the purposes of the generalized system of preferences (GSP):  
 
Australia (*)  European Union:    
Belarus  Austria  Finland  Netherlands  
Canada  Belgium  France  Poland  
Japan  Bulgaria  
 Hungary  Portugal  
 
New Zealand (**)  Cyprus  Ireland  Romania  
Norway  Czech Republic  Italy  Slovakia  
Russian Federation  Denmark  
 Latvia  
 Slovenia  
Switzerland including Liechtenstein (***)  Estonia  Lithuania  Spain  
Turkey  Germany  Luxembourg  Sweden  
United States of America (****)  Greece  Malta  United Kingdom  
 
Full details of the conditions covering admission to the GSP in these countri es are obtainable from the designated 
authorities in the exporting prefer ence-receiving countries or fr om the customs authorities of the preference-giving countries 
listed above. An information note is also ob tainable from the U NCTAD secretariat.  
 
II. General conditions 
 
To qualify for preference, products must:  
(a) Fall within a description of products eligible for prefer ence in the country of destination. The description entered 
on the form must be sufficiently detaile d to enable the products to be identif ied by the customs officer examining 
them;  
(b) Comply with the rules of origin of the country of destin ation. Each article in a cons ignment must qualify separately 
in its own right; and  
(c) Comply with the consignment conditi ons specified by the country of destination. In general products must be 
consigned directly from the country of  exportation to the country of destin ation, but most preference-giving 
countries accept passage through intermediate countries subject to certain conditions. (For Australia, direct 
consignment is not necessary.) 
 
III. Entries to be made in Box 8 
 
Preference products must either be wholly obtained in accordan ce with the rules of the country  of destination or sufficiently 
worked or processed to fulfil the require ments of that country's origin rules.  
(a) Products wholly obtained: for export to all countries listed in Section I, enter the letter "P " in Box 8 (for Australia 
and New Zealand, Box 8 may be left blank).  
(b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8 should be 
as follows: 
 (1) United States of America: for single country shipments, enter the letter "Y" in Box 8; for 
shipments from recognized associations  of counties, enter the letter " Z", followed by the sum of the cost 
or value of the domestic materials and the direct cost  of processing, expressed as a percentage of the ex-
factory price of the exported products  (example: "Y" 35% or "Z" 35%).  
 (2) Canada: for products which meet origin crite ria from working or processing in more than cue 
eligible least developed country, enter le tter "G" in Box 8; otherwise "F".  
 (3) The European Union, Japan, Norway, Swit zerland including Liechtenstein, and Turkey: enter 
the letter "W" in Box 8 followed by the Harmoni zed Commodity Description and coding system 
(Harmonized System) heading at th e four-digit level of the exported  product (example "W" 96.18).  
 (4) Russian Federation: for products which in clude value added in the exporting preference-
receiving country, enter the letter "Y" in Box 8. followed by the value of imported materials and 
components expressed as a percentage of the fob pri ce of the exported products (example "Y" 45%); for 
products obtained in a preference-receiving country and worked or processed in one or more other such 
countries, enter "Pk".  
 (5) Australia and New Zealand: completion of B ox 8 is not required. It is sufficient that a 
declaration be properly made in Box 12. 
___________ 
(*) For Australia, the main requirement is the exporter's declara tion on the normal commercial i nvoice. Form A, accompanied by the 
normal commercial invoice, is an acceptable alterna tive, but official certification is not required.  
(**) Official certification is not required.  
(***) The Principality of Liechtenstein fo rms, pursuant to the Treaty of 29 March 1923, a customs union with Switzerland.  
(****) The United States does not require GSP Form A. A declar ation setting forth all pertinent detailed information concerning  the 
production or manufacture of the merchandise is considered suffici ent only if requested by the district collector of customs.   WT/COMTD/N/4/Add.5 
 Page 113 
 
 
  NOTES (2007)  
 
I. Pays qui acceptent la formule A aux fins du système généralisé de préférences (SGP):  
 
Australie (*)  Union Européenne:    
Belarus  Allemagne  France  Pays-Bas  
Canada Autriche  Grèce  Pologne  
Etats-Unis d'Amérique (***)  Belgique  Hongrie  Portugal  
Fédération de Russie  Bulgarie  Irlande  République tchèque  
Japon  Chypre  Italie  Roumanie  
Norvège  Danemark  Lettonie  Royaume-Uni  
Nouvelle-Zélande (**)  Espagne  Lituanie  Slovaquie  
Suisse y compris Liechtenstein (****)  Estonie  Luxembourg  Slovénie  
Turquie  Finlande  Malte  Suède  
Des détails complets sur les conditions régissant l'admission au bénéfice du SGP dans  ces pays peuvent être obtenus des 
autorités désignées par les pays exporta teurs bénéficiaires ou de l'adminis tration des douanes des pays donneurs qui 
figurent dans la liste ci-dessus. Une not e d'information peut également être obtenue du secrétariat de la CNUCED. 
 
II. Conditions générales  
 
Pour être admis au bénéfice des préférences, les produits doivent:  
(a) correspondre à la définition établie des produits pouvant bé néficier du régime de préférences dans les pays de 
destination La description figurant su r la formule doit être suffisamment dé taillée pour que les produits puissent 
être identifiés par l'agent des douanes qui les examine;  
(b) satisfaire aux règles d'origine du pays de destination. Chacun des articl es d'une même expédition doit répondre aux 
conditions prescrites; et  
(c) satisfaire aux conditions d'expédition spécifiées par le pays  de destination. En général,  les produits doivent être 
expédiés directement du pays d'exportation au pays de destination; tout efois, la plupart des pays donneurs de 
préférences acceptent sous certaines conditions le passage par des pays intermédiaires (pour l'Australie, 
l'expédition directe n'est pas nécessaire). 
 
