# L_2004350EN.01000101.xml

| 25.11.2004 | EN | Official Journal of the European Union | L 350/1 |
| --- | --- | --- | --- |

25.11.2004

EN

Official Journal of the European Union

L 350/1

---

COUNCIL DECISION

of 11 October 2004

concerning the conclusion of the Protocol to the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, of the other part, to take into account the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union

(2004/778/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 133 in conjunction with the first sentence of the first subparagraph of Article 300(2), and the first subparagraph of Article 300(3), thereof,

Having regard to the proposal from the Commission,

Whereas:

| (1) | On 29 September 2003 the Council authorised the Commission, on behalf of the Community and its Member States, to negotiate with the Republic of Croatia a Protocol to the Stabilisation and Association Agreement to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union, |
| --- | --- |

(1)

On 29 September 2003 the Council authorised the Commission, on behalf of the Community and its Member States, to negotiate with the Republic of Croatia a Protocol to the Stabilisation and Association Agreement to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union,

| (2) | Pending the entry into force of the Stabilisation and Association Agreement, it has become necessary to also adapt the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, of the other part (1), to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union, |
| --- | --- |

(2)

Pending the entry into force of the Stabilisation and Association Agreement, it has become necessary to also adapt the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, of the other part (1), to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union,

| (3) | The Protocol was initialled on 16 April 2004. It should be approved on behalf of the Community. |
| --- | --- |

(3)

The Protocol was initialled on 16 April 2004. It should be approved on behalf of the Community.

HAS DECIDED AS FOLLOWS:

Article 1

The Protocol to the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union is hereby approved on behalf of the European Community.

The text of the Protocol is attached to this Decision.

Article 2

The President of the Council shall, on behalf of the Community, deposit the instruments of approval provided for in Article 11 of the Protocol.

Article 3

The Protocol shall be applied on a provisional basis with effect from 1 May 2004.

Done at Brussels, 11 October 2004.

For the Council

The President

B. R. BOT

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(1)  
  OJ L 330, 14.12.2001, p. 3.

1

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PROTOCOL

to the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Croatia, of the other part, to take into account the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Hungary, the Republic of Latvia, the Republic of Lithuania, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union

THE EUROPEAN COMMUNITY, hereinafter referred to as ‘the Community’

of the one part, and

THE REPUBLIC OF CROATIA, hereinafter referred to as ‘Croatia’

of the other part,

Having regard to the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic (hereinafter referred to as the new Member States) to the European Union on 1 May 2004,

Whereas:

| (1) | The Interim Agreement on trade and trade-related matters between the European Community (hereinafter referred to as the Interim Agreement), of the one part, and the Republic of Croatia, of the other part, entered into force on 1 March 2002. |
| --- | --- |

(1)

The Interim Agreement on trade and trade-related matters between the European Community (hereinafter referred to as the Interim Agreement), of the one part, and the Republic of Croatia, of the other part, entered into force on 1 March 2002.

| (2) | The Treaty concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union (hereinafter referred to as Treaty of Accession) was signed in Athens on 16 April 2003. |
| --- | --- |

(2)

The Treaty concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union (hereinafter referred to as Treaty of Accession) was signed in Athens on 16 April 2003.

| (3) | Consultations pursuant to Article 23(3) of the Interim Agreement have taken place, so as to ensure that account is taken of the mutual interests of the Community and Croatia stated in this Agreement, |
| --- | --- |

(3)

Consultations pursuant to Article 23(3) of the Interim Agreement have taken place, so as to ensure that account is taken of the mutual interests of the Community and Croatia stated in this Agreement,

HAVE AGREED AS FOLLOWS:

ADJUSTMENTS TO THE TEXT OF THE INTERIM AGREEMENT INCLUDING ITS ANNEXES AND PROTOCOLS

SECTION I

AGRICULTURAL PRODUCTS

Article 1

Agricultural products sensu stricto

1.   Annex IV(a) and Annex IV(c) to the Interim Agreement shall be replaced by the text of Annex I to this Protocol.

2.   Annex IV(b) to the Interim Agreement shall be replaced by the text of Annex II to this Protocol.

3.   Annex IV(d) to the Interim Agreement shall be replaced by the text of Annex III to this Protocol.

4.   Annex IV(e) to the Interim Agreement shall be replaced by the text of Annex IV to this Protocol.

5.   Annex IV(f) to the Interim Agreement shall be replaced by the text of Annex V to this Protocol.

6.   A point (d) shall be added to Article 14 (3) of the Interim Agreement as follows:

| ‘(d) | From 1 May 2004, Croatia shall apply the customs duties for the commodities listed in Annex IV (g).’ |
| --- | --- |

‘(d)

From 1 May 2004, Croatia shall apply the customs duties for the commodities listed in Annex IV (g).’

7.   The text of Annex VI to this Protocol shall be added to the Interim Agreement as Annex IV(g).

Article 2

Fisheries products

1.   Annex V(a) to the Interim Agreement shall be replaced by the text of Annex VII to this Protocol.

2.   Annex V(b) to the Interim Agreement shall be replaced by the text of Annex VIII to this Protocol.

Article 3

Processed agricultural products

Lists 2 and 3 of Annex II to Protocol 3 to the Interim Agreement shall be replaced by Lists 2, 3 and 4 of Annex IX to this Protocol.

Article 4

Wine agreement

Annex I to the Additional Protocol adjusting the trade aspects of the Interim Agreement, to take account of the outcome of the negotiations between the parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks, shall be replaced by the text of Annex X to this Protocol.

SECTION II

RULES OF ORIGIN

Article 5

1.   Paragraph 4 of Article 18 of Protocol 4 to the Interim Agreement shall be replaced by the following:

1.‘4.   Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:

| ES | “EXPEDIDO A POSTERIORI”, |
| --- | --- |
| CS | “VYSTAVENO DODATEČNĚ”, |
| DA | “UDSTEDT EFTERFØLGENDE”, |
| DE | “NACHTRÄGLICH AUSGESTELLT”, |
| ET | “VÄLJA ANTUD TAGASIULATUVALT”, |
| EL | “ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ”, |
| EN | “ISSUED RETROSPECTIVELY”, |
| FR | “DÉLIVRÉ A POSTERIORI”, |
| IT | “RILASCIATO A POSTERIORI”, |
| LV | “IZSNIEGTS RETROSPEKTĪVI”, |
| LT | “RETROSPEKTYVUSIS IŠDAVIMAS”, |
| HU | “KIADVA VISSZAMENŐLEGES HATÁLLYAL”, |
| MT | “MAĦRUĠ RETROSPETTIVAMENT”, |
| NL | “AFGEGEVEN A POSTERIORI”, |
| PL | “WYSTAWIONE RETROSPEKTYWNIE”, |
| PT | “EMITIDO A POSTERIORI”, |
| SL | “IZDANO NAKNADNO”, |
| SK | “VYDANÉ DODATOČNE”, |
| FI | “ANNETTU JÄLKIKÄTEEN”, |
| SV | “UTFÄRDAT I EFTERHAND”, |
| HR | “NAKNADNO IZDANO”.’ |

ES

“EXPEDIDO A POSTERIORI”,

CS

“VYSTAVENO DODATEČNĚ”,

DA

“UDSTEDT EFTERFØLGENDE”,

DE

“NACHTRÄGLICH AUSGESTELLT”,

ET

“VÄLJA ANTUD TAGASIULATUVALT”,

EL

“ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ”,

EN

“ISSUED RETROSPECTIVELY”,

FR

“DÉLIVRÉ A POSTERIORI”,

IT

“RILASCIATO A POSTERIORI”,

LV

“IZSNIEGTS RETROSPEKTĪVI”,

LT

“RETROSPEKTYVUSIS IŠDAVIMAS”,

HU

“KIADVA VISSZAMENŐLEGES HATÁLLYAL”,

MT

“MAĦRUĠ RETROSPETTIVAMENT”,

NL

“AFGEGEVEN A POSTERIORI”,

PL

“WYSTAWIONE RETROSPEKTYWNIE”,

PT

“EMITIDO A POSTERIORI”,

SL

“IZDANO NAKNADNO”,

SK

“VYDANÉ DODATOČNE”,

FI

“ANNETTU JÄLKIKÄTEEN”,

SV

“UTFÄRDAT I EFTERHAND”,

HR

“NAKNADNO IZDANO”.’

2.   Paragraph 2 of Article 19 of Protocol 4 to the Interim Agreement shall be replaced by the following:

2.‘2.   The duplicate issued in this way must be endorsed with one of the following words:

| ES | “DUPLICADO”, |
| --- | --- |
| CS | “DUPLIKÁT”, |
| DA | “DUPLIKAT”, |
| DE | “DUPLIKAT”, |
| ET | “DUPLIKAAT”, |
| EL | “ΑΝΤΙΓΡΑΦΟ”, |
| EN | “DUPLICATE”, |
| FR | “DUPLICATA”, |
| IT | “DUPLICATO”, |
| LV | “DUBLIKĀTS”, |
| LT | “DUBLIKATAS”, |
| HU | “MÁSODLAT”, |
| MT | “DUPLIKAT”, |
| NL | “DUPLICAAT”, |
| PL | “DUPLIKAT”, |
| PT | “SEGUNDA VIA”, |
| SL | “DVOJNIK”, |
| SK | “DUPLIKÁT”, |
| FI | “KAKSOISKAPPALE”, |
| SV | “DUPLIKAT”, |
| HR | “DUPLIKAT”.’ |

ES

“DUPLICADO”,

CS

“DUPLIKÁT”,

DA

“DUPLIKAT”,

DE

“DUPLIKAT”,

ET

“DUPLIKAAT”,

EL

“ΑΝΤΙΓΡΑΦΟ”,

EN

“DUPLICATE”,

FR

“DUPLICATA”,

IT

“DUPLICATO”,

LV

“DUBLIKĀTS”,

LT

“DUBLIKATAS”,

HU

“MÁSODLAT”,

MT

“DUPLIKAT”,

NL

“DUPLICAAT”,

PL

“DUPLIKAT”,

PT

“SEGUNDA VIA”,

SL

“DVOJNIK”,

SK

“DUPLIKÁT”,

FI

“KAKSOISKAPPALE”,

SV

“DUPLIKAT”,

HR

“DUPLIKAT”.’

3.   Annex I to Protocol 4 to the Interim Agreement shall be replaced by the text of Annex XI to this Protocol.

4.   Annex II to Protocol 4 to the Interim Agreement shall be replaced by the text of Annex XII to this Protocol.

5.   Annex IV to Protocol 4 to the Interim Agreement shall be replaced by the text of Annex XIII to this Protocol.

TRANSITIONAL PROVISIONS

SECTION III

Article 6

WTO

The Republic of Croatia undertakes that it shall not make any claim, request or referral nor modify or withdraw any concession pursuant to GATT 1994 Articles XXIV.6 and XXVIII in relation to this enlargement of the Community.

Article 7

Proof of origin and administrative cooperation

1.   Proofs of origin properly issued by either the Republic of Croatia or a new Member State in the framework of preferential agreements or autonomous arrangements applied between them shall be accepted in the respective countries, provided that:

| (a) | the acquisition of such origin confers preferential tariff treatment on the basis of the preferential tariff measures contained in the Interim Agreement; |
| --- | --- |

(a)

the acquisition of such origin confers preferential tariff treatment on the basis of the preferential tariff measures contained in the Interim Agreement;

| (b) | the proof of origin and the transport documents were issued no later than the day before the date of accession; |
| --- | --- |

(b)

the proof of origin and the transport documents were issued no later than the day before the date of accession;

| (c) | the proof of origin is submitted to the customs authorities within the period of four months from the date of accession. |
| --- | --- |

(c)

the proof of origin is submitted to the customs authorities within the period of four months from the date of accession.

Where goods were declared for importation in either the Republic of Croatia or a new Member State, prior to the date of accession, under preferential agreements or autonomous arrangements applied between the Republic of Croatia and that new Member State at that time, proof of origin issued retrospectively under those agreements or arrangements may also be accepted provided that it is submitted to the customs authorities within the period of four months from the date of accession.

2.   The Republic of Croatia and the new Member States are authorised to retain the authorisations with which the status of ‘approved exporters’ has been granted in the framework of preferential agreements or autonomous arrangements applied between them, provided that:

| (a) | such a provision is also provided for in the agreement concluded prior to the date of accession between the Republic of Croatia and the Community;
  and |
| --- | --- |

(a)

such a provision is also provided for in the agreement concluded prior to the date of accession between the Republic of Croatia and the Community;

and

| (b) | the approved exporters apply the rules of origin in force under that agreement. |
| --- | --- |

(b)

the approved exporters apply the rules of origin in force under that agreement.

These authorisations shall be replaced, no later than one year after the date of accession, by new authorisations issued under the conditions of the Interim Agreement.

3.   Requests for subsequent verification of proof of origin issued under the preferential agreements or autonomous arrangements referred to in paragraphs 1 and 2 shall be accepted by the competent customs authorities of either the Republic of Croatia or the Member States for a period of three years after the issue of the proof of origin concerned and may be made by those authorities for a period of three years after acceptance of the proof of origin submitted to those authorities in support of an import declaration.

Article 8

Goods in transit

1.   The provisions of the Interim Agreement may be applied to goods exported from either the Republic of Croatia to one of the new Member States or from one of the new Member States to the Republic of Croatia, which comply with the provisions of Protocol 4 to the Interim Agreement and that on the date of accession are either en route or in temporary storage, in a customs warehouse or in a free zone in the Republic of Croatia or in that new Member State.

2.   Preferential treatment may be granted in such cases, subject to the submission to the customs authorities of the importing country, within four months from the date of accession, of a proof of origin issued retrospectively by the customs authorities of the exporting country.

Article 9

Quotas in 2004

For the year 2004, the volumes of the new tariff quotas and the increases of the volumes of existing tariff quotas shall be calculated as a pro rata of the basic volumes, taking into account the part of the period elapsed before 1 May 2004.

GENERAL AND FINAL PROVISIONS

SECTION IV

Article 10

This Protocol and the Annexes thereto shall form an integral part of the Interim Agreement.

Article 11

1.   This Protocol shall be approved by the Community and by the Republic of Croatia in accordance with their own procedures.

2.   The instruments of approval shall be deposited with the General Secretariat of the Council of the European Union.

Article 12

1.   This Protocol shall enter into force on the same day as the Treaty of Accession provided that all the instruments of approval of this Protocol have been deposited before that date.

2.   If not all the instruments of approval of this Protocol have been deposited before that date, this Protocol shall enter into force on the first day of the first month following the date of the deposit of the last instrument of approval.

3.   If not all the instruments of approval of this Protocol have been deposited before 1 May 2004, this Protocol shall apply provisionally with effect from 1 May 2004.

Article 13

This Protocol is drawn up in duplicate in the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Slovene, Slovak, Spanish, Swedish, and Croatian languages, each of these texts being equally authentic.

Article 14

The text of the Interim Agreement, including the Annexes and Protocols forming an integral part thereof, and the Final Act together with the declarations annexed thereto shall be drawn up in Czech, Estonian, Hungarian, Latvian, Lithuanian, Maltese, Polish, Slovak, and Slovenian languages, and these texts shall be authentic in the same way as the original texts. The Interim Committee shall approve these texts.

