# Official Journal L 260/21 S

| | ISSN 1725-2555 |
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| Official Journal
  of the European Union | L 260 |
| | |
| English edition | Legislation | Volume 4921 September 2006 |

ISSN 1725-2555

Official Journal

of the European Union

L 260

English edition

Legislation

Volume 4921 September 2006

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| Contents | | II   Acts whose publication is not obligatory | page |
| --- | --- | --- | --- |
| | | Council |
| | * | Decision No 1/2006 of the EU-Tunisia Association Council of 28 July 2006 amending Protocol 4 to the Euro-Mediterranean Agreement, concerning the definition of the concept of originating products and methods of administrative cooperation | 1 |
| Protocol 4 concerning the definition of the concept of originating products and methods of administrative cooperation | 3 |

Contents

II   Acts whose publication is not obligatory

page

Council

*

Decision No 1/2006 of the EU-Tunisia Association Council of 28 July 2006 amending Protocol 4 to the Euro-Mediterranean Agreement, concerning the definition of the concept of originating products and methods of administrative cooperation

1

Protocol 4 concerning the definition of the concept of originating products and methods of administrative cooperation

3

| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk. |
| --- | --- |

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.

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II Acts whose publication is not obligatory

Council

| 21.9.2006 | EN | Official Journal of the European Union | L 260/1 |
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21.9.2006

EN

Official Journal of the European Union

L 260/1

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DECISION NO 1/2006 OF THE EU-TUNISIA ASSOCIATION COUNCIL

of 28 July 2006

amending Protocol 4 to the Euro-Mediterranean Agreement, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

(2006/612/EC)

THE ASSOCIATION COUNCIL,

Having regard to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Tunisia, of the other part (1), hereinafter referred to as ‘the Agreement’, signed in Brussels on 17 July 1995, and in particular Article 39 of Protocol 4 thereto,

Whereas:

| (1) | Protocol 4 to the Agreement provides for the bilateral cumulation of origin between the Community and Tunisia, and for full cumulation of origin between the Community, Tunisia, Algeria and Morocco. |
| --- | --- |

(1)

Protocol 4 to the Agreement provides for the bilateral cumulation of origin between the Community and Tunisia, and for full cumulation of origin between the Community, Tunisia, Algeria and Morocco.

| (2) | The extension of the system of cumulation is desirable making it possible to use materials originating in the Community, Bulgaria, Romania, Iceland, Norway, Switzerland (including Liechtenstein), the Faeroe Islands, Turkey or in any other country which is a participant in the Euro-Mediterranean partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 and 28 November 1995, in order to develop trade and promote regional integration. |
| --- | --- |

(2)

The extension of the system of cumulation is desirable making it possible to use materials originating in the Community, Bulgaria, Romania, Iceland, Norway, Switzerland (including Liechtenstein), the Faeroe Islands, Turkey or in any other country which is a participant in the Euro-Mediterranean partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 and 28 November 1995, in order to develop trade and promote regional integration.

| (3) | For the purposes of implementing the extended system of cumulation only between the countries which have fulfilled the necessary conditions and in order to avoid circumvention of customs duties, it is necessary to introduce new provisions concerning certification of origin. |
| --- | --- |

(3)

For the purposes of implementing the extended system of cumulation only between the countries which have fulfilled the necessary conditions and in order to avoid circumvention of customs duties, it is necessary to introduce new provisions concerning certification of origin.

| (4) | For the purposes of implementing the extended system of cumulation and in order to avoid circumvention of customs duties, it is necessary to harmonise the provisions concerning the prohibition of drawback of, or exemption from, customs duties and the processing requirements laid down in Protocol 4 for non-originating materials to obtain originating status. |
| --- | --- |

(4)

For the purposes of implementing the extended system of cumulation and in order to avoid circumvention of customs duties, it is necessary to harmonise the provisions concerning the prohibition of drawback of, or exemption from, customs duties and the processing requirements laid down in Protocol 4 for non-originating materials to obtain originating status.

| (5) | The extended system of cumulation of origin implies that the same provisions on rules of origin apply in the context of preferential agreements concluded between the countries concerned. |
| --- | --- |

(5)

The extended system of cumulation of origin implies that the same provisions on rules of origin apply in the context of preferential agreements concluded between the countries concerned.

| (6) | Goods in transit or storage on the day on which this Decision becomes applicable should be covered by transitional provisions allowing them to benefit from the extended system of cumulation; |
| --- | --- |

(6)

Goods in transit or storage on the day on which this Decision becomes applicable should be covered by transitional provisions allowing them to benefit from the extended system of cumulation;

| (7) | To facilitate trade and simplify administrative tasks it is desirable to allow trade operators to use long-term suppliers' declarations. |
| --- | --- |

(7)

To facilitate trade and simplify administrative tasks it is desirable to allow trade operators to use long-term suppliers' declarations.

| (8) | Joint Declarations concerning the Principality of Andorra and the Republic of San Marino have to be introduced while at the same time Joint Declarations on Articles 1, 19, 33 and 39 do not need to be maintained. |
| --- | --- |

(8)

Joint Declarations concerning the Principality of Andorra and the Republic of San Marino have to be introduced while at the same time Joint Declarations on Articles 1, 19, 33 and 39 do not need to be maintained.

| (9) | Some technical amendments are required in order to correct anomalies in and between the different language versions of the text. |
| --- | --- |

(9)

Some technical amendments are required in order to correct anomalies in and between the different language versions of the text.

| (10) | It is therefore appropriate, for the proper functioning of the Agreement and with a view to facilitating the work of users and customs administrations, to incorporate in a new text of Protocol 4 all the provisions in question, |
| --- | --- |

(10)

It is therefore appropriate, for the proper functioning of the Agreement and with a view to facilitating the work of users and customs administrations, to incorporate in a new text of Protocol 4 all the provisions in question,

HAS DECIDED AS FOLLOWS:

Article 1

Protocol 4 to the Agreement, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation, shall be replaced by the text attached hereto, together with the relevant Joint Declarations.

Article 2

This Decision shall enter into force on the day of its adoption.

It shall apply from the first day of the month following the day of its adoption.

Done at Brussels, 28 July 2006.

For the Association Council

The President

E. TUOMIOJA

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(1)  
  OJ L 97, 30.3.1998, p. 2.

1

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PROTOCOL 4

concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

CONTENTS

TITLE I

GENERAL PROVISIONS

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

Article 1

TITLE II

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

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

Article 2

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

Article 3

| Article 4 | Cumulation in Tunisia |
| --- | --- |

Article 4

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

Article 5

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

Article 6

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

Article 7

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

Article 8

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

Article 9

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

Article 10

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

Article 11

TITLE III

TERRITORIAL REQUIREMENTS

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

Article 12

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

Article 13

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

Article 14

TITLE IV

DRAWBACK OR EXEMPTION

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

Article 15

TITLE V

PROOF OF ORIGIN

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

Article 16

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

Article 17

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

Article 18

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

Article 19

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

Article 20

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

Article 21

| Article 22 | Conditions for making out an invoice declaration or an invoice declaration EUR-MED |
| --- | --- |

Article 22

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

Article 23

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

Article 24

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

Article 25

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

Article 26

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

Article 27

| Article 27a | Supplier's declaration |
| --- | --- |

Article 27a

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

Article 28

| Article 29 | Preservation of proof of origin, supplier's declarations and supporting documents |
| --- | --- |

Article 29

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

Article 30

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

Article 31

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

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

Article 32

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

Article 33

| Article 33a | Verification of supplier's declarations |
| --- | --- |

Article 33a

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

Article 34

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

Article 35

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

Article 36

TITLE VII

CEUTA AND MELILLA

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

Article 37

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

Article 38

TITLE VIII

FINAL PROVISIONS

| Article 39 | Amendments to the Protocol |
| --- | --- |

Article 39

| Article 40 | Transitional provisions for goods in transit or storage |
| --- | --- |