III. Indications à porter dans la case 8  
 
Pour bénéficier des préférences, les produits doivent avoir été, soit entièrement obtenus, soit suffisamment ouvrés ou 
transformés conformément aux règles d' origine des pays de  destination.  
(a) Produits entièrement obtenus: pour l'e xportation vers tous les pays figurant dans  la liste de la section, il y a lieu 
d'inscrire la lettre "P" dans la case 8 (pour l'Australie et la  Nouvelle-Zélande, la case 8 peut être laissée en blanc).  
(b) Produits suffisamment ouvrés ou transformés: pour l'exporta tion vers les pays figurant ci-après, les indications à 
porter dans la case 8 doivent être les suivantes:  
 (1) États Unis d'Amérique: dans le cas d'expéditio n provenant d'un seul pays, inscrire la lettre "Y" 
ou. dans le cas d'expéditions provenant d'un groupe de  pays reconnu comme un seul , la lettre "Z", suivie 
de la somme du coût ou de la vale ur des matières et du coût direct de la transformation, exprimée en 
pourcentage du prix départ usine des marchandise s exportées (exemple: "Y" 35% ou "Z" 35%);  
 (2) Canada: il y a lieu d'inscrire dans la case 8 la lettre "G" pour les produits qui satisfont aux 
critères d'origine après ouvraison ou transformation dans plusieurs des pays les moins avancés; sinon, 
inscrire la lettre "F";  
 (3) Japon, Norvège, Suisse y compris Liechtenstein , Turquie et l'Union européenne: inscrire dans 
la case 8 la lettre "W" suivie de la position tarifaire à quatre chiffres occupée par le produit exporté dans 
le Système harmonisé de désignati on et de codification des marchandi ses (Système harm onisé) (exemple 
"W" 96.18);  
 (4) Fédération de Russie: pour les produits avec  valeur ajoutée dans le pays exportateur 
bénéficiaire de préférences, il y a lieu d'inscrire la le ttre «Y» dans la case 8, en la faisant suivre de la 
valeur des matières et des compos ants importés, exprimée en pourcen tage du prix fob des marchandises 
exportées (exemple: "Y" 45%); pour les produits obtenus dans un pays bénéficiaire de préférences et 
ouvrés ou transformés dans un ou plusieurs autres pays bénéficiaires, il y a lieu d'inscrire les lettre "Pk" 
dans la case 8;  
 (5) Australie et Nouvelle-Zélande: il n'est pas nécessaire de remplir la case 8. Il suffit de fane une 
déclaration approprié e dans la case 12.  
___________  
(*) Pour l'Australie, l'exigence de base est une attestation de l'exportateur sur la facture hab ituelle. La formule A, accompag née de la 
facture habituelle, peut être acceptée en remplacement, mais une certification officielle n'est pas exigée.  
(**) Un visa officiel n'est pas exigé.  
(***) Les États-Unis n'exigent pas de certif icat SGP Formule A. Une déclaration repren ant toute information appropriée et détai llée 
concernant la production ou la fa brication de la marchandise est considérée comm e suffisante, et doit être présentée uniquement  à 
la demande du receveur des douanes du district (District collector of Customs).  
(****) D'après l'Accord du 29 mars 1923, la Principauté du Liechtenstein forme une union douanière avec la Suisse. WT/COMTD/N/4/Add.5 
Page 114  
 
  ANNEX VI
 
 
"ANNEX 18 
(referred to in Article 97m (3)  
Invoice declaration 
The invoice declaration, 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. 
French version 
L'exportateur des produits couverts par le présent document (autorisation douanière no . . . (1)) 
déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle . . . (2) au sens 
des règles d'origine du Système des préférences ta rifaires généralisées de la Communauté européenne 
et …… (3). 
English version 
The exporter of the products covered by this docume nt (customs authorization No . . . (1)) declares 
that, except where otherwise clearly indicated, these  products are of . . . preferential origin (2) 
according to rules of origin of the Generalized Sy stem of Preferences of the European Community 
and …… (3). 
………….……………............ 
(place and date) (4)….. 
(Signature of the exporter; in addition the name of the person signing the declaration has to be 
indicated in clear script) (5) __________________ 
(1) When the invoice declaration is made ou t by an approved European Union's exporter 
within the meaning of Article 97v (4), the authorization number of the approved 
exporter must be entered in this space.  When (as will always be the case with invoice 
declarations made out in beneficiary countri es) the invoice declaration is not made out 
by an approved exporter, the words in brack ets shall be omitted or the space left 
blank. 
(2) Country of origin of products to be indi cated. When the invoice declaration relates, in 
whole or in part, to products originating in Ceuta and Melilla within the meaning of 
Article 97j, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM". 
(3) Where appropriate, enter one of the foll owing indications: 'EU cumulation', 'Norway 
cumulation', 'Switzerland cumulation', 'Tur key cumulation', 'regional cumulation', 
'extended cumulation with country x' or 'Cumul UE', 'Cumul Norvège', 'Cumul 
Suisse', 'Cumul Turquie', 'cumul regional', 'cumul étendu avec le pays x'. 
(4) These indications may be omitted if the in formation is contained on the document 
itself. 
(5) See Article 97v (7) (concerns approved Eu ropean Union's exporters only). In cases 
where the exporter is not required to sign, th e exemption of signature also implies the 
exemption of the name of the signatory. 
__________