# L_2008099EN.01000101.xml

| 10.4.2008 | EN | Official Journal of the European Union | L 99/1 |
| --- | --- | --- | --- |

10.4.2008

EN

Official Journal of the European Union

L 99/1

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COUNCIL DECISION

of 18 February 2008

on the signing of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

(2008/273/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 310 in conjunction with the second sentence of the first subparagraph of Article 300(2), thereof,

Having regard to the Act of Accession of Bulgaria and Romania and in particular Article 6(2) thereof,

Having regard to the proposal from the Commission,

Whereas:

| (1) | On 23 October 2006 the Council authorised the Commission to open negotiations, on behalf of the Community and its Member States, with the former Yugoslav Republic of Macedonia in order to conclude a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union. |
| --- | --- |

(1)

On 23 October 2006 the Council authorised the Commission to open negotiations, on behalf of the Community and its Member States, with the former Yugoslav Republic of Macedonia in order to conclude a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union.

| (2) | These negotiations have been successfully completed and subject to its possible conclusion at a later date, the Protocol should be signed on behalf of the European Community and its Member States, |
| --- | --- |

(2)

These negotiations have been successfully completed and subject to its possible conclusion at a later date, the Protocol should be signed on behalf of the European Community and its Member States,

HAS DECIDED AS FOLLOWS:

Sole Article

The President of the Council is hereby authorised to designate the person(s) empowered to sign, on behalf of the European Community and its Member States, the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union, subject to its possible conclusion at a later date.

The text of the Protocol is attached to this Decision.

Done at Brussels, 18 February 2008.

For the Council

The President

D. RUPEL

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PROTOCOL

to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

THE KINGDOM OF BELGIUM,

THE REPUBLIC OF BULGARIA,

THE CZECH REPUBLIC,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE REPUBLIC OF ESTONIA,

IRELAND,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

THE ITALIAN REPUBLIC,

THE REPUBLIC OF CYPRUS,

THE REPUBLIC OF LATVIA,

THE REPUBLIC OF LITHUANIA,

THE GRAND DUCHY OF LUXEMBOURG,

THE REPUBLIC OF HUNGARY,

MALTA,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE REPUBLIC OF POLAND,

THE PORTUGUESE REPUBLIC,

ROMANIA,

THE REPUBLIC OF SLOVENIA,

THE SLOVAK REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

hereinafter referred to as the ‘Member States’ represented by the Council of the European Union, and

THE EUROPEAN COMMUNITY AND THE EUROPEAN ATOMIC ENERGY COMMUNITY,

hereinafter referred to as ‘the Communities’ represented by the Council of the European Union and the European Commission,

of the one part, and

THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA,

of the other part,

Having regard to the accession of the Republic of Bulgaria and Romania (hereinafter referred to as the new Member States) to the European Union and thereby to the Community on 1 January 2007,

Whereas:

| (1) | The Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, (hereinafter referred to as the SAA) was signed by exchange of letters in Luxembourg on 9 April 2001 and entered into force on 1 April 2004. |
| --- | --- |

(1)

The Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, (hereinafter referred to as the SAA) was signed by exchange of letters in Luxembourg on 9 April 2001 and entered into force on 1 April 2004.

| (2) | The Treaty concerning the accession of the Republic of Bulgaria and Romania to the European Union (hereinafter referred to as the Treaty of Accession) was signed in Luxembourg on 25 April 2005. |
| --- | --- |

(2)

The Treaty concerning the accession of the Republic of Bulgaria and Romania to the European Union (hereinafter referred to as the Treaty of Accession) was signed in Luxembourg on 25 April 2005.

| (3) | The Republic of Bulgaria and Romania acceded to the European Union on 1 January 2007. |
| --- | --- |

(3)

The Republic of Bulgaria and Romania acceded to the European Union on 1 January 2007.

| (4) | Pursuant to Article 6(2) of the Act of Accession annexed to the Treaty of Accession the accession of the new Member States to the SAA shall be agreed by the conclusion of a protocol to the SAA. |
| --- | --- |

(4)

Pursuant to Article 6(2) of the Act of Accession annexed to the Treaty of Accession the accession of the new Member States to the SAA shall be agreed by the conclusion of a protocol to the SAA.

| (5) | Consultations pursuant to Article 35(3) of the SAA have taken place so as to ensure that account is taken of the mutual interests of the Community and the former Yugoslav Republic of Macedonia stated in this Agreement, |
| --- | --- |

(5)

Consultations pursuant to Article 35(3) of the SAA have taken place so as to ensure that account is taken of the mutual interests of the Community and the former Yugoslav Republic of Macedonia stated in this Agreement,

HAVE AGREED AS FOLLOWS:

SECTION I

CONTRACTING PARTIES

Article 1

The Republic of Bulgaria and Romania shall be Parties to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, signed by exchange of letters in Luxemburg on 9 April 2001 and shall respectively adopt and take note, in the same manner as the other Member States of the Community, of the texts of the Agreement, as well as of the Joint Declarations, and the Unilateral Declarations annexed to the Final Act signed on the same date.

ADJUSTMENTS TO THE TEXT OF THE SAA INCLUDING ITS ANNEXES AND PROTOCOLS

SECTION II

AGRICULTURAL PRODUCTS

Article 2

Agricultural products sensu stricto

1.   Annex IV(a) to the SAA shall be replaced by the text of Annex I to this Protocol.

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

3.   Annex IV(c) to the SAA shall be replaced by the text of Annex III to this Protocol.

4.   Annex IV(d) to the SAA shall be replaced by the text of Annex IV to this Protocol.

Article 3

Fisheries products

1.   Article 28(2) of the SAA shall be replaced by the following:

‘2.   The former Yugoslav Republic of Macedonia shall abolish all charges having an equivalent effect to a customs duty and abolish the customs duties applicable on imports of fish and fisheries products originating in the Community with the exception of products listed in Annex V(b) and Annex V(c) of the SAA, which shall lay down the tariff reductions for the products listed therein.’.

2.   The text of Annex V to this Protocol shall be added to the SAA as Annex V(c).

Article 4

Processed agricultural products

1.   Annex II to Protocol 3 to the SAA shall be replaced by the text of Annex VI to this Protocol.

2.   Annex III to Protocol 3 to the SAA shall be replaced by the text of Annex VII to this Protocol.

Article 5

Wine Agreement

Paragraph 1 and paragraph 3 of Annex I (Agreement between the European Community and the former Yugoslav Republic of Macedonia on reciprocal preferential trade concessions for certain wines, referred to in Article 27(4) of the SAA) to the Additional Protocol adjusting the trade aspects of the SAA, 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 VIII to this Protocol.

SECTION III

RULES OF ORIGIN

Article 6

Protocol 4 to the SAA shall be replaced by the text of Annex IX to this Protocol.

TRANSITIONAL PROVISIONS

SECTION IV

Article 7

WTO

The former Yugoslav Republic of Macedonia undertakes that it shall not make any claim, request or referral nor modify or withdraw any concession pursuant to the General Agreement on Tariffs and Trade (GATT) 1994 Articles XXIV.6 and XXVIII in relation to this enlargement of the Community.

Article 8

Proof of origin and administrative cooperation

1.   Proofs of origin properly issued by either the former Yugoslav Republic of Macedonia 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 SAA; |
| --- | --- |

(a)

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

| (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 former Yugoslav Republic of Macedonia or a new Member State, prior to the date of accession, under preferential agreements or autonomous arrangements applied between the former Yugoslav Republic of Macedonia 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 former Yugoslav Republic of Macedonia and the new Member States are authorised to retain the authorizations 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 former Yugoslav Republic of Macedonia and the Community; and |
| --- | --- |

(a)

such a provision is also provided for in the agreement concluded prior to the date of accession between the former Yugoslav Republic of Macedonia 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 authorizations shall be replaced, no later than one year after the date of accession, by new authorizations issued under the conditions of the SAA.

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 former Yugoslav Republic of Macedonia 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 9

Goods in transit

1.   The provisions of the SAA may be applied to goods exported from either the former Yugoslav Republic of Macedonia to one of the new Member States or from one of the new Member States to the former Yugoslav Republic of Macedonia, which comply with the provisions of Protocol 4 to the SAA 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 former Yugoslav Republic of Macedonia 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.

GENERAL AND FINAL PROVISIONS

SECTION V

Article 10

This Protocol and the annexes thereto shall form an integral part of the SAA.

Article 11

1.   This Protocol shall be approved by the Community, through the Council of the European Union on behalf of the Member States, and by the former Yugoslav Republic of Macedonia in accordance with their own procedures.

2.   The Parties shall notify each other of the completion of the corresponding procedures referred to in paragraph 1. 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 first day of the first month following the date of the deposit of the last instrument of approval.

2.   This Protocol shall apply with effect from 1 January 2007.

Article 13

This Protocol shall be drawn up in duplicate in each of the official languages of the Parties, each of these texts being equally authentic.

Article 14

The text of the SAA, including the Annexes and Protocols which form an integral part thereof, and the Final Act together with the declarations annexed thereto shall be drawn up in Bulgarian and Romanian languages, and these texts shall be authentic in the same way as the original texts. The Stabilisation and Association Council shall approve these texts.

Brussels, 22 February 2008

Sir,

We have the honour to propose that, if it is acceptable to your Government, this letter and your confirmation shall together take the place of signature of the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union.

The text of the aforementioned Protocol, herewith annexed, has been approved for signature and provisional application by a decision of the Council of the European Union on 18 February 2008. This Protocol, in accordance with its Article 12.2, shall apply provisionally with effect from 1 January 2007.

Please accept, Sir, the assurance of our highest consideration.

For the European Communities and their Member States

Image 1


  Image 2

Brussels, 22 February 2008

Dear Sirs,

On behalf of the Government of the Republic of Macedonia I have the honour to acknowledge receipt of your letter of today's date, regarding the signature of the Protocol to the Stabilisation and Association Agreement between the Republic of Macedonia, of the one part, and the European Communities and their Member States, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union.

I confirm the acceptance of the Government of the Republic of Macedonia of the annexed text of the Protocol and consider your letter and this letter in reply as equivalent of its signature.

However, I declare that the Republic of Macedonia does not accept the denomination used for my country in abovementioned Protocol, having in view that the constitutional name of my country is the Republic of Macedonia.

Please accept, dear Sirs, the assurance of my highest consideration.

Image 3

Brussels, 22 February 2008

Sir,

We have the honour to acknowledge receipt of your letter of today's date.

The European Communities and their Member States note that the Exchange of Letters between the European Communities and their Member States and the former Yugoslav Republic of Macedonia, which takes the place of signature of the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union, has been accomplished and that this cannot be interpreted as acceptance or recognition by the European Communities and their Member States in whatever form or content of a denomination other than the ‘former Yugoslav Republic of Macedonia’.

Please accept, Sir, the assurance of our highest consideration.