Article 40

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 for the product manufactured to obtain originating status |
| --- | --- |

Annex II:

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

Annex IIIa:

| Annex IIIb: | Specimens of movement certificate EUR-MED and application for a movement certificate EUR-MED |
| --- | --- |

Annex IIIb:

| Annex IVa: | Text of the invoice declaration |
| --- | --- |

Annex IVa:

| Annex IVb: | Text of the invoice declaration EUR-MED |
| --- | --- |

Annex IVb:

| Annex V: | Specimen of the supplier's declaration |
| --- | --- |

Annex V:

| Annex VI | Specimen of the long term supplier's declaration |
| --- | --- |

Annex VI

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 Tunisia 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 Tunisia 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 Tunisia; |
| --- | --- |

(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 Tunisia;

| (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 with which cumulation is applicable 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 Tunisia; |
| --- | --- |

(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 with which cumulation is applicable 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 Tunisia;

| (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 the 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;

| (c) | goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the European Economic Area. |
| --- | --- |

(c)

goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the European Economic Area.

2.   For the purpose of implementing the Agreement, the following products shall be considered as originating in Tunisia:

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

(a)

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

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

(b)

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

3.   The provisions of paragraph 1(c) shall apply only provided a free trade agreement is applicable between, on the one hand, Tunisia and, on the other hand, the EEA EFTA States (Iceland, Liechtenstein and Norway).

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 they are obtained there, incorporating materials originating in Bulgaria, Switzerland (including Liechtenstein) (1), Iceland, Norway, Romania, Turkey or in the Community, 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.   Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if they are obtained there, incorporating materials originating in the Faroe Islands or in any country which is a participant in the Euro-Mediterranean partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 and 28 November 1995, other than Turkey, 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.

3.   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 referred to in paragraphs 1 and 2. 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.

4.   Products, originating in one of the countries referred to in paragraphs 1 and 2, which do not undergo any working or processing in the Community, retain their origin if exported into one of these countries.

4a.   For the purpose of implementing Article 2(1)(b), working or processing carried out in Morocco, Algeria or Tunisia shall be considered as having been carried out in the Community when the products obtained undergo subsequent working or processing in the Community. Where pursuant to this provision the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in the Community only if the working or processing goes beyond the operations referred to in Article 7.

5.   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 (GATT) is applicable between the countries 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 (GATT) is applicable between the countries 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 Tunisia 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 Tunisia 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 Tunisia, through the Commission of the European Communities, 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 referred to in paragraphs 1 and 2.

Article 4

Cumulation in Tunisia

1.   Without prejudice to the provisions of Article 2(2), products shall be considered as originating in Tunisia if they are obtained there, incorporating materials originating in Bulgaria, Switzerland (including Liechtenstein) (2), Iceland, Norway, Romania, Turkey or in the Community, provided that the working or processing carried out in Tunisia 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.   Without prejudice to the provisions of Article 2(2), products shall be considered as originating in Tunisia if they are obtained there, incorporating materials originating in the Faroe Islands or in any country which is a participant in the Euro-Mediterranean partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 and 28 November 1995, other than Turkey, provided that the working or processing carried out in Tunisia goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.

3.   Where the working or processing carried out in Tunisia does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in Tunisia only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraphs 1 and 2. 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 Tunisia.

4.   Products originating in one of the countries referred to in paragraphs 1 and 2 which do not undergo any working or processing in Tunisia shall retain their origin if exported into one of these countries.

4a.   For the purpose of implementing Article 2(2)(b), working or processing carried out in the Community, in Morocco or Algeria shall be considered as having been carried out in Tunisia when the products obtained undergo subsequent working or processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in Tunisia only if the working or processing goes beyond the operations referred to in Article 7.

5.   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 (GATT) is applicable between the countries 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 (GATT) is applicable between the countries 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 Tunisia 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 Tunisia 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).

Tunisia shall provide the Community through the Commission of the European Communities 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 referred to in paragraphs 1 and 2.

Article 5

Wholly obtained products

1.   The following shall be considered as wholly obtained in the Community or in Tunisia:

| (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 Tunisia by their vessels; |
| --- | --- |

(f)

products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of Tunisia 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 of the Community or in Tunisia; |
| --- | --- |

(a)

which are registered or recorded in a Member State of the Community or in Tunisia;

| (b) | which sail under the flag of a Member State of the Community or of Tunisia; |
| --- | --- |

(b)

which sail under the flag of a Member State of the Community or of Tunisia;

| (c) | which are owned to an extent of at least 50 % by nationals of a Member State of the Community or of Tunisia, 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 of the Community or of Tunisia 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 % by nationals of a Member State of the Community or of Tunisia, 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 of the Community or of Tunisia 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 of the Community or of Tunisia;
  and |
| --- | --- |

(d)

of which the master and officers are nationals of a Member State of the Community or of Tunisia;

and

| (e) | of which at least 75 % of the crew are nationals of a Member State of the Community or of Tunisia. |
| --- | --- |

(e)

of which at least 75 % of the crew are nationals of a Member State of the Community or of Tunisia.

Article 6

Sufficiently worked or processed products

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

The conditions referred to above 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 in Annex II, shall not be used in the manufacture of a product may nevertheless be used, provided that:

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

(a)

their total value does not exceed 10 % 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 by virtue of this paragraph. |
| --- | --- |

(b)

any of the percentages given in the list for the maximum value of non-originating materials are not exceeded by virtue 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; |
| --- | --- |

(m)

simple mixing of products, whether or not of different kinds;

| (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 Tunisia 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 % of the ex-works price of the set.

Article 11

Neutral elements

In order to determine whether a product is an originating product, 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 neither enter into the final composition of the product nor are intended to do so. |
| --- | --- |

(d)

goods which neither enter into the final composition of the product nor are intended to do so.

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

1.   Except as provided for in Article 2(1)(c), 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 Tunisia.

2.   Except as provided for in Articles 3 and 4, where originating goods exported from the Community or from Tunisia 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 Tunisia on materials exported from the Community or from Tunisia and subsequently re-imported there, provided:

| (a) | the said materials are wholly obtained in the Community or in Tunisia 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 Tunisia 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 Tunisia by applying the provisions of this Article does not exceed 10 % 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 Tunisia by applying the provisions of this Article does not exceed 10 % 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 Tunisia. However, 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 Tunisia 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 Tunisia, 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 this Article and done outside the Community or Tunisia 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 Tunisia or through the territories of the other countries referred to in Articles 3 and 4 with which cumulation is applicable. 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 Tunisia.

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 with which cumulation is applicable and sold after the exhibition for importation in the Community or in Tunisia 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 Tunisia 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 Tunisia 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 Tunisia; |
| --- | --- |

(b)

the products have been sold or otherwise disposed of by that exporter to a person in the Community or in Tunisia;

| (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 shall 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 shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which the products 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. | (a) | Non-originating materials used in the manufacture of products originating in the Community, in Tunisia or in one of the other countries 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 Tunisia to drawback of, or exemption from, customs duties of whatever kind. |
| --- | --- | --- |
| (b) | Products falling within Chapter 3 and headings 1604 and 1605 of the Harmonised System and originating in the Community as provided for in Article 2(1)(c), 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 to drawback of, or exemption from, customs duties of whatever kind. |

1.

(a)

Non-originating materials used in the manufacture of products originating in the Community, in Tunisia or in one of the other countries 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 Tunisia to drawback of, or exemption from, customs duties of whatever kind.

(b)

Products falling within Chapter 3 and headings 1604 and 1605 of the Harmonised System and originating in the Community as provided for in Article 2(1)(c), 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 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 Tunisia to materials used in the manufacture and to products covered by paragraph 1(b), 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.