ANNEX I

‘ANNEX IV(a) AND IV(c)

Croatian tariff concessions for agricultural products

(Duty-free for unlimited quantities at 1 May 2004)

[referred to in Article 14(3)(a)(i)]

| Croatian tariff code (1) |
| --- |
| 0105 19 20 | 0909 | 2003 10 | 2009 80 33 |
| 0105 19 90 | 0910 | 2003 20 00 | 2009 80 35 |
| 0106900010 | 1001 10 00 | 2005 60 00 | 2009 80 36 |
| 0205 00 | 1002000010 | 2007 91 | 2009 80 38 |
| 0206 | 1003 00 10 | 2008 19 | 2009806910 |
| 0208 | 1004000010 | 2008 20 | 2009809610 |
| 0407 00 30 | 1005 10 | 2008 30 | 2009809710 |
| 0407003050 | 1006 | 2008 80 | 2009809920 |
| 0407 00 90 | 1007 00 | 2008 99 36 | 2009 90 11 |
| 0410 00 00 | 1008 | 2008 99 38 | 2009 90 19 |
| 0504 00 00 | 1106 | 2008994910 | 2009 90 21 |
| 0604 | 1108 | 2008996710 | 2009 90 29 |
| 0714 | 1109 00 00 | 2008999910 | 2009903910 |
| 0801 | 1209 | 2009 11 | 2009904910 |
| 0802 | 1210 | 2009 19 11 | 2009905910 |
| 0803 00 | 1211 | 2009 19 19 | 2009907910 |
| 0804 10 00 | 1212 10 | 2009199810 | 2009909710 |
| 0804 30 00 | 1212 30 00 | 2009 29 11 | 2009909810 |
| 0805 40 00 | 1212 99 80 | 2009 29 19 | 2301 |
| 0805 50 | 1213 00 00 | 2009299910 | 2302 10 |
| 0805 90 00 | 1214 | 2009 39 11 | 2302 20 |
| 0806 20 | 1301 | 2009 39 19 | 2302 40 |
| 0807 20 00 | 1302 | 2009393910 | 2303 10 |
| 0811 | 1501 00 11 | 2009 49 11 | 2303 20 |
| 0812 | 1501001910 | 2009 49 19 | 2303 30 |
| 0813 | 1501 00 90 | 2009499910 | 2304 00 00 |
| 0814 00 00 | 1502 00 | 2009 79 11 | 2305 00 00 |
| 0901 11 00 | 1503 00 | 2009 79 19 | 2306 41 00 |
| 0901 12 00 | 1504 | 2009799910 | 2306 49 00 |
| 0902 | 1516 10 | 2009803510 | 2306 70 00 |
| 0904 | 1603 00 | 2009803810 | 2307 00 |
| 0905 00 00 | 1702 11 00 | 2009809910 | 2308 00 |
| 0906 | 1702 19 00 | 2009 80 11 | 2309 10 |
| 0907 00 00 | 1702 60 | 2009 80 19 | |
| 0908 | 1703 10 00 | 2009 80 32 | ’ |

Croatian tariff code (1)

0105 19 20

0909

2003 10

2009 80 33

0105 19 90

0910

2003 20 00

2009 80 35

0106900010

1001 10 00

2005 60 00

2009 80 36

0205 00

1002000010

2007 91

2009 80 38

0206

1003 00 10

2008 19

2009806910

0208

1004000010

2008 20

2009809610

0407 00 30

1005 10

2008 30

2009809710

0407003050

1006

2008 80

2009809920

0407 00 90

1007 00

2008 99 36

2009 90 11

0410 00 00

1008

2008 99 38

2009 90 19

0504 00 00

1106

2008994910

2009 90 21

0604

1108

2008996710

2009 90 29

0714

1109 00 00

2008999910

2009903910

0801

1209

2009 11

2009904910

0802

1210

2009 19 11

2009905910

0803 00

1211

2009 19 19

2009907910

0804 10 00

1212 10

2009199810

2009909710

0804 30 00

1212 30 00

2009 29 11

2009909810

0805 40 00

1212 99 80

2009 29 19

2301

0805 50

1213 00 00

2009299910

2302 10

0805 90 00

1214

2009 39 11

2302 20

0806 20

1301

2009 39 19

2302 40

0807 20 00

1302

2009393910

2303 10

0811

1501 00 11

2009 49 11

2303 20

0812

1501001910

2009 49 19

2303 30

0813

1501 00 90

2009499910

2304 00 00

0814 00 00

1502 00

2009 79 11

2305 00 00

0901 11 00

1503 00

2009 79 19

2306 41 00

0901 12 00

1504

2009799910

2306 49 00

0902

1516 10

2009803510

2306 70 00

0904

1603 00

2009803810

2307 00

0905 00 00

1702 11 00

2009809910

2308 00

0906

1702 19 00

2009 80 11

2309 10

0907 00 00

1702 60

2009 80 19

0908

1703 10 00

2009 80 32

’

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(1)  As defined by the Croatian Customs Tariff – published in NN 184/2003, as amended.

1

ANNEX II

‘ANNEXE IV b

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

(Duty-free within quota as from 1 May 2004)

[referred to in Article 14(3)(a)(ii)]

| Croatian tariff code | Description | Tariff quota (tonnes) | Yearly increase (tonnes) |
| --- | --- | --- | --- |
| 0104 | Live sheep and goats | 300 | |
| 0201 | Meat of bovine animals, fresh or chilled | 200 | |
| 0204 | Meat of sheep or goats, fresh, chilled or frozen. | 110 | 5 |
| 0207 | Meat and edible offal, of the poultry of heading No 0105 , fresh, chilled or frozen. | 780 | 30 |
| 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter | 13 500 | |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter. | 250 | |
| 0406 | Cheese and curd | 2 200 | 100 |
| 0406 excl 0406 90 78 | Cheese and curd other than Gouda | 800 | |
| 0406 90 78 | Gouda | 350 | |
| 0409 00 00 | Natural honey | 20 | |
| 0602 90 10 | Mushroom spawn | 9 400 | |
| 0701 90 10 | Potatoes, for manufacture of starch | 1 000 | |
| 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. | 1 050 | |
| 0805 10 | Oranges | 27 500 | 1 250 |
| 0808 10  (*1) | Fresh apples | 5 800 | |
| 0809 10 | Apricots | 1 100 | 50 |
| 0810 10 | Strawberries | 220 | 10 |
| 1002 00 00 | Rye | 700 | 100 |
| 1101 | Wheat or meslin flour | 250 | |
| 1103 | Cereal groats, meal and pellets | 100 | |
| 1206 00 | Sunflower seeds, whether or not broken. | 110 | 5 |
| 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified. | 1 200 | 10 |
| 1514 19
  1514 99 | Low erucic acid rape | 100 | |
| 2004 90 | – Other vegetables and mixtures of vegetables | 110 | 5 |
| 2005 90 | Capers, artichokes, others prepared or preserved otherwise than by vinegar or acetic acid. | 135 | |
| 2007 99 | Jams, fruits, jellies, preparations, other | 130 | |
| 2009 71
  2009 79
  2009 80
  2009 90 | Fruit juices | 200 | |
| 2009 80 50
  2009 80 61
  2009 80 63
  2009 80 69
  2009 80 71
  2009 80 73
  2009 80 79
  2009 80 83
  2009 80 84
  2009 80 86
  2009 80 88
  2009 80 89
  2009 80 95
  2009 80 96
  2009 80 97
  2009 80 99 | – juices of any other single fruit or vegetable | 330 | 15 |
| 2106 90 10
  2106 90 30
  2106 90 51
  2106 90 55
  2106 90 59 | Food preparations | 550 | |
| 2302 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. | | |
| 2302 30 | – of wheat | 6 200 | |
| 2309 | Preparations of a kind used in animal feeding. | | |
| 2309 90 | – Other | 1 350 | ’ |

Croatian tariff code

Description

Tariff quota (tonnes)

Yearly increase (tonnes)

0104

Live sheep and goats

300

0201

Meat of bovine animals, fresh or chilled

200

0204

Meat of sheep or goats, fresh, chilled or frozen.

110

5

0207

Meat and edible offal, of the poultry of heading No 0105 , fresh, chilled or frozen.

780

30

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter

13 500

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter.

250

0406

Cheese and curd

2 200

100

0406 excl 0406 90 78

Cheese and curd other than Gouda

800

0406 90 78

Gouda

350

0409 00 00

Natural honey

20

0602 90 10

Mushroom spawn

9 400

0701 90 10

Potatoes, for manufacture of starch

1 000

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

1 050

0805 10

Oranges

27 500

1 250

0808 10  (*1)

Fresh apples

5 800

0809 10

Apricots

1 100

50

0810 10

Strawberries

220

10

1002 00 00

Rye

700

100

1101

Wheat or meslin flour

250

1103

Cereal groats, meal and pellets

100

1206 00

Sunflower seeds, whether or not broken.

110

5

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified.

1 200

10

1514 19

1514 99

Low erucic acid rape

100

2004 90

– Other vegetables and mixtures of vegetables

110

5

2005 90

Capers, artichokes, others prepared or preserved otherwise than by vinegar or acetic acid.

135

2007 99

Jams, fruits, jellies, preparations, other

130

2009 71

2009 79

2009 80

2009 90

Fruit juices

200

2009 80 50

2009 80 61

2009 80 63

2009 80 69

2009 80 71

2009 80 73

2009 80 79

2009 80 83

2009 80 84

2009 80 86

2009 80 88

2009 80 89

2009 80 95

2009 80 96

2009 80 97

2009 80 99

– juices of any other single fruit or vegetable

330

15

2106 90 10

2106 90 30

2106 90 51

2106 90 55

2106 90 59

Food preparations

550

2302

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.

2302 30

– of wheat

6 200

2309

Preparations of a kind used in animal feeding.

2309 90

– Other

1 350

’

---

(*1)  Quota shall be allocated in the period from 21 February – 14 September.

*1

ANNEX III

‘ANNEX IV(d)

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

(progressive elimination of MFN duties within tariff quotas)

[referred to in Article 14(3)(c)(i)]

Customs duties for the commodities listed in this annex shall be reduced and eliminated in accordance with the following timetable:

| — | on 1 May 2004 duty applicable shall be 40 % of the basic duty, |
| --- | --- |

—

on 1 May 2004 duty applicable shall be 40 % of the basic duty,

| — | on 1 January 2005 each duty shall be reduced to 20 % of the basic duty; |
| --- | --- |

—

on 1 January 2005 each duty shall be reduced to 20 % of the basic duty;

| — | on 1 January 2006 the remaining duties shall be abolished |
| --- | --- |

—

on 1 January 2006 the remaining duties shall be abolished

| Croatian tariff code | Description | Tariff quota (tonnes) | Yearly increase (tonnes) |
| --- | --- | --- | --- |
| 0103 91
  0103 92 | Live swine | 550 | 25 |
| 0210 | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. | 500 | 15 |
| 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter. | 3 300 | 150 |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter. | 15 400 | 700 |
| 0405 10 | Butter | 300 | 10 |
| 0702 | Tomatoes, fresh or chilled. | 8 250 | 375 |
| 0703 20 | Garlic | 1 100 | 50 |
| 0805 20 | – Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids | 2 640 | 120 |
| 0806 10 | Table grapes | 8 800 | 400 |
| 1509 | Olive oil | 390 | 20 |
| 1602 41 to 1602 49 | Prepared or preserved meat of swine | 330 | 15 |
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form. | 6 270 | 285 |
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 5 430 | 240 |
| 2009 12 00
  2009 19 91
  2009 19 98 | – orange juice: other | 1 980 | 90’ |

Croatian tariff code

Description

Tariff quota (tonnes)

Yearly increase (tonnes)

0103 91

0103 92

Live swine

550

25

0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.

500

15

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

3 300

150

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter.

15 400

700

0405 10

Butter

300

10

0702

Tomatoes, fresh or chilled.

8 250

375

0703 20

Garlic

1 100

50

0805 20

– Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids

2 640

120

0806 10

Table grapes

8 800

400

1509

Olive oil

390

20

1602 41 to 1602 49

Prepared or preserved meat of swine

330

15

1701

Cane or beet sugar and chemically pure sucrose, in solid form.

6 270

285

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

5 430

240

2009 12 00

2009 19 91

2009 19 98

– orange juice: other

1 980

90’

ANNEX IV

‘ANNEX IV(e)

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

(Progressive reduction of MFN duties for unlimited quantities)

[referred to in Article 14(3)(c)(ii)]

Customs duties for the commodities listed in this annex shall be reduced in accordance with the following timetable:

| — | on 1 May 2004 duty applicable shall be 70 % of the basic duty, |
| --- | --- |

—

on 1 May 2004 duty applicable shall be 70 % of the basic duty,

| — | on 1 January 2005 each duty shall be reduced to 60 % of the basic duty, |
| --- | --- |

—

on 1 January 2005 each duty shall be reduced to 60 % of the basic duty,

| — | on 1 January 2006 each duty shall be reduced to 50 % of the basic duty. |
| --- | --- |

—

on 1 January 2006 each duty shall be reduced to 50 % of the basic duty.

| 0104 | Live sheep and goats. |
| --- | --- |
| 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls: |
| 0105 12 | – – Turkeys |
| 0105 92 | – – Fowls of the species Gallus domesticus, weighing not more than 2 000  grams |
| 0105920020
  0105920030 | – – – other |
| 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. |
| 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. |
| 0407 00 | Birds” eggs, in shell, fresh, preserved or cooked. |
| 0407003040 | – – – turkey eggs |
| 0601 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No 1212 . |
| 0602 | Other live plants (including their roots), cuttings and slips; mushroom spawn. |
| 0603 | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. |
| 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled. |
| 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen. |
| 0711 | Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. |
| 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. |
| 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split. |
| 0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. |
| 0901 21 00
  0901 22 00 | – Coffee roasted |
| 1003 00 | Barley. |
| 1003009010 | – – – brewing |
| 1004 00 00 | Oats |
| 1005 | Maize (corn). |
| 1005 90 | – Other |
| 1104 | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No 1006 ; germ of cereals, whole, rolled, flaked or ground. |
| 1105 | Flour, meal, powder, flakes, granules and pellets of potatoes. |
| 1702 30 | – Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose |
| 1702 40 | – Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose |
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No 2006 . |
| 2005 40 00 | – Peas (Pisum sativum) |
| 2005 51 00 | – – Beans, shelled |
| 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. |
| 2008 50 | – Apricots |
| 2008 70 | – Peaches |
| 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. |
| 2009 41 | – Pineapple juice |
| 2009 41 10 | – – – Other |
| 2009 69 | – Grape juice (including grape must) |
| 2206 | Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. |
| 2302 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. |
| 2302 30 | – of wheat |
| 2306 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No 2304 or 2305 . |
| 2306 90 | – Other |
| 2309 | Preparations of a kind used in animal feeding. |
| 2309 90 | – Other’ |

0104

Live sheep and goats.

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls:

0105 12

– – Turkeys

0105 92

– – Fowls of the species Gallus domesticus, weighing not more than 2 000  grams

0105920020

0105920030

– – – other

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.

0404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.

0407 00

Birds” eggs, in shell, fresh, preserved or cooked.

0407003040

– – – turkey eggs

0601

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No 1212 .

0602

Other live plants (including their roots), cuttings and slips; mushroom spawn.

0603

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

0713

Dried leguminous vegetables, shelled, whether or not skinned or split.

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.

0901 21 00

0901 22 00

– Coffee roasted

1003 00

Barley.

1003009010

– – – brewing

1004 00 00

Oats

1005

Maize (corn).

1005 90

– Other

1104

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No 1006 ; germ of cereals, whole, rolled, flaked or ground.

1105

Flour, meal, powder, flakes, granules and pellets of potatoes.

1702 30

– Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose

1702 40

– Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No 2006 .

2005 40 00

– Peas (Pisum sativum)

2005 51 00

– – Beans, shelled

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.

2008 50

– Apricots

2008 70

– Peaches

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.

2009 41

– Pineapple juice

2009 41 10

– – – Other

2009 69

– Grape juice (including grape must)

2206

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.

2302

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.

2302 30

– of wheat

2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No 2304 or 2305 .

2306 90

– Other

2309

Preparations of a kind used in animal feeding.