For the European Communities and their Member States

Image 4


  Image 5

ANNEX I

‘ANNEX IV(a)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY

(Zero-duty tariff)

(referred to in Article 27(3)(a))

| 0105 19 20 | 0404 | 1003009010 | 1209 30 | 2104200010 | 2309 90 91 |
| --- | --- | --- | --- | --- | --- |
| 0105 94 | 0408 | 1006 10 10 | 1209 91 | 2302 | 2309 90 95 |
| 0105 99 10 | 0410 | 1007 | 1209 99 | 2307 | 2309909910 |
| 0106900050 | 0601 | 1008 | 1211 | 2308 | 2401 |
| 0206 10 | 0602 10 | 1103 11 | 1212 | 2309 90 10 | 4301 |
| 0206 21 | 0602 20 | 1103 13 10 | 1501 | 2309 90 20 | |
| 0206 22 | 0602 30 | 1103139010 | 1503 | 2309 90 31 | |
| 0206 30 | 0602 40 | 1103 19 40 | 1517 90 99 | 2309 90 33 | |
| 0206 41 | 0703101910 | 1105 | 1701 12 | 2309 90 35 | |
| 0206 49 | 0703101930 | 1108 | 1702 11 | 2309 90 39 | |
| 0206 80 | 0703900010 | 1202 | 1702 19 | 2309 90 41 | |
| 0206 90 | 0802 11 | 1209 22 | 1702 20 | 2309 90 43 | |
| 0208 | 0802 12 | 1209 23 | 1702 30 | 2309 90 49 | |
| 0210 91 | 0904 11 | 1209 24 | 1702 40 | 2309 90 51 | |
| 0210 92 | 0904 12 | 1209 25 | 1702 60 | 2309 90 53 | |
| 0210 93 | 1001100010 | 1209 29 | 1703 | 2309 90 59 | |
| 0210 99 | 1002 | | 2005100010 | 2309 90 70 | |
| ex 0713 20 00 | Chick peas (garbanzos) — seed |
| ex 0713 31 00 | Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek — seed |
| ex 0713 32 00 | Small red (Adzuki) beans (Phaseolus or Vigna angularis) — seed |
| ex 0713 39 00 | Other beans for sowing |
| ex 0713 50 00 | Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equine, Vicia faba var. minor) — seed’ |

0105 19 20

0404

1003009010

1209 30

2104200010

2309 90 91

0105 94

0408

1006 10 10

1209 91

2302

2309 90 95

0105 99 10

0410

1007

1209 99

2307

2309909910

0106900050

0601

1008

1211

2308

2401

0206 10

0602 10

1103 11

1212

2309 90 10

4301

0206 21

0602 20

1103 13 10

1501

2309 90 20

0206 22

0602 30

1103139010

1503

2309 90 31

0206 30

0602 40

1103 19 40

1517 90 99

2309 90 33

0206 41

0703101910

1105

1701 12

2309 90 35

0206 49

0703101930

1108

1702 11

2309 90 39

0206 80

0703900010

1202

1702 19

2309 90 41

0206 90

0802 11

1209 22

1702 20

2309 90 43

0208

0802 12

1209 23

1702 30

2309 90 49

0210 91

0904 11

1209 24

1702 40

2309 90 51

0210 92

0904 12

1209 25

1702 60

2309 90 53

0210 93

1001100010

1209 29

1703

2309 90 59

0210 99

1002

2005100010

2309 90 70

ex 0713 20 00

Chick peas (garbanzos) — seed

ex 0713 31 00

Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek — seed

ex 0713 32 00

Small red (Adzuki) beans (Phaseolus or Vigna angularis) — seed

ex 0713 39 00

Other beans for sowing

ex 0713 50 00

Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equine, Vicia faba var. minor) — seed’

ANNEX II

‘ANNEX IV(b)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY

(Zero-duty tariff within tariff quotas)

(referred to in Article 27(3)(b))

| CN code (1) | Description | 2007 | 2008 | 2009 | 2010 | 2011 and beyond |
| --- | --- | --- | --- | --- | --- | --- |
| | (1) Tariff quota @ 0 %
  (2) Applicable duty for exceeding quantities | (1)
  (t) | (2)
  (% of MFN) | (1)
  (t) | (2)
  (% of MFN) | (1)
  (t) | (2)
  (% of MFN) | (1)
  (t) | (2)
  (% of MFN) | (1)
  (t) | (2)
  (% of MFN) |
| 0206 29 | Edible offal of bovine animals, other than tongues and livers, frozen | 415 | 50 | 415 | 40 | 415 | 30 | 415 | 20 | — | 0 |
| 0207 | Meat and edible offal, of poultry of heading 0105 , fresh, chilled or frozen | 6 600 | 50 | 6 600 | 40 | 6 600 | 30 | 6 600 | 20 | — | 0 |
| 0210 11
  0210 12
  0210 19 | Meat of swine | 50 | 80 | 50 | 70 | 50 | 60 | 50 | 50 | — | 0 |
| 0401 20 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter, of fat content, by weight, exceeding 1 % but not exceeding 6 % | 2 200 | 100 | 2 200 | 100 | 2 200 | 100 | 2 200 | 100 | 2 200 | 100 |
| 0402 | Milk and cream concentrated or containing added sugar or other sweetening matter | 470 | 50 | 470 | 40 | 470 | 30 | 470 | 20 | — | 0 |
| 0405 10 | Butter | 1 250 | 50 | 1 250 | 40 | 1 250 | 30 | 1 250 | 20 | — | 0 |
| 0406 20
  0406 30 | Grated or powdered cheese, of all kinds; processed cheese, not grated or powdered | 120 | 70 | 130 | 70 | 140 | 70 | 150 | 70 | 160 | 70 |
| 0406 90 | Other cheese | 500 | 100 | 500 | 100 | 500 | 100 | 500 | 100 | 500 | 100 |
| 0802 31
  0802 32 | Walnuts, fresh or dried, whether or not shelled or peeled | 60 | 80 | 60 | 70 | 60 | 60 | 60 | 50 | — | 0 |
| 0805 10
  0805 20
  0805 40
  0805 50 | Oranges, mandarins (including tangerines and satsumas), clementines, wilkings and similar citrus hybrids, grapefruits (including pomelos), lemons and limes, fresh or dried | 8 000 | 50 | 8 000 | 40 | 8 000 | 30 | 8 000 | 20 | — | 0 |
| 0901 | Coffee, whether or not roasted or decaffeinated, coffee husks and skins, coffee substitutes containing coffee in any proportion | 10 | 80 | 10 | 70 | 10 | 60 | 10 | 50 | — | 0 |
| 1601 00 | Sausages and similar products of meat, meat offal or blood; food preparations based on these products | 2 960 | 70 | 3 070 | 70 | 3 180 | 70 | 3 290 | 70 | 3 400 | 70 |
| 1602 | Other prepared or preserved meat, meat offal or blood | 1 570 | 70 | 1 640 | 70 | 1 710 | 70 | 1 780 | 70 | 1 850 | 70 |
| 2003 10
  2003 20 00 | Mushrooms of the genus Agaricus; truffles | 50 | 100 | 50 | 100 | 50 | 100 | 50 | 100 | 50 | 100 |
| 2005 70 | Olives, prepared or preserved otherwise than by vinegar or acetic acid, not frozen | 1 600 | 50 | 1 600 | 40 | 1 600 | 30 | 1 600 | 20 | — | 0 |
| 2007 99 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, other than homogenised preparations and citrus fruit | 50 | 80 | 50 | 70 | 50 | 60 | 50 | 50 | — | 0 |
| 2009 | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit | 300 | 100 | 300 | 100 | 300 | 100 | 300 | 100 | 300 | 100 |
| 2309909990 | Preparations of a kind used in animal feeding
  Other | 12 000 | 70 | 12 000 | 70 | 12 000 | 70 | 12 000 | 70 | 12 000 | 70 |

CN code (1)

Description

2007

2008

2009

2010

2011 and beyond

(1) Tariff quota @ 0 %

(2) Applicable duty for exceeding quantities

(1)

(t)

(2)

(% of MFN)

(1)

(t)

(2)

(% of MFN)

(1)

(t)

(2)

(% of MFN)

(1)

(t)

(2)

(% of MFN)

(1)

(t)

(2)

(% of MFN)

0206 29

Edible offal of bovine animals, other than tongues and livers, frozen

415

50

415

40

415

30

415

20

—

0

0207

Meat and edible offal, of poultry of heading 0105 , fresh, chilled or frozen

6 600

50

6 600

40

6 600

30

6 600

20

—

0

0210 11

0210 12

0210 19

Meat of swine

50

80

50

70

50

60

50

50

—

0

0401 20

Milk and cream, not concentrated nor containing added sugar or other sweetening matter, of fat content, by weight, exceeding 1 % but not exceeding 6 %

2 200

100

2 200

100

2 200

100

2 200

100

2 200

100

0402

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

470

50

470

40

470

30

470

20

—

0

0405 10

Butter

1 250

50

1 250

40

1 250

30

1 250

20

—

0

0406 20

0406 30

Grated or powdered cheese, of all kinds; processed cheese, not grated or powdered

120

70

130

70

140

70

150

70

160

70

0406 90

Other cheese

500

100

500

100

500

100

500

100

500

100

0802 31

0802 32

Walnuts, fresh or dried, whether or not shelled or peeled

60

80

60

70

60

60

60

50

—

0

0805 10

0805 20

0805 40

0805 50

Oranges, mandarins (including tangerines and satsumas), clementines, wilkings and similar citrus hybrids, grapefruits (including pomelos), lemons and limes, fresh or dried

8 000

50

8 000

40

8 000

30

8 000

20

—

0

0901

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

10

80

10

70

10

60

10

50

—

0

1601 00

Sausages and similar products of meat, meat offal or blood; food preparations based on these products

2 960

70

3 070

70

3 180

70

3 290

70

3 400

70

1602

Other prepared or preserved meat, meat offal or blood

1 570

70

1 640

70

1 710

70

1 780

70

1 850

70

2003 10

2003 20 00

Mushrooms of the genus Agaricus; truffles

50

100

50

100

50

100

50

100

50

100

2005 70

Olives, prepared or preserved otherwise than by vinegar or acetic acid, not frozen

1 600

50

1 600

40

1 600

30

1 600

20

—

0

2007 99

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, other than homogenised preparations and citrus fruit

50

80

50

70

50

60

50

50

—

0

2009

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit

300

100

300

100

300

100

300

100

300

100

2309909990

Preparations of a kind used in animal feeding

Other

12 000

70

12 000

70

12 000

70

12 000

70

12 000

70

---

(1)  As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.’

1

ANNEX III

‘ANNEX IV(c)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY (CONCESSIONS WITHIN TARIFF QUOTAS)

(referred to in Article 27(3)(c))

| CN code (1) | Description | Annual quantity (tonnes) | Applicable duty (% of MFN) |
| --- | --- | --- | --- |
| 0201
  0202 | Meat of bovine animals, fresh, chilled or frozen | 300 | 50 |
| 0203 | Meat of swine, fresh, chilled or frozen | 2 000 | 70 |
| 0203 | Meat of swine, fresh, chilled or frozen | 200 | 50 |
| 0406 | Cheese and curd | 600 | 70 |
| 0701 90 | Potatoes, fresh or chilled | 100 | 50 |
| 1209 21 | Lucerne (alfalfa) seed | 15 | 50 |

CN code (1)

Description

Annual quantity (tonnes)

Applicable duty (% of MFN)

0201

0202

Meat of bovine animals, fresh, chilled or frozen

300

50

0203

Meat of swine, fresh, chilled or frozen

2 000

70

0203

Meat of swine, fresh, chilled or frozen

200

50

0406

Cheese and curd

600

70

0701 90

Potatoes, fresh or chilled

100

50

1209 21

Lucerne (alfalfa) seed

15

50

---

(1)  As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.’

1

ANNEX IV

‘ANNEX IV(d)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY (PROGRESSIVE TARIFF REDUCTION DURING THE TRANSITION PERIOD, ZERO-DUTY TARIFF FROM 1 JANUARY 2011)

(referred to in Article 27(3)(d))

| 0102902100 | 0405209000 | 0712909000 | 1102 |
| --- | --- | --- | --- |
| 0102902900 | 0405 90 | 0802210000 | 1103139090 |
| 0102904100 | 0602903000 | 0802220000 | 1103191000 |
| 0102904900 | 0602904100 | 0802310000 | 1103193000 |
| 0102905100 | 0602904500 | 0802320000 | 1103195000 |
| 0102905900 | 0602904900 | 0802400000 | 1103199000 |
| 0102906100 | 0602905100 | 0802500000 | 1103 20 |
| 0102906900 | 0602905900 | 0802600000 | 1104 |
| 0102907100 | 0602907000 | 0802902000 | 1106100000 |
| 0102907900 | 0602909100 | 0802905000 | 1106 30 |
| 0102909000 | 0602909900 | 0802908500 | 1107 |
| 0105111900 | 0603 | 0803 00 | 1209210000 |
| 0105119900 | 0604 | 0804 | 1509 |
| 0105120000 | 0709906000 | 0805900000 | 1510 00 |
| 0105199000 | 0710801000 | 0810 20 | 1514 99 |
| 0105992000 | 0710808000 | 0810 40 | 1603 00 |
| 0105993000 | 0710808500 | 0810500000 | 1701910000 |
| 0105995000 | 0711 20 | 0810600000 | 1701999000 |
| 0201100000 | 0712200000 | 0810 90 | 2007 |
| 0201 20 | 0712310000 | 0811 | 2309 ’ |
| 0201300000 | 0712320000 | 0812 | |
| 0202100000 | 0712330000 | 0813 | |
| 0202 20 | 0712390000 | 0901 | |
| 0202 30 | 0712900500 | 0902 | |
| 0209003000 | 0712901900 | 1003009020 | |
| 0209009000 | 0712903000 | 1003009090 | |
| 0210 20 | 0712905000 | 1004000090 | |

0102902100

0405209000

0712909000

1102

0102902900

0405 90

0802210000

1103139090

0102904100

0602903000

0802220000

1103191000

0102904900

0602904100

0802310000

1103193000

0102905100

0602904500

0802320000

1103195000

0102905900

0602904900

0802400000

1103199000

0102906100

0602905100

0802500000

1103 20

0102906900

0602905900

0802600000

1104

0102907100

0602907000

0802902000

1106100000

0102907900

0602909100

0802905000

1106 30

0102909000

0602909900

0802908500

1107

0105111900

0603

0803 00

1209210000

0105119900

0604

0804

1509

0105120000

0709906000

0805900000

1510 00

0105199000

0710801000

0810 20

1514 99

0105992000

0710808000

0810 40

1603 00

0105993000

0710808500

0810500000

1701910000

0105995000

0711 20

0810600000

1701999000

0201100000

0712200000

0810 90

2007

0201 20

0712310000

0811

2309 ’

0201300000

0712320000

0812

0202100000

0712330000

0813

0202 20

0712390000

0901

0202 30

0712900500

0902

0209003000

0712901900

1003009020

0209009000

0712903000

1003009090

0210 20

0712905000

1004000090

ANNEX V

‘ANNEX V(c)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF FISH AND FISHERIES PRODUCTS ORIGINATING IN THE COMMUNITY (ZERO-DUTY TARIFF WITHIN TARIFF QUOTAS) (1)

(referred to in Article 28(2))

| CN code (2) | Description | Annual duty-free quota |
| --- | --- | --- |
| 0301 93 00 | Carp live | 75 tonnes |

CN code (2)

Description

Annual duty-free quota

0301 93 00

Carp live

75 tonnes

---

(1)  The applicable duty for exceeding quantities is laid down in Annex V(b).’

