This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents  
►B EURO-MEDITERRANEAN AGREEMENT  
establishing an association between the European Communities and their Member States, of the 
one part, and the Kingdom of Morocco, of the other part  
(OJ L 70, 18.3.2000, p. 2)  
Amended by:  
Official Journal  
No page  date  
►M1 Agreement in the form of an Exchange of Letters between the 
European Community and the Kingdom of Morocco concerning 
certain amendments to Annexes 2, 3, 4 and 6 to the Euro-Mediter ­
ranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the 
Kingdom of Morocco, of the other part
 L 70  206  18.3.2000  
►M2 Agreement in the form of an Exchange of Letters between the 
European Community and the Kingdom of Morocco concerning reci ­
procal liberalisation measures and the replacement of the agricultural 
protocols to the EC-Morocco Association Agreement  L 345  119  31.12.2003  
►M3 Protocol to the Euro-Mediterranean Agreement establishing an Associ ­
ation between the European Communities and their Member States, of 
the one part, and the Kingdom of Morocco, of the other part, to take 
account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the 
Republic of Lithuania, the Republic of Hungary, the Republic of 
Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the European Union
 L 242  2  19.9.2005  
►M4 Decision No 2/2005 of the EU-Morocco Association Council of 18 
November 2005  L 336  1  21.12.2005  
►M5 Decision No 1/2011 of the EU-Morocco Association Council of 30 
March 2011  L 141  66  27.5.2011  
►M6 Agreement in the form of an Exchange of Letters between the 
European Union and the Kingdom of Morocco concerning reciprocal liberalisation measures on agricultural products, processed agricultural 
products, fish and fishery products, the replacement of Protocols 1, 2 
and 3 and their Annexes and amendments to the Euro-Mediterranean Agreement establishing an association between the European Commu ­
nities and their Member States, of the one part, and the Kingdom of 
Morocco, of the other part
 L 241  4  7.9.2012  
Corrected by:  
►C1 Corrigendum, OJ L 233, 15.9.2000, p. 50 (2000/204/EC)  2000A1318 — EN — 01.10.2012 — 001.001 — 1
EURO-MEDITERRANEAN AGREEMENT  
establishing an association between the European Communities and 
their Member States, of the one part, and the Kingdom of Morocco, 
of the other part  
THE KINGDOM OF BELGIUM,  
THE KINGDOM OF DENMARK,  
THE FEDERAL REPUBLIC OF GERMANY,  
THE HELLENIC REPUBLIC,  
THE KINGDOM OF SPAIN,  
THE FRENCH REPUBLIC,  
IRELAND,  
THE ITALIAN REPUBLIC,  
THE GRAND DUCHY OF LUXEMBOURG,  
THE KINGDOM OF THE NETHERLANDS,  
THE REPUBLIC OF AUSTRIA,  
THE PORTUGUESE REPUBLIC,  
THE REPUBLIC OF FINLAND,  
THE KINGDOM OF SWEDEN,  
THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN 
IRELAND,  
Contracting Parties to the Treaty establishing the European Community and the 
Treaty establishing the European Coal and Steel Community, hereinafter referred 
to as the ‘Member States’, and  
THE EUROPEAN COMMUNITY,  
THE EUROPEAN COAL AND STEEL COMMUNITY,  
hereinafter referred to as ‘the Community’, of the one part, and  
THE KINGDOM OF MOROCCO,  
hereinafter referred to as ‘Morocco’, of the other part,  
CONSIDERING the proximity and interdependence which historic links and 
common values have established between the Community, its Member States and Morocco;
 
CONSIDERING that the Community, its Member States and Morocco wish to 
strengthen those links and to establish lasting relations, based on reciprocity, solidarity, partnership and co-development;
 
CONSIDERING the importance which the Parties attach to the principles of the 
United Nations Charter, particularly the observance of human rights and political 
and economic freedom, which form the very basis of the association;  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 2
 
CONSIDERING recent political and economic developments both on the 
European continent and in Morocco, and the resulting common responsibilities 
with regard to the stability, security and prosperity of the Euro-Mediterranean region;
 
CONSIDERING the considerable progress made by Morocco and its people 
towards achieving their objectives of full integration of the Moroccan economy 
into the world economy and participation in the community of democratic 
nations;  
CONSCIOUS, on the one hand, of the importance of relations in an overall 
Euro-Mediterranean context and, on the other, of the objective of integration 
between the countries of the Maghreb;  
DESIROUS of fully achieving the objectives of the association between them by 
implementing the relevant provisions of this Agreement to bring the levels of economic and social development of the Community and Morocco closer to each 
other;
 
CONSCIOUS of the importance of this Agreement, which is based on reciprocity 
of interests, mutual concessions, cooperation and dialogue;  
DESIROUS of establishing and developing political consultation on bilateral and 
international issues of mutual interest;  
TAKING ACCOUNT of the Community's willingness to provide Morocco with 
decisive support in its endeavours to bring about economic reform and adjustment and social development;
 
CONSIDERING the commitment of both the Community and Morocco to free 
trade, in compliance with the rights and obligations arising out of the General 
Agreement on Tariffs and Trade (GATT) in its post-Uruguay Round form;  
DESIROUS of establishing cooperation, sustained by regular dialogue, on 
economic, social and cultural issues in order to achieve better mutual under ­
standing;  
CONVINCED that this Agreement provides a suitable framework for the devel ­
opment of a partnership based on private initiative, a landmark option selected by both the Community and Morocco, and that it will create a climate conducive to economic, trade and investment relations between them, a consideration which 
offers vital backing for economic restructuring and technological modernisation,
 