2309 90

– Other’

ANNEX V

‘ANNEX IV(f)

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

(Progressive reduction of MFN duties within quota)

[referred to in Article 14(3)(c)(iii)]

Customs duties for the commodities listed in this annex shall be reduced in accordance with the following timetable:

| — | on 1 May 2004 each duty shall be 70 % of the basic duty; |
| --- | --- |

—

on 1 May 2004 each duty shall be 70 % of the basic duty;

| — | on 1 January 2005 each duty shall be reduced to 60 % of the basic duty; |
| --- | --- |

—

on 1 January 2005 each duty shall be reduced to 60 % of the basic duty;

| — | on 1 January 2006 each duty shall be reduced to 50 % of the basic duty. |
| --- | --- |

—

on 1 January 2006 each duty shall be reduced to 50 % of the basic duty.

| Croatian tariff code | Description | Tariff quota (tonnes) | Yearly increase (tonnes) |
| --- | --- | --- | --- |
| 0102 90 | Live bovine animals | 220 | 10 |
| 0202 | Meat of bovine animals, frozen. | 3 300 | 150 |
| 0203 | Meat of swine, fresh, chilled or frozen. | 8 030 | 365 |
| 0701 | Potatoes, fresh or chilled. | 13 200 | 600 |
| 0703 10 | Onions and shallots, | 11 290 | 500 |
| 0703 90 | Leeks and other alliaceous vegetables |
| 0807 11 00
  0807 19 00 | – Melons (including watermelons): | 6 210 | 275 |
| 0808 10 | Fresh apples | 6 000 | 300 |
| 1101 | Wheat or meslin flour. | 990 | 45 |
| 1103 | Cereal groats, meal and pellets. | 8 580 | 390 |
| 1107 | Malt, whether or not roasted. | 17 500 | 750 |
| 1601 00 | Sausages and similar products | 1 980 | 90 |
| 1602 10 to 1602 39
  1602 50 to 1602 90 | Prepared or preserved meat, meat offal or blood, other than of swine | 560 | 30 |
| 2401 | Unmanufactured tobacco; tobacco refuse. | 220 | 10’ |

Croatian tariff code

Description

Tariff quota (tonnes)

Yearly increase (tonnes)

0102 90

Live bovine animals

220

10

0202

Meat of bovine animals, frozen.

3 300

150

0203

Meat of swine, fresh, chilled or frozen.

8 030

365

0701

Potatoes, fresh or chilled.

13 200

600

0703 10

Onions and shallots,

11 290

500

0703 90

Leeks and other alliaceous vegetables

0807 11 00

0807 19 00

– Melons (including watermelons):

6 210

275

0808 10

Fresh apples

6 000

300

1101

Wheat or meslin flour.

990

45

1103

Cereal groats, meal and pellets.

8 580

390

1107

Malt, whether or not roasted.

17 500

750

1601 00

Sausages and similar products

1 980

90

1602 10 to 1602 39

1602 50 to 1602 90

Prepared or preserved meat, meat offal or blood, other than of swine

560

30

2401

Unmanufactured tobacco; tobacco refuse.

220

10’

ANNEX VI

‘ANNEX IV(g)

CROATIAN TARIFF CONCESSION FOR AGRICULTURAL PRODUCTS

[referred to in Article 14(3)(d)]

Customs duties for the commodities listed in this annex shall be applied as indicated from 1 May 2004.

| Croatian tariff code | Description | Tariff Quota tons | Duty Applicable |
| --- | --- | --- | --- |
| 0102 90 05
  0102 90 21
  0102 90 29
  0102 90 41
  0102 90 49
  0102 90 71 | Live bovine animals | 9 000 | 15 % |
| 0103 91
  0103 92 | Live swine | 2 550 | 15 % |
| 0105920020 | Fowl of the species Gallus domesticus weighing not more than 2 000  g | 90 | 10 % |
| 0203 | Meat of swine, fresh chilled or frozen | 3 570 | 25 % |
| 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter. | 12 600 | EUR 4,2/100 kg |
| 0704 90 10 | Cabbages | 160 | 50 % mfn |
| 0706 10 00 | Fresh or chilled carrots | 140 | 50 % mfn |
| 0706 90 30 | Horseradish, fresh or chilled | 110 | 50 % mfn |
| 0706 90 90 | Kale |
| 0707 | Cucumbers or gherkins, fresh or chilled | 200 | 10 % |
| 0709 51 00 | Mushrooms, fresh or chilled | 340 | 10 % |
| 0709 59 00 | Chanterelles, flap mushrooms |
| 0709 60 10 | Sweet peppers, fresh or chilled | 310 | 12 % |
| 0710 21 00
  0710 22 00
  0710 90 00 | Vegetables, uncooked or cooked by steaming or boiling in water, frozen | 1 500 | 7 % |
| 1001 90 99 | Wheat and meslin, other | 9 000 | 15 % |
| 1005 90 | Maize, other | 20 000 | 9 % |
| 1206 00 91
  1206 00 99 | Sunflower seeds, whether or not broken | 2 160 | 6 % |
| 1517 10 90 | Margarine | 1 200 | 20 % |
| 1601 00  (*1) | Sausages and similar products (*1) | 1 500 | 10 % |
| 1602 10 – 1602 39 | Prepared or preserved meat, meat offal or blood other than of swine | 240 | 10 % |
| 1602 41 – 1602 49 | Prepared or preserved meat of swine | 180 | 10 % |
| 1702 40 | Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose | 1 000 | 5 % |
| 1703 90 00 | Beet molasses | 14 500 | 14 % |
| 2001 | Cucumbers and gherkins, others prepared or preserved by vinegar or acetic acid. | 1 650 | 15 %’ |

Croatian tariff code

Description

Tariff Quota tons

Duty Applicable

0102 90 05

0102 90 21

0102 90 29

0102 90 41

0102 90 49

0102 90 71

Live bovine animals

9 000

15 %

0103 91

0103 92

Live swine

2 550

15 %

0105920020

Fowl of the species Gallus domesticus weighing not more than 2 000  g

90

10 %

0203

Meat of swine, fresh chilled or frozen

3 570

25 %

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

12 600

EUR 4,2/100 kg

0704 90 10

Cabbages

160

50 % mfn

0706 10 00

Fresh or chilled carrots

140

50 % mfn

0706 90 30

Horseradish, fresh or chilled

110

50 % mfn

0706 90 90

Kale

0707

Cucumbers or gherkins, fresh or chilled

200

10 %

0709 51 00

Mushrooms, fresh or chilled

340

10 %

0709 59 00

Chanterelles, flap mushrooms

0709 60 10

Sweet peppers, fresh or chilled

310

12 %

0710 21 00

0710 22 00

0710 90 00

Vegetables, uncooked or cooked by steaming or boiling in water, frozen

1 500

7 %

1001 90 99

Wheat and meslin, other

9 000

15 %

1005 90

Maize, other

20 000

9 %

1206 00 91

1206 00 99

Sunflower seeds, whether or not broken

2 160

6 %

1517 10 90

Margarine

1 200

20 %

1601 00  (*1)

Sausages and similar products (*1)

1 500

10 %

1602 10 – 1602 39

Prepared or preserved meat, meat offal or blood other than of swine

240

10 %

1602 41 – 1602 49

Prepared or preserved meat of swine

180

10 %

1702 40

Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose

1 000

5 %

1703 90 00

Beet molasses

14 500

14 %

2001

Cucumbers and gherkins, others prepared or preserved by vinegar or acetic acid.

1 650

15 %’

---

(*1)  In the year 2005 the quota for the products 1601 00 is subject to a 400t increase.

*1

ANNEX VII

‘ANNEX V(a)

(products referred to in Article 15(1))

Imports into the European Community of the following products originating in Croatia shall be subject to the concessions set out below.

| CN code | Description | 2004 | 2005 onwards |
| --- | --- | --- | --- |
| 0301 91 10
  0301 91 90
  0302 11 10
  0302 11 20
  0302 11 80
  0303 21 10
  0303 21 20
  0303 21 80
  0304 10 15
  0304 10 17
  ex 0304 10 19
  ex 0304 10 91
  0304 20 15
  0304 20 17
  ex 0304 20 19
  ex 0304 90 10
  ex 0305 10 00
  ex 0305 30 90
  0305 49 45
  ex 0305 59 80
  ex 0305 69 80 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 30 t at 0 %
  Over the TQ: 70 % of MFN duty | TQ: 30 t at 0 %
  Over the TQ: 70 % of MFN duty |
| 0301 93 00
  0302 69 11
  0303 79 11
  ex 0304 10 19
  ex 0304 10 91
  ex 0304 20 19
  ex 0304 90 10
  ex 0305 10 00
  ex 0305 30 90
  ex 0305 49 80
  ex 0305 59 80
  ex 0305 69 80 | Carp: live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 210 t at 0 %
  Over the TQ: 70 % of MFN duty | TQ: 210 t at 0 %
  Over the TQ: 70 % of MFN duty |
| ex 0301 99 90
  0302 69 61
  0303 79 71
  ex 0304 10 38
  ex 0304 10 98
  ex 0304 20 94
  ex 0304 90 97
  ex 0305 10 00
  ex 0305 30 90
  ex 0305 49 80
  ex 0305 59 80
  ex 0305 69 80 | Sea bream (Dentex dentex and Pagellus spp.): live; fresh or chilled frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 35 t at 0 %
  Over the TQ: 30 % of MFN duty | TQ: 35 t at 0 %
  Over the TQ: 30 % of MFN duty |
| ex 0301 99 90
  0302 69 94
  ex 0303 77 00
  ex 0304 10 38
  ex 0304 10 98
  ex 0304 20 94
  ex 0304 90 97
  ex 0305 10 00
  ex 0305 30 90
  ex 0305 49 80
  ex 0305 59 80
  ex 0305 69 80 | Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; dried salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 650 t at 0 %
  Over the TQ: 30 % of MFN duty | TQ: 650 t at 0 %
  Over the TQ: 30 % of MFN duty |

CN code

Description

2004

2005 onwards

0301 91 10

0301 91 90

0302 11 10

0302 11 20

0302 11 80

0303 21 10

0303 21 20

0303 21 80

0304 10 15

0304 10 17

ex 0304 10 19

ex 0304 10 91

0304 20 15

0304 20 17

ex 0304 20 19

ex 0304 90 10

ex 0305 10 00

ex 0305 30 90

0305 49 45

ex 0305 59 80

ex 0305 69 80

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption

TQ: 30 t at 0 %

Over the TQ: 70 % of MFN duty

TQ: 30 t at 0 %

Over the TQ: 70 % of MFN duty

0301 93 00

0302 69 11

0303 79 11

ex 0304 10 19

ex 0304 10 91

ex 0304 20 19

ex 0304 90 10

ex 0305 10 00

ex 0305 30 90

ex 0305 49 80

ex 0305 59 80

ex 0305 69 80

Carp: live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption

TQ: 210 t at 0 %

Over the TQ: 70 % of MFN duty

TQ: 210 t at 0 %

Over the TQ: 70 % of MFN duty

ex 0301 99 90

0302 69 61

0303 79 71

ex 0304 10 38

ex 0304 10 98

ex 0304 20 94

ex 0304 90 97

ex 0305 10 00

ex 0305 30 90

ex 0305 49 80

ex 0305 59 80

ex 0305 69 80

Sea bream (Dentex dentex and Pagellus spp.): live; fresh or chilled frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption

TQ: 35 t at 0 %

Over the TQ: 30 % of MFN duty

TQ: 35 t at 0 %

Over the TQ: 30 % of MFN duty

ex 0301 99 90

0302 69 94

ex 0303 77 00

ex 0304 10 38

ex 0304 10 98

ex 0304 20 94

ex 0304 90 97

ex 0305 10 00

ex 0305 30 90

ex 0305 49 80

ex 0305 59 80

ex 0305 69 80

Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; dried salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption

TQ: 650 t at 0 %

Over the TQ: 30 % of MFN duty

TQ: 650 t at 0 %

Over the TQ: 30 % of MFN duty

| CN code | Description | 2004 |
| --- | --- | --- |
| 1604 13 11
  1604 13 19
  ex 1604 20 50 | Prepared or preserved sardines | TQ: 180 t at 6 %
  Over the TQ: full MFN duty |
| 1604 16 00
  1604 20 40 | Prepared or preserved anchovies | TQ: 50 t at 0 %
  Over the TQ: full MFN duty |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, | TQ: 1 290  t at 0 %
  Over the TQ: reduced tariff see below |

CN code

Description

2004

1604 13 11

1604 13 19

ex 1604 20 50

Prepared or preserved sardines

TQ: 180 t at 6 %

Over the TQ: full MFN duty

1604 16 00

1604 20 40

Prepared or preserved anchovies

TQ: 50 t at 0 %

Over the TQ: full MFN duty

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs,

TQ: 1 290  t at 0 %

Over the TQ: reduced tariff see below

| CN code | Description | 2005 onwards |
| --- | --- | --- |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | TQ: 1 550  t at 0 %
  Over the TQ: reduced tariff see below |

CN code

Description

2005 onwards

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

TQ: 1 550  t at 0 %

Over the TQ: reduced tariff see below

Over the tariff quotas, the duty rate applicable to all products of HS position 1604 except prepared or preserved sardines and anchovies will be 60 % of MFN in 2004 and 50 % of MFN from 2005 onwards. For sardines and anchovies over the tariff quota the duty rate will be full MFN duty.’

ANNEX VIII

‘ANNEX V(b)

(Products referred to in Article 15(2))

Imports into Croatia of the following products originating in the European Community shall be subject to the concessions set out below.

| CN code | Description | 2004 | 2005 onwards |
| --- | --- | --- | --- |
| 0301 91 10
  0301 91 90
  0302 11 10
  0302 11 20
  0302 11 80
  0303 21 10
  0303 21 20
  0303 21 80
  0304 10 15
  0304 10 17
  ex 0304 10 19
  ex 0304 10 91
  0304 20 15
  0304 20 17
  ex 0304 20 19
  ex 0304 90 10
  ex 0305 10 00
  ex 0305 30 90
  ex 0305 49 80
  ex 0305 59 80
  ex 0305 69 80 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 25 t at 0 %
  Over the TQ: 70 % of MFN duty | TQ: 25 t at 0 %
  Over the TQ: 70 % of MFN duty |
| 0301 93 00
  0302 69 11
  0303 79 11
  ex 0304 10 19
  ex 0304 10 91
  ex 0304 20 19
  ex 0304 90 10
  ex 0305 10 00
  ex 0305 30 90
  ex 0305 49 80
  ex 0305 59 80
  ex 0305 69 80 | Carp: live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 30 t at 0 %
  Over the TQ: 70 % of MFN duty | TQ: 30 t at 0 %
  Over the TQ: 70 % of MFN duty |
| ex 0301 99 90
  0302 69 61
  0303 79 71
  ex 0304 10 38
  ex 0304 10 98
  ex 0304 20 94
  ex 0304 90 97
  ex 0305 10 00
  ex 0305 30 90
  ex 0305 49 80
  ex 0305 59 80
  ex 0305 69 80 | Sea bream (Dentex dentex and Pagellus spp.): live; fresh or chilled frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 35 t at 0 %
  Over the TQ: 30 % of MFN duty | TQ: 35 t at 0 %
  Over the TQ: 30 % of MFN duty |
| ex 0301 99 90
  0302 69 94
  ex 0303 77 00
  ex 0304 10 38
  ex 0304 10 98
  ex 0304 20 94
  ex 0304 90 97
  ex 0305 10 00
  ex 0305 30 90
  ex 0305 49 80
  ex 0305 59 80
  ex 0305 69 80 | Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; dried salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption | TQ: 60 t at 0 %
  Over the TQ: 30 % of MFN duty | TQ: 60 t at 0 %
  Over the TQ: 30 % of MFN duty |