1

(2)  As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.

2

ANNEX VI

‘ANNEX II

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA (1)

| CN code (2) | Description | Rate of duty (%) |
| --- | --- | --- |
| 2007 | 2008 | 2009 | 2010 | 2011 and after |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| 0403 | Buttermilk, curdled milk and cream, yogurt, 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: | | | | | |
| 0403 10 | – | Yoghurt: |

CN code (2)

Description

Rate of duty (%)

2007

2008

2009

2010

2011 and after

(1)

(2)

(3)

(4)

(5)

(6)

(7)

0403

Buttermilk, curdled milk and cream, yogurt, 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:

0403 10

–

Yoghurt:

| – – | Flavoured or containing added fruit, nuts or cocoa: |
| --- | --- |

– –

Flavoured or containing added fruit, nuts or cocoa:

| – – – | In powder, granules or other solid forms, of a milk fat content, by weight: |
| --- | --- |

– – –

In powder, granules or other solid forms, of a milk fat content, by weight:

0403105100

| – – – – | Not exceeding 1,5 % |
| --- | --- |

– – – –

Not exceeding 1,5 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403105300

| – – – – | Exceeding 1,5 % but not exceeding 27 % |
| --- | --- |

– – – –

Exceeding 1,5 % but not exceeding 27 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403105900

| – – – – | Exceeding 27 % |
| --- | --- |

– – – –

Exceeding 27 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

| – – – | Other, of a milk fat content, by weight: |
| --- | --- |

– – –

Other, of a milk fat content, by weight:

0403109100

| – – – – | Not exceeding 3 % |
| --- | --- |

– – – –

Not exceeding 3 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403109300

| – – – – | Exceeding 3 % but not exceeding 6 % |
| --- | --- |

– – – –

Exceeding 3 % but not exceeding 6 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403109900

| – – – – | Exceeding 6 % |
| --- | --- |

– – – –

Exceeding 6 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403 90

| – | Other: |
| --- | --- |

–

Other:

| – – | Flavoured or containing added fruit, nuts or cocoa: |
| --- | --- |

– –

Flavoured or containing added fruit, nuts or cocoa:

| – – – | In powder, granules or other solid forms, of a milkfat content, by weight: |
| --- | --- |

– – –

In powder, granules or other solid forms, of a milkfat content, by weight:

0403907100

| – – – – | Not exceeding 1,5 % |
| --- | --- |

– – – –

Not exceeding 1,5 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403907300

| – – – – | Exceeding 1,5 % but not exceeding 27 % |
| --- | --- |

– – – –

Exceeding 1,5 % but not exceeding 27 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403907900

| – – – – | Exceeding 27 % |
| --- | --- |

– – – –

Exceeding 27 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

| – – – | Other, of a milkfat content, by weight: |
| --- | --- |

– – –

Other, of a milkfat content, by weight:

0403909100

| – – – – | Not exceeding 3 % |
| --- | --- |

– – – –

Not exceeding 3 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403909300

| – – – – | Exceeding 3 % but not exceeding 6 % |
| --- | --- |

– – – –

Exceeding 3 % but not exceeding 6 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0403909900

| – – – – | Exceeding 6 % |
| --- | --- |

– – – –

Exceeding 6 %

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

0405

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

0405 20

| – | Dairy spreads: |
| --- | --- |

–

Dairy spreads:

0405201000

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

– –

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

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

0405203000

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

– –

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

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

0501000000

Human hair, unworked, whether or not washed or scoured; waste of human hair

0

0

0

0

0

0502

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair

0

0

0

0

0

0505

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

0

0

0

0

0

0506

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products

0

0

0

0

0

0507

Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products

0

0

0

0

0

0508000000

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof

0

0

0

0

0

0510000000

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh chilled, frozen or otherwise provisionally preserved:

0

0

0

0

0

0511

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption:

| – | Other: |
| --- | --- |

–

Other:

0511 99

| – – | Other: |
| --- | --- |

– –

Other:

| – – – | Natural sponges of animal origin: |
| --- | --- |

– – –

Natural sponges of animal origin:

0511993100

| – – – – | Raw |
| --- | --- |

– – – –

Raw

0

0

0

0

0

0511993900

| – – – – | Other |
| --- | --- |

– – – –

Other

0

0

0

0

0

0511 99 85

| – – – | Other: |
| --- | --- |

– – –

Other:

0

0

0

0

0

0710

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

0710400000

| – | Sweetcorn |
| --- | --- |

–

Sweetcorn

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

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:

0711 90

| – | Other vegetables; mixtures of vegetables: |
| --- | --- |

–

Other vegetables; mixtures of vegetables:

| – – | Vegetables |
| --- | --- |

– –

Vegetables

0711903000

| – – – | Sweetcorn |
| --- | --- |

– – –

Sweetcorn

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

0903000000

Maté

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included:

1212200000

| – | Seaweeds and other algae |
| --- | --- |

–

Seaweeds and other algae

0

0

0

0

0

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:

| – | Vegetable saps and extracts: |
| --- | --- |

–

Vegetable saps and extracts:

1302120000

| – – | Of liquorice |
| --- | --- |

– –

Of liquorice

0

0

0

0

0

1302130000

| – – | Of hops |
| --- | --- |

– –

Of hops

0

0

0

0

0

1302 19

| – – | Other: |
| --- | --- |

– –

Other:

1302 19 80

| – – – | Other: |
| --- | --- |

– – –

Other:

0

0

0

0

0

1302 20

| – | Pectic substances, pectinates and pectates |
| --- | --- |

–

Pectic substances, pectinates and pectates

0

0

0

0

0

| – | Mucilages and thickeners, whether or not modified, derived from vegetable products: |
| --- | --- |

–

Mucilages and thickeners, whether or not modified, derived from vegetable products:

1302310000

| – – | Agar-agar |
| --- | --- |

– –

Agar-agar

0

0

0

0

0

1302 32

| – – | Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds: |
| --- | --- |

– –

Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:

1302321000

| – – – | Of locust beans or locust bean seeds |
| --- | --- |

– – –

Of locust beans or locust bean seeds

0

0

0

0

0

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

0

0

0

0

0

1404

Vegetable products not elsewhere specified or included

0

0

0

0

0

1505 00

Wool grease and fatty substances derived therefrom (including lanolin)

0

0

0

0

0

1506000000

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

0

0

0

0

0

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified:

1515 90

| – | Other: |
| --- | --- |

–

Other:

1515 90 11

| – – | Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions: |
| --- | --- |

– –

Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions:

0

0

0

0

0

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:

1516 20

| – | Vegetable fats and oils and their fractions: |
| --- | --- |

–

Vegetable fats and oils and their fractions:

1516201000

| – – | Hydrogenated castor oil, so-called “opal-wax” |
| --- | --- |

– –

Hydrogenated castor oil, so-called “opal-wax”

0

0

0

0

0

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 :

1517 10

| – | Margarine, excluding liquid margarine: |
| --- | --- |

–

Margarine, excluding liquid margarine:

1517101000

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

– –

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

MFN

MFN

MFN

MFN

MFN

1517 90

| – | Other: |
| --- | --- |

–

Other:

1517901000

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

– –

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

MFN

MFN

MFN

MFN

MFN

| – – | Other: |
| --- | --- |

– –

Other:

1517909300

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

– – –

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

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

1518 00

Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 ; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included

0

0

0

0

0

1520000000

Glycerol, crude; glycerol waters and glycerol lyes

0

0

0

0

0

1521

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured

0

0

0

0

0

1522 00

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:

1522001000

| – | Degras |
| --- | --- |

–

Degras

0

0

0

0

0

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:

1702500000

| – | Chemically pure fructose |
| --- | --- |

–

Chemically pure fructose

0

0

0

0

0

1702 90

| – | Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose: |
| --- | --- |

–

Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:

1702901000

| – – | Chemically pure maltose |
| --- | --- |

– –

Chemically pure maltose

MFN

MFN

MFN

MFN

MFN

1704

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

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1803

Cocoa paste, whether or not defatted

0

0

0

0

0

1804000000

Cocoa butter, fat and oil

0

0

0

0

0

1805000000

Cocoa powder, not containing added sugar or other sweetening matter

0

0

0

0

0

1806

Chocolate and other food preparations containing cocoa:

1806 10

| – | Cocoa powder, containing added sugar or other sweetening matter |
| --- | --- |

–

Cocoa powder, containing added sugar or other sweetening matter

35 % of MFN

25 % of MFN

15 % of MFN

5 % of MFN

0

1806 20

| – | Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg |
| --- | --- |

–

Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

| – | Other, in blocks, slabs or bars: |
| --- | --- |

–

Other, in blocks, slabs or bars:

1806310000

| – – | Filled |
| --- | --- |

– –

Filled

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1806 32

| – – | Not filled |
| --- | --- |

– –

Not filled

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1806 90

| – | Other |
| --- | --- |

–

Other

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

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:

1901100000

| – | Preparations for infant use, put up for retail sale |
| --- | --- |

–

Preparations for infant use, put up for retail sale

0

0

0

0

0

1901200000

| – | Mixes and doughs for the preparation of bakers' wares of heading 1905 |
| --- | --- |

–

Mixes and doughs for the preparation of bakers' wares of heading 1905

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

1901 90

| – | Other |
| --- | --- |

–

Other

0

0

0

0

0

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:

| – | Uncooked pasta, not stuffed or otherwise prepared: |
| --- | --- |

–

Uncooked pasta, not stuffed or otherwise prepared:

1902110000

| – – | Containing eggs |
| --- | --- |

– –

Containing eggs

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1902 19

| – – | Other |
| --- | --- |

– –

Other

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1902 20

| – | Stuffed pasta, whether or not cooked or otherwise prepared: |
| --- | --- |

–

Stuffed pasta, whether or not cooked or otherwise prepared:

| – – | Other: |
| --- | --- |

– –

Other:

1902209100

| – – – | Cooked |
| --- | --- |

– – –

Cooked

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1902209900

| – – – | Other |
| --- | --- |

– – –

Other

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1902 30

| – | Other pasta |
| --- | --- |

–

Other pasta

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1902 40

| – | Couscous |
| --- | --- |

–

Couscous

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

1903000000

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

0

0

0

0

0

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:

MFN

MFN

MFN

MFN

MFN

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

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

2001

Vegetables, fruits, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:

2001 90

| – | Other: |
| --- | --- |

–

Other:

2001903000

| – – | Sweet corn (Zea mays var. saccharata) |
| --- | --- |

– –

Sweet corn (Zea mays var. saccharata)

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2001904000

| – – | Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch |
| --- | --- |

– –

Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2001906000

| – – | Palm hearts |
| --- | --- |

– –

Palm hearts

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:

2004 10

| – | Potatoes: |
| --- | --- |

–

Potatoes:

| – – | Other: |
| --- | --- |

– –

Other:

2004109100

| – – – | In the form of flour, meal or flakes |
| --- | --- |

– – –

In the form of flour, meal or flakes

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2004 90

| – | Other vegetables and mixtures of vegetables: |
| --- | --- |

–

Other vegetables and mixtures of vegetables:

2004901000

| – – | Sweet corn (Zea mays var. saccharata) |
| --- | --- |

– –

Sweet corn (Zea mays var. saccharata)

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:

2005 20

| – | Potatoes: |
| --- | --- |

–

Potatoes:

2005201000

| – – | In the form of flour, meal or flakes |
| --- | --- |

– –

In the form of flour, meal or flakes

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2005800000

| – | Sweet corn (Zea mays var. saccharata) |
| --- | --- |

–

Sweet corn (Zea mays var. saccharata)

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

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:

| – | Nuts, groundnuts and other seeds, whether or not mixed together: |
| --- | --- |

–

Nuts, groundnuts and other seeds, whether or not mixed together:

2008 11

| – – | Groundnuts: |
| --- | --- |

– –

Groundnuts:

2008111000

| – – – | Peanut butter |
| --- | --- |

– – –

Peanut butter

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

| – | Other, including mixtures other than those of subheading 2008 19 : |
| --- | --- |

–

Other, including mixtures other than those of subheading 2008 19 :

2008910000

| – – | Palm hearts |
| --- | --- |

– –

Palm hearts

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2008 99

| – – | Other: |
| --- | --- |

– –

Other:

| – – – | Not containing added spirit: |
| --- | --- |

– – –

Not containing added spirit:

| – – – – | Not containing added sugar: |
| --- | --- |

– – – –

Not containing added sugar:

2008998500

| – – – – – | Maize (corn), other than sweet corn (Zea mays var. saccharata) |
| --- | --- |

– – – – –

Maize (corn), other than sweet corn (Zea mays var. saccharata)

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2008999100

| – – – – – | Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch |
| --- | --- |

– – – – –

Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

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

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2102

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002 ); prepared baking powders:

MFN

MFN

MFN

MFN

MFN

2103

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

2103100000

| – | Soya sauce |
| --- | --- |

–

Soya sauce

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2103200000

| – | Tomato ketchup and other tomato sauces |
| --- | --- |

–

Tomato ketchup and other tomato sauces

MFN

MFN

MFN

MFN

MFN

2103 30

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

–

Mustard flour and meal and prepared mustard

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2103 90

| – – | Other: |
| --- | --- |

– –

Other:

2103901000

| – – | Mango chutney, liquid |
| --- | --- |

– –

Mango chutney, liquid

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2103903000

| – – | Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % volume 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 |
| --- | --- |

– –

Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % volume 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

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2103 90 90

| – – | Other: |
| --- | --- |

– –

Other:

2103909010

| – – – | Combined herbs pepper based |
| --- | --- |

– – –

Combined herbs pepper based

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2103909050

| – – – | Mayonnaise |
| --- | --- |

– – –

Mayonnaise

MFN

MFN

MFN

MFN

MFN

2103909090

| – – – | Other |
| --- | --- |

– – –

Other

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2104

Soups and broths and preparations therefor; homogenised composite food preparations:

2104 10

| – | Soups and broths and preparations therefor |
| --- | --- |

–

Soups and broths and preparations therefor

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

2104 20 00

| – | Homogenised composite food preparations: |
| --- | --- |

–

Homogenised composite food preparations:

2104200010

| – – | Children food in packaging net weighing up to 250 g |
| --- | --- |

– –

Children food in packaging net weighing up to 250 g

0

0

0

0

0

2104200090

| – – | Diet food in packaging net weighing up to 250 g |
| --- | --- |

– –

Diet food in packaging net weighing up to 250 g

0

0

0

0

0

2105 00

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

35 % of MFN

25 % of MFN

15 % of MFN

5 % of MFN

0

2106

Food preparations not elsewhere specified or included:

2106 10

| – | Protein concentrates and textured protein substances |
| --- | --- |

–

Protein concentrates and textured protein substances

0

0

0

0

0

2106 90

| – | Other: |
| --- | --- |

–

Other:

2106902000

| – – | Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages |
| --- | --- |

– –

Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages

35 % of MFN

25 % of MFN

15 % of MFN

5 % of MFN

0

| – – | Other: |
| --- | --- |

– –

Other:

2106909200

| – – – | Containing no milk fats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch |
| --- | --- |

– – –

Containing no milk fats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch

0

0

0

0

0

2106 90 98

| – – – | Other: |
| --- | --- |

– – –

Other:

0

0

0

0

0

2201

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

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

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

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

50 % of MFN

2203 00

Beer made from malt

0

0

0

0

0

2205

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

0

0

0

0

0

2207

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

80 % of MFN

70 % of MFN

60 % of MFN

50 % of MFN

0

2208

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

0

0

0

0

0

2402

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

70 % of MFN

70 % of MFN

70 % of MFN

70 % of MFN

70 % of MFN

2403

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

MFN

MFN

MFN

MFN

MFN

2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

| – | Other polyhydric alcohols: |
| --- | --- |

–

Other polyhydric alcohols:

2905430000

| – – | Mannitol |
| --- | --- |

– –

Mannitol

0

0

0

0

0

2905 44

| – – | D-glucitol (sorbitol) |
| --- | --- |

– –

D-glucitol (sorbitol)

0

0

0

0

0

2905450000

| – – | Glycerol |
| --- | --- |

– –

Glycerol

0

0

0

0

0

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:

3301 90

| – | Other: |
| --- | --- |

–

Other:

3301901000

| – – | Terpenic by-products of the deterpenation of essential oils |
| --- | --- |

– –

Terpenic by-products of the deterpenation of essential oils

0

0

0

0

0

| – – | Extracted oleoresins: |
| --- | --- |

– –

Extracted oleoresins:

3301902100

| – – – | Of liquorice and hops |
| --- | --- |

– – –

Of liquorice and hops

0

0

0

0

0

3301903000

| – – – | Other |
| --- | --- |

– – –

Other

0

0

0

0

0

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:

3302 10

| – | Of a kind used in the food or drink industries: |
| --- | --- |

–

Of a kind used in the food or drink industries:

| – – | Of the type used in the drink industries: |
| --- | --- |

– –

Of the type used in the drink industries:

| – – – | Preparations containing all flavouring agents characterising a beverage: |
| --- | --- |

– – –

Preparations containing all flavouring agents characterising a beverage:

3302101000

| – – – – | Of an actual alcoholic strength by volume exceeding 0,5 % |
| --- | --- |

– – – –

Of an actual alcoholic strength by volume exceeding 0,5 %

0

0

0

0

0

| – – – – | Other: |
| --- | --- |

– – – –

Other:

3302102100

| – – – – – | Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch |
| --- | --- |

– – – – –

Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

0

0

0

0

0

3302102900

| – – – – – | Other |
| --- | --- |

– – – – –

Other

0

0

0

0

0

3501

Casein, caseinates and other casein derivates; casein glues:

3501 10

| – | Casein |
| --- | --- |

–

Casein

0

0

0

0

0

3501 90

| – | Other: |
| --- | --- |

–

Other:

3501909000

| – – | Other |
| --- | --- |

– –

Other

0

0

0

0

0

3505

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

3505 10

| – | Dextrins and other modified starches: |
| --- | --- |

–

Dextrins and other modified starches:

3505101000

| – – | Dextrins |
| --- | --- |

– –

Dextrins

0

0

0

0

0

| – – | Other modified starches: |
| --- | --- |

– –

Other modified starches:

3505109000

| – – – | Other |
| --- | --- |

– – –

Other

0

0

0

0

0

3505 20

| – | Glues |
| --- | --- |

–

Glues

0

0

0

0

0

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:

3809 10

| – | With a basis of amylaceouos substances |
| --- | --- |

–

With a basis of amylaceouos substances

0

0

0

0

0

3823

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

0

0

0

0

0

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:

3824 60

| – | Sorbitol other than that of subheading 2905 44 |
| --- | --- |

–

Sorbitol other than that of subheading 2905 44

0

0

0

0

0

---

(1)  For those tariff lines for which duty free quotas are enumerated in Annex III, this Annex refers to quantities exceeding the quota.

1

(2)  As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.’

2

ANNEX VII

‘ANNEX III

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA (ZERO-DUTY TARIFF WITHIN TARIFF QUOTAS) (1)

| CN code (1) | Description | Annual duty-free quota |
| --- | --- | --- |
| 1517 10 | Margarine, excluding liquid margarine | 100 tonnes |
| 1704 90 | Sugar confectionery (including white chocolate), not containing cocoa, other than chewing gum, whether or not sugar-coated | 265 tonnes |
| 1806 | Chocolate and other food preparations containing cocoa | 350 tonnes |
| 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 | 100 tonnes |
| 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 | 430 tonnes |
| 1905 31
  1905 32 | Sweet biscuits; waffles and wafers | 330 tonnes |
| 1905 90 | Other | 150 tonnes |
| 2101 11
  2101 12 | Extracts, essences and concentrates
  Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 5 tonnes |
| 2103 30 90 | Prepared mustard | 200 tonnes |
| 2105 | Ice cream and other edible ice, whether or not containing cocoa | 50 tonnes |

CN code (1)

Description

Annual duty-free quota

1517 10

Margarine, excluding liquid margarine

100 tonnes

1704 90

Sugar confectionery (including white chocolate), not containing cocoa, other than chewing gum, whether or not sugar-coated

265 tonnes

1806

Chocolate and other food preparations containing cocoa

350 tonnes

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

100 tonnes

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

430 tonnes

1905 31

1905 32

Sweet biscuits; waffles and wafers

330 tonnes

1905 90

Other

150 tonnes

2101 11

2101 12

Extracts, essences and concentrates

Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

5 tonnes

2103 30 90

Prepared mustard

200 tonnes

2105

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

50 tonnes

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA (CONCESSIONS WITHIN TARIFF QUOTAS) (1)

| CN code (1) | Description | Annual quantity (tonnes) | Applicable duty within Tariff Quotas (%) |
| --- | --- | --- | --- |
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow | 150 | 12 |

CN code (1)

Description

Annual quantity (tonnes)

Applicable duty within Tariff Quotas (%)

2201

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

150

12

---

(1)  The applicable duty for exceeding quantities is laid down in Annex II.’

1

(1)  As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.

1

(1)  As defined in the Customs Tariff Law — Official Gazette No 23/03 of the former Yugoslav Republic of Macedonia; Decision on Harmonisation and Changing of Customs Tariff — Official Gazette No 125/06 of the former Yugoslav Republic of Macedonia.

1

ANNEX VIII

| ‘1. | Imports into the Community of the following products originating in the former Yugoslav Republic of Macedonia shall be subject to the concessions set out below:










  CN code | Description | Applicable duty | Year 2007 quantities (hl) | Yearly adjustments as of 2008 (hl) | Special provisions |
| --- | --- | --- | --- | --- | --- | --- |
| ex 2204 10 | Quality sparkling wine | Exemption | 49 000 | +6 000 | (1) |
| ex 2204 21 | Wine of fresh grapes |
| ex 2204 29 | Wine of fresh grapes | Exemption | 350 000 | –6 000 | (1) |

‘1.

CN code

Description

Applicable duty

Year 2007 quantities (hl)

Yearly adjustments as of 2008 (hl)

Special provisions

ex 2204 10

Quality sparkling wine

Exemption

49 000

+6 000

(1)

ex 2204 21

Wine of fresh grapes

ex 2204 29

Wine of fresh grapes

Exemption

350 000

–6 000

(1)

| ‘3. | Imports into the former Yugoslav Republic of Macedonia of the following products originating in the Community shall be subject to the concessions set out below:










  CN code | Description | Applicable duty | Year 2007 quantities (hl) | Yearly adjustments as of 2008 (hl) | Special provisions’ |
| --- | --- | --- | --- | --- | --- | --- |
| ex 2204 10 | Quality sparkling wine | Exemption | 12 000 | + 300 | |
| ex 2204 21 | Wine of fresh grapes |

‘3.

CN code

Description

Applicable duty

Year 2007 quantities (hl)

Yearly adjustments as of 2008 (hl)

Special provisions’

ex 2204 10

Quality sparkling wine

Exemption

12 000

+ 300

ex 2204 21

Wine of fresh grapes

---

(1)  Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transferring quantities above 6 000 hl from the quota applying to position ex 2204 29 to the quota applying to positions ex 2204 10 and ex 2204 21.’