6.   The prohibition in paragraph 1 shall not apply if the products are considered as originating in the Community or Tunisia without application of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4.

7.   Notwithstanding paragraph 1, Tunisia may, except for products falling within Chapters 1 to 24 of the Harmonised System, apply arrangements for drawback of, or exemption from, customs duties or charges having an equivalent effect, applicable to non-originating materials used in the manufacture of originating products, subject to the following provisions:

| (a) | a 5 % rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of the Harmonised System, or such lower rate as is in force in Tunisia; |
| --- | --- |

(a)

a 5 % rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of the Harmonised System, or such lower rate as is in force in Tunisia;

| (b) | a 10 % rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of the Harmonised System, or such lower rate as is in force in Tunisia. |
| --- | --- |

(b)

a 10 % rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of the Harmonised System, or such lower rate as is in force in Tunisia.

The provisions of this paragraph shall apply until 31 December 2009 and may be reviewed by common accord.

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

1.   Products originating in the Community shall, on importation into Tunisia, and products originating in Tunisia shall, on importation into the Community, benefit from the provisions of the Agreement upon submission of one of the following proofs of origin:

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

(a)

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

| (b) | a movement certificate EUR-MED, a specimen of which appears in Annex IIIb; |
| --- | --- |

(b)

a movement certificate EUR-MED, a specimen of which appears in Annex IIIb;

| (c) | in the cases specified in Article 22(1), a declaration, subsequently referred to as the ‘invoice declaration’ or ‘the invoice declaration EUR-MED’, 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 texts of the invoice declarations appear in Annexes IVa and b. |
| --- | --- |

(c)

in the cases specified in Article 22(1), a declaration, subsequently referred to as the ‘invoice declaration’ or ‘the invoice declaration EUR-MED’, 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 texts of the invoice declarations appear in Annexes IVa and b.

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

Article 17

Procedure for the issue of a movement certificate EUR.1 or EUR-MED

1.   A movement certificate EUR.1 or EUR-MED 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 in both the movement certificate EUR.1 or EUR-MED and the application form, specimens of which appear in the Annexes IIIa and b. 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 national law of the exporting country. If the forms are handwritten, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall 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 or EUR-MED 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 or EUR-MED 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.   Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the Community or of Tunisia in the following cases:

| — | if the products concerned can be considered as products originating in the Community, or in Tunisia, without application of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol; |
| --- | --- |

—

if the products concerned can be considered as products originating in the Community, or in Tunisia, without application of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol;

| — | if the products concerned can be considered as products originating in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, without application of cumulation with materials originating in one of the countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol, provided a certificate EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin; |
| --- | --- |

—

if the products concerned can be considered as products originating in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, without application of cumulation with materials originating in one of the countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol, provided a certificate EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin;

| — | if the products concerned can be considered as products originating in the Community or in Tunisia, with application of the cumulation referred to in Articles 3(4a) and 4(4a), and fulfil the other requirements of this Protocol. |
| --- | --- |

—

if the products concerned can be considered as products originating in the Community or in Tunisia, with application of the cumulation referred to in Articles 3(4a) and 4(4a), and fulfil the other requirements of this Protocol.

5.   A movement certificate EUR-MED shall be issued by the customs authorities of a Member State of the Community or of Tunisia, if the products concerned can be considered as products originating in the Community, in Tunisia or in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the requirements of this Protocol and:

| — | cumulation was applied with materials originating in one of the other countries referred to in Articles 3 and 4, or |
| --- | --- |

—

cumulation was applied with materials originating in one of the other countries referred to in Articles 3 and 4, or

| — | the products may be used as materials in the context of cumulation for the manufacture of products for export to one of the other countries referred to in Articles 3 and 4, or |
| --- | --- |

—

the products may be used as materials in the context of cumulation for the manufacture of products for export to one of the other countries referred to in Articles 3 and 4, or

| — | the products may be re-exported from the country of destination to one of the other countries referred to in Articles 3 and 4. |
| --- | --- |

—

the products may be re-exported from the country of destination to one of the other countries referred to in Articles 3 and 4.

6.   A movement certificate EUR-MED shall contain one of the following statements in English in box 7:

| — | if origin has been obtained by application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:

  ‘CUMULATION APPLIED WITH ......’ (name of the country/countries), |
| --- | --- |

—

if origin has been obtained by application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:

‘CUMULATION APPLIED WITH ......’ (name of the country/countries),

| — | if origin has been obtained without the application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:

  ‘NO CUMULATION APPLIED’. |
| --- | --- |

—

if origin has been obtained without the application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:

‘NO CUMULATION APPLIED’.

7.   The customs authorities issuing movement certificates EUR.1 or EUR-MED 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.

8.   The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated in Box 11 of the certificate.

9.   A movement certificate EUR.1 or EUR-MED 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 or EUR-MED issued retrospectively

1.   Notwithstanding Article 17(9), a movement certificate EUR.1 or EUR-MED 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 or EUR-MED 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 or EUR-MED was issued but was not accepted at importation for technical reasons.

2.   Notwithstanding Article 17(9), a movement certificate EUR-MED may be issued after exportation of the products to which it relates and for which a movement certificate EUR.1 was issued at the time of exportation, provided that it is demonstrated to the satisfaction of the customs authorities that the conditions referred to in Article 17(5) are satisfied.

3.   For the implementation of paragraphs 1 and 2, the exporter shall indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 or EUR-MED relates, and state the reasons for his request.

4.   The customs authorities may issue a movement certificate EUR.1 or EUR-MED retrospectively only after verifying that the information supplied in the exporter's application complies with that in the corresponding file.

5.   Movement certificates EUR.1 or EUR-MED issued retrospectively shall be endorsed with the following phrase in English:

‘ISSUED RETROSPECTIVELY’

Movement certificates EUR-MED issued retrospectively by application of paragraph 2 shall be endorsed with the following phrase in English:

‘ISSUED RETROSPECTIVELY (Original EUR.1 No ..........[date and place of issue]
  ’

6.   The endorsement referred to in paragraph 5 shall be inserted in Box 7 of the movement certificate EUR.1 or EUR-MED.

Article 19

Issue of a duplicate movement certificate EUR.1 or EUR-MED

1.   In the event of theft, loss or destruction of a movement certificate EUR.1 or EUR-MED, 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 shall be endorsed with the following word in English:

‘DUPLICATE’

3.   The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1 or EUR-MED.

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

Article 20

Issue of movement certificates EUR.1 or EUR-MED 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 Tunisia, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 or EUR-MED for the purpose of sending all or some of these products elsewhere within the Community or Tunisia. The replacement movement certificate(s) EUR.1 or EUR-MED 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 (hereinafter referred to as the ‘method’) to be used for managing such stocks.

2.   The 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 had there been physical segregation of the stocks.

3.   The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions deemed appropriate.

4.   The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.

5.   The beneficiary of the method may make out 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 authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation 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 or an invoice declaration EUR-MED

1.   An invoice declaration or an invoice declaration EUR-MED as referred to in Article 16(1)(c) 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.   Without prejudice to paragraph 3, an invoice declaration may be made out in the following cases:

| — | if the products concerned may be considered as products originating in the Community, or in Tunisia, without application of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol; |
| --- | --- |

—

if the products concerned may be considered as products originating in the Community, or in Tunisia, without application of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol;

| — | if the products concerned may be considered as products originating in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, without application of cumulation with materials originating in one of the countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol, provided a certificate EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin; |
| --- | --- |

—

if the products concerned may be considered as products originating in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, without application of cumulation with materials originating in one of the countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol, provided a certificate EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin;

| — | if the products concerned may be considered as products originating in the Community or in Tunisia, with application of the cumulation referred to in Articles 3(4a) and 4(4a), and fulfil the other requirements of this Protocol. |
| --- | --- |

—

if the products concerned may be considered as products originating in the Community or in Tunisia, with application of the cumulation referred to in Articles 3(4a) and 4(4a), and fulfil the other requirements of this Protocol.