CN code

Description

2004

2005 onwards

0301 91 10

0301 91 90

0302 11 10

0302 11 20

0302 11 80

0303 21 10

0303 21 20

0303 21 80

0304 10 15

0304 10 17

ex 0304 10 19

ex 0304 10 91

0304 20 15

0304 20 17

ex 0304 20 19

ex 0304 90 10

ex 0305 10 00

ex 0305 30 90

ex 0305 49 80

ex 0305 59 80

ex 0305 69 80

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption

TQ: 25 t at 0 %

Over the TQ: 70 % of MFN duty

TQ: 25 t at 0 %

Over the TQ: 70 % of MFN duty

0301 93 00

0302 69 11

0303 79 11

ex 0304 10 19

ex 0304 10 91

ex 0304 20 19

ex 0304 90 10

ex 0305 10 00

ex 0305 30 90

ex 0305 49 80

ex 0305 59 80

ex 0305 69 80

Carp: live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption

TQ: 30 t at 0 %

Over the TQ: 70 % of MFN duty

TQ: 30 t at 0 %

Over the TQ: 70 % of MFN duty

ex 0301 99 90

0302 69 61

0303 79 71

ex 0304 10 38

ex 0304 10 98

ex 0304 20 94

ex 0304 90 97

ex 0305 10 00

ex 0305 30 90

ex 0305 49 80

ex 0305 59 80

ex 0305 69 80

Sea bream (Dentex dentex and Pagellus spp.): live; fresh or chilled frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption

TQ: 35 t at 0 %

Over the TQ: 30 % of MFN duty

TQ: 35 t at 0 %

Over the TQ: 30 % of MFN duty

ex 0301 99 90

0302 69 94

ex 0303 77 00

ex 0304 10 38

ex 0304 10 98

ex 0304 20 94

ex 0304 90 97

ex 0305 10 00

ex 0305 30 90

ex 0305 49 80

ex 0305 59 80

ex 0305 69 80

Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; dried salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption

TQ: 60 t at 0 %

Over the TQ: 30 % of MFN duty

TQ: 60 t at 0 %

Over the TQ: 30 % of MFN duty

| CN code | Description | 2004 |
| --- | --- | --- |
| 1604 13 11
  1604 13 19
  ex 1604 20 50
  1604 16 00
  1604 20 40 | Prepared or preserved sardines
  Prepared or preserved anchovies | TQ: 95 t at 10 %
  Over the TQ: full MFN duty |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | TQ: 215 t at 0 %
  Over the TQ: reduced tariff see below |

CN code

Description

2004

1604 13 11

1604 13 19

ex 1604 20 50

1604 16 00

1604 20 40

Prepared or preserved sardines

Prepared or preserved anchovies

TQ: 95 t at 10 %

Over the TQ: full MFN duty

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

TQ: 215 t at 0 %

Over the TQ: reduced tariff see below

| CN code | Description | 2005 onwards |
| --- | --- | --- |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | TQ: 310 t at 0 %
  Over the TQ: reduced tariff see below |

CN code

Description

2005 onwards

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

TQ: 310 t at 0 %

Over the TQ: reduced tariff see below

Over the tariff quota, the duty rate applicable to all products of HS position 1604 except prepared or preserved sardines and anchovies will be 60 % of MFN in 2004 and 50 % of MFN from 2005 onwards. For sardines and anchovies over the tariff quota the duty rate will be full MFN duty.’

ANNEX IX

(Products referred to in Article 12 of the IA)

‘
  List 2
  : Quotas and duties applicable upon import into Croatia of goods originating in the Community

| CN code | Description | Quota for 2004 | Quota for 2005 | Quota for 2006 and the following years |
| --- | --- | --- | --- | --- |
| (1) | (2) | (3) | (4) | (5) |
| 0403 | Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa: | 2 070  tonnes | 2 230  tonnes | 2 390  tonnes |
| 0403 10 | – Yoghurt: | | | |
| 0403 10 51 to 0403 10 99 | – – Flavoured or containing added fruit, nuts or cocoa | | | |
| 0403 90 | – Other: | | | |
| 0403 90 71 to 0403 90 99 | – – Flavoured or containing added fruit, nuts or cocoa | | | |
| 0405 | Butter and other fats and oils derived from milk; dairy spreads: | 60 tonnes | 64 tonnes | 68 tonnes |
| 0405 20 | – Dairy spreads: | | | |
| 0405 20 10 | – – Of a fat content, by weight, of 39 % or more but less than 60 % | | | |
| 0405 20 30 | – – Of a fat content, by weight, of 60 % or more but not exceeding 75 % | | | |
| 1517 | Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516 : | 600 tonnes | 650 tonnes | 700 tonnes |
| 1517 10 | – Margarine, excluding liquid margarine: | | | |
| 1517 10 10 | – – Containing more than 10 % but not more than 15 % by weight of milk fats | | | |
| 1517 90 | – Other: | | | |
| 1517 90 10 | – – Containing more than 10 % but not more than 15 % by weight of milk fats | | | |
| | – – Other | | | |
| 1517 90 93 | – – – Edible mixtures or preparations of a kind used as mould release preparations | | | |
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow: | 16 200  tonnes | 16 550  tonnes | 16 900  tonnes |
| 2201 10 | – Mineral waters and aerated waters | | | |
| 2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | 360 hl | 390 hl | 420 hl |
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages: | 60 hl | 65 hl | 70 hl |
| ex 2208 90 33
  ex 2208 90 38 | – – – plum-brandy (Slivovitz“)” | | | |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes: | 30 tonnes | 32,5 tonnes | 35 tonnes |
| 2402 20 | – Cigarettes containing tobacco | | | |
| 2402 90 00 | – Other | | | |
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences: | 36 tonnes | 39 tonnes | 42 tonnes |
| 2403 10 | – Smoking tobacco, whether or not containing tobacco substitutes in any proportion | | | |
| Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set out below. The volume of these quotas will be increased annually in the years 2005 and 2006 as stated in the list. The applicable duty for quantities exceeding these volumes will be reduced in the years 2004, 2005 and 2006 to 70 %, 60 % and 50 % of the MFN duty rate. |

CN code

Description

Quota for 2004

Quota for 2005

Quota for 2006 and the following years

(1)

(2)

(3)

(4)

(5)

0403

Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:

2 070  tonnes

2 230  tonnes

2 390  tonnes

0403 10

– Yoghurt:

0403 10 51 to 0403 10 99

– – Flavoured or containing added fruit, nuts or cocoa

0403 90

– Other:

0403 90 71 to 0403 90 99

– – Flavoured or containing added fruit, nuts or cocoa

0405

Butter and other fats and oils derived from milk; dairy spreads:

60 tonnes

64 tonnes

68 tonnes

0405 20

– Dairy spreads:

0405 20 10

– – Of a fat content, by weight, of 39 % or more but less than 60 %

0405 20 30

– – Of a fat content, by weight, of 60 % or more but not exceeding 75 %

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516 :

600 tonnes

650 tonnes

700 tonnes

1517 10

– Margarine, excluding liquid margarine:

1517 10 10

– – Containing more than 10 % but not more than 15 % by weight of milk fats

1517 90

– Other:

1517 90 10

– – Containing more than 10 % but not more than 15 % by weight of milk fats

– – Other

1517 90 93

– – – Edible mixtures or preparations of a kind used as mould release preparations

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:

16 200  tonnes

16 550  tonnes

16 900  tonnes

2201 10

– Mineral waters and aerated waters

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

360 hl

390 hl

420 hl

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:

60 hl

65 hl

70 hl

ex 2208 90 33

ex 2208 90 38

– – – plum-brandy (Slivovitz“)”

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes:

30 tonnes

32,5 tonnes

35 tonnes

2402 20

– Cigarettes containing tobacco

2402 90 00

– Other

2403

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences:

36 tonnes

39 tonnes

42 tonnes

2403 10

– Smoking tobacco, whether or not containing tobacco substitutes in any proportion

Note: The products listed in this Table shall benefit from a zero-duty tariff within the tariff quotas set out below. The volume of these quotas will be increased annually in the years 2005 and 2006 as stated in the list. The applicable duty for quantities exceeding these volumes will be reduced in the years 2004, 2005 and 2006 to 70 %, 60 % and 50 % of the MFN duty rate.

List 3
  : Quotas and duties applicable upon import into Croatia of goods originating in the Community

| CN code | Description | Quota (tonnes) | Applicable duty within quota |
| --- | --- | --- | --- |
| 2004 | 2005 | 2006 and following years | (% MFN) |
| (1) | (2) | (3) | (4) | (5) | (6) |
| 1704 | Sugar confectionery (including white chocolate), not containing cocoa: | | | | |
| 1704 90 | – Other | 1 100 | 1 150 | 1 200 | 0 |
| 1806 | Chocolate and other food preparations containing cocoa | 2 130 | 2 270 | 2 410 | 0 |
| 1905 | Bread, pastry, cakes, biscuits and other bakers” wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | 2 920 | 3 080 | 3 240 | 0 |
| 2105 00 | Ice cream and other edible ice, whether or not containing cocoa | 1 290 | 1 360 | 1 430 | 0 |
| 2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 | 16 300 | 17 200 | 18 100 | 0 |
| Note: The products listed in this Table shall be subject to concessions set out below. The volume of the tariff quotas will be increased annually in the years 2005 and 2006 as stated in the table. The applicable duty for quantities exceeding these volumes will be reduced in the years 2004, 2005 and 2006 to 65 %, 55 % and 40 % of the MFN duty rate. |

CN code

Description

Quota (tonnes)

Applicable duty within quota

2004

2005

2006 and following years

(% MFN)

(1)

(2)

(3)

(4)

(5)

(6)

1704

Sugar confectionery (including white chocolate), not containing cocoa:

1704 90

– Other

1 100

1 150

1 200

0

1806

Chocolate and other food preparations containing cocoa

2 130

2 270

2 410

0

1905

Bread, pastry, cakes, biscuits and other bakers” wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

2 920

3 080

3 240

0

2105 00

Ice cream and other edible ice, whether or not containing cocoa

1 290

1 360

1 430

0

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009

16 300

17 200

18 100

0

Note: The products listed in this Table shall be subject to concessions set out below. The volume of the tariff quotas will be increased annually in the years 2005 and 2006 as stated in the table. The applicable duty for quantities exceeding these volumes will be reduced in the years 2004, 2005 and 2006 to 65 %, 55 % and 40 % of the MFN duty rate.

List 4
  : Quotas and duties applicable upon import into Croatia of goods originating in the Community

| CN code | Description | Quota (in tonnes) |
| --- | --- | --- |
| 2004 | 2005 | 2006 |
| ex 2103 | Sauces and preparations therefore, mixed condiments and mixed seasonings, mustard flour and meal prepared mustard: | 300 | 300 | 300 |
| 2103 90 30 | – – Aromatic bitters of an alcoholic strength by volume of 44,2 to 49, 2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less | | | |
| 2103 90 90 | – – other’ | | | |
| Note: The products listed in this Table shall benefit from a zero-duty tariff within the annual tariff quotas set out below. For the quantities exceeding the quota, the conditions set out in Annex II, list 1 to Protocol 3 apply. |

CN code

Description

Quota (in tonnes)

2004

2005

2006

ex 2103

Sauces and preparations therefore, mixed condiments and mixed seasonings, mustard flour and meal prepared mustard:

300

300

300

2103 90 30

– – Aromatic bitters of an alcoholic strength by volume of 44,2 to 49, 2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less

2103 90 90

– – other’

Note: The products listed in this Table shall benefit from a zero-duty tariff within the annual tariff quotas set out below. For the quantities exceeding the quota, the conditions set out in Annex II, list 1 to Protocol 3 apply.

ANNEX X

‘ANNEX I

AGREEMENT

between the European Community and the Republic of Croatia on reciprocal preferential trade concessions for certain wines

| 1. | Imports into the Community of the following products originating in the Republic of Croatia shall be subject to the concessions set out below from 1 May 2004:










  CN code | Description | Applicable duty | Annual Quantity (hl) | Yearly increase (hl) | Specific provisions |
| --- | --- | --- | --- | --- | --- | --- |
| ex 2204 10 | Quality sparkling wine | exemption | 44 000 | 10 000 | (1)
   (2) |
| ex 2204 21 | Wine of fresh grapes |
| ex 2204 29 | Wine of fresh grapes | exemption | 29 000 | 0 | (2) |

1.

Imports into the Community of the following products originating in the Republic of Croatia shall be subject to the concessions set out below from 1 May 2004:

CN code

Description

Applicable duty

Annual Quantity (hl)

Yearly increase (hl)

Specific provisions

ex 2204 10

Quality sparkling wine

exemption

44 000

10 000

(1)
   (2)

ex 2204 21

Wine of fresh grapes

ex 2204 29

Wine of fresh grapes

exemption

29 000

0

(2)

| 2. | The Community shall grant a preferential zero-duty within tariff quotas as mentioned under point 1, subject to the condition that no export subsidies shall be paid for exports of these quantities by the Republic of Croatia. |
| --- | --- |

2.

The Community shall grant a preferential zero-duty within tariff quotas as mentioned under point 1, subject to the condition that no export subsidies shall be paid for exports of these quantities by the Republic of Croatia.

| 3. | Imports into the Republic of Croatia of the following products originating in the Community shall be subject to the concessions set out below from 1 May 2004:










  Croatian customs tariff code | Description | Applicable duty | Annual Quantities (hl) | Yearly increase (hl) | Specific provisions |
| --- | --- | --- | --- | --- | --- | --- |
| ex 2204 10 | Quality sparkling wine | exemption | 14 000 | 800 | (3) |
| ex 2204 21 | Wine of fresh grapes |
| ex 2204 29 | Wine of fresh grapes | exemption | 8 000 | 0 | |

3.

Imports into the Republic of Croatia of the following products originating in the Community shall be subject to the concessions set out below from 1 May 2004:

Croatian customs tariff code

Description

Applicable duty

Annual Quantities (hl)

Yearly increase (hl)

Specific provisions

ex 2204 10

Quality sparkling wine

exemption

14 000

800

(3)

ex 2204 21

Wine of fresh grapes

ex 2204 29

Wine of fresh grapes

exemption

8 000

0

| 4. | The Republic of Croatia shall grant a preferential zero-duty within tariff quotas as mentioned under point 3, subject to the condition that no export subsidies shall be paid for exports of these quantities by the Community. |
| --- | --- |

4.

The Republic of Croatia shall grant a preferential zero-duty within tariff quotas as mentioned under point 3, subject to the condition that no export subsidies shall be paid for exports of these quantities by the Community.

| 5. | This Agreement shall cover wine






  (a) | which has been produced from fresh grapes wholly produced and harvested in the territory of the Contracting Party in question,
  and |
| --- | --- | --- |

5.

This Agreement shall cover wine

(a)

which has been produced from fresh grapes wholly produced and harvested in the territory of the Contracting Party in question,

and

| (b) | (i) | originating in the Community, which has been produced in accordance with the rules governing the oenological practices and processes referred to in Title V of Council Regulation (EC) No 1493/1999 of 17 May 1999 on the common organisation of the market in wine (*1); |
| --- | --- | --- |

(b)

(i)

originating in the Community, which has been produced in accordance with the rules governing the oenological practices and processes referred to in Title V of Council Regulation (EC) No 1493/1999 of 17 May 1999 on the common organisation of the market in wine (*1);

| (ii) | originating in the Republic of Croatia, which has been produced in accordance with the rules governing the oenological practices and processes in conformity with the Croatian law. These oenological rules referred to shall be in conformity with the Community legislation. |
| --- | --- |

(ii)

originating in the Republic of Croatia, which has been produced in accordance with the rules governing the oenological practices and processes in conformity with the Croatian law. These oenological rules referred to shall be in conformity with the Community legislation.

| 6. | Imports of wine under the concessions provided in this Agreement will be subject to the presentation of a certificate issued by a mutually recognised official body appearing on the lists drawn up jointly, to the effect that the wine in question complies with point 5(b). |
| --- | --- |

6.