HAVE AGREED AS FOLLOWS:  
Article 1  
1. An association is hereby established between the Community and 
its Member States, of the one part, and Morocco, of the other part.  
2. The aims of this Agreement are to:  
— provide an appropriate framework for political dialogue between the 
Parties, allowing the development of close relations in all areas they consider relevant to such dialogue,
 
— establish the conditions for the gradual liberalisation of trade in 
goods, services and capital,  
— promote trade and the expansion of harmonious economic and social 
relations between the Parties, notably through dialogue and cooper ­
ation, so as to foster the development and prosperity of Morocco and its people,  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 3
 
— encourage integration of the Maghreb countries by promoting trade 
and cooperation between Morocco and other countries of the region,  
— promote economic, social, cultural and financial cooperation.  
Article 2  
Respect for the democratic principles and fundamental human rights 
established by the Universal Declaration of Human Rights shall inspire the domestic and external policies of the Community and of Morocco and shall constitute an essential element of this Agreement.
 
TITLE I  
POLITICAL DIALOGUE  
Article 3  
1. A regular political dialogue shall be established between the 
Parties. It shall help build lasting links of solidarity between the partners which will contribute to the prosperity, stability and security of the Mediterranean region and bring about a climate of understanding and tolerance between cultures.
 
2. Political dialogue and cooperation are intended in particular to:  
(a) facilitate rapprochement between the Parties through the devel ­
opment of better mutual understanding and regular coordination on international issues of common interest;
 
(b) enable each Party to consider the position and interests of the other;  
(c) contribute to consolidating security and stability in the Mediter ­
ranean region and in the Maghreb in particular;  
(d) help develop joint initiatives.  
Article 4  
Political dialogue shall cover all issues of common interest to the 
Parties, in particular the conditions required to ensure peace, security and regional development through support for cooperation, notably within the Maghreb group of countries.
 
Article 5  
Political dialogue shall be established at regular intervals and whenever 
necessary notably:  
(a) at ministerial level, principally within the Association Council;  
(b) at the level of senior officials representing Morocco, on the one 
hand, and the Council Presidency and the Commission on the other;  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 4
 
(c) taking full advantage of all diplomatic channels including regular 
briefings, consultations on the occasion of international meetings and contacts between diplomatic representatives in third countries;
 
(d) where appropriate, by any other means which would make a useful 
contribution to consolidating dialogue and increasing its effec ­
tiveness.  
TITLE II  
FREE MOVEMENT OF GOODS  
Article 6  
The Community and Morocco shall gradually establish a free trade area 
over a transitional period lasting a maximum of 12 years starting from the date of the entry into force of this Agreement in accordance with the provisions of this Agreement and in conformity with those of the 1994 General Agreement on Tariffs and Trade and the other multilateral agreements on trade in goods annexed to the Agreement establishing the WTO, hereinafter referred to as ‘GATT’.
 
CHAPTER I  
INDUSTRIAL PRODUCTS  
Article 7  
▼M6 
The provisions of this Chapter shall apply to products originating in the 
European Union or in Morocco other than those listed in Chapters 1 to 24 of the Combined Nomenclature (CN) and those listed in Annex 1, paragraph 1, (ii) of the WTO Agreement on Agriculture.  
▼
B 
Article 8  
No new customs duties on imports nor charges having equivalent effect 
shall be introduced in trade between the Community and Morocco.  
Article 9  
Products originating in Morocco shall be imported into the Community 
free of customs duties and charges having equivalent effect.  
▼M6 __________  
▼B 
Article 11  
1. Customs duties and charges having equivalent effect applicable on 
import into Morocco of products originating in the Community other than those listed in Annexes 3, 4, 5 and 6 shall be abolished upon the entry into force of this Agreement.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 5
 
2. Customs duties and charges having equivalent effect applicable on 
import into Morocco of the products originating in the Community listed in Annex 3 shall be progressively abolished in accordance with the following timetable:
 
on the date of entry into force of this Agreement each duty and 
charge shall be reduced to 75 % of the basic duty;  
one year after the date of entry into force of this Agreement each 
duty and charge shall be reduced to 50 % of the basic duty;  
two years after the date of entry into force of this Agreement each 
duty and charge shall be reduced to 25 % of the basic duty;  
three years after the date of entry into force of this Agreement the 
remaining duties shall be abolished.  
3. Customs duties and charges having equivalent effect applicable on 
import into Morocco of the products originating in the Community listed in Annex 4 shall be progressively abolished in accordance with the following timetables:
 
three years after the date of entry into force of this Agreement each 
duty and charge shall be reduced to 90 % of the basic duty;  
four years after the date of entry into force of this Agreement each 
duty and charge shall be reduced to 80 % of the basic duty;  
five years after the date of entry into force of this Agreement each 
duty and charge shall be reduced to 70 % of the basic duty;  
six years after the date of entry into force of this Agreement each 
duty and charge shall be reduced to 60 % of the basic duty;  
seven years after the date of entry into force of this Agreement each 
duty and charge shall be reduced to 50 % of the basic duty;  
eight years after the date of entry into force of this Agreement each 
duty and charge shall be reduced to 40 % of the basic duty;  
nine years after the date of entry into force of this Agreement each 
duty and charge shall be reduced to 30 % of the basic duty;  
10 years after the date of entry into force of this Agreement each 
duty and charge shall be reduced to 20 % of the basic duty;  
11 years after the date of entry into force of this Agreement each 
duty and charge shall be reduced to 10 % of the basic duty;  
12 years after the date of entry into force of this Agreement the 
remaining duties shall be abolished.  
4. In the event of serious difficulties for a given product, the 
timetable for the list in Annex 4 may be reviewed by the Association Committee by common accord on the understanding that the schedule for which the review has been requested may not be extended in respect of the product concerned beyond the maximum transitional period of 12 years. If the Association Committee has not taken a decision within 30 days of its application to review the timetable, Morocco may suspend the timetable provisionally for a period which may not exceed one year.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 6
 
5. For each product the basic duty to which the successive reductions 
laid down in paragraphs 2 and 3 are to be applied shall be that actually applied vis-à-vis the Community on 1 January 1995.
 