1

ANNEX IX

PROTOCOL 4

CONCERNING THE DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS” AND METHODS OF ADMINISTRATIVE COOPERATION FOR THE APPLICATION OF THE PROVISIONS OF THIS AGREEMENT BETWEEN THE COMMUNITY AND THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA

TABLE OF CONTENTS

TITLE I

GENERAL PROVISIONS

| Article 1 | Definitions |
| --- | --- |

Article 1

Article 1

TITLE II

DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS

| Article 2 | General requirements |
| --- | --- |

Article 2

Article 2

| Article 3 | Cumulation in the Community |
| --- | --- |

Article 3

Article 3

| Article 4 | Cumulation in the former Yugoslav Republic of Macedonia |
| --- | --- |

Article 4

Article 4

| Article 5 | Wholly obtained products |
| --- | --- |

Article 5

Article 5

| Article 6 | Sufficiently worked or processed products |
| --- | --- |

Article 6

Article 6

| Article 7 | Insufficient working or processing |
| --- | --- |

Article 7

Article 7

| Article 8 | Unit of qualification |
| --- | --- |

Article 8

Article 8

| Article 9 | Accessories, spare parts and tools |
| --- | --- |

Article 9

Article 9

| Article 10 | Sets |
| --- | --- |

Article 10

Article 10

| Article 11 | Neutral elements |
| --- | --- |

Article 11

Article 11

TITLE III

TERRITORIAL REQUIREMENTS

| Article 12 | Principle of territoriality |
| --- | --- |

Article 12

Article 12

| Article 13 | Direct transport |
| --- | --- |

Article 13

Article 13

| Article 14 | Exhibitions |
| --- | --- |

Article 14

Article 14

TITLE IV

DRAWBACK OR EXEMPTION

| Article 15 | Prohibition of drawback of, or exemption from, customs duties |
| --- | --- |

Article 15

Article 15

TITLE V

PROOF OF ORIGIN

| Article 16 | General requirements |
| --- | --- |

Article 16

Article 16

| Article 17 | Procedure for the issue of a movement certificate EUR.1 |
| --- | --- |

Article 17

Article 17

| Article 18 | Movement certificates EUR.1 issued retrospectively |
| --- | --- |

Article 18

Article 18

| Article 19 | Issue of a duplicate movement certificate EUR.1 |
| --- | --- |

Article 19

Article 19

| Article 20 | Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously |
| --- | --- |

Article 20

Article 20

| Article 21 | Accounting segregation |
| --- | --- |

Article 21

Article 21

| Article 22 | Conditions for making out an invoice declaration |
| --- | --- |

Article 22

Article 22

| Article 23 | Approved exporter |
| --- | --- |

Article 23

Article 23

| Article 24 | Validity of proof of origin |
| --- | --- |

Article 24

Article 24

| Article 25 | Submission of proof of origin |
| --- | --- |

Article 25

Article 25

| Article 26 | Importation by instalments |
| --- | --- |

Article 26

Article 26

| Article 27 | Exemptions from proof of origin |
| --- | --- |

Article 27

Article 27

| Article 28 | Supporting documents |
| --- | --- |

Article 28

Article 28

| Article 29 | Preservation of proof of origin and supporting documents |
| --- | --- |

Article 29

Article 29

| Article 30 | Discrepancies and formal errors |
| --- | --- |

Article 30

Article 30

| Article 31 | Amounts expressed in euro |
| --- | --- |

Article 31

Article 31

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

| Article 32 | Mutual assistance |
| --- | --- |

Article 32

Article 32

| Article 33 | Verification of proofs of origin |
| --- | --- |

Article 33

Article 33

| Article 34 | Dispute settlement |
| --- | --- |

Article 34

Article 34

| Article 35 | Penalties |
| --- | --- |

Article 35

Article 35

| Article 36 | Free zones |
| --- | --- |

Article 36

Article 36

TITLE VII

CEUTA AND MELILLA

| Article 37 | Application of the Protocol |
| --- | --- |

Article 37

Article 37

| Article 38 | Special conditions |
| --- | --- |

Article 38

Article 38

TITLE VIII

FINAL PROVISIONS

| Article 39 | Amendments to the Protocol |
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Article 39

Article 39

LIST OF ANNEXES

| Annex I: | Introductory notes to the list in Annex II |
| --- | --- |

Annex I:

| 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 |
| --- | --- |

Annex II:

| Annex III: | Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1 |
| --- | --- |

Annex III:

| Annex IV: | Text of the invoice declaration |
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Annex IV:

| Annex V: | Products excluded from the cumulation provided for in Article 3 and Article 4 |
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Annex V:

JOINT DECLARATIONS

Joint declaration concerning the Principality of Andorra

Joint declaration concerning the Republic of San Marino

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

| (a) | “manufacture” means any kind of working or processing including assembly or specific operations; |
| --- | --- |

(a)

“manufacture” means any kind of working or processing including assembly or specific operations;

| (b) | “material” means any ingredient, raw material, component or part, etc., used in the manufacture of the product; |
| --- | --- |

(b)

“material” means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

| (c) | “product” means the product being manufactured, even if it is intended for later use in another manufacturing operation; |
| --- | --- |

(c)

“product” means the product being manufactured, even if it is intended for later use in another manufacturing operation;

| (d) | “goods” means both materials and products; |
| --- | --- |

(d)

“goods” means both materials and products;

| (e) | “customs value” means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation); |
| --- | --- |

(e)

“customs value” means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);

| (f) | “ex-works price” means the price paid for the product ex-works to the manufacturer in the Community or in the former Yugoslav Republic of Macedonia in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported; |
| --- | --- |

(f)

“ex-works price” means the price paid for the product ex-works to the manufacturer in the Community or in the former Yugoslav Republic of Macedonia in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;

| (g) | “value of materials” means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the former Yugoslav Republic of Macedonia; |
| --- | --- |

(g)

“value of materials” means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the former Yugoslav Republic of Macedonia;

| (h) | “value of originating materials” means the value of such materials as defined in (g) applied mutatis mutandis; |
| --- | --- |

(h)

“value of originating materials” means the value of such materials as defined in (g) applied mutatis mutandis;

mutatis mutandis

| (i) | “value added” shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries referred to in Articles 3 and 4 or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the former Yugoslav Republic of Macedonia; |
| --- | --- |

(i)

“value added” shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries referred to in Articles 3 and 4 or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the former Yugoslav Republic of Macedonia;

| (j) | “chapters” and “headings” mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as “the Harmonised System” or “HS”; |
| --- | --- |

(j)

“chapters” and “headings” mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as “the Harmonised System” or “HS”;

| (k) | “classified” refers to the classification of a product or material under a particular heading; |
| --- | --- |

(k)

“classified” refers to the classification of a product or material under a particular heading;

| (l) | “consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice; |
| --- | --- |

(l)

“consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;

| (m) | “territories” includes territorial waters. |
| --- | --- |

(m)

“territories” includes territorial waters.

TITLE II

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”

Article 2

General requirements

1.   For the purpose of implementing this Agreement, the following products shall be considered as originating in the Community:

| (a) | products wholly obtained in the Community within the meaning of Article 5; |
| --- | --- |

(a)

products wholly obtained in the Community within the meaning of Article 5;

| (b) | products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 6. |
| --- | --- |

(b)

products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 6.

2.   For the purpose of implementing this Agreement, the following products shall be considered as originating in the former Yugoslav Republic of Macedonia:

| (a) | products wholly obtained in the former Yugoslav Republic of Macedonia within the meaning of Article 5; |
| --- | --- |

(a)

products wholly obtained in the former Yugoslav Republic of Macedonia within the meaning of Article 5;

| (b) | products obtained in the former Yugoslav Republic of Macedonia incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the former Yugoslav Republic of Macedonia within the meaning of Article 6. |
| --- | --- |

(b)

products obtained in the former Yugoslav Republic of Macedonia incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the former Yugoslav Republic of Macedonia within the meaning of Article 6.

Article 3

Cumulation in the Community

1.   Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if such products are obtained there, incorporating materials originating in the former Yugoslav Republic of Macedonia, in the Community, in any country or territory participating in the European Union's Stabilisation and Association process (1) or incorporating the materials originating in Turkey to which the Decision No 1/95 of the EC-Turkey Association Council of 22 December 1995 (2) applies provided that the working or processing carried out in the Community goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.

2.   Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in the Community.

3.   Products, originating in one of the countries or territories referred to in paragraph 1, which do not undergo any working or processing in the Community, retain their origin if exported into one of these countries or territories.

4.   The cumulation provided for in this Article may be applied only provided that:

| (a) | a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade 1994 (GATT) is applicable between the countries or territories involved in the acquisition of the originating status and the country of destination; |
| --- | --- |

(a)

a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade 1994 (GATT) is applicable between the countries or territories involved in the acquisition of the originating status and the country of destination;

| (b) | materials and products have acquired originating status by the application of rules of origin identical to those given in this Protocol; and |
| --- | --- |

(b)

materials and products have acquired originating status by the application of rules of origin identical to those given in this Protocol; and

| (c) | notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in the former Yugoslav Republic of Macedonia according to its own procedures. |
| --- | --- |

(c)

notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in the former Yugoslav Republic of Macedonia according to its own procedures.

The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official Journal of the European Union (C series).

The Community shall provide the former Yugoslav Republic of Macedonia, through the European Commission, with details of the Agreements and their corresponding rules of origin, which are applied with the other countries or territories referred to in paragraph 1.

The products in Annex V shall be excluded from the cumulation provided for in this Article.

Article 4

Cumulation in the former Yugoslav Republic of Macedonia

1.   Without prejudice to the provisions of Article 2(2), products shall be considered as originating in the former Yugoslav Republic of Macedonia if such products are obtained there, incorporating materials originating in the Community, the former Yugoslav Republic of Macedonia, or in any country or territory participating in the European Union's Stabilisation and Association Process (1) or incorporating the materials originating in Turkey to which the Decision No 1/95 of the EC-Turkey Association Council of 22 December 1995 (2) applies, provided that the working or processing carried out in the former Yugoslav Republic of Macedonia goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.

2.   Where the working or processing carried out in the former Yugoslav Republic of Macedonia does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the former Yugoslav Republic of Macedonia only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in the former Yugoslav Republic of Macedonia.

3.   Products, originating in one of the countries or territories referred to in paragraph 1, which do not undergo any working or processing in the former Yugoslav Republic of Macedonia, retain their origin if exported into one of these countries or territories.

4.   The cumulation provided for in this Article may be applied only provided that:

| (a) | a preferential trade agreement in accordance with Article XXIV of GATT is applicable between the countries or territories involved in the acquisition of the originating status and the country of destination; |
| --- | --- |

(a)

a preferential trade agreement in accordance with Article XXIV of GATT is applicable between the countries or territories involved in the acquisition of the originating status and the country of destination;

| (b) | materials and products have acquired originating status by the application of rules of origin identical to those given in this Protocol; and |
| --- | --- |

(b)

materials and products have acquired originating status by the application of rules of origin identical to those given in this Protocol; and

| (c) | notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in the former Yugoslav Republic of Macedonia according to its own procedures. |
| --- | --- |

(c)

notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in the former Yugoslav Republic of Macedonia according to its own procedures.

The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official Journal of the European Union (C series).

The former Yugoslav Republic of Macedonia shall provide the Community, through the European Commission with details of the Agreements, including their dates of entry into force, and their corresponding rules of origin, which are applied with the other countries or territories referred to in paragraph 1.

The products in Annex V shall be excluded from the cumulation provided for in this Article.

Article 5

Wholly obtained products

1.   The following shall be considered as wholly obtained in the Community or in the former Yugoslav Republic of Macedonia:

| (a) | mineral products extracted from their soil or from their seabed; |
| --- | --- |

(a)

mineral products extracted from their soil or from their seabed;

| (b) | vegetable products harvested there; |
| --- | --- |

(b)

vegetable products harvested there;

| (c) | live animals born and raised there; |
| --- | --- |

(c)

live animals born and raised there;

| (d) | products from live animals raised there; |
| --- | --- |

(d)

products from live animals raised there;

| (e) | products obtained by hunting or fishing conducted there; |
| --- | --- |

(e)

products obtained by hunting or fishing conducted there;

| (f) | products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of the former Yugoslav Republic of Macedonia by their vessels; |
| --- | --- |

(f)

products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of the former Yugoslav Republic of Macedonia by their vessels;

| (g) | products made aboard their factory ships exclusively from products referred to in (f); |
| --- | --- |

(g)

products made aboard their factory ships exclusively from products referred to in (f);

| (h) | used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste; |
| --- | --- |

(h)

used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;

| (i) | waste and scrap resulting from manufacturing operations conducted there; |
| --- | --- |

(i)

waste and scrap resulting from manufacturing operations conducted there;

| (j) | products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil; |
| --- | --- |

(j)

products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;

| (k) | goods produced there exclusively from the products specified in (a) to (j). |
| --- | --- |

(k)

goods produced there exclusively from the products specified in (a) to (j).