3.   An invoice declaration EUR-MED may be made out if the products concerned may be considered as products originating in the Community, in Tunisia or in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the requirements of this Protocol and:

| — | cumulation was applied with materials originating in one of the other countries referred to in Articles 3 and 4, or |
| --- | --- |

—

cumulation was applied with materials originating in one of the other countries referred to in Articles 3 and 4, or

| — | the products may be used as materials in the context of cumulation for the manufacture of products for export to one of the other countries referred to in Articles 3 and 4, or |
| --- | --- |

—

the products may be used as materials in the context of cumulation for the manufacture of products for export to one of the other countries referred to in Articles 3 and 4, or

| — | the products may be re-exported from the country of destination to one of the other countries referred to in Articles 3 and 4. |
| --- | --- |

—

the products may be re-exported from the country of destination to one of the other countries referred to in Articles 3 and 4.

4.   An invoice declaration EUR-MED shall contain one of the following statements in English:

| — | if origin has been obtained by application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:

  ‘CUMULATION APPLIED WITH ......’ (name of the country/countries), |
| --- | --- |

—

if origin has been obtained by application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:

‘CUMULATION APPLIED WITH ......’ (name of the country/countries),

| — | if origin has been obtained without application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:

  ‘NO CUMULATION APPLIED’. |
| --- | --- |

—

if origin has been obtained without application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:

‘NO CUMULATION APPLIED’.

5.   The exporter making out an invoice declaration or an invoice declaration EUR-MED 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.

6.   An invoice declaration or an invoice declaration EUR-MED 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 Annexes IVa and b, using one of the linguistic versions set out in these Annexes and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.

7.   Invoice declarations and invoice declarations EUR-MED 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.

8.   An invoice declaration or an invoice declaration EUR-MED 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 at the latest 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 or invoice declarations EUR-MED irrespective of the value of the products concerned. An exporter seeking such authorisation shall 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 authorisation number which shall appear on the invoice declaration or on the invoice declaration EUR-MED.

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

5.   The customs authorities may withdraw the authorisation 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 authorisation.

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 shall 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 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 27a

Supplier's declaration

1.   When a movement certificate EUR.1 is issued, or an invoice declaration is made out, in the Community or Tunisia for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the Community which have undergone working or processing in these countries without having obtained preferential originating status, have been used, account shall be taken of the supplier's declaration given for these goods in accordance with this Article.

2.   The supplier's declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in Algeria, Morocco, Tunisia or the Community by the goods concerned for the purpose of determining whether the products in the manufacture of which these goods are used, may be considered as products originating in the Community or Tunisia and fulfil the other requirements of this Protocol.

3.   A separate supplier's declaration shall, except in cases provided in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex V on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.

4.   Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in Algeria, Morocco, Tunisia or the Community is expected to remain constant for considerable periods of time, he may provide a single supplier's declaration to cover subsequent consignments of those goods, hereinafter referred to as a ‘long-term supplier's declaration’.

A long-term supplier's declaration may normally be valid for a period of up to one year from the date of making out the declaration. The customs authorities of the country where the declaration is made out lay down the conditions under which longer periods may be used.

The long-term supplier's declaration shall be made out by the supplier in the form prescribed in Annex VI and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by this declaration or together with his first consignment.

The supplier shall inform his customer immediately if the long-term supplier's declaration is no longer applicable to the goods supplied.

5.   The supplier's declaration referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in which the Agreement is drawn up, in accordance with the provisions of the national law of the country where it is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.

6.   The supplier making out a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on this declaration is correct.

Article 28

Supporting documents

The documents referred to in Articles 17(3), 22(5) and 27a(6) used for the purpose of proving that products covered by a movement certificate EUR.1 or EUR-MED or an invoice declaration or invoice declaration EUR-MED may be considered as products originating in the Community, in Tunisia or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol and that the information given in a supplier's declaration is correct, may consist, inter alia, of the following:

inter alia,

| (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 Tunisia where these documents are used in accordance with national law; |
| --- | --- |

(b)

documents proving the originating status of materials used, issued or made out in the Community or in Tunisia where these documents are used in accordance with national law;

| (c) | documents proving the working or processing of materials in the Community or in Tunisia, issued or made out in the Community or in Tunisia, where these documents are used in accordance with national law; |
| --- | --- |

(c)

documents proving the working or processing of materials in the Community or in Tunisia, issued or made out in the Community or in Tunisia, where these documents are used in accordance with national law;

| (d) | movement certificates EUR.1 or EUR-MED or invoice declarations or invoice declarations EUR-MED proving the originating status of materials used, issued or made out in the Community or in Tunisia in accordance with this Protocol, or in one of the other countries 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 EUR-MED or invoice declarations or invoice declarations EUR-MED proving the originating status of materials used, issued or made out in the Community or in Tunisia in accordance with this Protocol, or in one of the other countries 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 Tunisia 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 Tunisia by application of Article 12, proving that the requirements of that Article have been satisfied;

| (f) | supplier's declaration proving the working or processing undergone in the Community, Tunisia, Morocco or Algeria by materials used, made out in one of these countries. |
| --- | --- |

(f)

supplier's declaration proving the working or processing undergone in the Community, Tunisia, Morocco or Algeria by materials used, made out in one of these countries.

Article 29

Preservation of proof of origin, supplier's declarations and supporting documents

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

2.   The exporter making out an invoice declaration or invoice declaration EUR-MED shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 22(5).

2a.   The supplier making out a supplier's declaration shall keep for at least three years copies of the declaration and of the invoice, delivery notes or other commercial document to which this declaration is annexed as well as the documents referred to in Article 27a(6).

The supplier making out a long-term supplier's declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 27a(6). This period shall begin from the date of expiry of validity of the long-term supplier's declaration

3.   The customs authorities of the exporting country issuing a movement certificate EUR.1 or EUR-MED 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 EUR-MED and the invoice declarations and invoice declarations EUR-MED 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 Tunisia and of the other countries 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 each year. The amounts shall be communicated to the Commission of the European Communities by 15 October and shall apply from 1 January the following year. The Commission of the European Communities 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 %. 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 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value.

5.   The amounts expressed in euro shall be reviewed by the Association Committee at the request of the Community or of Tunisia. When carrying out this review, the 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 Tunisia shall provide each other, through the Commission of the European Communities, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and EUR-MED, and with the addresses of the customs authorities responsible for verifying those certificates, invoice declarations and invoice declarations EUR-MED or supplier's declarations.

2.   In order to ensure the proper application of this Protocol, the Community and Tunisia shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 and EUR-MED, the invoice declarations and the invoice declarations EUR-MED or the supplier's 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 paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 or EUR-MED and the invoice, if it has been submitted, the invoice declaration or the invoice declaration EUR-MED, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request for verification. 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 thereof as soon as possible. These results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in the Community, in Tunisia or in one of the other countries 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 ten 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 33a

Verification of supplier's declarations

1.   Subsequent verifications of supplier's declarations or long-term supplier's declarations may be carried out at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an invoice declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

2.   For the purposes of implementing paragraph 1, the customs authorities of the country referred to in paragraph 1 shall return the supplier's declaration and invoice(s), delivery note(s) or other commercial documents concerning goods covered by this declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form for the request for verification.

They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier's declaration is incorrect.

3.   The verification shall be carried out by the customs authorities of the country where the supplier's declaration was made out. For this purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier's accounts or any other check which they consider appropriate.