6. If, after 1 January 1995, any tariff reduction is applied on an  erga 
omnes  basis, the reduced duties shall replace the basic duties referred to 
in paragraph 5 as from the date when such reductions are applied.  
7. Morocco shall communicate its basic duties to the Community.  
Article 12  
1. Morocco hereby undertakes to eliminate the reference prices 
applied on 1 July 1995 to the products listed in Annex 5 at the latest three years after this Agreement enters into force.
 
In cases in which such reference prices are applied to textiles and 
clothing, those prices shall be progressively eliminated over a period of three years dating from the entry into force of this Agreement. The pace at which elimination of the reference prices takes place shall ensure that products originating in the Community retain a margin of preference of at least 25 % over the reference prices which Morocco 
applies on an  erga omnes  basis. If that margin of preference cannot be 
maintained, Morocco shall apply a tariff reduction to products orig ­
inating in the Community. That tariff reduction must not be lower than 5 % of the customs duties and charges having equivalent effect in force on the date on which that reduction is due to be made.
 
If Morocco's commitments under the GATT provide for a shorter period 
for the elimination of import reference prices, that shorter period shall be applicable.
 
2. The provisions of Article 11 shall not apply to the products 
appearing in Annex 6, Lists 1 and 2, without prejudice to the following:  
(a) in the case of the products on List 1, the provisions of Article 19(2) 
shall apply only after the transitional period has elapsed. However, they may be made to apply sooner by a decision of the Association Council;
 
(b) the arrangements applying to the products on Lists 1 and 2 shall be 
re-examined by the Association Council three years after this Agree ­
ment's entry into force.  
At the time of that re-examination, the Association Council shall 
establish a tariff-dismantling timetable for the products appearing in Annex 6, apart from those of subheading 6309 00.
 
Article 13  
The provisions concerning the abolition of customs duties on imports 
shall also apply to customs duties of a fiscal nature.  
Article 14  
1. Exceptional measures of limited duration which derogate from the 
provisions of Article 11 may be taken by Morocco in the form of an increase or reintroduction of customs duties.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 7
 
These measures may only concern infant industries, or certain sectors 
undergoing restructuring or facing serious difficulties, particularly where these difficulties produce major social problems.
 
Customs duties on imports applicable in Morocco to products orig ­
inating in the Community introduced by these measures may not exceed 25 %  ad valorem  and shall maintain an element of preference 
for products originating in the Community. The total value of imports of the products which are subject to these measures may not exceed 15 % of total imports of industrial products from the Community during the last year for which statistics are available.
 
These measures shall be applied for a period not exceeding five years 
unless a longer duration is authorised by the Association Committee. 
They shall cease to apply at the latest on the expiry of the maximum 
transitional period of 12 years.  
No such measures may be introduced in respect of a product if more 
than three years have elapsed since the elimination of all duties and quantitative restrictions or charges or measures having equivalent effect concerning that product.
 
Morocco shall inform the Association Committee of any exceptional 
measures it intends to take and, at the request of the Community, consultations shall be held on such measures and the sectors to which they apply before they are implemented. When taking such measures Morocco shall provide the Committee with a timetable for the elim ­
ination of the customs duties introduced under this Article. This timetable shall provide for a phasing-out of these duties in equal annual instalments starting at the latest two years after their intro ­
duction. The Association Committee may decide on a different time ­
table.
 
2. By way of derogation from the fourth subparagraph of paragraph 
1, the Association Committee may exceptionally, in order to take account of the difficulties involved in setting up a new industry, authorise Morocco to maintain the measures already taken pursuant to paragraph 1 for a maximum period of three years beyond the 12 year transitional period.
 
CHAPTER II  
▼M6 
AGRICULTURAL PRODUCTS, PROCESSED AGRICULTURAL 
PRODUCTS, FISH AND FISHERY PRODUCTS  
▼B 
Article 15  
▼M6 
The expressions ‘agricultural products’ ‘processed agricultural products’ 
and ‘fish and fishery products’ refer to the products listed in Chapters 1 to 24 of the Combined Nomenclature (CN) and those listed in Annex 1, paragraph 1, (ii) of the WTO Agreement on Agriculture.
 ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 8
 
Article 16  
The Community and Morocco shall gradually implement greater 
liberalisation of their reciprocal trade in agricultural and fishery products.
 
Article 17  
▼M6 
1. Agricultural products, processed agricultural products, fish and 
fishery products originating in Morocco listed in Protocol No 1 shall be subject to the arrangements set out in that Protocol on importation into the European Union.
 
The provisions of this chapter shall not preclude the retention by the 
European Union of an agricultural component on imports of fructose (CN code 1702 50 00) originating in Morocco.
 
This agricultural component reflects the gaps between the prices on the 
market of the European Union of agricultural products considered as used in the production of fructose and the price of imports of such products from third countries.
 
2. Agricultural products, processed agricultural products, fish and 
fishery products originating in the European Union listed in Protocol No 2 shall be subject to the arrangements set out in that Protocol on importation into Morocco.
 
The provisions of this chapter shall not preclude the separate specifi ­
cation by Morocco of an agricultural component in the import duties in force on the products listed in subchapter HS 1902 (pasta) and included in list 3 attached to Protocol No 2.  
▼
B 
Article 18  
▼M6 
1. The parties shall meet no later than three years from the date of 
entry into force of this agreement to consider the possibility of granting each other further preferential concessions, taking into account the agri ­
cultural policy, sensitivity and specific characteristics of each product concerned.  
▼
B 
2. Without prejudice to the provisions of paragraph 1 and taking 
account of the patterns of trade in agricultural products between the 
Parties and the particular sensitivity of such products, the Community 
and Morocco will examine on a regular basis in the Association Council, product by product and on a reciprocal basis, the possibilities of granting each other further concessions.
 