Imports of wine under the concessions provided in this Agreement will be subject to the presentation of a certificate issued by a mutually recognised official body appearing on the lists drawn up jointly, to the effect that the wine in question complies with point 5(b).

| 7. | The Contracting Parties shall examine no later than in the first quarter of 2005 the opportunities for granting each other further concessions taking into account the development of wine trade between the Contracting Parties. |
| --- | --- |

7.

The Contracting Parties shall examine no later than in the first quarter of 2005 the opportunities for granting each other further concessions taking into account the development of wine trade between the Contracting Parties.

| 8. | The Contracting Parties shall ensure that the benefits granted reciprocally are not called into question by other measures. |
| --- | --- |

8.

The Contracting Parties shall ensure that the benefits granted reciprocally are not called into question by other measures.

| 9. | Consultations are to take place at the request of either Contracting Party on any problem relating to the way this Agreement operates. |
| --- | --- |

9.

Consultations are to take place at the request of either Contracting Party on any problem relating to the way this Agreement operates.

| 10. | This Agreement shall apply, on the one hand, in the territories in which the Treaty establishing the European Community is applied and under the conditions laid down in that Treaty and, on the other hand, in the territory of the Republic of Croatia. |
| --- | --- |

10.

This Agreement shall apply, on the one hand, in the territories in which the Treaty establishing the European Community is applied and under the conditions laid down in that Treaty and, on the other hand, in the territory of the Republic of Croatia.

---

(*1)  
  OJ L 179, 14.7.1999, p. 1. Regulation as last amended by Community Regulation (EC) No 1795/2003 (OJ L 262, 14.10.2003, p. 13).’

*1

---

(1)  Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the sum of the quota applying to position ex 2204 10 and ex 2204 21 and the quota applying to position ex 2204 29 reaches a maximum of 98 000 hl.

1

(2)  Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transferring quantities from the quota applying to position ex 2204 29 to the quota applying to positions ex 2204 10 and ex 2204 21.

2

(3)  Subject to at least 80 % of the eligible quantity having been utilised in the previous year, the yearly increase is applied until the quota reaches a maximum of 18 000 hl.

3

ANNEX XI

‘ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1:

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol.

Note 2:

| 2.1. | The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an “ex”, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2. |
| --- | --- |

2.1.

| 2.2. | Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1. |
| --- | --- |

2.2.

| 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 rules in column 3 or 4. |
| --- | --- |

2.3.

| 2.4. | Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied. |
| --- | --- |

2.4.

Note 3:

| 3.1. | The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in Croatia.
  Example:
  An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from “other alloy steel roughly shaped by forging” of heading ex 7224.
  If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used. |
| --- | --- |

3.1.

Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from “other alloy steel roughly shaped by forging” of heading ex 7224.

If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

| 3.2. | The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer 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, and the use of such material at a later stage is not. |
| --- | --- |

3.2.

| 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 materials 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” means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list. |
| --- | --- |

3.3.

However, the expression “Manufacture from materials 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” means that materials of any heading(s) may be used, except those of the same description as the 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.
  Example:
  The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both. |
| --- | --- |

3.4.

Example:

The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.

| 3.5. | Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).
  Example:
  The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
  However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
  Example:
  In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is, the fibre stage. |
| --- | --- |

3.5.

Example:

The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.

However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

Example:

In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is, the fibre stage.

| 3.6. | Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply. |
| --- | --- |

3.6.

Note 4:

| 4.1. | 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. |
| --- | --- |

4.1.

| 4.2. | 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. |
| --- | --- |

4.2.

| 4.3. | The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns. |
| --- | --- |

4.3.

| 4.4. | The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507. |
| --- | --- |

4.4.

Note 5:

| 5.1. | Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile 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 5.3 and 5.4 below.) |
| --- | --- |

5.1.

| 5.2. | However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.
  The following are the basic textile materials:






  — | silk, |
| --- | --- | --- |

5.2.

The following are the basic textile materials:

—

silk,

| — | wool, |
| --- | --- |

—

wool,

| — | coarse animal hair, |
| --- | --- |

—

coarse animal hair,

| — | fine animal hair, |
| --- | --- |

—

fine animal hair,

| — | horsehair, |
| --- | --- |

—

horsehair,

| — | cotton, |
| --- | --- |

—

cotton,

| — | paper-making materials and paper, |
| --- | --- |

—

paper-making materials and paper,

| — | flax, |
| --- | --- |

—

flax,

| — | true hemp, |
| --- | --- |

—

true hemp,

| — | jute and other textile bast fibres, |
| --- | --- |

—

jute and other textile bast fibres,

| — | sisal and other textile fibres of the genus Agave, |
| --- | --- |

—

sisal and other textile fibres of the genus Agave,

| — | coconut, abaca, ramie and other vegetable textile fibres, |
| --- | --- |

—

coconut, abaca, ramie and other vegetable textile fibres,

| — | synthetic man-made filaments, |
| --- | --- |

—

synthetic man-made filaments,

| — | artificial man-made filaments, |
| --- | --- |

—

artificial man-made filaments,

| — | current-conducting filaments, |
| --- | --- |

—

current-conducting filaments,

| — | synthetic man-made staple fibres of polypropylene, |
| --- | --- |

—

synthetic man-made staple fibres of polypropylene,

| — | synthetic man-made staple fibres of polyester, |
| --- | --- |

—

synthetic man-made staple fibres of polyester,

| — | synthetic man-made staple fibres of polyamide, |
| --- | --- |

—

synthetic man-made staple fibres of polyamide,

| — | synthetic man-made staple fibres of polyacrylonitrile, |
| --- | --- |

—

synthetic man-made staple fibres of polyacrylonitrile,

| — | synthetic man-made staple fibres of polyimide, |
| --- | --- |

—

synthetic man-made staple fibres of polyimide,

| — | synthetic man-made staple fibres of polytetrafluoroethylene, |
| --- | --- |

—

synthetic man-made staple fibres of polytetrafluoroethylene,

| — | synthetic man-made staple fibres of poly(phenylene sulphide), |
| --- | --- |

—

synthetic man-made staple fibres of poly(phenylene sulphide),

| — | synthetic man-made staple fibres of poly(vinyl chloride), |
| --- | --- |

—

synthetic man-made staple fibres of poly(vinyl chloride),

| — | other synthetic man-made staple fibres, |
| --- | --- |

—

other synthetic man-made staple fibres,

| — | artificial man-made staple fibres of viscose, |
| --- | --- |

—

artificial man-made staple fibres of viscose,

| — | other artificial man-made staple fibres, |
| --- | --- |

—

other artificial man-made staple fibres,

| — | yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, |
| --- | --- |

—

yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,

| — | yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped, |
| --- | --- |

—

yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,

| — | products of heading 5605 (metallised 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 two layers of plastic film, |
| --- | --- |

—

products of heading 5605 (metallised 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 two layers of plastic film,

| — | other products of heading 5605. |
| --- | --- |

—

other products of heading 5605.

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 (which require manufacture from chemical materials or textile pulp) 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 mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided 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 a only 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.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.

| 5.3. | In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped”, this tolerance is 20 % in respect of this yarn. |
| --- | --- |

5.3.

| 5.4. | 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”, this tolerance is 30 % in respect of this strip. |
| --- | --- |

5.4.

Note 6:

| 6.1. | Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the 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. |
| --- | --- |

6.1.

| 6.2. | Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.
  Example:
  If a rule in the list provides that, for a particular 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 the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles. |
| --- | --- |

6.2.

Example:

If a rule in the list provides that, for a particular 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 the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.

| 6.3. | Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated. |
| --- | --- |

6.3.

Note 7:

| 7.1. | For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the “specific processes” are the following:






  (a) | vacuum-distillation; |
| --- | --- | --- |

7.1.

(a)

vacuum-distillation;

| (b) | redistillation by a very thorough fractionation-process; |
| --- | --- |

(b)

redistillation by a very thorough fractionation-process;

| (c) | cracking; |
| --- | --- |

(c)

cracking;

| (d) | reforming; |
| --- | --- |

(d)

reforming;

| (e) | extraction by means of selective solvents; |
| --- | --- |

(e)

extraction by means of selective solvents;

| (f) | the process comprising all ofthe following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite; |
| --- | --- |

(f)

the process comprising all ofthe following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;

| (g) | polymerisation; |
| --- | --- |

(g)

polymerisation;

| (h) | alkylation; |
| --- | --- |

(h)

alkylation;

| (i) | isomerisation. |
| --- | --- |

(i)

isomerisation.

| 7.2. | For the purposes of headings 2710, 2711 and 2712, the “specific processes” are the following:






  (a) | vacuum-distillation; |
| --- | --- | --- |

7.2.

(a)

vacuum-distillation;

| (b) | redistillation by a very thorough fractionation-process; |
| --- | --- |

(b)

redistillation by a very thorough fractionation-process;

| (c) | cracking; |
| --- | --- |

(c)

cracking;

| (d) | reforming; |
| --- | --- |

(d)

reforming;

| (e) | extraction by means of selective solvents; |
| --- | --- |

(e)

extraction by means of selective solvents;

| (f) | the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite; |
| --- | --- |

(f)

the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;

| (g) | polymerisation; |
| --- | --- |

(g)

polymerisation;

| (h) | alkylation; |
| --- | --- |

(h)

alkylation;

| (ij) | isomerisation; |
| --- | --- |

(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); |
| --- | --- |

(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; |
| --- | --- |

(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 oC, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process; |
| --- | --- |

(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 oC, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing 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 oC, by the ASTM D 86 method; |
| --- | --- |

(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 oC, 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; |
| --- | --- |

(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 petroleum 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. |
| --- | --- |

(p)

in respect of crude products (other than petroleum 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.

| 7.3. | For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin.’ |
| --- | --- |

7.3.

ANNEX XII

‘ANNEX II

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS

The products mentioned in the list may not be all covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement.

| HS heading | Description of product | Working or processing, carried out on non-originating materials, which confers originating status |
| --- | --- | --- |
| (1) | (2) | (3) or (4) |
| Chapter 1 | Live animals | All the animals of Chapter 1 shall be wholly obtained | |
| Chapter 2 | Meat and edible meat offal | Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained | |
| Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates | Manufacture in which all the materials of Chapter 3 used are wholly obtained | |
| ex Chapter 4 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: | Manufacture in which all the materials of Chapter 4 used are wholly obtained | |
| 0403 | Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | Manufacture in which:






  – | all the materials of Chapter 4 used are wholly obtained, |

HS heading

Description of product

Working or processing, carried out on non-originating materials, which confers originating status

(1)

(2)

(3) or (4)

Chapter 1

Live animals

All the animals of Chapter 1 shall be wholly obtained

Chapter 2

Meat and edible meat offal

Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

Manufacture in which all the materials of Chapter 3 used are wholly obtained

ex Chapter 4

Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:

Manufacture in which all the materials of Chapter 4 used are wholly obtained

0403

Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

Manufacture in which:

–

all the materials of Chapter 4 used are wholly obtained,

| – | all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating,
  and |
| --- | --- |

–

all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating,

and

| – | the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

–

the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex Chapter 5

Products of animal origin, not elsewhere specified or included; except for:

Manufacture in which all the materials of Chapter 5 used are wholly obtained

ex 0502

Prepared pigs’, hogs’ or boars’ bristles and hair

Cleaning, disinfecting, sorting and straightening of bristles and hair

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Manufacture in which:

| – | all the materials of Chapter 6 used are wholly obtained,
  and |
| --- | --- |

–

all the materials of Chapter 6 used are wholly obtained,

and

| – | the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 7

Edible vegetables and certain roots and tubers

Manufacture in which all the materials 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 and nuts used are wholly obtained,
  and |
| --- | --- |

–

all the fruit and nuts used are wholly obtained,

and

| – | the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product |
| --- | --- |

–

the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product

ex Chapter 9

Coffee, tea, maté and spices; except for:

Manufacture in which all the materials of Chapter 9 used are wholly obtained

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

Manufacture from materials of any heading

0902

Tea, whether or not flavoured

Manufacture from materials of any heading

ex 0910

Mixtures of spices

Manufacture from materials of any heading

Chapter 10

Cereals

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 cereals, edible vegetables, roots and tubers of heading 0714 or fruit 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

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Manufacture in which all the materials of Chapter 12 used are wholly obtained

1301

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)

Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

| – | Mucilages and thickeners, modified, derived from vegetable products |
| --- | --- |

–

Mucilages and thickeners, modified, derived from vegetable products

Manufacture from non-modified mucilages and thickeners

| – | Other |
| --- | --- |

–

Other

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Manufacture in which all the materials of Chapter 14 used are wholly obtained

ex Chapter 15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:

Manufacture from materials of any heading, except that of the product

1501

Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503 :

| – | Fats from bones or waste |
| --- | --- |

–

Fats from bones or waste

Manufacture from materials of any heading, except those of heading 0203 , 0206 or 0207 or bones of heading 0506

| – | Other |
| --- | --- |

–

Other

Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503

| – | Fats from bones or waste |
| --- | --- |

–

Fats from bones or waste

Manufacture from materials of any heading, except those of heading 0201 , 0202 , 0204 or 0206 or bones of heading 0506

| – | Other |
| --- | --- |

–

Other

Manufacture in which all the materials of Chapter 2 used are wholly obtained

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:

| – | Solid fractions |
| --- | --- |

–

Solid fractions

Manufacture from materials of any heading, including other materials of heading 1504

| – | Other |
| --- | --- |

–

Other

Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained

ex 1505

Refined lanolin

Manufacture from crude wool grease of heading 1505

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:

| – | Solid fractions |
| --- | --- |

–

Solid fractions

Manufacture from materials of any heading, including other materials of heading 1506

| – | Other |
| --- | --- |

–

Other

Manufacture in which all the materials of Chapter 2 used are wholly obtained

1507 to 1515

Vegetable oils and their fractions:

| – | Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption |
| --- | --- |

–

Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption

Manufacture from materials of any heading, except that of the product

| – | Solid fractions, except for that of jojoba oil |
| --- | --- |

–

Solid fractions, except for that of jojoba oil

Manufacture from other materials of headings 1507 to 1515

| – | Other |
| --- | --- |

–

Other

Manufacture in which all the vegetable materials used are wholly obtained

1516

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Manufacture in which:

| – | all the materials of Chapter 2 used are wholly obtained,
  and |
| --- | --- |

–

all the materials of Chapter 2 used are wholly obtained,

and

| – | all the vegetable materials used are wholly obtained. However, materials of headings 1507 , 1508 , 1511 and 1513 may be used |
| --- | --- |

–

all the vegetable materials used are wholly obtained. However, materials of headings 1507 , 1508 , 1511 and 1513 may be used

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

Manufacture in which:

| – | all the materials of Chapters 2 and 4 used are wholly obtained,
  and |
| --- | --- |

–

all the materials of Chapters 2 and 4 used are wholly obtained,

and

| – | all the vegetable materials used are wholly obtained. However, materials of headings 1507 , 1508 , 1511 and 1513 may be used |
| --- | --- |

–

all the vegetable materials used are wholly obtained. However, materials of headings 1507 , 1508 , 1511 and 1513 may be used

Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Manufacture:

| – | from animals of Chapter 1,
  and/or |
| --- | --- |

–

from animals of Chapter 1,

and/or

| – | in which all the materials of Chapter 3 used are wholly obtained |
| --- | --- |

–

in which all the materials of Chapter 3 used are wholly obtained

ex Chapter 17

Sugars and sugar confectionery; except for:

Manufacture from materials of any heading, except that of the product

ex 1701

Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter

Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:

| – | Chemically-pure maltose and fructose |
| --- | --- |

–

Chemically-pure maltose and fructose

Manufacture from materials of any heading, including other materials of heading 1702

| – | Other sugars in solid form, containing added flavouring or colouring matter |
| --- | --- |