4.   The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the information given in the supplier's declaration is correct and make it possible for them to determine whether and to what extent this supplier's declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an invoice declaration.

Article 34

Dispute settlement

Where disputes arise in relation to the verification procedures of Articles 33 and 33a 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 Association Committee.

In all cases, the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that 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 Tunisia 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 way of derogation from paragraph 1, when products originating in the Community or in Tunisia 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 or EUR-MED at the exporter's request, if the treatment or processing undergone complies 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 and Melilla.

2.   Products originating in Tunisia, 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. Tunisia 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 applying 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 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 originate in Tunisia 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 originate in Tunisia 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 Tunisia:






  (a) | products wholly obtained in Tunisia; |
| --- | --- | --- |

2.

products originating in Tunisia:

(a)

products wholly obtained in Tunisia;

| (b) | products obtained in Tunisia, 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 Tunisia, 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 originate 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 originate 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 ‘Tunisia’ and ‘Ceuta and Melilla’ in Box 2 of movement certificates EUR.1 or EUR-MED or on invoice declarations or on invoice declarations EUR-MED. 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 EUR-MED or on invoice declarations or on invoice declarations EUR-MED.

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

Article 40

Transitional provision for goods in transit or storage

The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of this Protocol are either in transit or are in the Community or in Tunisia in temporary storage in customs warehouses or in free zones, subject to the submission to the customs authorities of the importing country, within four months of the said date, of a movement certificate EUR.1 or EUR-MED issued retrospectively by the customs authorities of the exporting country together with the documents showing that the goods have been transported directly in accordance with Article 13.

---

(1)  The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting Party to the Agreement on the European Economic Area.

1

(2)  The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting Party to the Agreement on the European Economic Area.

2

ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1

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

Note 2

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

2.1.

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

2.2.

| 2.3. | Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4. |
| --- | --- |

2.3.

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

2.4.

Note 3

| 3.1. | The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in 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 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 ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used. |
| --- | --- |

3.1.

Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading ex 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 ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

| 3.2. | The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not. |
| --- | --- |

3.2.

| 3.3. | Without prejudice to Note 3.2, where a rule uses the expression ‘Manufacture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.
  However, the expression ‘Manufacture from materials of any heading, including other materials of heading ...’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list. |
| --- | --- |

3.3.

However, the expression ‘Manufacture from materials of any heading, including other materials of heading ...’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.

| 3.4. | When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.

  Example:

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

3.4.

Example:

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

| 3.5. | Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).

  Example:

  The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
  However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

  Example:

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

3.5.

Example:

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

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

Example:

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

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

3.6.

Note 4:

| 4.1. | The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun. |
| --- | --- |

4.1.

| 4.2. | The term ‘natural fibres’ includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305. |
| --- | --- |

4.2.

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

4.3.

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

4.4.

Note 5

| 5.1. | Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4.) |
| --- | --- |

5.1.

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






  — | silk, |
| --- | --- | --- |

5.2.

The following are the basic textile materials:

—

silk,

| — | wool, |
| --- | --- |

—

wool,

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

—

coarse animal hair,

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

—

fine animal hair,

| — | horsehair, |
| --- | --- |

—

horsehair,

| — | cotton, |
| --- | --- |

—

cotton,

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

—

paper-making materials and paper,

| — | flax, |
| --- | --- |

—

flax,

| — | true hemp, |
| --- | --- |

—

true hemp,

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

—

jute and other textile bast fibres,

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

—

sisal and other textile fibres of the genus Agave,

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

—

coconut, abaca, ramie and other vegetable textile fibres,

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

—

synthetic man-made filaments,

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

—

artificial man-made filaments,

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

—

current-conducting filaments,

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

—

synthetic man-made staple fibres of polypropylene,

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

—

synthetic man-made staple fibres of polyester,

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

—

synthetic man-made staple fibres of polyamide,

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

—

synthetic man-made staple fibres of polyacrylonitrile,

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

—

synthetic man-made staple fibres of polyimide,

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

—

synthetic man-made staple fibres of polytetrafluoroethylene,

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

—

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

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

—

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

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

—

other synthetic man-made staple fibres,

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

—

artificial man-made staple fibres of viscose,

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

—

other artificial man-made staple fibres,

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

—

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

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

—

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

| — | products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film, |
| --- | --- |

—

products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,

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

—

other products of heading 5605.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.

Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.

Example:

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

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

5.3.

| 5.4. | In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film’, this tolerance is 30 % in respect of this strip. |
| --- | --- |

5.4.

Note 6:

| 6.1. | Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product. |
| --- | --- |

6.1.

| 6.2. | Without prejudice to Note 6.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles.

  Example:

  If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles. |
| --- | --- |

6.2.

Example:

If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.

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

6.3.

Note 7

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






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

7.1.

(a)

vacuum-distillation;

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

(b)

redistillation by a very thorough fractionation process;

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

(c)

cracking;

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

(d)

reforming;

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

(e)

extraction by means of selective solvents;

| (f) | the process comprising all 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; |
| --- | --- | --- |

7.2.

(a)

vacuum-distillation;

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

(b)

redistillation by a very thorough fractionation process;

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

(c)

cracking;

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

(d)

reforming;

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

(e)

extraction by means of selective solvents;

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

(f)

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

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

(g)

polymerisation;

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

(h)

alkylation;

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

(i)

isomerisation;

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

(m)

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

| (n) | in respect of heavy oils other than gas oils and fuel oils of heading ex 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 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 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 ex 2712 only, de-oiling by fractional crystallisation.

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

7.3.

ANNEX II

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO 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 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 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 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 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 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 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 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 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 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 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 ex Chapter 17

Sugars and sugar confectionery; except for:

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

ex 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 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 therefor 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 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 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 ex 2004 and

ex 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 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 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 ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex ex 2525

Mica powder

Grinding of mica or mica waste

ex 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 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 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 oC (including mixtures of petroleum spirit and benzole), for use as power or heating fuels

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

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

ex 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) (2)

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) (2)

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) (2)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials

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

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

2714

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

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

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

2715

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

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

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

ex 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 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 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 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 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 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 ex 2901

Acyclic hydrocarbons for use as power or heating fuels

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

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

ex ex 2902

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

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

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

ex 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 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 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 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 ex 3006

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

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

ex ex Chapter 31

Fertilisers; except for:

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

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

ex ex 3105

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

| – | sodium nitrate |
| --- | --- |

–

sodium nitrate

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

–

calcium cyanamide

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

–

potassium sulphate

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

–

magnesium potassium sulphate

Manufacture:

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

–

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

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

–

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

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

ex 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 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 (3)

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 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’ (4) 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 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 ex 3403

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

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

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

3404

Artificial waxes and prepared waxes:

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

–

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

Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

| – | Other |
| --- | --- |

–

Other

Manufacture from materials of any heading, except:

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

–

hydrogenated oils having the character of waxes of heading 1516 ,

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

| – | 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

ex 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 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 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 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 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 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 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 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 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-oxidising preparations and other compound stabilizers for rubber or plastics

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

3813

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

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

3814

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

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

3818

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

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

3819

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

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

3820

Anti-freezing preparations and prepared de-icing fluids

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

3822

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

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

3823

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

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

–

Industrial monocarboxylic fatty acids, acid oils from refining

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

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

–

Industrial fatty alcohols

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

3824

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

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

–

The following of this heading:

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

– –

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

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

– –

Naphthenic acids, their water-insoluble salts and their esters

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

– –

Sorbitol other than that of heading 2905

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

– –

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

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

– –

Ion exchangers

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

– –

Getters for vacuum tubes

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

– –

Alkaline iron oxide for the purification of gas

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

– –

Ammoniacal gas liquors and spent oxide produced in coal gas purification

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

– –

Sulphonaphthenic acids, their water-insoluble salts and their esters

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

– –

Fusel oil and Dippel's oil

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

– –

Mixtures of salts having different anions

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

– –

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

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

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

| – | Other |
| --- | --- |

–

Other

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

3901 to 3915

Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 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 (5) |
| --- | --- |