CHAPTER III  
COMMON PROVISIONS  
Article 19  
1. No new quantitative restriction on imports or measure having 
equivalent effect shall be introduced in trade between the Community and Morocco.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 9
 
2. Quantitative restrictions on imports and measures having 
equivalent effect in trade between Morocco and the Community shall be abolished upon the entry into force of this Agreement.
 
3. The Community and Morocco shall apply to the other's exports 
neither customs duties nor charges having equivalent effect nor quanti ­
tative restrictions or measures of equivalent effect.  
Article 20  
1. Should specific rules be introduced as a result of implementation 
of their agricultural policies or modification of their existing rules, or should the provisions on the implementation of their agricultural policies be modified or developed, the Community and Morocco may modify the arrangements laid down in this Agreement in respect of the products concerned.
 
The Party carrying out such modification shall inform the Association 
Committee thereof. At the request of the other Party, the Association Committee shall meet to take appropriate account of that Party's interests.
 
2. If the Community or Morocco, in applying paragraph 1, modifies 
the arrangements made by this Agreement for agricultural products, they shall accord imports originating in the other Party an advantage comparable to that provided for in this Agreement.
 
3. Any modification of the arrangements made by this Agreement 
shall be the subject, at the request of the other Contracting Party, of consultations within the Association Council.
 
Article 21  
Products originating in Morocco shall not enjoy more favourable 
treatment when imported into the Community than that applied by Member States among themselves.
 
The provisions of this Agreement shall apply without prejudice to the 
provisions of Council Regulation (EEC) No 1911/91 of 26 June 1991 on the application of the provisions of Community law to the Canary Islands.
 
Article 22  
1. The two Parties shall refrain from any measures or practice of an 
internal fiscal nature establishing, whether directly or indirectly, discrimination between the products of one Party and like products originating in the territory of the other Party.
 
2. Products exported to the territory of one of the Parties may not 
benefit from repayment of indirect internal taxation in excess of the amount of indirect taxation imposed on them directly or indirectly.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 10
 
Article 23  
1. This Agreement shall not preclude the maintenance or estab ­
lishment of customs unions, free trade areas or arrangements for frontier trade in so far as they do not have the effect of altering the trade arrangements provided for in this Agreement.
 
2. Consultations between the Parties shall take place within the 
Association Committee concerning agreements establishing customs 
unions or free trade areas and, where appropriate, on other major issues related to their respective trade policies with third countries. In particular in the event of a third country acceding to the Community, such consultations shall take place so as to ensure that account is taken of the mutual interests of the Community and Morocco stated in this Agreement.
 
Article 24  
If one of the Parties finds that dumping is taking place in trade with the 
other Party within the meaning of Article VI of the General Agreement on Tariffs and Trade, it may take appropriate measures against this practice in accordance with the Agreement relating to the application of Article VI of the General Agreement on Tariffs and Trade, related internal legislation and the conditions and procedures laid down in Article 27 of this Agreement.
 
Article 25  
Where any product is being imported in such increased quantities and 
under such conditions as to cause or threaten to cause:  
— serious injury to domestic producers of like or directly competitive 
products in the territory of one of the Contracting Parties, or  
— serious disturbances in any sector of the economy or difficulties 
which could bring about serious deterioration in the economic situation of a region,
 
the Community or Morocco may take appropriate measures under the 
conditions and in accordance with the procedures laid down in Article 27.
 
Article 26  
Where compliance with the provisions of Article 19(3) leads to:  
(i) re-export to a third country of a product against which the exporting 
Party maintains quantitative export restrictions, export duties or measures or charges having equivalent effect; or
 
(ii) a serious shortage, or threat thereof, of a product essential to the 
exporting Party;  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 11
 
and where the situations referred to above give rise, or are likely to give 
rise, to major difficulties for the exporting Party, that Party may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 27. The measures shall be non-discrimi ­
natory and shall be eliminated when conditions no longer justify their maintenance.
 
Article 27  
1. In the event of the Community or Morocco subjecting imports of 
products liable to give rise to the difficulties referred to in Article 25 to an administrative procedure having as its purpose the rapid supply of information on trade flow trends, it shall inform the other Party.
 
2. In the cases specified in Articles 24, 25 and 26, before taking the 
measures provided for therein or, in cases to which paragraph 3(d) of this Article applies, as soon as possible, the Community or Morocco, as the case may be, shall supply the Association Committee with all relevant information with a view to seeking a solution acceptable to the two Parties.
 
In the selection of measures, priority shall be given to those which least 
disturb the functioning of this Agreement.  
The safeguard measures shall be immediately notified to the Association 
Committee by the Party concerned and shall be the subject of periodic consultations, particularly with a view to their abolition as soon as circumstances permit.
 
3. For the implementation of paragraph 2, the following provisions 
shall apply:  
(a) as regards Article 24, the exporting Party shall be informed of the 
dumping case as soon as the authorities of the importing Party have initiated an investigation. When no end has been put to the dumping within the meaning of Article VI of the General Agreement on Tariffs and Trade or no other satisfactory solution has been reached within 30 days of the matter being referred, the importing Party may adopt the appropriate measures;
 
(b) as regards Article 25, the difficulties arising from the situation 
referred to in that Article shall be referred for examination to the Association Committee, which may take any decision needed to put 
an end to such difficulties.
 