2.   The terms “their vessels” and “their factory ships” in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

| (a) | which are registered or recorded in a Member State or in the former Yugoslav Republic of Macedonia; |
| --- | --- |

(a)

which are registered or recorded in a Member State or in the former Yugoslav Republic of Macedonia;

| (b) | which sail under the flag of a Member State or of the former Yugoslav Republic of Macedonia; |
| --- | --- |

(b)

which sail under the flag of a Member State or of the former Yugoslav Republic of Macedonia;

| (c) | which are owned to an extent of at least 50 per cent by nationals of a Member State or of the former Yugoslav Republic of Macedonia, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State or of the former Yugoslav Republic of Macedonia and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States; |
| --- | --- |

(c)

which are owned to an extent of at least 50 per cent by nationals of a Member State or of the former Yugoslav Republic of Macedonia, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State or of the former Yugoslav Republic of Macedonia and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;

| (d) | of which the master and officers are nationals of a Member State or of the former Yugoslav Republic of Macedonia; and |
| --- | --- |

(d)

of which the master and officers are nationals of a Member State or of the former Yugoslav Republic of Macedonia; and

| (e) | of which at least 75 per cent of the crew are nationals of a Member State or of the former Yugoslav Republic of Macedonia. |
| --- | --- |

(e)

of which at least 75 per cent of the crew are nationals of a Member State or of the former Yugoslav Republic of Macedonia.

Article 6

Sufficiently worked or processed products

1.   For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.

The conditions referred to in the first subparagraph indicate, for all products covered by the Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

2.   Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:

| (a) | their total value does not exceed 10 per cent of the ex-works price of the product; |
| --- | --- |

(a)

their total value does not exceed 10 per cent of the ex-works price of the product;

| (b) | any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph. |
| --- | --- |

(b)

any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.

This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.

3.   Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.

Article 7

Insufficient working or processing

1.   Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:

| (a) | preserving operations to ensure that the products remain in good condition during transport and storage; |
| --- | --- |

(a)

preserving operations to ensure that the products remain in good condition during transport and storage;

| (b) | breaking-up and assembly of packages; |
| --- | --- |

(b)

breaking-up and assembly of packages;

| (c) | washing, cleaning; removal of dust, oxide, oil, paint or other coverings; |
| --- | --- |

(c)

washing, cleaning; removal of dust, oxide, oil, paint or other coverings;

| (d) | ironing or pressing of textiles; |
| --- | --- |

(d)

ironing or pressing of textiles;

| (e) | simple painting and polishing operations; |
| --- | --- |

(e)

simple painting and polishing operations;

| (f) | husking, partial or total bleaching, polishing, and glazing of cereals and rice; |
| --- | --- |

(f)

husking, partial or total bleaching, polishing, and glazing of cereals and rice;

| (g) | operations to colour sugar or form sugar lumps; |
| --- | --- |

(g)

operations to colour sugar or form sugar lumps;

| (h) | peeling, stoning and shelling, of fruits, nuts and vegetables; |
| --- | --- |

(h)

peeling, stoning and shelling, of fruits, nuts and vegetables;

| (i) | sharpening, simple grinding or simple cutting; |
| --- | --- |

(i)

sharpening, simple grinding or simple cutting;

| (j) | sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles); |
| --- | --- |

(j)

sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles);

| (k) | simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; |
| --- | --- |

(k)

simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;

| (l) | affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; |
| --- | --- |

(l)

affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;

| (m) | simple mixing of products, whether or not of different kinds; mixing of sugar with any other material; |
| --- | --- |

(m)

simple mixing of products, whether or not of different kinds; mixing of sugar with any other material;

| (n) | simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; |
| --- | --- |

(n)

simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;

| (o) | a combination of two or more operations specified in (a) to (n); |
| --- | --- |

(o)

a combination of two or more operations specified in (a) to (n);

| (p) | slaughter of animals. |
| --- | --- |

(p)

slaughter of animals.

2.   All operations carried out either in the Community or in the former Yugoslav Republic of Macedonia on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 8

Unit of qualification

1.   The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.

It follows that:

| (a) | when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification; |
| --- | --- |

(a)

when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;

| (b) | when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Protocol. |
| --- | --- |

(b)

when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Protocol.

2.   Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 9

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 10

Sets

Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.

Article 11

Neutral elements

In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

| (a) | energy and fuel; |
| --- | --- |

(a)

energy and fuel;

| (b) | plant and equipment; |
| --- | --- |

(b)

plant and equipment;

| (c) | machines and tools; |
| --- | --- |

(c)

machines and tools;

| (d) | goods which do not enter and which are not intended to enter into the final composition of the product. |
| --- | --- |

(d)

goods which do not enter and which are not intended to enter into the final composition of the product.

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

1.   Except as provided for in Articles 3 and 4 and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the Community or in the former Yugoslav Republic of Macedonia.

2.   Except as provided for in Articles 3 and 4, where originating goods exported from the Community or from the former Yugoslav Republic of Macedonia to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

| (a) | the returning goods are the same as those exported; and |
| --- | --- |

(a)

the returning goods are the same as those exported; and

| (b) | they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported. |
| --- | --- |

(b)

they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

3.   The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the Community or the former Yugoslav Republic of Macedonia on materials exported from the Community or from the former Yugoslav Republic of Macedonia and subsequently re-imported there, provided:

| (a) | the said materials are wholly obtained in the Community or in the former Yugoslav Republic of Macedonia or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported; and |
| --- | --- |

(a)

the said materials are wholly obtained in the Community or in the former Yugoslav Republic of Macedonia or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported; and

| (b) | it can be demonstrated to the satisfaction of the customs authorities that:






  (i) | the re-imported goods have been obtained by working or processing the exported materials; and |
| --- | --- | --- |

(b)

it can be demonstrated to the satisfaction of the customs authorities that:

(i)

the re-imported goods have been obtained by working or processing the exported materials; and

| (ii) | the total added value acquired outside the Community or the former Yugoslav Republic of Macedonia by applying the provisions of this Article does not exceed 10 per cent of the ex-works price of the end product for which originating status is claimed. |
| --- | --- |

(ii)

the total added value acquired outside the Community or the former Yugoslav Republic of Macedonia by applying the provisions of this Article does not exceed 10 per cent of the ex-works price of the end product for which originating status is claimed.

4.   For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside the Community or the former Yugoslav Republic of Macedonia. But where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the party concerned, taken together with the total added value acquired outside the Community or the former Yugoslav Republic of Macedonia by applying the provisions of this Article, shall not exceed the stated percentage.

5.   For the purposes of applying the provisions of paragraphs 3 and 4, “total added value” shall be taken to mean all costs arising outside the Community or the former Yugoslav Republic of Macedonia, including the value of the materials incorporated there.

6.   The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6(2) is applied.

7.   The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonised System.

8.   Any working or processing of the kind covered by the provisions of this Article and done outside the Community or the former Yugoslav Republic of Macedonia shall be done under the outward processing arrangements, or similar arrangements.

Article 13

Direct transport

1.   The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the Community and the former Yugoslav Republic of Macedonia or through the territories of the other countries or territories referred to in Articles 3 and 4. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

Originating products may be transported by pipeline across territory other than that of the Community or the former Yugoslav Republic of Macedonia.

2.   Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:

| (a) | a single transport document covering the passage from the exporting country through the country of transit; or |
| --- | --- |

(a)

a single transport document covering the passage from the exporting country through the country of transit; or

| (b) | a certificate issued by the customs authorities of the country of transit:






  (i) | giving an exact description of the products; |
| --- | --- | --- |

(b)

a certificate issued by the customs authorities of the country of transit:

(i)

giving an exact description of the products;

| (ii) | stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and |
| --- | --- |

(ii)

stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and

| (iii) | certifying the conditions under which the products remained in the transit country; or |
| --- | --- |

(iii)

certifying the conditions under which the products remained in the transit country; or

| (c) | failing these, any substantiating documents. |
| --- | --- |

(c)

failing these, any substantiating documents.

Article 14

Exhibitions

1.   Originating products, sent for exhibition in a country other than those referred to in Articles 3 and 4 and sold after the exhibition for importation in the Community or in the former Yugoslav Republic of Macedonia shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:

| (a) | an exporter has consigned these products from the Community or from the former Yugoslav Republic of Macedonia to the country in which the exhibition is held and has exhibited them there; |
| --- | --- |

(a)

an exporter has consigned these products from the Community or from the former Yugoslav Republic of Macedonia to the country in which the exhibition is held and has exhibited them there;

| (b) | the products have been sold or otherwise disposed of by that exporter to a person in the Community or in the former Yugoslav Republic of Macedonia; |
| --- | --- |

(b)

the products have been sold or otherwise disposed of by that exporter to a person in the Community or in the former Yugoslav Republic of Macedonia;

| (c) | the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and |
| --- | --- |

(c)

the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and

| (d) | the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. |
| --- | --- |

(d)

the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2.   A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.

3.   Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

1.   Non-originating materials used in the manufacture of products originating in the Community, in the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Community or in the former Yugoslav Republic of Macedonia to drawback of, or exemption from, customs duties of whatever kind.

2.   The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the Community or in the former Yugoslav Republic of Macedonia to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.

3.   The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.

4.   The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.

5.   The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

1.   Products originating in the Community shall, on importation into the former Yugoslav Republic of Macedonia and products originating in the former Yugoslav Republic of Macedonia shall, on importation into the Community benefit from the Agreement upon submission of either:

| (a) | a movement certificate EUR.1, a specimen of which appears in Annex III; or |
| --- | --- |

(a)

a movement certificate EUR.1, a specimen of which appears in Annex III; or

| (b) | in the cases specified in Article 22(1), a declaration, subsequently referred to as the “invoice declaration”, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV. |
| --- | --- |

(b)

in the cases specified in Article 22(1), a declaration, subsequently referred to as the “invoice declaration”, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

2.   Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 27, benefit from the Agreement without it being necessary to submit any of the documents referred to in paragraph 1.

Article 17

Procedure for the issue of a movement certificate EUR.1

1.   A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.

2.   For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in one of the languages in which this Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If they are hand-written, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

3.   The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4.   A movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the Community or of the former Yugoslav Republic of Macedonia if the products concerned can be considered as products originating in the Community, the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

5.   The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

6.   The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.

7.   A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 18

Movement certificates EUR.1 issued retrospectively

1.   Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

| (a) | it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or |
| --- | --- |

(a)

it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

| (b) | it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons. |
| --- | --- |

(b)

it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.

2.   For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.

3.   The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.

4.   Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase in English:

“ISSUED RETROSPECTIVELY”.

5.   The endorsement referred to in paragraph 4 shall be inserted in the “Remarks” box of the movement certificate EUR.1.

Article 19

Issue of a duplicate movement certificate EUR.1

1.   In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

2.   The duplicate issued in this way must be endorsed with the following word in English:

“DUPLICATE”.

3.   The endorsement referred to in paragraph 2 shall be inserted in the “Remarks” box of the duplicate movement certificate EUR.1.

4.   The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 20

Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously

When originating products are placed under the control of a customs office in the Community or in the former Yugoslav Republic of Macedonia, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the Community or the former Yugoslav Republic of Macedonia. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.

Article 21

Accounting segregation

1.   Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called “accounting segregation” method to be used for managing such stocks.

2.   This method must be able to ensure that, for a specific reference-period, the number of products obtained which could be considered as “originating” is the same as that which would have been obtained if there had been physical segregation of the stocks.

3.   The customs authorities may grant such authorization, subject to any conditions deemed appropriate.

4.   This method is recorded and applied on the basis of the general accounting principles applicable in the country where the product was manufactured.

5.   The beneficiary of this facilitation may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.

6.   The customs authorities shall monitor the use made of the authorization and may withdraw it at any time whenever the beneficiary makes improper use of the authorization in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.

Article 22

Conditions for making out an invoice declaration

1.   An invoice declaration as referred to in Article 16(1)(b) may be made out:

| (a) | by an approved exporter within the meaning of Article 23; or |
| --- | --- |

(a)

by an approved exporter within the meaning of Article 23; or

| (b) | by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000. |
| --- | --- |

(b)

by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.

2.   An invoice declaration may be made out if the products concerned can be considered as products originating in the Community, in the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

3.   The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4.   An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is hand-written, it shall be written in ink in printed characters.

5.   Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 23 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.

6.   An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.

Article 23

Approved exporter

1.   The customs authorities of the exporting country may authorise any exporter, hereinafter referred to as “approved exporter”, who makes frequent shipments of products under this Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorization must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.