–

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 (5)

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 (5)

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

ex 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 (5)

| – | 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 ex 3916 , ex ex 3917 , ex ex 3920 and ex 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 (5) |
| --- | --- |

–

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 (5)

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 (5)

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

ex ex 3916 and

ex 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 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 ex 3921

Foils of plastic, metallised

Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron (6)

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 ex Chapter 40

Rubber and articles thereof; except for:

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

ex 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 ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex 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 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 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 ex Chapter 43

Furskins and artificial fur; manufactures thereof; except for:

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

ex 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 ex Chapter 44

Wood and articles of wood; wood charcoal; except for:

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

ex ex 4403

Wood roughly squared

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

ex 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 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 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 ex 4410 to ex ex 4413

Beadings and mouldings, including moulded skirting and other moulded boards

Beading or moulding

ex ex 4415

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

Manufacture from boards not cut to size

ex 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 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 ex 4421

Match splints; wooden pegs or pins for footwear

Manufacture from wood of any heading, except drawn wood of heading 4409

ex 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 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 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 ex 4818

Toilet paper

Manufacture from paper-making materials of Chapter 47

ex 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 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 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 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 ex Chapter 50

Silk; except for:

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

ex 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 ex 5006

Silk yarn and yarn spun from silk waste

Manufacture from (7):

| – | 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 (7)

| – | Other |
| --- | --- |

–

Other

Manufacture from (7):

| – | 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 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 (7):

| – | 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 (7)

| – | Other |
| --- | --- |

–

Other

Manufacture from (7):

| – | 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 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 (7):

| – | 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 (7)

| – | Other |
| --- | --- |

–

Other

Manufacture from (7):

| – | 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 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 (7):

| – | 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 (7)

| – | Other |
| --- | --- |

–

Other

Manufacture from (7):

| – | 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 (7):

| – | 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 (7)

| – | Other |
| --- | --- |

–

Other

Manufacture from (7):

| – | 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 (7):

| – | 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 (7)

| – | Other |
| --- | --- |

–

Other

Manufacture from (7):

| – | 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 ex Chapter 56

Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:

Manufacture from (7):

| – | 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 (7):

| – | 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 (7):

| – | 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 (7):

| – | 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 (7):

| – | 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 (7):

| – | 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 (7):

| – | 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 (7):

| – | 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 (7):

| – | 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 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 (7)

| – | Other |
| --- | --- |

–

Other

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

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5  % of the ex-works price of the product

5805

Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

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

5810

Embroidery in the piece, in strips or in motifs

Manufacture:

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

–

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

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

–

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

5901

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

Manufacture from yarn

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:

| – | Containing not more than 90 % by weight of textile materials |
| --- | --- |

–

Containing not more than 90 % by weight of textile materials

Manufacture from yarn

| – | Other |
| --- | --- |

–

Other

Manufacture from chemical materials or textile pulp

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

Manufacture from yarn

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5  % of the ex-works price of the product

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

Manufacture from yarn (7)

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 (7):

| – | 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 (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

| – | 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 (7):

| – | coir yarn, |
| --- | --- |

–

coir yarn,

| – | the following materials: |
| --- | --- |

–

the following materials:

| – – | yarn of polytetrafluoroethylene (8), |
| --- | --- |

– –

yarn of polytetrafluoroethylene (8),

| – – | 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 (8), |
| --- | --- |

– –

monofil of polytetrafluoroethylene (8),

| – – | 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 (8), |
| --- | --- |

– –

glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (8),

| – – | 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 (7):

| – | 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 (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

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 (7)
   (9)

| – | Other |
| --- | --- |

–

Other

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

ex ex Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted; except for:

Manufacture from yarn (7)
   (9)

ex ex 6202 ,

ex ex 6204 ,

ex ex 6206 ,

ex ex 6209 and

ex ex 6211

Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered

Manufacture from yarn (9)

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 (9)

ex ex 6210 and

ex ex 6216

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

Manufacture from yarn (9)

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 (9)

6213 and

6214

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

| – | Embroidered |
| --- | --- |

–

Embroidered

Manufacture from unbleached single yarn (7)
   (9)

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 (9)

| – | Other |
| --- | --- |

–

Other

Manufacture from unbleached single yarn (7)
   (9)

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 (9)

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 (9)

| – | 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 (9)

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 (9)

| – | 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 (9)

ex 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 (7):

| – | 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 (9)
   (10)

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 (9)
   (10)

6305

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

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

6306

Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:

| – | Of non-wovens |
| --- | --- |

–

Of non-wovens

Manufacture from (7)
   (9):

| – | natural fibres, or |
| --- | --- |

–

natural fibres, or

| – | chemical materials or textile pulp |
| --- | --- |

–

chemical materials or textile pulp

| – | Other |
| --- | --- |

–

Other

Manufacture from unbleached single yarn (7)
   (9)

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 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 ex Chapter 65

Headgear and parts thereof; except for:

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

6503

Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501 , whether or not lined or trimmed

Manufacture from yarn or textile fibres (9)

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 (9)

ex 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 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 ex 6803

Articles of slate or of agglomerated slate

Manufacture from worked slate

ex 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 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 ex Chapter 70

Glass and glassware; except for:

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

ex ex 7003 ,

ex ex 7004 and

ex 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 (11) |
| --- | --- |

–

Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (11)

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 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 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 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 ex 7102 ,

ex ex 7103 and

ex 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 ex 7107 ,

ex ex 7109 and

ex 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 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 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 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 ex Chapter 73

Articles of iron or steel; except for:

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

ex ex 7301

Sheet piling

Manufacture from materials of heading 7206

7302

Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails

Manufacture from materials of heading 7206

7304 , 7305 and 7306

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

Manufacture from materials of heading 7206 , 7207 , 7218 or 7224

ex 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 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 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 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 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 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 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 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 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 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 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 ex Chapter 83

Miscellaneous articles of base metal; except for:

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

ex 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 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 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 ex 8401

Nuclear fuel elements

Manufacture from materials of any heading, except that of the product (12)

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 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 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 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 ex 8419

Machines for wood, paper pulp, paper and paperboard industries

Manufacture in which:

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

–

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

| – | within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

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

8420

Calendering or other rolling machines, other than for metals or glass, and cylinders therefor

Manufacture in which:

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

–

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

| – | within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

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

8423

Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds

Manufacture:

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

–

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

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

–

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

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

8425 to 8428

Lifting, handling, loading or unloading machinery

Manufacture in which:

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

–

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

| – | within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

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

8429

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:

| – | Road rollers |
| --- | --- |

–

Road rollers

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

| – | Other |
| --- | --- |

–

Other

Manufacture in which:

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

–

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

| – | within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

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

8430

Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers

Manufacture in which:

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

–

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

| – | within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product

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

ex ex 8431

Parts suitable for use solely or principally with road rollers

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

8439

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

Manufacture in which:

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

–

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

| – | within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

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

8441

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

Manufacture in which:

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

–

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

| – | within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product

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

8444 to 8447

Machines of these headings for use in the textile industry

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

ex ex 8448

Auxiliary machinery for use with machines of headings 8444 and 8445

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

8452

Sewing machines, other than book-sewing machines of heading 8440 ; furniture, bases and covers specially designed for sewing machines; sewing machine needles:

| – | Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor |
| --- | --- |

–

Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor

Manufacture in which:

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

–

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

| – | the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and |
| --- | --- |

–

the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and

| – | the thread-tension, crochet and zigzag mechanisms used are originating |
| --- | --- |