If the Association Committee or the exporting Party has not taken a 
decision putting an end to the difficulties or no other satisfactory solution has been reached within 30 days of the matter being referred, the importing Party may adopt the appropriate measures to remedy the problem. These measures shall not exceed the scope of what is necessary to remedy the difficulties which have arisen;
 
(c) as regards Article 26, the difficulties arising from the situations 
referred to in that Article shall be referred for examination to the Association Committee.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 12
 
The Association Committee may take any decision needed to put an 
end to the difficulties. If it has not taken such a decision within 30 days of the matter being referred to it, the exporting Party may apply appropriate measures to exports of the product concerned;
 
(d) where exceptional circumstances requiring immediate action make 
prior information or examination, as the case may be, impossible, the Community or Morocco, whichever is concerned, may, in the situations specified in Articles 24, 25 and 26, apply forthwith the precautionary measures strictly necessary to deal with the situation and shall inform the other Party immediately thereof.
 
Article 28  
This Agreement shall not preclude prohibitions or restrictions on 
imports, exports or goods in transit justified on grounds of public morality, public policy or public security; the protection of health and life of humans, animals or plants; the protection of national treasures of artistic, historic or archaeological value or the protection of intellectual, industrial and commercial property or rules relating to gold and silver. Such prohibitions or restrictions shall not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between the Parties.
 
Article 29  
The concept of ‘originating products’ for the purposes of implementing 
this title and the methods of administrative cooperation relating thereto are laid down in Protocol 4.
 
Article 30  
The Combined Nomenclature of goods shall be applied to the classifi ­
cation of goods in trade between the two Parties.  
TITLE III  
RIGHT OF ESTABLISHMENT AND SERVICES  
Article 31  
1. The Parties agree to widen the scope of this Agreement to cover 
the right of establishment of one Party's firms on the territory of the other and liberalisation of the provision of services by one Party's firms to consumers of services in the other.
 
2. The Association Council will make recommendations for 
achieving the objective described in paragraph 1.  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 13
 
In making such recommendations, the Association Council will take 
account of past experience of implementation of reciprocal most- favoured-nation treatment and of the respective obligations of each Party under the General Agreement on Trade in Services annexed to the Agreement establishing the WTO, hereinafter referred to as the ‘GATS’, particularly those in Article V of the latter.
 
3. The Association Council will make a first assessment of the 
achievement of this objective no later than five years after this Agreement enters into force.
 
4. Without prejudice to the provisions of paragraph 3, the 
Association Council shall, once this Agreement is in force, examine the international maritime transport sector with a view to making appro ­
priate recommendations for liberalisation measures. The Association Council shall take account of the results of GATS negotiations on this matter subsequent to the end of the Uruguay Round.
 
Article 32  
1. At the outset, each of the Parties shall reaffirm its obligations 
under the GATS, particularly the obligation to grant reciprocal most- favoured-nation treatment in the service sectors covered by that obligation.
 
2. In accordance with the GATS, such treatment shall not apply to:  
(a) advantages granted by either Party under the terms of an agreement 
of the type defined in Article V of the GATS or to measures taken on the basis of such an agreement;
 
(b) other advantages granted in accordance with the list of exemptions 
from most-favoured-nation treatment annexed by either Party to the GATS.
 
TITLE IV  
PAYMENTS, CAPITAL, COMPETITION AND OTHER 
ECONOMIC PROVISIONS  
CHAPTER I  
CURRENT PAYMENTS AND MOVEMENT OF CAPITAL  
Article 33  
Subject to the provisions of Article 35, the Parties undertake to allow all 
current payments for current transactions to be made in a freely convertible currency.
 
Article 34  
1. With regard to transactions on the capital account of balance of 
payments, the Community and Morocco shall ensure, from the entry into force of this Agreement, that capital relating to direct investments in Morocco in companies formed in accordance with current laws can move freely and that the yield from such investments and any profit stemming therefrom can be liquidated and repatriated.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 14
 
2. The Parties shall consult each other with a view to facilitating, and 
fully liberalising when the time is right, the movement of capital between the Community and Morocco.
 
Article 35  
Where one or more Member States of the Community, or Morocco, is 
in serious balance of payments difficulties, or under threat thereof, the Community or Morocco, as the case may be, may, in accordance with the conditions established under the GATT and Articles VIII and XIV of the Articles of Agreement of the International Monetary Fund, adopt restrictions on current transactions which shall be of limited duration and may not go beyond what is strictly necessary to remedy the balance of payments situation. The Community or Morocco, as the case may be, 
shall inform the other Party forthwith and shall submit to it as soon as 
possible a timetable for the elimination of the measures concerned.
 
CHAPTER II  
COMPETITION AND OTHER ECONOMIC PROVISIONS  
Article 36  
1. The following are incompatible with the proper functioning of this 
Agreement, in so far as they may affect trade between the Community and Morocco:
 
(a) all agreements between undertakings, decisions by associations of 
undertakings and concerted practices between undertakings which 
have as their object or effect the prevention, restriction or distortion of competition;
 
(b) abuse by one or more undertakings of a dominant position in the 
territories of the Community or of Morocco as a whole or in a substantial part thereof;
 
(c) any official aid which distorts or threatens to distort competition by 
favouring certain undertakings or the production of certain goods, with the exception of cases in which a derogation is allowed under the Treaty establishing the European Coal and Steel Community.
 
2. Any practices contrary to this Article shall be assessed on the 
basis of criteria arising from the application of the rules of Articles 85, 86 and 92 of the Treaty establishing the European Community (*) 
and, in the case of products falling within the scope of the European 
Coal and Steel Community, the rules of Articles 65 and 66 of the Treaty establishing that Community, and the rules relating to State aid, including secondary legislation.
 