2.   The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.

3.   The customs authorities shall grant to the approved exporter a customs authorization number which shall appear on the invoice declaration.

4.   The customs authorities shall monitor the use of the authorization by the approved exporter.

5.   The customs authorities may withdraw the authorization at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorization.

Article 24

Validity of proof of origin

1.   A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.

2.   Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.

3.   In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.

Article 25

Submission of proof of origin

Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.

Article 26

Importation by instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Article 27

Exemptions from proof of origin

1.   Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.

2.   Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.

3.   Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.

Article 28

Supporting documents

The documents referred to in Articles 17(3) and 22(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in the Community, in the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol may consist inter alia of the following:

| (a) | direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping; |
| --- | --- |

(a)

direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;

| (b) | documents proving the originating status of materials used, issued or made out in the Community or in the former Yugoslav Republic of Macedonia where these documents are used in accordance with domestic law; |
| --- | --- |

(b)

documents proving the originating status of materials used, issued or made out in the Community or in the former Yugoslav Republic of Macedonia where these documents are used in accordance with domestic law;

| (c) | documents proving the working or processing of materials in the Community or in the former Yugoslav Republic of Macedonia, issued or made out in the Community or in the former Yugoslav Republic of Macedonia, where these documents are used in accordance with domestic law; |
| --- | --- |

(c)

documents proving the working or processing of materials in the Community or in the former Yugoslav Republic of Macedonia, issued or made out in the Community or in the former Yugoslav Republic of Macedonia, where these documents are used in accordance with domestic law;

| (d) | movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the Community or in the former Yugoslav Republic of Macedonia in accordance with this Protocol, or in one of the other countries or territories referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol; |
| --- | --- |

(d)

movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the Community or in the former Yugoslav Republic of Macedonia in accordance with this Protocol, or in one of the other countries or territories referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol;

| (e) | appropriate evidence concerning working or processing undergone outside the Community or the former Yugoslav Republic of Macedonia by application of Article 12, proving that the requirements of that Article have been satisfied. |
| --- | --- |

(e)

appropriate evidence concerning working or processing undergone outside the Community or the former Yugoslav Republic of Macedonia by application of Article 12, proving that the requirements of that Article have been satisfied.

Article 29

Preservation of proof of origin and supporting documents

1.   The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 17(3).

2.   The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 22(3).

3.   The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 17(2).

4.   The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.

Article 30

Discrepancies and formal errors

1.   The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.

2.   Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

Article 31

Amounts expressed in euro

1.   For the application of the provisions of Article 22(1)(b) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States of the Community, of the former Yugoslav Republic of Macedonia and of the other countries or territories referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2.   A consignment shall benefit from the provisions of Article 22(1)(b) or Article 27(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

3.   The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the European Commission by 15 October and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts.

4.   A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.

5.   The amounts expressed in euro shall be reviewed by the Stabilisation and Association Committee at the request of the Community or of the former Yugoslav Republic of Macedonia. When carrying out this review, the Stabilisation and Association Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 32

Mutual assistance

1.   The customs authorities of the Member States of the Community and of the former Yugoslav Republic of Macedonia shall provide each other, through the European Commission, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.

2.   In order to ensure the proper application of this Protocol, the Community and the former Yugoslav Republic of Macedonia shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.

Article 33

Verification of proofs of origin

1.   Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.

2.   For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.

3.   The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.

4.   If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.

5.   The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the Community, in the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

6.   If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

Article 34

Dispute settlement

Where disputes arise in relation to the verification procedures of Article 33 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Stabilisation and Association Committee.

In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.

Article 35

Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.

Article 36

Free zones

1.   The Community and the former Yugoslav Republic of Macedonia shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

2.   By means of an exemption to the provisions contained in paragraph 1, when products originating in the Community or in the former Yugoslav Republic of Macedonia are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.

TITLE VII

CEUTA AND MELILLA

Article 37

Application of the Protocol

1.   The term “Community” used in Article 2 does not cover Ceuta or Melilla.

2.   Products originating in the former Yugoslav Republic of Macedonia, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the Community under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. The former Yugoslav Republic of Macedonia shall grant to imports of products covered by the Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the Community.

3.   For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out in Article 38.

Article 38

Special conditions

1.   Providing they have been transported directly in accordance with the provisions of Article 13, the following shall be considered as:

| 1. | products originating in Ceuta and Melilla:






  (a) | products wholly obtained in Ceuta and Melilla; |
| --- | --- | --- |

1.

products originating in Ceuta and Melilla:

(a)

products wholly obtained in Ceuta and Melilla;

| (b) | products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:






  (i) | the said products have undergone sufficient working or processing within the meaning of Article 6;
  or that |
| --- | --- | --- |

(b)

products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:

(i)

the said products have undergone sufficient working or processing within the meaning of Article 6;

or that

| (ii) | those products are originating in the former Yugoslav Republic of Macedonia or in the Community, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 7; |
| --- | --- |

(ii)

those products are originating in the former Yugoslav Republic of Macedonia or in the Community, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 7;

| 2. | products originating in the former Yugoslav Republic of Macedonia:






  (a) | products wholly obtained in the former Yugoslav Republic of Macedonia; |
| --- | --- | --- |

2.

products originating in the former Yugoslav Republic of Macedonia:

(a)

products wholly obtained in the former Yugoslav Republic of Macedonia;

| (b) | products obtained in the former Yugoslav Republic of Macedonia, in the manufacture of which products other than those referred to in (a) are used, provided that:






  (i) | the said products have undergone sufficient working or processing within the meaning of Article 6;
  or that |
| --- | --- | --- |

(b)

products obtained in the former Yugoslav Republic of Macedonia, in the manufacture of which products other than those referred to in (a) are used, provided that:

(i)

the said products have undergone sufficient working or processing within the meaning of Article 6;

or that

| (ii) | those products are originating in Ceuta and Melilla or in the Community, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 7. |
| --- | --- |

(ii)

those products are originating in Ceuta and Melilla or in the Community, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 7.

2.   Ceuta and Melilla shall be considered as a single territory.

3.   The exporter or his authorised representative shall enter “The former Yugoslav Republic of Macedonia” and “Ceuta and Melilla” in Box 2 of movement certificates EUR.1 or on invoice declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on invoice declarations.

4.   The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.

TITLE VIII

FINAL PROVISIONS

Article 39

Amendments to the Protocol

The Stabilisation and Association Council may decide to amend the provisions of this Protocol.

‘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.

2.2.   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.

2.3.   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.

2.4.   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.

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 a contracting party.

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.

3.3.   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.

3.4.   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.

3.5.   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.

3.6.   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.

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.

4.2.   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.

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

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

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.)

5.2.   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, |
| --- | --- |

—

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.

5.4.   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.

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.

6.2.   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.

6.3.   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.

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; |
| --- | --- |

(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;

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

(i)

isomerisation.

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

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

(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;

| (i) | isomerisation; |
| --- | --- |

(i)

isomerisation;

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

(j)

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 products of heading 2710 only, deparaffining by a process other than filtering; |
| --- | --- |

(k)

in respect of products of heading 2710 only, deparaffining by a process other than filtering;

| (l) | in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The 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; |
| --- | --- |

(l)

in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The 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 fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method; |
| --- | --- |

(m)

in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;

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

(n)

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 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. |
| --- | --- |

(o)

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.

‘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) (3)

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) (4)

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) (4)

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) (4)

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) (3)

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) (3)

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) (3)

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 2852

Mercury compounds of 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 2852 , 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

Mercury compounds, 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

Mercury compounds of heterocyclic compounds with nitrogen hetero-atom(s) only

Manufacture from materials of any heading. However, the value of all the materials of headings 2852 , 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

Mercury compounds of 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 2852 , 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

Mercury compounds of naphthenic acids, their water-insoluble salts and their esters

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 mercury compounds of 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

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

ex Chapter 29

Organic chemicals; except for:

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) (3)

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) (3)

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 |
| --- | --- |

–

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

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

| – | Sterile surgical or dental adhesion barriers, whether or not absorbable: |
| --- | --- |

–

Sterile surgical or dental adhesion barriers, whether or not absorbable:

| – | made of plastics |
| --- | --- |

–

made of plastics

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 (5)

| – | made of fabrics |
| --- | --- |

–

made of fabrics

Manufacture from (7):

| — | 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

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

| – | Appliances identifiable for ostomy use |
| --- | --- |

–

Appliances identifiable for ostomy use

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

ex Chapter 31

Fertilizers; except for:

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

| — | sodium nitrate |
| --- | --- |

—

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 (5)

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” (6) 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) (3)

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

ex 3821

Prepared culture media for maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells

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 (7) |
| --- | --- |

—

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 (7)

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 (7)

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 (7)

| – | 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 (7) |
| --- | --- |

—

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 (7)

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 (7)

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 (8)

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 garnetted stock), carded or combed

Carding or combing of silk waste

5004 to ex 5006

Silk yarn and yarn spun from silk waste

Manufacture from (9):

| — | 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 (9)

| – | Other |
| --- | --- |

–

Other

Manufacture from (9):

| — | 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 (9):

| — | 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 (9)

| – | Other |
| --- | --- |

–

Other

Manufacture from (9):

| — | 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 (9):

| — | 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 (9)

| – | Other |
| --- | --- |

–

Other

Manufacture from (9):

| — | 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 (9):

| — | 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 (9)

| – | Other |
| --- | --- |

–

Other

Manufacture from (9):

| — | 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 (9):

| — | 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 (9)

| – | Other |
| --- | --- |

–

Other

Manufacture from (9):

| — | 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 (9):

| — | 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 (9)

| – | Other |
| --- | --- |

–

Other

Manufacture from (9):

| — | 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 (9):

| — | 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 (9):

| — | 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 (9):

| — | 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 (9):

| — | 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 (9):

| — | 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 (9):

| — | 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 (9):

| — | 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 (9):

| — | 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 (9):

| — | 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 (9)

| – | Other |
| --- | --- |

–

Other

Manufacture from (9):

| — | 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 note 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 (9)

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 (9):

| — | 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 (9):

| — | 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 (9):

| — | coir yarn, |
| --- | --- |

—

coir yarn,

| — | the following materials:






  — | yarn of polytetrafluoroethylene (10), |
| --- | --- | --- |

—

the following materials:

—

yarn of polytetrafluoroethylene (10),

| — | 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 (10), |
| --- | --- |

—

monofil of polytetrafluoroethylene (10),

| — | 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 (10), |
| --- | --- |

—

glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (10),

| — | 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 (9):

| — | 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 (9):

| — | 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 (9)
   (11)

| – | Other |
| --- | --- |

–

Other

Manufacture from (9):

| — | 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 (9)
   (11)

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 (11)

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 (11)

ex 6210 and ex 6216

Fire-resistant equipment of fabric covered with foil of aluminised polyester

Manufacture from yarn (11)

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 (11)

6213 and 6214

Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:

| – | Embroidered |
| --- | --- |

–

Embroidered

Manufacture from unbleached single yarn (9)
   (11)

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 (11)

| – | Other |
| --- | --- |

–

Other

Manufacture from unbleached single yarn (9)
   (11)

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 (11)

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 (11)

| – | 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 (11)

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 (11)

| – | 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 (11)

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 (9):

| — | 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 (11)
   (12)

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 (11)
   (12)

6305

Sacks and bags, of a kind used for the packing of goods

Manufacture from (9):

| — | 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 (9)
   (11):

| — | natural fibres, or |
| --- | --- |

—

natural fibres, or

| — | chemical materials or textile pulp |
| --- | --- |

—

chemical materials or textile pulp

| – | Other |
| --- | --- |

–

Other

Manufacture from unbleached single yarn (9)
   (11)

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

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 (11)

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 (13) |
| --- | --- |

–

Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (13)

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 pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails

Manufacture from materials of heading 7206

7304 , 7305 and 7306

Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel

Manufacture from materials of heading 7206 , 7207 , 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 (14)

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 therefore

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

ex 8443

Printers, for office machines (for example automatic data processing machines, word-processing machines, etc.)