–

Other sugars in solid form, containing added flavouring or colouring matter

Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture in which all the materials used are originating

ex 1703

Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter

Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1704

Sugar confectionery (including white chocolate), not containing cocoa

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

Chapter 18

Cocoa and cocoa preparations

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1901

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404 , not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:

| – | Malt extract |
| --- | --- |

–

Malt extract

Manufacture from cereals of Chapter 10

| – | Other |
| --- | --- |

–

Other

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

| – | Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs |
| --- | --- |

–

Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained

| – | Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs |
| --- | --- |

–

Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which:

| – | all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained,
  and |
| --- | --- |

–

all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained,

and

| – | all the materials of Chapters 2 and 3 used are wholly obtained |
| --- | --- |

–

all the materials of Chapters 2 and 3 used are wholly obtained

1903

Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

Manufacture from materials of any heading, except potato starch of heading 1108

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

Manufacture:

| – | from materials of any heading, except those of heading 1806 , |
| --- | --- |

–

from materials of any heading, except those of heading 1806 ,

| – | in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained,
  and |
| --- | --- |

–

in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained,

and

| – | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1905

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Manufacture from materials of any heading, except those of Chapter 11

ex Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants; except for:

Manufacture in which all the fruit, nuts or vegetables used are wholly obtained

ex 2001

Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid

Manufacture from materials of any heading, except that of the product

ex 2004 and ex 2005

Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid

Manufacture from materials of any heading, except that of the product

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex 2008

| – | Nuts, not containing added sugar or spirits |
| --- | --- |

–

Nuts, not containing added sugar or spirits

Manufacture in which the value of all the originating nuts and oil seeds of headings 0801 , 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product

| – | Peanut butter; mixtures based on cereals; palm hearts; maize (corn) |
| --- | --- |

–

Peanut butter; mixtures based on cereals; palm hearts; maize (corn)

Manufacture from materials of any heading, except that of the product

| – | Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen |
| --- | --- |

–

Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

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

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex Chapter 21

Miscellaneous edible preparations; except for:

Manufacture from materials of any heading, except that of the product

2101

Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which all the chicory used is wholly obtained |
| --- | --- |

–

in which all the chicory used is wholly obtained

2103

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

| – | Sauces and preparations therefor; mixed condiments and mixed seasonings |
| --- | --- |

–

Sauces and preparations therefor; mixed condiments and mixed seasonings

Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used

| – | Mustard flour and meal and prepared mustard |
| --- | --- |

–

Mustard flour and meal and prepared mustard

Manufacture from materials of any heading

ex 2104

Soups and broths and preparations therefor

Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005

2106

Food preparations not elsewhere specified or included

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which all the grapes or materials derived from grapes used are wholly obtained |
| --- | --- |

–

in which all the grapes or materials derived from grapes used are wholly obtained

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009

Manufacture:

| – | from materials of any heading, except that of the product, |
| --- | --- |

–

from materials of any heading, except that of the product,

| – | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product,
  and |
| --- | --- |

–

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product,

and

| – | in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating |
| --- | --- |

–

in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength

Manufacture:

| – | from materials of any heading, except heading 2207 or 2208 ,
  and |
| --- | --- |

–

from materials of any heading, except heading 2207 or 2208 ,

and

| – | in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume |
| --- | --- |

–

in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages

Manufacture:

| – | from materials of any heading, except heading 2207 or 2208 ,
  and |
| --- | --- |

–

from materials of any heading, except heading 2207 or 2208 ,

and

| – | in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume |
| --- | --- |

–

in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume

ex Chapter 23

Residues and waste from the food industries; prepared animal fodder; except for:

Manufacture from materials of any heading, except that of the product

ex 2301

Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption

Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained

ex 2303

Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight

Manufacture in which all the maize used is wholly obtained

ex 2306

Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil

Manufacture in which all the olives used are wholly obtained

2309

Preparations of a kind used in animal feeding

Manufacture in which:

| – | all the cereals, sugar or molasses, meat or milk used are originating,
  and |
| --- | --- |

–

all the cereals, sugar or molasses, meat or milk used are originating,

and

| – | all the materials of Chapter 3 used are wholly obtained |
| --- | --- |

–

all the materials of Chapter 3 used are wholly obtained

ex Chapter 24

Tobacco and manufactured tobacco substitutes; except for:

Manufacture in which all the materials of Chapter 24 used are wholly obtained

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating

ex 2403

Smoking tobacco

Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating

ex Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:

Manufacture from materials of any heading, except that of the product

ex 2504

Natural crystalline graphite, with enriched carbon content, purified and ground

Enriching of the carbon content, purifying and grinding of crude crystalline graphite

ex 2515

Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm

ex 2516

Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia

Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used

ex 2520

Plasters specially prepared for dentistry

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26

Ores, slag and ash

Manufacture from materials of any heading, 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 heading, except that 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) (1)

or

Other operations in which all the materials used are classified within a heading other than 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

ex 2709

Crude oils obtained from bituminous minerals

Destructive distillation of bituminous materials

2710

Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils

Operations of refining and/or one or more specific process(es) (1)

or

Other operations in which all the materials used are classified within a heading other than 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

2711

Petroleum gases and other gaseous hydrocarbons

Operations of refining and/or one or more specific process(es) (1)

or

Other operations in which all the materials used are classified within a heading other than 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

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) (1)

or

Other operations in which all the materials used are classified within a heading other than 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

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) (1)

or

Other operations in which all the materials used are classified within a heading other than 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

2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

Operations of refining and/or one or more specific process(es) (1)

or

Other operations in which all the materials used are classified within a heading other than 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

2715

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

Operations of refining and/or one or more specific process(es) (1)

or

Other operations in which all the materials used are classified within a heading other than 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

ex Chapter 28

Inorganic chemicals; organic or inorganic compounds of 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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 2805

“Mischmetall”

Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 2833

Aluminium sulphate

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 2840

Sodium perborate

Manufacture from disodium tetraborate pentahydrate

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 29

Organic chemicals; 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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 2901

Acyclic hydrocarbons for use as power or heating fuels

Operations of refining and/or one or more specific process(es) (1)

or

Other operations in which all the materials used are classified within a heading other than 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

ex 2902

Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels

Operations of refining and/or one or more specific process(es) (1)

or

Other operations in which all the materials used are classified within a heading other than 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

ex 2905

Metal alcoholates of alcohols of this heading and of ethanol

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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

2915

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 2932

| – | Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives |
| --- | --- |

–

Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

| – | Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives |
| --- | --- |

–

Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials of any heading

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

2933

Heterocyclic compounds with nitrogen hetero-atom(s) only

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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

2934

Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds

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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 2939

Concentrates of poppy straw containing not less than 50 % by weight of alkaloids

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 30

Pharmaceutical products; 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

3002

Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:

| – | Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale |
| --- | --- |

–

Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale

Manufacture from materials of any heading, including other materials of heading 3002 . However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

| – – | Human blood |
| --- | --- |

– –

Human blood

Manufacture from materials of any heading, including other materials of heading 3002 . However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

| – – | Animal blood prepared for therapeutic or prophylactic uses |
| --- | --- |

– –

Animal blood prepared for therapeutic or prophylactic uses

Manufacture from materials of any heading, including other materials of heading 3002 . However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

| – – | Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins |
| --- | --- |

– –

Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins

Manufacture from materials of any heading, including other materials of heading 3002 . However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

| – – | Haemoglobin, blood globulins and serum globulins |
| --- | --- |

– –

Haemoglobin, blood globulins and serum globulins

Manufacture from materials of any heading, including other materials of heading 3002 . However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

| – – | Other |
| --- | --- |

– –

Other

Manufacture from materials of any heading, including other materials of heading 3002 . However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

3003 and 3004

Medicaments (excluding goods of heading 3002 , 3005 or 3006 ):

| – | Obtained from amikacin of heading 2941 |
| --- | --- |

–

Obtained from amikacin of heading 2941

Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture:

| – | from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 3006

Waste pharmaceuticals specified in note 4(k) to this Chapter

The origin of the product in its original classification shall be retained

ex Chapter 31

Fertilisers; 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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3105

Mineral or chemical fertilisers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:

| – | sodium nitrate |
| --- | --- |

–

sodium nitrate

| – | calcium cyanamide |
| --- | --- |

–

calcium cyanamide

| – | potassium sulphate |
| --- | --- |

–

potassium sulphate

| – | magnesium potassium sulphate |
| --- | --- |

–

magnesium potassium sulphate

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,
  and |
| --- | --- |

–

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,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:

Manufacture 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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3201

Tannins and their salts, ethers, esters and other derivatives

Manufacture from tanning extracts of vegetable origin

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3205

Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes (2)

Manufacture from materials of any heading, except headings 3203 , 3204 and 3205 . However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:

Manufacture 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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3301

Essential oils (terpeneless or not), including “concretes” and “absolutes”; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

Manufacture from materials of any heading, including materials of a different “group” (3) 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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3403

Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals

Operations of refining and/or one or more specific process(es) (1)

or

Other operations in which all the materials used are classified within a heading other than 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

3404

Artificial waxes and prepared waxes:

| – | With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax |
| --- | --- |

–

With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax

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

| – | Other |
| --- | --- |

–

Other

Manufacture from materials of any heading, except:

| – | hydrogenated oils having the character of waxes of heading 1516 , |
| --- | --- |

–

hydrogenated oils having the character of waxes of heading 1516 ,

| – | fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823 , and |
| --- | --- |

–

fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823 , and

| – | materials of heading 3404 |
| --- | --- |

–

materials of heading 3404

However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 35

Albuminoidal substances; modified starches; glues; enzymes; 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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:

| – | Starch ethers and esters |
| --- | --- |

–

Starch ethers and esters

Manufacture from materials of any heading, including other materials of heading 3505

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture from materials of any heading, except those of heading 1108

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3507

Prepared enzymes not elsewhere specified or included

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Manufacture 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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 37

Photographic or cinematographic goods; 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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3701

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:

| – | Instant print film for colour photography, in packs |
| --- | --- |

–

Instant print film for colour photography, in packs

Manufacture from materials of any heading, except those of headings 3701 and 3702 . However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture from materials of any heading, except those of headings 3701 and 3702 . However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3702

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

Manufacture from materials of any heading, except those of headings 3701 and 3702

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3704

Photographic plates, film paper, paperboard and textiles, exposed but not developed

Manufacture from materials of any heading, except those of headings 3701 to 3704

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 38

Miscellaneous chemical products; 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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3801

| – | Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes |
| --- | --- |

–

Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

| – | Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils |
| --- | --- |

–

Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils

Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3803

Refined tall oil

Refining of crude tall oil

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of raw spirits of sulphate turpentine

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3806

Ester gums

Manufacture from resin acids

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products

3809

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products

3810

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products

3811

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:

| – | Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals |
| --- | --- |

–

Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals

Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3812

Prepared “rubber accelerators”; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3813

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3814

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3818

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3819

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3820

Anti-freezing preparations and prepared de-icing fluids

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3822

Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006 ; certified reference materials

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3823

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:

| – | Industrial monocarboxylic fatty acids, acid oils from refining |
| --- | --- |

–

Industrial monocarboxylic fatty acids, acid oils from refining

Manufacture from materials of any heading, except that of the product

| – | Industrial fatty alcohols |
| --- | --- |

–

Industrial fatty alcohols

Manufacture from materials of any heading, including other materials of heading 3823

3824

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:

| – | The following of this heading: |
| --- | --- |

–

The following of this heading:

| – – | Prepared binders for foundry moulds or cores based on natural resinous products |
| --- | --- |

– –

Prepared binders for foundry moulds or cores based on natural resinous products

| – – | Naphthenic acids, their water-insoluble salts and their esters |
| --- | --- |

– –

Naphthenic acids, their water-insoluble salts and their esters

| – – | Sorbitol other than that of heading 2905 |
| --- | --- |

– –

Sorbitol other than that of heading 2905

| – – | Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts |
| --- | --- |

– –

Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts

| – – | Ion exchangers |
| --- | --- |

– –

Ion exchangers

| – – | Getters for vacuum tubes |
| --- | --- |

– –

Getters for vacuum tubes

| – – | Alkaline iron oxide for the purification of gas |
| --- | --- |

– –

Alkaline iron oxide for the purification of gas

| – – | Ammoniacal gas liquors and spent oxide produced in coal gas purification |
| --- | --- |

– –

Ammoniacal gas liquors and spent oxide produced in coal gas purification

| – – | Sulphonaphthenic acids, their water-insoluble salts and their esters |
| --- | --- |

– –

Sulphonaphthenic acids, their water-insoluble salts and their esters

| – – | Fusel oil and Dippel’s oil |
| --- | --- |

– –

Fusel oil and Dippel’s oil

| – – | Mixtures of salts having different anions |
| --- | --- |

– –

Mixtures of salts having different anions

| – – | Copying pastes with a basis of gelatin, whether or not on a paper or textile backing |
| --- | --- |

– –

Copying pastes with a basis of gelatin, whether or not on a paper or textile backing

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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

3901 to 3915

Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below:

| – | Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content |
| --- | --- |

–

Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content

Manufacture in which:

| – | the value of all the materials used does not exceed 50 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 50 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (4) |
| --- | --- |

–

within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (4)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (4)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 3907

| – | Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS) |
| --- | --- |

–

Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)

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 (4)

| – | Polyester |
| --- | --- |

–

Polyester

Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)

3912

Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product

3916 to 3921

Semi-manufactures and articles of plastics; except for headings ex 3916 , ex 3917 , ex 3920 and ex 3921 , for which the rules are set out below:

| – | Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked |
| --- | --- |

–

Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked

Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

| – | Other: |
| --- | --- |

–

Other:

| – – | Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content |
| --- | --- |

– –

Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content

Manufacture in which:

| – | the value of all the materials used does not exceed 50 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 50 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (4) |
| --- | --- |

–

within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (4)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

| – – | Other |
| --- | --- |

– –

Other

Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (4)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 3916 and ex 3917

Profile shapes and tubes

Manufacture in which:

| – | the value of all the materials used does not exceed 50 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 50 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 3920

| – | Ionomer sheet or film |
| --- | --- |

–

Ionomer sheet or film

Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

| – | Sheets of regenerated cellulose, polyamides or polyethylene |
| --- | --- |

–

Sheets of regenerated cellulose, polyamides or polyethylene

Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product

ex 3921

Foils of plastic, metallised

Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron (5)

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

3922 to 3926

Articles of plastics

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 40

Rubber and articles thereof; except for:

Manufacture from materials of any heading, except that of the product

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4005

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product

4012

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre “flaps”, of rubber:

| – | Retreaded pneumatic, solid or cushion tyres, of rubber |
| --- | --- |

–

Retreaded pneumatic, solid or cushion tyres, of rubber

Retreading of used tyres

| – | Other |
| --- | --- |

–

Other

Manufacture from materials of any heading, except those of headings 4011 and 4012

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chapter 41

Raw hides and skins (other than furskins) and leather; except for:

Manufacture from materials of any heading, except that of the product

ex 4102

Raw skins of sheep or lambs, without wool on

Removal of wool from sheep or lamb skins, with wool on

4104 to 4106

Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared

Retanning of tanned leather

or

Manufacture from materials of any heading, except that of the product

4107 , 4112 and 4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114

Manufacture from materials of any heading, except headings 4104 to 4113

ex 4114

Patent leather and patent laminated leather; metallised leather

Manufacture from materials of headings 4104 to 4106 , 4107 , 4112 or 4113 , provided that their total value does not exceed 50 % of the ex-works price of the product

Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)

Manufacture from materials of any heading, except that of the product

ex Chapter 43

Furskins and artificial fur; manufactures thereof; except for:

Manufacture from materials of any heading, except that of the product

ex 4302

Tanned or dressed furskins, assembled:

| – | Plates, crosses and similar forms |
| --- | --- |

–

Plates, crosses and similar forms

Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins

| – | Other |
| --- | --- |

–

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 heading, except that of the product

ex 4403

Wood roughly squared

Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

ex 4407

Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed

Planing, sanding or end-jointing

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 end-jointing

ex 4409

Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:

| – | Sanded or end-jointed |
| --- | --- |

–

Sanded or end-jointed

Sanding or end-jointing

| – | Beadings and mouldings |
| --- | --- |

–

Beadings and mouldings

Beading or moulding

ex 4410 to ex 4413

Beadings and mouldings, including moulded skirting and other moulded boards

Beading or moulding

ex 4415

Packing cases, boxes, crates, drums and similar packings, of wood

Manufacture from boards not cut to size

ex 4416

Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood

Manufacture from riven staves, not further worked than sawn on the two principal surfaces

ex 4418

| – | Builders’ joinery and carpentry of wood |
| --- | --- |

–

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 |
| --- | --- |

–

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

ex Chapter 45

Cork and articles of cork; except for:

Manufacture from materials of any heading, except that of the product

4503

Articles of natural cork

Manufacture from cork of heading 4501

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Manufacture from materials of any heading, except that of the product

Chapter 47

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Manufacture from materials of any heading, except that of the product

ex Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:

Manufacture from materials of any heading, except that of the product

ex 4811

Paper and paperboard, ruled, lined or squared only

Manufacture from paper-making materials of Chapter 47

4816

Carbon paper, “self-copy” paper and other copying or transfer papers (other than those of heading 4809 ), duplicator stencils and offset plates, of paper, whether or not put up in boxes

Manufacture from paper-making materials of Chapter 47

4817

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 4818

Toilet paper

Manufacture from paper-making materials of Chapter 47

ex 4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 4820

Letter pads

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape

Manufacture from paper-making materials of Chapter 47

ex Chapter 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:

Manufacture from materials of any heading, except that of the product

4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

Manufacture from materials of any heading, except those of headings 4909 and 4911

4910

Calendars of any kind, printed, including calendar blocks:

| – | Calendars of the “perpetual” type or with replaceable blocks mounted on bases other than paper or paperboard |
| --- | --- |

–

Calendars of the “perpetual” type or with replaceable blocks mounted on bases other than paper or paperboard

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture from materials of any heading, except those of headings 4909 and 4911

ex Chapter 50

Silk; except for:

Manufacture from materials of any heading, except that of the product

ex 5003

Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock), carded or combed

Carding or combing of silk waste

5004 to ex 5006

Silk yarn and yarn spun from silk waste

Manufacture from (6):

| – | raw silk or silk waste, carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

raw silk or silk waste, carded or combed or otherwise prepared for spinning,

| – | other natural fibres, not carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

other natural fibres, not carded or combed or otherwise prepared for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper-making materials |
| --- | --- |

–

paper-making materials

5007

Woven fabrics of silk or of silk waste:

| – | Incorporating rubber thread |
| --- | --- |

–

Incorporating rubber thread

Manufacture from single yarn (6)

| – | Other |
| --- | --- |

–

Other

Manufacture from (6):

| – | coir yarn, |
| --- | --- |

–

coir yarn,

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise prepared for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper |
| --- | --- |

–

paper

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

ex Chapter 51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:

Manufacture from materials of any heading, except that of the product

5106 to 5110

Yarn of wool, of fine or coarse animal hair or of horsehair

Manufacture from (6):

| – | raw silk or silk waste, carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

raw silk or silk waste, carded or combed or otherwise prepared for spinning,

| – | natural fibres, not carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

natural fibres, not carded or combed or otherwise prepared for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper-making materials |
| --- | --- |

–

paper-making materials

5111 to 5113

Woven fabrics of wool, of fine or coarse animal hair or of horsehair:

| – | Incorporating rubber thread |
| --- | --- |

–

Incorporating rubber thread

Manufacture from single yarn (6)

| – | Other |
| --- | --- |

–

Other

Manufacture from (6):

| – | coir yarn, |
| --- | --- |

–

coir yarn,

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise prepared for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper |
| --- | --- |

–

paper

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

ex Chapter 52

Cotton; except for:

Manufacture from materials of any heading, except that of the product

5204 to 5207

Yarn and thread of cotton

Manufacture from (6):

| – | raw silk or silk waste, carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

raw silk or silk waste, carded or combed or otherwise prepared for spinning,

| – | natural fibres, not carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

natural fibres, not carded or combed or otherwise prepared for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper-making materials |
| --- | --- |

–

paper-making materials

5208 to 5212

Woven fabrics of cotton:

| – | Incorporating rubber thread |
| --- | --- |

–

Incorporating rubber thread

Manufacture from single yarn (6)

| – | Other |
| --- | --- |

–

Other

Manufacture from (6):

| – | coir yarn, |
| --- | --- |

–

coir yarn,

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise prepared for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper |
| --- | --- |

–

paper

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

ex Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:

Manufacture from materials of any heading, except that of the product

5306 to 5308

Yarn of other vegetable textile fibres; paper yarn

Manufacture from (6):

| – | raw silk or silk waste, carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

raw silk or silk waste, carded or combed or otherwise prepared for spinning,

| – | natural fibres, not carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

natural fibres, not carded or combed or otherwise prepared for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper-making materials |
| --- | --- |

–

paper-making materials

5309 to 5311

Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:

| – | Incorporating rubber thread |
| --- | --- |

–

Incorporating rubber thread

Manufacture from single yarn (6)

| – | Other |
| --- | --- |

–

Other

Manufacture from (6):

| – | coir yarn, |
| --- | --- |

–

coir yarn,

| – | jute yarn, |
| --- | --- |

–

jute yarn,

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise prepared for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper |
| --- | --- |

–

paper

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

5401 to 5406

Yarn, monofilament and thread of man-made filaments

Manufacture from (6):

| – | raw silk or silk waste, carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

raw silk or silk waste, carded or combed or otherwise prepared for spinning,

| – | natural fibres, not carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

natural fibres, not carded or combed or otherwise prepared for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper-making materials |
| --- | --- |

–

paper-making materials

5407 and 5408

Woven fabrics of man-made filament yarn:

| – | Incorporating rubber thread |
| --- | --- |

–

Incorporating rubber thread

Manufacture from single yarn (6)

| – | Other |
| --- | --- |

–

Other

Manufacture from (6):

| – | coir yarn, |
| --- | --- |

–

coir yarn,

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise prepared for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper |
| --- | --- |

–

paper

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

5501 to 5507

Man-made staple fibres

Manufacture from chemical materials or textile pulp

5508 to 5511

Yarn and sewing thread of man-made staple fibres

Manufacture from (6):

| – | raw silk or silk waste, carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

raw silk or silk waste, carded or combed or otherwise prepared for spinning,

| – | natural fibres, not carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

natural fibres, not carded or combed or otherwise prepared for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper-making materials |
| --- | --- |

–

paper-making materials

5512 to 5516

Woven fabrics of man-made staple fibres:

| – | Incorporating rubber thread |
| --- | --- |

–

Incorporating rubber thread

Manufacture from single yarn (6)

| – | Other |
| --- | --- |

–

Other

Manufacture from (6):

| – | coir yarn, |
| --- | --- |

–

coir yarn,

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise prepared for spinning, |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise prepared for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper |
| --- | --- |

–

paper

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

ex Chapter 56

Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:

Manufacture from (6):

| – | coir yarn, |
| --- | --- |

–

coir yarn,

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper-making materials |
| --- | --- |

–

paper-making materials

5602

Felt, whether or not impregnated, coated, covered or laminated:

| – | Needleloom felt |
| --- | --- |

–

Needleloom felt

Manufacture from (6):

| – | natural fibres,
  or |
| --- | --- |

–

natural fibres,

or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

However:

| – | polypropylene filament of heading 5402 , |
| --- | --- |

–

polypropylene filament of heading 5402 ,

| – | polypropylene fibres of heading 5503 or 5506 ,
  or |
| --- | --- |

–

polypropylene fibres of heading 5503 or 5506 ,

or

| – | polypropylene filament tow of heading 5501 , |
| --- | --- |

–

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

| – | Other |
| --- | --- |

–

Other

Manufacture from (6):

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres made from casein,
  or |
| --- | --- |

–

man-made staple fibres made from casein,

or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

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 |
| --- | --- |

–

Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not textile covered

| – | Other |
| --- | --- |

–

Other

Manufacture from (6):

| – | natural fibres, not carded or combed or otherwise processed for spinning, |
| --- | --- |

–

natural fibres, not carded or combed or otherwise processed for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper-making materials |
| --- | --- |

–

paper-making materials

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

Manufacture from (6):

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise processed for spinning, |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise processed for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper-making materials |
| --- | --- |

–

paper-making materials

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”

Manufacture from (6):

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise processed for spinning, |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise processed for spinning,

| – | chemical materials or textile pulp,
  or |
| --- | --- |

–

chemical materials or textile pulp,

or

| – | paper-making materials |
| --- | --- |

–

paper-making materials

Chapter 57

Carpets and other textile floor coverings:

| – | Of needleloom felt |
| --- | --- |

–

Of needleloom felt

Manufacture from (6):

| – | natural fibres,
  or |
| --- | --- |

–

natural fibres,

or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

However:

| – | polypropylene filament of heading 5402 , |
| --- | --- |

–

polypropylene filament of heading 5402 ,

| – | polypropylene fibres of heading 5503 or 5506 ,
  or |
| --- | --- |

–

polypropylene fibres of heading 5503 or 5506 ,

or

| – | polypropylene filament tow of heading 5501 , |
| --- | --- |

–

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

| – | Of other felt |
| --- | --- |

–

Of other felt

Manufacture from (6):

| – | natural fibres, not carded or combed or otherwise processed for spinning,
  or |
| --- | --- |

–

natural fibres, not carded or combed or otherwise processed for spinning,

or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

| – | Other |
| --- | --- |

–

Other

Manufacture from (6):

| – | coir yarn or jute yarn, |
| --- | --- |

–

coir yarn or jute yarn,

| – | synthetic or artificial filament yarn, |
| --- | --- |

–

synthetic or artificial filament yarn,

| – | natural fibres,
  or |
| --- | --- |

–

natural fibres,

or

| – | man-made staple fibres, not carded or combed or otherwise processed for spinning |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise processed for spinning

Jute fabric may be used as a backing

ex Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:

| – | Combined with rubber thread |
| --- | --- |

–

Combined with rubber thread

Manufacture from single yarn (6)

| – | Other |
| --- | --- |

–

Other

Manufacture from (6):

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise processed for spinning,
  or |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise processed for spinning,

or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

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

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 heading, except that of the product

5810

Embroidery in the piece, in strips or in motifs

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

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

Manufacture from yarn

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:

| – | Containing not more than 90 % by weight of textile materials |
| --- | --- |

–

Containing not more than 90 % by weight of textile materials

Manufacture from yarn

| – | Other |
| --- | --- |

–

Other

Manufacture from chemical materials or textile pulp

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

Manufacture from yarn

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, 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

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

Manufacture from yarn (6)

5905

Textile wall coverings:

| – | Impregnated, coated, covered or laminated with rubber, plastics or other materials |
| --- | --- |

–

Impregnated, coated, covered or laminated with rubber, plastics or other materials

Manufacture from yarn

| – | Other |
| --- | --- |

–

Other

Manufacture from (6):

| – | coir yarn, |
| --- | --- |

–

coir yarn,

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise processed for spinning,
  or |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise processed for spinning,

or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

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

5906

Rubberised textile fabrics, other than those of heading 5902 :

| – | Knitted or crocheted fabrics |
| --- | --- |

–

Knitted or crocheted fabrics

Manufacture from (6):

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise processed for spinning,
  or |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise processed for spinning,

or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

| – | Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials |
| --- | --- |

–

Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials

Manufacture from chemical materials

| – | Other |
| --- | --- |

–

Other

Manufacture from yarn

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

Manufacture from yarn

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

5908

Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:

| – | Incandescent gas mantles, impregnated |
| --- | --- |

–

Incandescent gas mantles, impregnated

Manufacture from tubular knitted gas-mantle fabric

| – | Other |
| --- | --- |

–

Other

Manufacture from materials of any 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 |
| --- | --- |

–

Polishing discs or rings other than of felt of heading 5911

Manufacture from yarn or waste fabrics or rags of heading 6310

| – | Woven fabrics, of a kind commonly used in 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 |
| --- | --- |

–

Woven fabrics, of a kind commonly used in 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

Manufacture from (6):

| – | coir yarn, |
| --- | --- |

–

coir yarn,

| – | the following materials: |
| --- | --- |

–

the following materials:

| – – | yarn of polytetrafluoroethylene (7), |
| --- | --- |

– –

yarn of polytetrafluoroethylene (7),

| – – | yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin, |
| --- | --- |

– –

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, |
| --- | --- |

– –

yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,

| – – | monofil of polytetrafluoroethylene (7), |
| --- | --- |

– –

monofil of polytetrafluoroethylene (7),

| – – | yarn of synthetic textile fibres of poly(p-phenylene terephthalamide), |
| --- | --- |

– –

yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),

| – – | glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (7), |
| --- | --- |

– –

glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (7),

| – – | copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid, |
| --- | --- |

– –

copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,

| – – | natural fibres, |
| --- | --- |

– –

natural fibres,

| – – | man-made staple fibres not carded or combed or otherwise processed for spinning,
  or |
| --- | --- |

– –

man-made staple fibres not carded or combed or otherwise processed for spinning,

or

| – – | chemical materials or textile pulp |
| --- | --- |

– –

chemical materials or textile pulp

| – | Other |
| --- | --- |

–

Other

Manufacture from (6):

| – | coir yarn, |
| --- | --- |

–

coir yarn,

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise processed for spinning,
  or |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise processed for spinning,

or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

Chapter 60

Knitted or crocheted fabrics

Manufacture from (6):

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise processed for spinning,
  or |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise processed for spinning,

or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted:

| – | Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form |
| --- | --- |

–

Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form

Manufacture from yarn (6)
   (8)

| – | Other |
| --- | --- |

–

Other

Manufacture from (6):

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise processed for spinning,
  or |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise processed for spinning,

or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

ex Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted; except for:

Manufacture from yarn (6)
   (8)

ex 6202 , ex 6204 , ex 6206 , ex 6209 and ex 6211

Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered

Manufacture from yarn (8)

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 (8)

ex 6210 and ex 6216

Fire-resistant equipment of fabric covered with foil of aluminised polyester

Manufacture from yarn (8)

or

Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (8)

6213 and 6214

Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:

| – | Embroidered |
| --- | --- |

–

Embroidered

Manufacture from unbleached single yarn (6)
   (8)

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 (8)

| – | Other |
| --- | --- |

–

Other

Manufacture from unbleached single yarn (6)
   (8)

or

Making up, followed by 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 all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product

6217

Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 :

| – | Embroidered |
| --- | --- |

–

Embroidered

Manufacture from yarn (8)

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 (8)

| – | Fire-resistant equipment of fabric covered with foil of aluminised polyester |
| --- | --- |

–

Fire-resistant equipment of fabric covered with foil of aluminised polyester

Manufacture from yarn (8)

or

Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (8)

| – | Interlinings for collars and cuffs, cut out |
| --- | --- |

–

Interlinings for collars and cuffs, cut out

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture from yarn (8)

ex Chapter 63

Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:

Manufacture from materials of any heading, except that of the product

6301 to 6304

Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:

| – | Of felt, of nonwovens |
| --- | --- |

–

Of felt, of nonwovens

Manufacture from (6):

| – | natural fibres,
  or |
| --- | --- |

–

natural fibres,

or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

| – | Other: |
| --- | --- |

–

Other:

| – – | Embroidered |
| --- | --- |

– –

Embroidered

Manufacture from unbleached single yarn (8)
   (9)

or

Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product

| – – | Other |
| --- | --- |

– –

Other

Manufacture from unbleached single yarn (8)
   (9)

6305

Sacks and bags, of a kind used for the packing of goods

Manufacture from (6):

| – | natural fibres, |
| --- | --- |

–

natural fibres,

| – | man-made staple fibres, not carded or combed or otherwise processed for spinning,
  or |
| --- | --- |