3. The Association Council shall, within five years of the entry into 
force of this Agreement, adopt the necessary rules for the implemen ­
tation of paragraphs 1 and 2.  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 15  
(*) Renumbered Articles 81, 82 and 87 in the consolidated version of the EC 
Treaty (following the entry into force of the Treaty of Amsterdam).
 Until these rules are adopted, the provisions of the Agreement on inter ­
pretation and application of Articles VI, XVI and XXIII of the General Agreement on Tariffs and Trade shall be applied as the rules for the implementation of paragraph 1(c) and related parts of paragraph 2.
 
4. (a) For the purposes of applying the provisions of paragraph 1(c), 
the Parties recognise that during the first five years after the 
entry into force of this Agreement, any State aid granted by 
Morocco shall be assessed taking into account the fact that Morocco shall be regarded as an area identical to those areas of the Community described in Article 92(3)(a) of the Treaty establishing the European Community.
 
During the same period of time, Morocco may exceptionally, 
as regards ECSC steel products, grant State aid for restruc ­
turing purposes provided that:  
— it leads to the viability of the recipient firms under normal 
market conditions at the end of the restructuring period,  
— the amount and intensity of such aid are strictly limited to 
what is absolutely necessary in order to restore such viability and are progressively reduced,
 
— the restructuring programme is linked to a comprehensive 
plan for rationalising capacity in Morocco.  
The Association Council shall, taking into account the 
economic situation of Morocco, decide whether the period should be extended every five years.
 
b) Each Party shall ensure transparency in the area of official 
aid, inter alia , by reporting annually to the other Party on the 
total amount and the distribution of the aid given and by 
providing, upon request, information on aid schemes. Upon 
request by one Party, the other Party shall provide information on particular individual cases of official aid.
 
5. With regard to products referred to in Chapter II of Title II:  
— the provisions of paragraph 1(c) do not apply,  
— any practices contrary to paragraph 1(a) shall be assessed according 
to the criteria established by the Community on the basis of Articles 42 and 43 of the Treaty establishing the European Community, and in particular those established in Council Regulation (EEC) No 26/62.
 
6. If the Community or Morocco considers that a particular practice 
is incompatible with the terms of paragraph 1, and:  
— is not adequately dealt with under the implementing rules referred to 
in paragraph 3, or  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 16
 
— in the absence of such rules, and if such practice causes or threatens 
to cause serious prejudice to the interest of the other Party or material injury to its domestic industry, including its services industry,
 
it may take appropriate measures after consultation within the 
Association Committee or after 30 working days following referral to that Committee.
 
In the case of practices incompatible with paragraph 1(c) of this Article, 
such appropriate measures may, where the GATT applies thereto, only be adopted in accordance with the procedures and under the conditions laid down by the General Agreement on Tariffs and Trade and any other relevant instrument negotiated under its auspices which is applicable between the Parties.
 
7. Notwithstanding any provisions to the contrary adopted in 
accordance with paragraph 3, the Parties shall exchange information taking into account the limitations imposed by the requirements of professional and business secrecy.
 
Article 37  
The Member States and Morocco shall progressively adjust, without 
affecting commitments made under the GATT, any State monopolies of a commercial character so as to ensure that, by the end of the fifth year following the entry into force of this Agreement, no discrimination regarding the conditions under which goods are procured and marketed exists between nationals of the Member States and of Morocco. The Association Committee will be informed about the measures adopted to implement this objective.
 
Article 38  
With regard to public enterprises and enterprises which have been 
granted special or exclusive rights, the Association Council shall ensure, from the fifth year following the entry into force of this Agreement, that no measure which disturbs trade between the Community and Morocco in a manner which runs counter to the interests of the Parties is adopted or maintained. This provision shall not impede the performance in fact or in law of the specific functions assigned to those enterprises.
 
Article 39  
1. The Parties shall provide suitable and effective protection of intel ­
lectual, industrial and commercial property rights, in line with the highest international standards. This shall encompass effective means of enforcing such rights.
 
2. Implementation of this Article and of Annex 7 shall be regularly 
assessed by the Parties. If difficulties which affect trade arise in connection with intellectual, industrial and commercial property rights, either Party may request urgent consultations to find mutually satis ­
factory solutions.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 17
 
Article 40  
1. The Parties shall take appropriate steps to promote the use by 
Morocco of Community technical rules and European standards for industrial and agri-food products and certification procedures.
 
2. Using the principles set out in paragraph 1 as a basis, the Parties 
shall, when the circumstances are right, conclude agreements for the mutual recognition of certifications.
 
Article 41  
1. The Parties shall set as their objective a reciprocal and gradual 
liberalisation of public procurement contracts.  
2. The Association Council shall take the steps necessary to 
implement paragraph 1.  
TITLE V  
ECONOMIC COOPERATION  
Article 42  
Objectives  
1. The Parties undertake to step up economic cooperation in their 
mutual interest and in the spirit of partnership which is at the root of this Agreement.
 
2. The objective of economic cooperation shall be to support 
Morocco's own efforts to achieve sustainable economic and social development.
 
Article 43  
Scope  
1. Cooperation will be targeted first and foremost at areas of activity 
suffering the effects of internal constraints and difficulties or affected by the process of liberalising Morocco's economy as a whole, and more particularly by the liberalisation of trade between Morocco and the Community.
 
2. Similarly, cooperation shall focus on areas likely to bring the 
economies of the Community and Morocco closer together, particularly those which will generate growth and employment.
 