Manufacture in which the value of all the materials used does not exceed 40 % 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

ex 8486

| – | Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes |
| --- | --- |

–

Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes

| – | machine tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching |
| --- | --- |

–

machine tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching

| – | machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass |
| --- | --- |

–

machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass

| – | parts and accessories suitable for use solely or principally with the machines of headings 8456 , 8462 and 8464 |
| --- | --- |

–

parts and accessories suitable for use solely or principally with the machines of headings 8456 , 8462 and 8464

| – | marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof |
| --- | --- |

–

marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof

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

| – | moulds, injection or compression types |
| --- | --- |

–

moulds, injection or compression types

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

| – | other lifting, handing, loading or unloading machinery |
| --- | --- |

–

other lifting, handing, 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

| — | in which the value of all non originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

—

in which the value of all 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

| – | parts suitable for use solely or principally with the machinery of heading 8428 |
| --- | --- |

–

parts suitable for use solely or principally with the machinery of heading 8428

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

| – | cameras of a kind used for preparing printing plates or cylinders which are pattern-generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof |
| --- | --- |

–

cameras of a kind used for preparing printing plates or cylinders which are pattern-generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof

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

8487

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 8517

Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443 , 8525 , 8527 or 8528

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

ex 8518

Microphones and stands therefore; 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

Sound recording or sound reproducing 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 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

| – | Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, including matrices and masters for the production of discs, but excluding products of Chapter 37 |
| --- | --- |

–

Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, including matrices and masters for the production of discs, but excluding 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

| – | recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, including matrices and masters for the production of discs, but excluding products of Chapter 37 |
| --- | --- |

–

recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, including matrices and masters for the production of discs, but excluding 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, 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

| – | proximity cards and “smart cards” with two or more electronic integrated circuits |
| --- | --- |

–

proximity cards and “smart cards” with two or more electronic integrated 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 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

or

The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Articles 3 and 4

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

| – | “smart cards” with one electronic integrated circuit |
| --- | --- |

–

“smart cards” with one electronic integrated circuit

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

8525

Transmission apparatus for audio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders

Manufacture in which:

| — | the value of all the materials used does not exceed 40 % of the ex-works price of the product, 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-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

| – | monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 |
| --- | --- |

–

monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471

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

| – | other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; |
| --- | --- |

–

other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus;

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

| – | Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 |
| --- | --- |

–

Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471

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

| – | 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

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage exceeding 1 000  V

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

8536

| – | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000  V |
| --- | --- |

–

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000  V

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

| – | connectors for optical fibres, optical fibre bundles or cables |
| --- | --- |

–

connectors for optical fibres, optical fibre bundles or cables

| – – | of plastics |
| --- | --- |

– –

of plastics

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

| – – | of ceramics, of iron and steel |
| --- | --- |

– –

of ceramics, of iron and steel

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

| – – | of copper |
| --- | --- |

– –

of copper

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

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

ex 8542

Electronic integrated circuits and microassemblies:

| – | Monolithic integrated circuits |
| --- | --- |

–

Monolithic integrated 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 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,

or

The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Articles 3 and 4

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

| – | multichips which are parts of machinery or apparatus, not specified or included elsewhere in this Chapter |
| --- | --- |

–

multichips which are 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

| – | 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 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

ex 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

‘ANNEX III

SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1

Printing instructions

1.   Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

2.   The competent authorities of the contracting parties may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

Image 6

MOVEMENT CERTIFICATE

EUR.1 No A 000.000

See notes overleaf before completing this form.

1. Exporter (Name, full address, country)

2. Certificate used in preferential trade between

And

(Insert appropriate countries, groups of countries or territories)

3. Consignee (Name, full address, country) (Optional)

4. Country, group of countries or territory in which the products are considered as originating

5. Country, group of countries or territory of destination

6. Transport details (Optional)

7. Remarks

8. Item number; Marks and numbers; Number and kind of packages (1); Description of goods

9. Gross mass (kg) or other measure (litres, m3, etc.)

10. Invoices (Optional)

11. CUSTOMS ENDORSEMENT

Declaration certified

Export document (2)

Form

No

Of

Customs office

Issuing country

Place and date

(Signature)

Stamp

12. DECLARATION BY THE EXPORTER

I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.

Place and date

(Signature)

(1) If goods are not packed, indicate number of articles or state “in bulk” as appropriate.

(2) Complete only where the regulations of the exporting country or territory require.

Image 7

13. REQUEST FOR VERIFICATION, TO

Verification of the authenticity and accuracy of this certificate is requested.

(Place and date)

Stamp

(Signature)

14. RESULT OF VERIFICATION

Verification carried out shows that this certificate (1)

was issued by the customs office indicated and that the information contained therein is accurate.

does not meet the requirements as to authenticity and accuracy (see remarks appended).

(Place and date)

Stamp

(Signature)

(1) Insert X in the appropriate box.

NOTES

1. Certificate must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the Customs authorities of the issuing country.

2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.

3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

Image 8

APPLICATION FOR A MOVEMENT CERTIFICATE

EUR.1 No A 000.000

See notes overleaf before completing this form.

1. Exporter (Name, full address, country)

2. Application for a certificate to be used in preferential trade between

and

(Insert appropriate countries or groups of countries or territories)

3. Consignee (Name, full adress, country) (Optional)

4. Country, group of countries or territory in which the products are considered as originating

5. Country, group of countries or territory of destination

6. Transport details (Optional)

7. Remarks

8. Item number; Marks and numbers; Number and kind of packages (1) Description of goods

9. Gross mass (kg) or other measure (litres, m3, etc.)

10. Invoices (Optional)

(1) If goods are not packed, indicate number of articles or state “in bulk” as appropriate.

Image 9

DECLARATION BY THE EXPORTER

I, the undersigned, exporter of the goods described overleaf,

DECLARE that the goods meet the conditions required for the issue of the attached certificate;

SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions:

SUBMIT the following supporting documents (1):

UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;

REQUEST the issue of the attached certificate for these goods.

(Place and date)

(Signature)

(1) For example: import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.

‘ANNEX IV

TEXT OF THE INVOICE DECLARATION

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

Bulgarian version

Износителят на продуктите, обхванати от този документ (митническо разрешение No ... (15)) декларира, че освен където ясно е отбелязано друго, тези продукти са с ... (16) преференциален произход

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera no ... (15)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ... (16).

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení ... (15)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v ... (16).

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ... (15)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (16).

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungsnr. ... (15)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte ... (16) Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr ... (15)) deklareerib, et need tooted on ... (16) sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ. ... (15)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ... (16).

English version

The exporter of the products covered by this document [customs authorization No ... (15)] declares that, except where otherwise clearly indicated, these products are of ... (16) preferential origin.

French version

L'exportateur des produits couverts par le présent document (autorisation douanière no ... (15)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (16).

Italian version

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ... (15)), dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ... (16).

Latvian version

To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. ... (15)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme ... (16).

Lithuanian version

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr. ... (15)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra ... (16) preferencinės kilmės prekės.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: ... (15)) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk preferenciális ... (16) származásúak.

Maltese version

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. ... (15)) jiddikjara li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali ... (16).

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ... (15)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (16).

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr ... (15)) deklaruje, że — z wyjątkiem gdzie jest to wyraźnie określone — produkty te mają ... (16) preferencyjne pochodzenie.

Portuguese version

O abaixo assinado, exportador dos produtos abrangidos pelo presente documento (autorização aduaneira n.o ... (15)), declara que, salvo indicação expressa em contrário, estes produtos são de origem preferencial ... (16).

Romanian version

Exportatorul produselor ce fac obiectul acestui document [autorizația vamală nr. ... (15)] declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială ... (16).

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia ... (15)) vyhlasuje, že okrem zreteľne označených majú tieto výrobky preferenčný pôvod v ... (16).

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. ... (15)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno ... (16) poreklo.

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ... (15)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (16).

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ... (15)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (16).

Version of the former Yugoslav Republic of Macedonia

Извозникот на производите што ги покрива овој документ (царинска дозвола бр. ... (15)) изјавува дека, освен ако тоа не е јасно поинаку назначено, овие производи имаат преференцијално потекло ... (16).

... (17)

(Place and date)

... (18).

(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)

‘ANNEX V

PRODUCTS EXCLUDED FROM THE CUMULATION PROVIDED FOR IN ARTICLE 3 AND ARTICLE 4

| CN code | Description |
| --- | --- |
| 1704 90 99 | Other sugar confectionery, not containing cocoa |
| 1806 10 30
  1806 10 90 | Chocolate and other food preparations containing cocoa






  – | Cacao powder, containing added sugar or sweetening matter: |

CN code

Description

1704 90 99

Other sugar confectionery, not containing cocoa

1806 10 30

1806 10 90

Chocolate and other food preparations containing cocoa

–

Cacao powder, containing added sugar or sweetening matter:

| – – | Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose |
| --- | --- |

– –

Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

| – – | Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose |
| --- | --- |

– –

Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

1806 20 95

| – | Other food preparations containing cocoa in block, slabs or bars weighting more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packaging of a content exceeding 2 kg |
| --- | --- |

–

Other food preparations containing cocoa in block, slabs or bars weighting more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packaging of a content exceeding 2 kg

| – – | Other |
| --- | --- |

– –

Other

| – – – | Other |
| --- | --- |

– – –

Other

1901 90 99

Malt extract, food preparations of flour, groats, meal, starch or malt extract, nit 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

| – | Other |
| --- | --- |

–

Other

| – – | Other (than malt extract) |
| --- | --- |

– –

Other (than malt extract)

| – – – | Other |
| --- | --- |

– – –

Other

2101 12 98

Other preparations with a basis of coffee

2101 20 98

Other preparations with a basis of tea or maté

2106 90 59

Food preparations not elsewhere specified or included

| – | Other |
| --- | --- |

–

Other

| – – | Other |
| --- | --- |

– –

Other

2106 90 98

Food preparations not elsewhere specified or included:

| – | Other (than protein concentrates and textured protein substances) |
| --- | --- |

–

Other (than protein concentrates and textured protein substances)

| – – | Other |
| --- | --- |

– –

Other

| – – – | Other |
| --- | --- |

– – –

Other

3302 10 29

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:

| – | Of a kind used in the food or drink industries |
| --- | --- |

–

Of a kind used in the food or drink industries

| – – | Of the type used in the drink industries: |
| --- | --- |

– –

Of the type used in the drink industries:

| – – – | Preparations containing all flavouring agents characterizing a beverage: |
| --- | --- |

– – –

Preparations containing all flavouring agents characterizing a beverage:

| – – – – | Of an actual alcoholic strength by volume exceeding 0,5 % |
| --- | --- |

– – – –

Of an actual alcoholic strength by volume exceeding 0,5 %

| – – – – | Other: |
| --- | --- |

– – – –

Other:

| – – – – – | Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch |
| --- | --- |

– – – – –

Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

| – – – – – | Other |
| --- | --- |

– – – – –

Other

JOINT DECLARATION

concerning the Principality of Andorra

| 1. | Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by the former Yugoslav Republic of Macedonia as originating in the Community within the meaning of this Agreement. |
| --- | --- |

1.

Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by the former Yugoslav Republic of Macedonia as originating in the Community within the meaning of this Agreement.

| 2. | Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the products mentioned in the first paragraph. |
| --- | --- |

2.

Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the products mentioned in the first paragraph.

mutatis mutandis

JOINT DECLARATION

concerning the Republic of San Marino

| 1. | Products originating in the Republic of San Marino shall be accepted by the former Yugoslav Republic of Macedonia as originating in the Community within the meaning of this Agreement. |
| --- | --- |

1.

Products originating in the Republic of San Marino shall be accepted by the former Yugoslav Republic of Macedonia as originating in the Community within the meaning of this Agreement.

| 2. | Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the products mentioned in the first paragraph. |
| --- | --- |

2.

Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the products mentioned in the first paragraph.

mutatis mutandis

---

(1)  As defined in the Conclusions of the Council in April 1997 and Commission Communication of May 1999 on the establishment of the Stabilisation and Association process with Western Balkan countries.

1

(2)  Decision No 1/95 of the EC-Turkey Association Council of 22 December 1995 applies to products other than agricultural products as defined in the Agreement establishing an Association between the European Economic Community and Turkey and other than coal and steel products as defined in the Agreement between the European Coal and Steel Community and the Republic of Turkey on trade in products covered by the treaty establishing the European Coal and Steel Community.

2

(3)  For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.

3

(4)  For the special conditions relating to “specific processes”, see Introductory Note 7.2.

4

(5)  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.

5

(6)  A “group” is regarded as any part of the heading separated from the rest by a semicolon.

6

(7)  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

7

(8)  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 %.

8

(9)  For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.

9

(10)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

10

(11)  See Introductory Note 6.

11

(12)  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.

12

(13)  SEMII — Semiconductor Equipment and Materials Institute Incorporated.

13

(14)  This rule shall apply until 31 December 2005.

14

(15)  When the invoice declaration is made out by an approved exporter, the authorization 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.

15

(16)  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”.

16

(17)  These indications may be omitted if the information is contained on the document itself.

17

(18)  In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

18

---