–

the thread-tension, crochet and zigzag mechanisms used are originating

| – | Other |
| --- | --- |

–

Other

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

8456 to 8466

Machine-tools and machines and their parts and accessories of headings 8456 to 8466

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

8469 to 8472

Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)

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

8480

Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

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

8482

Ball or roller bearings

Manufacture:

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

–

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

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

–

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

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

8484

Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals

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

8485

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter

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

ex 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 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 ex 8518

Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets

Manufacture in which:

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

–

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

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8519

Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device

Manufacture in which:

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

–

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

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8520

Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device

Manufacture in which:

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

–

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

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner

Manufacture in which:

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

–

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

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8522

Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521

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

8523

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37

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

8524

Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:

| – | Matrices and masters for the production of records |
| --- | --- |

–

Matrices and masters for the production of records

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

| – | Other |
| --- | --- |

–

Other

Manufacture in which:

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

–

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

| – | within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product

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

8525

Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras

Manufacture in which:

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

–

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

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8526

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

Manufacture in which:

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

–

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

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8527

Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

Manufacture in which:

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

–

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

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8528

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

Manufacture in which:

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

–

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

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8529

Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 :

| – | Suitable for use solely or principally with video recording or reproducing apparatus |
| --- | --- |

–

Suitable for use solely or principally with video recording or reproducing apparatus

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

| – | Other |
| --- | --- |

–

Other

Manufacture in which:

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

–

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

| – | the value of all the non-originating materials used does not exceed the value of all the originating materials used |
| --- | --- |

–

the value of all the non-originating materials used does not exceed the value of all the originating materials used

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

8535 and

8536

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits

Manufacture in which:

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

–

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

| – | within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product

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

8537

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536 , for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517

Manufacture in which:

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

–

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

| – | within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product |
| --- | --- |

–

within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product

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

ex ex 8541

Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips

Manufacture:

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

–

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

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

–

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

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

8542

Electronic integrated circuits and microassemblies:

| – | 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

| – | 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 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 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, motorised, 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 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 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 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 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 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 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 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 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 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 ex 9401 and

ex 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:

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 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

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 ex Chapter 95

Toys, games and sports requisites; parts and accessories thereof; except for:

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

9503

Other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds

Manufacture:

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

–

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

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

–

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

ex 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 ex Chapter 96

Miscellaneous manufactured articles; except for:

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

ex ex 9601 and

ex ex 9602

Articles of animal, vegetable or mineral carving materials

Manufacture from ‘worked’ carving materials of the same heading as the product

ex 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 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 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

---

(1)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.

(2)  For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.

(3)  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.

(4)  A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.

(5)  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.

(6)  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 %.

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

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

(9)  See Introductory Note 6.

(10)  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.

(11)  SEMII – Semiconductor Equipment and Materials Institute Incorporated.

(12)  This rule shall apply until 31.12.2005.

ANNEX IIIa

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. |
| --- | --- |

1.

| 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. |
| --- | --- |

2.

Image 1

MOVEMENT CERTIFICATE

1. Exporter (Name, full address, country)

EUR.1 No A 000.000

See notes overleaf before completing this form.

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 or territory ...

...

...

(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 2

13. REQUEST FOR VERIFICATION, to

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

...

(Place and date)

...

(Signature)

Stamp

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)

...

(Signature)

Stamp

(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 or territory.

2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused 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 3

APPLICATION FOR A MOVEMENT CERTIFICATE

1. Exporter (Name, full address, country)

EUR.1 No A 000.000

See notes overleaf before completing this form.

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 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)

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

Image 4

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 IIIb

SPECIMENS OF MOVEMENT CERTIFICATE EUR-MED AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR-MED

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. |
| --- | --- |

1.

| 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. |
| --- | --- |

2.

Image 5

MOVEMENT CERTIFICATE

1. Exporter (Name, full address, country)

EUR-MED No A 000.000

See notes overleaf before completing this form.

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

Cumulation applied with ...

(name of the country/countries)

No cumulation applied.

(Insert X in the appropriate box)

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 or territory ...

...

...

(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 6

13. REQUEST FOR VERIFICATION, to

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

...

(Place and date)

...

(Signature)

Stamp

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)

...

(Signature)

Stamp

(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 or territory.

2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused 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 7

APPLICATION FOR A MOVEMENT CERTIFICATE

1. Exporter (Name, full address, country)

EUR-MED No A 000.000

See notes overleaf before completing this form.

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 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

Cumulation applied with ...

(name of the country/countries)

No cumulation applied.

(Insert X in the appropriate box)

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 8

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 IVa

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.

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera no ... (1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ... (2)

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo oprávnění ... (1)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v ... (2).

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ... (1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (2)

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ... (1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte ... (2) Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ... (1)) deklareerib, et need tooted on ... (2) 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. ... (1)] δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ... (2).

English version

The exporter of the products covered by this document (customs authorisation No ... (1)) declares that, except where otherwise clearly indicated, these products are of ... (2) preferential origin.

French version

L'exportateur des produits couverts par le présent document [autorisation douanière no ... (1)] déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle... (2).

Italian version

L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. ... (1)] dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ... (2).

Latvian version

Eksportētājs izstrādājumiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. ... (1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem izstrādājumiem ir priekšrocību izcelsme no ... (2).

Lithuanian version

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr ... (1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra ... (2) preferencinės kilmės prekės.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: ... (1)) kijelentem, hogy eltérő jelzés hiányában az áruk kedvezményes ... (2) származásúak.

Maltese version

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. ... (1)) jiddikjara li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali ... (2).

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ... (1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (2).

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr ... (1)) deklaruje, że, z wyjątkiem, gdzie jest to wyraźnie określone, produkty te mają ... (2) preferencyjne pochodzenie.

Portuguese version

O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o ... (1)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ... (2).

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. ... (1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno ... (2) poreklo.

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia ... (1)) vyhlasuje, že okrem zreteľne označených majú tieto výrobky preferenčný pôvod v ... (2).

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa nro ... (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... (2) alkuperätuotteita.

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr ... (1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).

Arabic version

Image 9

... (3)

(Place and date)

... (4)

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

---

(1)  When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

(2)  Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

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

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

ANNEX IVb

TEXT OF THE INVOICE DECLARATION EUR-MED

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

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera no ... (1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ... (2)

| — | cumulation applied with ........(name of the country/countries) |
| --- | --- |

—

cumulation applied with ........(name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo oprávnění ... (1)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v ... (2).

| — | cumulation applied with ......... (nom du pays/des pays) |
| --- | --- |

—

cumulation applied with ......... (nom du pays/des pays)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ... (1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (2)

| — | cumulation applied with ........(name of the country/countries) |
| --- | --- |

—

cumulation applied with ........(name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ... (1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte ... (2) Ursprungswaren sind.

| — | cumulation applied with ........(name of the country/countries) |
| --- | --- |

—

cumulation applied with ........(name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ... (1)) deklareerib, et need tooted on ... (2) sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

| — | cumulation applied with ........(name of the country/countries) |
| --- | --- |

—

cumulation applied with ........(name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ’ αριθ. ... (1)] δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ... (2).

| — | cumulation applied with ........(name of the country/countries |
| --- | --- |

—

cumulation applied with ........(name of the country/countries

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

English version

The exporter of the products covered by this document (customs authorisation No ... (1)) declares that, except where otherwise clearly indicated, these products are of ... (2) preferential origin.

| — | cumulation applied with ......... (name of the country/countries) |
| --- | --- |

—

cumulation applied with ......... (name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

French version

L'exportateur des produits couverts par le présent document [autorisation douanière no ... (1)] déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle... (2).

| — | cumulation applied with ........(name of the country/countries) |
| --- | --- |

—

cumulation applied with ........(name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Italian version

L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. ... (1)] dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ... (2).