3. Cooperation shall foster economic integration within the Maghreb 
using any measures likely to further such relations within the region.  
4. Preservation of the environment and ecological balances shall 
constitute a central component of the various fields of economic cooper ­
ation.  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 18
 
5. Where appropriate, the Parties shall determine by agreement other 
fields of economic cooperation.  
Article 44  
Methods  
Economic cooperation shall involve methods including:  
(a) regular economic dialogue between the two Parties covering all 
aspects of macroeconomic policy;  
(b) communication and exchanges of information;  
(c) advice, use of the services of experts and training;  
(d) joint ventures;  
(e) assistance with technical, administrative and regulatory matters.  
Article 45  
Regional cooperation  
In order to make the most of this Agreement, the Parties shall foster all 
activities which have a regional impact or involve third countries, 
notably:  
(a) intra-regional trade within the Maghreb;  
(b) environmental matters;  
(c) the development of economic infrastructure;  
(d) research in science and technology;  
(e) cultural matters;  
(f) customs matters;  
(g) regional institutions and the establishment of common or 
harmonised programmes and policies.  
Article 46  
Education and training  
The aim of cooperation shall be to:  
(a) find ways to bring about a significant improvement in education and 
training, including vocational training;  
(b) place special emphasis on giving the female population access to 
education, including technical training, higher education and voca ­
tional training;  
(c) encourage the establishment of lasting links between specialist 
bodies on the Parties' territories in order to pool and exchange experience and methods.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 19
 
Article 47  
Scientific, technical and technological cooperation  
The aim of cooperation shall be to:  
(a) encourage the establishment of permanent links between the Parties' 
scientific communities, notably by means of:  
— providing Morocco with access to Community research and 
technological development programmes in accordance with Community rules governing non-Community countries' involvement in such programmes,
 
— Moroccan participation in networks of decentralised cooperation,  
— promoting synergy in training and research;  
b) improve Morocco's research capabilities;  
c) stimulate technological innovation and the transfer of new tech ­
nology and know-how;  
d) encourage all activities aimed at establishing synergy at regional 
level.  
Article 48  
Environment  
The aim of cooperation shall be to prevent deterioration of the 
environment, to improve the quality of the environment, to protect 
human health and to achieve rational use of natural resources for 
sustainable development.  
The Parties undertake to cooperate in areas including:  
(a) soil and water quality;  
(b) the consequences of development, particularly industrial devel ­
opment (especially safety of installations and waste);  
(c) monitoring and preventing pollution of the sea.  
Article 49  
Industrial cooperation  
The aim of cooperation shall be to:  
(a) encourage cooperation between the Parties' economic operators, 
including cooperation in the context of access for Morocco to 
Community business networks and decentralised cooperation networks;
 
(b) back the effort to modernise and restructure Morocco's public and 
private sector industry (including the agri-food industry);  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 20
 
(c) foster an environment which favours private initiative, with the aim 
of stimulating and diversifying output for the domestic and export markets;
 
(d) make the most of Morocco's human resources and industrial 
potential through better use of policy in the fields of innovation and research and technological development;
 
(e) facilitate access to credit to finance investment.  
Article 50  
Promotion and protection of investment  
The aim of cooperation shall be to create a favourable climate for flows 
of investment, and to use the following in particular:  
(a) the establishment of harmonised and simplified procedures, co- 
investment machinery (especially to link small and medium-sized 
enterprises) and methods of identifying and providing information on investment opportunities;
 
(b) the establishment, where appropriate, of a legal framework to 
promote investment, chiefly through the conclusion by Morocco and the Member States of investment protection agreements and 
agreements preventing double taxation.
 
Article 51  
Cooperation in standardisation and conformity assessment  
The Parties shall cooperate in developing:  
(a) the use of Community rules in standardisation, metrology, quality 
control and conformity assessment;  
(b) the updating of Moroccan laboratories, leading eventually to the 
conclusion of mutual recognition agreements for conformity assessment;
 
(c) the bodies responsible for intellectual, industrial and commercial 
property and for standardisation and quality in Morocco.  
Article 52  
Approximation of legislation  
Cooperation shall be aimed at helping Morocco to bring its legislation 
closer to that of the Community in the areas covered by this Agreement.  
Article 53  
Financial services  
The aim of cooperation shall be to achieve closer common rules and 
standards in areas including the following:  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 21
 
(a) bolstering and restructuring Morocco's financial sectors;  
(b) improving accounting, auditing, supervision and regulation of 
financial services and financial monitoring in Morocco.  
Article 54  
Agriculture and fisheries  
The aim of cooperation shall be to:  
(a) modernise and restructure agriculture and fisheries through methods 
including the modernisation of infrastructure and equipment, the development of packaging and storage techniques and the improvement of private distribution and marketing chains;
 
(b) diversify output and external markets;  
(c) achieve cooperation in health, plant health and growing techniques.  
Article 55  
Transport  
The aim of cooperation shall be to:  
(a) achieve the restructuring and modernisation of road, rail, port and 
airport infrastructure of common interest, in correlation with major trans-European communication routes;
 
(b) define and apply operating standards comparable to those found in 
the Community;  
(c) bring equipment up to Community standards, particularly where 
multimodal transport, containerisation and transhipment are concerned;
 
(d) gradually improve road, maritime and multimodal transit and the 
management of ports, airports, sea and air traffic and railways.  
Article 56  
Telecommunications and information technology  
Cooperation shall focus on:  
(a) telecommunications in general;  
(b) standardisation, conformity testing and certification for information 
technology and telecommunications;  
(c) dissemination of new information technologies, particularly in 
relation to networks and the interconnection of networks (ISDN — integrated services digital networks — and EDI — electronic data interchange);  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 22
 
(d) stimulating research on and development of new communication 
and information technology facilities to develop the market in equipment, services and applications related to information tech ­
nology and to communications, services and installations.
 