–

man-made staple fibres, not carded or combed or otherwise processed for spinning,

or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

6306

Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:

| – | Of nonwovens |
| --- | --- |

–

Of nonwovens

Manufacture from (6)
   (8):

| – | natural fibres,
  or |
| --- | --- |

–

natural fibres,

or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

| – | Other |
| --- | --- |

–

Other

Manufacture from unbleached single yarn (6)
   (8)

6307

Other made-up articles, including dress patterns

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

6308

Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale

Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided 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 heading, except that of the product

ex Chapter 65

Headgear and parts thereof; except for:

Manufacture from materials of any heading, except that of the product

6503

Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501 , whether or not lined or trimmed

Manufacture from yarn or textile fibres (8)

6505

Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed

Manufacture from yarn or textile fibres (8)

ex Chapter 66

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:

Manufacture from materials of any heading, except that of the product

6601

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

Manufacture from materials of any heading, 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 heading, except that 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

Manufacture from materials of any heading, except that of the product

ex Chapter 70

Glass and glassware; except for:

Manufacture from materials of any heading, except that of the product

ex 7003 , ex 7004 and ex 7005

Glass with a non-reflecting layer

Manufacture from materials of heading 7001

7006

Glass of heading 7003 , 7004 or 7005 , bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:

| – | Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (10) |
| --- | --- |

–

Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (10)

Manufacture from non-coated glass-plate substrate of heading 7006

| – | Other |
| --- | --- |

–

Other

Manufacture from materials of heading 7001

7007

Safety glass, consisting of toughened (tempered) or laminated glass

Manufacture from materials of heading 7001

7008

Multiple-walled insulating units of glass

Manufacture from materials of heading 7001

7009

Glass mirrors, whether or not framed, including rear-view mirrors

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 heading, 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 heading, 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 |
| --- | --- |

–

uncoloured slivers, rovings, yarn or chopped strands,

or

| – | glass wool |
| --- | --- |

–

glass wool

ex Chapter 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:

Manufacture from materials of any heading, except that of the product

ex 7101

Natural or cultured pearls, graded and temporarily strung for convenience of transport

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 7102 , ex 7103 and ex 7104

Worked precious or semi-precious stones (natural, synthetic or reconstructed)

Manufacture from unworked precious or semi-precious stones

7106 , 7108 and 7110

Precious metals:

| – | Unwrought |
| --- | --- |

–

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

Alloying of precious metals of heading 7106 , 7108 or 7110 with each other or with base metals

| – | Semi-manufactured or in powder form |
| --- | --- |

–

Semi-manufactured or in powder form

Manufacture from unwrought precious metals

ex 7107 , ex 7109 and ex 7111

Metals clad with precious metals, semi-manufactured

Manufacture from metals clad with precious metals, unwrought

7116

Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7117

Imitation jewellery

Manufacture from materials 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 heading, except that of the product

7207

Semi-finished products of iron or non-alloy steel

Manufacture from materials of heading 7201 , 7202 , 7203 , 7204 or 7205

7208 to 7216

Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel

Manufacture from ingots or other primary forms of heading 7206

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materials of heading 7207

ex 7218 , 7219 to 7222

Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel

Manufacture from ingots or other primary forms of heading 7218

7223

Wire of stainless steel

Manufacture from semi-finished materials of heading 7218

ex 7224 , 7225 to 7228

Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel

Manufacture from ingots or other primary forms of heading 7206 , 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 heading, except that of the product

ex 7301

Sheet piling

Manufacture from materials of heading 7206

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 plates (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 , 7218 or 7224

ex 7307

Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712 ), consisting of several parts

Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, 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 parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used

ex 7315

Skid chain

Manufacture 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 heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7401

Copper mattes; cement copper (precipitated copper)

Manufacture from materials of any heading, except that of the product

7402

Unrefined copper; copper anodes for electrolytic refining

Manufacture from materials of any heading, except that of the product

7403

Refined copper and copper alloys, unwrought:

| – | Refined copper |
| --- | --- |

–

Refined copper

Manufacture from materials of any heading, except that of the product

| – | Copper alloys and refined copper containing other elements |
| --- | --- |

–

Copper alloys and refined copper containing other elements

Manufacture from refined copper, unwrought, or waste and scrap of copper

7404

Copper waste and scrap

Manufacture from materials of any heading, except that of the product

7405

Master alloys of copper

Manufacture from materials of any heading, except that of the product

ex Chapter 75

Nickel and articles thereof; except for:

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7501 to 7503

Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap

Manufacture from materials of any heading, except that of the product

ex Chapter 76

Aluminium and articles thereof; except for:

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7601

Unwrought aluminium

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

or

Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium

7602

Aluminium waste or scrap

Manufacture from materials of any heading, except that of the product

ex 7616

Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium

Manufacture:

| – | from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used;
  and |
| --- | --- |

–

from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used;

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price 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 77

Reserved for possible future use in the HS

ex Chapter 78

Lead and articles thereof; except for:

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7801

Unwrought lead:

| – | Refined lead |
| --- | --- |

–

Refined lead

Manufacture from “bullion” or “work” lead

| – | Other |
| --- | --- |

–

Other

Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used

7802

Lead waste and scrap

Manufacture from materials of any heading, except that of the product

ex Chapter 79

Zinc and articles thereof; except for:

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

7901

Unwrought zinc

Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used

7902

Zinc waste and scrap

Manufacture from materials of any heading, except that of the product

ex Chapter 80

Tin and articles thereof; except for:

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

8001

Unwrought tin

Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used

8002 and 8007

Tin waste and scrap; other articles of tin

Manufacture from materials of any heading, except that of the product

Chapter 81

Other base metals; cermets; articles thereof:

| – | Other base metals, wrought; articles thereof |
| --- | --- |

–

Other base metals, wrought; articles thereof

Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture from materials of any heading, except that of the product

ex Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:

Manufacture from materials of any heading, except that 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

8207

Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8208

Knives and cutting blades, for machines or for mechanical appliances

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208

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

ex Chapter 83

Miscellaneous articles of base metal; except for:

Manufacture from materials of any heading, except that 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 does 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 does not exceed 30 % of the ex-works price of the product

ex Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 8401

Nuclear fuel elements

Manufacture from materials of any heading, except that of the product (11)

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8402

Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); “super-heated water boilers”

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8403 and ex 8404

Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers

Manufacture from materials of any heading, except those of headings 8403 and 8404

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8406

Steam turbines and other vapour turbines

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8407

Spark-ignition reciprocating or rotary internal combustion piston engines

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8408

Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8409

Parts suitable for use solely or principally with the engines of heading 8407 or 8408

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8411

Turbo-jets, turbo-propellers and other gas turbines

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8412

Other engines and motors

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 8413

Rotary positive displacement pumps

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 8414

Industrial fans, blowers and the like

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8415

Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415

Manufacture:

| – | from materials of any heading, except that of the product, |
| --- | --- |

–

from materials of any heading, except that of the product,

| – | in which the value of all the materials used does not exceed 40 % of the ex-works price 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,

and

| – | in which the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 8419

Machines for wood, paper pulp, paper and paperboard industries

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8420

Calendering or other rolling machines, other than for metals or glass, and cylinders therefor

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8423

Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8425 to 8428

Lifting, handling, loading or unloading machinery

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8429

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:

| – | Road rollers |
| --- | --- |

–

Road rollers

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8430

Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 8431

Parts suitable for use solely or principally with road rollers

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8439

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8441

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8444 to 8447

Machines of these headings for use in the textile industry

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 8448

Auxiliary machinery for use with machines of headings 8444 and 8445

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8452

Sewing machines, other than book-sewing machines of heading 8440 ; furniture, bases and covers specially designed for sewing machines; sewing machine needles:

| – | Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor |
| --- | --- |

–

Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product, |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

| – | the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used,
  and |
| --- | --- |

–

the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used,

and

| – | the thread-tension, crochet and zigzag mechanisms used are originating |
| --- | --- |

–

the thread-tension, crochet and zigzag mechanisms used are originating

| – | Other |
| --- | --- |

–

Other

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8456 to 8466

Machine-tools and machines and their parts and accessories of headings 8456 to 8466

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8469 to 8472

Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8480

Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

8482

Ball or roller bearings

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8484

Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8485

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

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 heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8501

Electric motors and generators (excluding generating sets)

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8502

Electric generating sets and rotary converters

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 8504

Power supply units for automatic data-processing machines

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 8518

Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8519

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8520

Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8522

Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8523

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8524

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:

| – | Matrices and masters for the production of records |
| --- | --- |

–

Matrices and masters for the production of records

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8525

Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8526

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8527

Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8528

Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8529

Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 :

| – | Suitable for use solely or principally with video recording or reproducing apparatus |
| --- | --- |

–

Suitable for use solely or principally with video recording or reproducing apparatus

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8535 and 8536

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8537

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536 , for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 8541

Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8542

Electronic integrated circuits and microassemblies:

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8544

Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8545

Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8546

Electrical insulators of any material

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8547

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546 ; electrical conduit tubing and joints therefor, of base metal lined with insulating material

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8548

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 86

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8608

Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex Chapter 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8710

Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:

| – | With reciprocating internal combustion piston engine of a cylinder capacity: |
| --- | --- |

–

With reciprocating internal combustion piston engine of a cylinder capacity:

| – – | Not exceeding 50 cm3 |
| --- | --- |

– –

Not exceeding 50 cm3

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product

| – – | Exceeding 50 cm3 |
| --- | --- |

– –

Exceeding 50 cm3

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 8712

Bicycles without ball bearings

Manufacture from materials of any heading, except those of heading 8714

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8715

Baby carriages and parts thereof

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex Chapter 88

Aircraft, spacecraft, and parts thereof; except for:

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 8804

Rotochutes

Manufacture from materials of any heading, including other materials of heading 8804

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8805

Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

Chapter 89

Ships, boats and floating structures

Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9001

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544 ; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9002

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9004

Spectacles, goggles and the like, corrective, protective or other

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 9005

Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor

Manufacture:

| – | from materials of any heading, except that of the product, |
| --- | --- |

–

from materials of any heading, except that of the product,

| – | in which the value of all the materials used does not exceed 40 % of the ex-works price 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;

and

| – | in which the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 9006

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs

Manufacture:

| – | from materials of any heading, except that of the product, |
| --- | --- |

–

from materials of any heading, except that of the product,

| – | in which the value of all the materials used does not exceed 40 % of the ex-works price 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,

and

| – | in which the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9007

Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

Manufacture:

| – | from materials of any heading, except that of the product, |
| --- | --- |

–

from materials of any heading, except that of the product,

| – | in which the value of all the materials used does not exceed 40 % of the ex-works price 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,

and

| – | in which the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9011

Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection

Manufacture:

| – | from materials of any heading, except that of the product, |
| --- | --- |

–

from materials of any heading, except that of the product,

| – | in which the value of all the materials used does not exceed 40 % of the ex-works price 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,

and

| – | in which the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

in which the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 9014

Other navigational instruments and appliances

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9015

Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9016

Balances of a sensitivity of 5 cg or better, with or without weights

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9017

Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9018

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:

| – | Dentists’ chairs incorporating dental appliances or dentists’ spittoons |
| --- | --- |

–

Dentists’ chairs incorporating dental appliances or dentists’ spittoons

Manufacture from materials of any heading, including other materials of heading 9018

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

9019

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

9020

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

9024

Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9025

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9026

Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014 , 9015 , 9028 or 9032

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9027

Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9028

Gas, liquid or electricity supply or production meters, including calibrating meters therefor:

| – | Parts and accessories |
| --- | --- |

–

Parts and accessories

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9029

Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015 ; stroboscopes

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9030

Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028 ; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9031

Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9032

Automatic regulating or controlling instruments and apparatus

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9033

Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chapter 91

Clocks and watches and parts thereof; except for:

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9105

Other clocks

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9109

Clock movements, complete and assembled

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9110

Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements

Manufacture in which:

| – | the value of all the materials used does not exceed 40 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of all the materials used does not exceed 40 % of the ex-works price of the product,

and

| – | within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9111

Watch cases and parts thereof

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9112

Clock cases and cases of a similar type for other goods of this chapter, and parts thereof

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

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 |
| --- | --- |

–

in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9113

Watch straps, watch bands and watch bracelets, and parts thereof:

| – | Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal |
| --- | --- |

–

Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 92

Musical instruments; parts and accessories of such articles

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Chapter 93

Arms and ammunition; parts and accessories thereof

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:

Manufacture from materials of any heading, except that of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 9401 and ex 9403

Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less

Manufacture from materials of any heading, except that of the product

or

Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403 , provided that:

| – | the value of the cloth does not exceed 25 % of the ex-works price of the product,
  and |
| --- | --- |

–

the value of the cloth does not exceed 25 % of the ex-works price of the product,

and

| – | all the other materials used are originating and are classified in a heading other than heading 9401 or 9403 |
| --- | --- |

–

all the other materials used are originating and are classified in a heading other than heading 9401 or 9403

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

9405

Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

9406

Prefabricated buildings

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 95

Toys, games and sports requisites; parts and accessories thereof; except for:

Manufacture from materials of any heading, except that of the product

9503

Other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 9506

Golf clubs and parts thereof

Manufacture from 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 heading, except that of the product

ex 9601 and ex 9602

Articles of animal, vegetable or mineral carving materials

Manufacture from “worked” carving materials of the same heading as the product

ex 9603

Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

9605

Travel sets for personal toilet, sewing or shoe or clothes cleaning

Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set

9606

Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks

Manufacture:

| – | from materials of any heading, except that of the product,
  and |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % 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, pencil-holders 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

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 |
| --- | --- |

–

from materials of any heading, except that of the product,

and

| – | in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

–

in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 9613

Lighters with piezo-igniter

Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product

ex 9614

Smoking pipes and pipe bowls

Manufacture from roughly-shaped blocks

Chapter 97

Works of art, collectors' pieces and antiques

Manufacture from materials of any heading, except that of the product’

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(1)  For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.

1

(2)  Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32

2

(3)  A “group” is regarded as any part of the heading separated from the rest by semicolon.

3

(4)  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 products.

4

(5)  The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.

5

(6)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

6

(7)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

7

(8)  See Introductory Note 6.

8

(9)  For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.

9

(10)  SEMI – Semiconductor Equipment and Materials Institute Incorporated

10

(11)  This rule shall apply until 31.12.2005.

11

ANNEX XIII

‘ANNEX IV

Text of theinvoice 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.

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera no ... (i)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ... (ii).

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení ... (i)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v ... (ii).

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ... (i)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (ii).

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ... (i)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte ... (ii) Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ... (i) deklareerib, et need tooted on ... (ii) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.

Greekversion

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ. ... (i)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ... (ii).

English version

The exporter of the products covered by this document (customs authorisation No ... (i)) declares that, except where otherwise clearly indicated, these products are of ... (ii) preferential origin.

French version

L'exportateur des produits couverts par le présent document (autorisation douanière no ... (i)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (ii)).

Italian version

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ... (i)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ... (ii).

Latvian version

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. ... (i)), deklarē, ka, iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no ... (ii).

Lithuanian version

Šiame dokumente išvardintų prekių eksportuotojas (muitinès liudijimo Nr ... (i)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra ... (ii) preferencinès kilmés prekés.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: ... (i)) kijelentem, hogy eltérő jelzés hianyában az áruk kedvezményes ... (ii) származásúak.

Maltese version

L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. ... (i)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali ... (ii).

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ... (i)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële... oorsprong zijn (ii).

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr ... (i)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają ... (ii) preferencyjne pochodzenie.

Portuguese version

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira no ... (i)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ... (ii).

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št ... (i)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno ... (ii) poreklo.

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia ... (i)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v ... (ii).

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ... (i)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja... alkuperätuotteita (ii).

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ... (i)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande... ursprung (ii).

Croatian version

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ... (i)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi ... (ii) preferencijalnoga podrijetla.

............ (iii)

(Place and date)

............ (iv)

(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)’

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(i)  When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

i

(ii)  Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Mellila, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol “CM”.

ii

(iii)  These indications may be omitted if the information is contained on the document itself.

iii

(iv)  In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.”

iv

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