| — | cumulation applied with ........(name of the country/countries) |
| --- | --- |

—

cumulation applied with ........(name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Latvian version

Eksportētājs izstrādājumiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. ... (1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem izstrādājumiem ir priekšrocību izcelsme no ... (2).

| — | cumulation applied with ........(name of the country/countries) |
| --- | --- |

—

cumulation applied with ........(name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Lithuanian version

Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr ... (1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra ... (2) preferencinės kilmės prekės.

| — | cumulation applied with ......... (name of the country/countries) |
| --- | --- |

—

cumulation applied with ......... (name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: ... (1)) kijelentem, hogy eltérő jelzés hiányában az áruk kedvezményes ... (2) származásúak.

| — | cumulation applied with ......... (name of the country/countries) |
| --- | --- |

—

cumulation applied with ......... (name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Maltese version

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. ... (1)) jiddikjara li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali ... (2).

| — | cumulation applied with ......... (name of the country/countries) |
| --- | --- |

—

cumulation applied with ......... (name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ... (1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (2).

| — | cumulation applied with ......... (name of the country/countries) |
| --- | --- |

—

cumulation applied with ......... (name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr ... (1)) deklaruje, że, z wyjątkiem, gdzie jest to wyraźnie określone, produkty te mają ... (2) preferencyjne pochodzenie.

| — | cumulation applied with ......... (name of the country/countries) |
| --- | --- |

—

cumulation applied with ......... (name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Portuguese version

O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o ... (1)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ... (2).

| — | cumulation applied with ......... ((name of the country/countries) |
| --- | --- |

—

cumulation applied with ......... ((name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št ... (1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno ... (2) poreklo.

| — | cumulation applied with ......... (name of the country/countries) |
| --- | --- |

—

cumulation applied with ......... (name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia ... (1)) vyhlasuje, že okrem zreteľne označených majú tieto výrobky preferenčný pôvod v ... (2).

| — | cumulation applied with ......... ........(name of the country/countries) |
| --- | --- |

—

cumulation applied with ......... ........(name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa nro ... (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... (2) alkuperätuotteita.

| — | cumulation applied with ......... (name of the country/countries) |
| --- | --- |

—

cumulation applied with ......... (name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr ... (1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).

| — | cumulation applied with ......... (name of the country/countries) |
| --- | --- |

—

cumulation applied with ......... (name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

Arabic version

Image 10

| — | cumulation applied with ......... (name of the country/countries) |
| --- | --- |

—

cumulation applied with ......... (name of the country/countries)

| — | no cumulation applied (3) |
| --- | --- |

—

no cumulation applied (3)

... (4)

(Place and date)

... (5)

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

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(1)  When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

(2)  Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

(3)  Complete and delete where necessary.

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

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

ANNEX V

SUPPLIER'sS DECLARATIONS

The supplier's 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.

Image 11

SUPPLIER'S DECLARATION

for goods which have undergone working or processing in the Community, Algeria, Morocco or Tunisia without having obtained preferential origin status

I, the undersigned, supplier of the goods covered by the annexed document, declare that:

1. The following materials which do not originate in the Community, Algeria, Morocco or Tunisia have been used in the Community, Algeria, Morocco or Tunisia to produce these goods:

Description of the goods supplied (1)

...

...

...

Description of non-originating materials used

...

...

...

Heading of non-originating materials used (2)

...

...

...

Total

Value of non-originating materials used (2) (3)

...

...

...

...

2. All the other materials used in the Community, Algeria, Morocco or Tunisia to produce these goods originate in the Community, Algeria, Morocco or Tunisia; materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.

3. The following goods have undergone working or processing outside the Community, Algeria, Morocco or Tunisia in accordance with Article 12 of Protocol 4 or 6 to the Agreements between the Community and each of these countries and have acquired the following total added value there:

Description of the goods supplied

...

...

...

Total added value acquired outside the Community, Algeria, Morocco or Tunisia (4)

...

...

...

...

(Place and date)

...

...

(Address and signature of the supplier; in addition the name of the person signing the declaration must be indicated in clear script)

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(1) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to goods which do not incorporate non originating materials to the same extent, the supplier must clearly differentiate them.

Example:

The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 8450. The nature and value of the non originating materials used in the manufacture of these motors differ from one model to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the originating status of his products depending on which model of electrical motor he uses.

(2) The indications requested in these columns should only be given if they are necessary.

Examples:

The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses fabric imported from the Community which has been obtained there by weaving non-originating yarn, it is sufficient for the Community supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of such yarn.

A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column "bars of iron'. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.

(3) "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, Algeria, Morocco or Tunisia. The exact value for each non-originating material used must be given per unit of the goods specified in the first column.

(4) "Total added value' shall mean all costs accumulated outside the Community, Algeria, Morocco or Tunisia, including the value of all materials added there. The exact total added value acquired outside the Community, Algeria, Morocco or Tunisia must be given per unit of the goods specified in the first column.

ANNEX VI

LONG-TERM SUPPLIER'S DECLARATION

The long-term supplier's 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.

Image 13

LONG-TERM SUPPLIER'S DECLARATION

for goods which have undergone working or processing in the Community, Algeria, Morocco or Tunisia without having obtained preferential originating status

I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ... (1), declare that:

1. The following materials which do not originate in the Community, Algeria, Morocco, or Tunisia or the Community have been used in the Community, Algeria, Morocco or Tunisia to produce these goods:

Description of the goods supplied (2)

...

...

...

Description of non-originating materials used

...

...

...

Heading of non-originating materials used (3)

...

...

...

Total

Value of non-originating materials used (3) (4)

...

...

...

...

2. All the other materials used in the Community, Algeria, Morocco or Tunisia to produce these goods originate in the Community, Algeria, Morocco or Tunisia;

3. The following goods have undergone working or processing outside the Community, Algeria, Morocco or Tunisia in accordance with Article 12 of Protocol 4 or 6 to the Agreement between the Community and each of these countries and have acquired the following total added value there:

Description of the goods supplied

...

...

...

Total added value acquired outside the Community, Algeria, Morocco or Tunisia (5)

...

...

...

...

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This declaration is valid for all subsequent consignments of these goods dispatched

from ...

to ... (6).

I undertake to inform ... (1) immediately if this declaration is no longer valid.

...

...

...

(Place and date)

...

...

...

(Address and signature of the supplier; in addition the name of the person signing the declaration must be indicated in clear script)

(1) Name and address of the customer.

(2) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.

Example:

The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the originating status of his products depending on which model of electrical motor he uses.

(3) The indications requested in these columns should only be given if they are necessary.

Examples:

The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses fabric imported from the Community which has been obtained there by weaving non-originating yarn, it is sufficient for the Community supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of such yarn.

A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column "bars of iron'. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.

(4) "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, Algeria, Morocco or Tunisia. The exact value for each non-originating material used must be given per unit of the goods specified in the first column.

(5) "Total added value' shall mean all costs accumulated outside the Community, Algeria, Morocco or Tunisia, including the value of all materials added there. The exact total added value acquired outside the Community, Algeria, Morocco or Tunisia must be given per unit of the goods specified in the first column.

(6) Insert dates. The period of validity of the long term supplier's declaration should not normally exceed 12 months, subject to the conditions laid down by the customs authorities of the country where the long term supplier's declaration is made out.

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 Tunisia as originating in the Community within the meaning of the Agreement.

2.

Protocol 4 shall apply, mutatis mutandis, for the purpose of defining the originating status of the abovementioned products.

JOINT DECLARATION

concerning the Republic of San Marino

1.

Products originating in the Republic of San Marino shall be accepted by Tunisia as originating in the Community within the meaning of the Agreement.

2.

Protocol 4 shall apply, mutatis mutandis, for the purpose of defining the originating status of the abovementioned products.

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