Article 57  
Energy  
Cooperation shall focus on:  
(a) renewable energy;  
(b) promoting the saving of energy;  
(c) applied research relating to networks of databases linking the two 
Parties' economic and social operators;  
(d) backing efforts to modernise and develop energy networks and the 
interconnection of such networks with Community networks.  
Article 58  
Tourism  
The aim of cooperation shall be to develop tourism, particularly with 
regard to:  
(a) catering management and quality of service in the various fields 
connected with catering;  
(b) development of marketing;  
(c) promotion of tourism for young people.  
Article 59  
Cooperation in customs matters  
1. The aim of cooperation shall be to ensure fair trade and 
compliance with trade rules. It shall focus on:  
(a) simplifying customs checks and procedures;  
(b) the use of the single administrative document and creating a link 
between the Community and Moroccan transit systems.  
2. Without prejudice to other forms of cooperation provided for in 
this Agreement, and particularly those provided for in Articles 61 and 62, the Contracting Parties' administrative authorities shall provide mutual assistance in accordance with the terms of Protocol 5.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 23
 
Article 60  
Cooperation in statistics  
The aim of cooperation shall be to bring the methods used by the 
Parties closer together and to put to use data on all areas covered by this Agreement for which statistics can be collected.
 
Article 61  
Money laundering  
1. The Parties agree on the need to work towards and cooperate on 
preventing the use of their financial systems to launder the proceeds of criminal activities in general and drug trafficking in particular.
 
2. Cooperation in this area shall include administrative and technical 
assistance with the purpose of establishing suitable standards against money laundering equivalent to those adopted by the Community and international fora in this field, including the Financial Action Task Force (FATF).
 
Article 62  
Combating drug use and trafficking  
1. The aim of cooperation shall be to:  
(a) improve the effectiveness of policies and measures to prevent and 
combat the production and supply of and trafficking in narcotics and psychotropic substances;
 
(b) eliminate illicit consumption of such products.  
2. The Parties shall together set out appropriate strategies and 
methods of cooperation, in accordance with their own legislation, to attain those objectives. For any action which is not conducted jointly, there shall be consultations and close coordination.
 
Such action may involve the appropriate public and private sector insti ­
tutions and international organisations, in collaboration with the Government of the Kingdom of Morocco and the relevant authorities in the Community and the Member States.
 
3. Cooperation shall take the following forms in particular:  
(a) the establishment or expansion of clinics/hostels and information 
centres for the treatment and rehabilitation of drug addicts;  
(b) the implementation of prevention, information, training and 
epidemiological research projects;  
(c) the establishment of standards for preventing diversion of precursors 
and other essential ingredients for the illicit manufacture of narcotics and psychotropic substances, which are equivalent to those adopted by the Community and the appropriate international authorities, particularly the Chemicals Action Task Force (CATF);  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 24
 
(d) the planning and implementation of programmes providing alter ­
natives to the illicit cultivation of narcotic plants in areas where such cultivation occurs.
 
Article 63  
The two Parties shall together establish the procedures needed to 
achieve cooperation in the fields covered by this title.  
TITLE VI  
COOPERATION IN SOCIAL AND CULTURAL MATTERS  
CHAPTER I  
WORKERS  
Article 64  
1. The treatment accorded by each Member State to workers of 
Moroccan nationality employed in its territory shall be free from any discrimination based on nationality, as regards working conditions, remuneration and dismissal, relative to its own nationals.
 
2. All Moroccan workers allowed to undertake paid employment in 
the territory of a Member State on a temporary basis shall be covered by the provisions of paragraph 1 with regard to working conditions and remuneration.
 
3. Morocco shall accord the same treatment to workers who are 
nationals of a Member State and employed in its territory.  
Article 65  
1. Subject to the provisions of the following paragraphs, workers of 
Moroccan nationality and any members of their families living with them shall enjoy, in the field of social security, treatment free from any discrimination based on nationality relative to nationals of the Member States in which they are employed.
 
The concept of social security shall cover the branches of social security 
dealing with sickness and maternity benefits, invalidity, old-age and survivors' benefits, industrial accident and occupational disease benefits and death, unemployment and family benefits.
 
These provisions shall not, however, cause the other coordination rules 
provided for in Community legislation based on Article 51 of the EC Treaty to apply, except under the conditions set out in Article 67 of this Agreement.
 
2. All periods of insurance, employment or residence completed by 
such workers in the various Member States shall be added together for the purpose of pensions and annuities in respect of old-age, invalidity and survivors' benefits and family, sickness and maternity benefits and also for that of medical care for the workers and for members of their families resident in the Community.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 25
 
3. The workers in question shall receive family allowances for 
members of their families who are resident in the Community.  
4. The workers in question shall be able to transfer freely to 
Morocco, at the rates applied by virtue of the legislation of the debtor Member State or States, any pensions or annuities in respect of old age, survivor status, industrial accident or occupational disease, or of invalidity resulting from industrial accident or occupational disease, except in the case of special non-contributory benefits.
 
5. Morocco shall accord to workers who are nationals of a Member 
State and employed in its territory, and to the members of their families, treatment similar to that specified in paragraphs 1, 3 and 4.
 
Article 66  
The provisions of this chapter shall not apply to nationals of the Parties 
residing or working illegally in the territory of their host countries.  
Article 67  
1. Before the end of the first year following the entry into force of 
this Agreement, the Association Council shall adopt provisions to implement the principles set out in Article 65.
 
2. The Association Council shall adopt detailed rules for adminis ­
trative cooperation providing the necessary management and monitoring guarantees for the application of the provisions referred to in paragraph 1.
 
Article 68  
The provisions adopted by the Association Council in accordance with 
Article 67 shall not affect any rights or obligations arising from bilateral agreements linking Morocco and the Member States where those agreements provide for more favourable treatment of nationals of Morocco or of the Member States.
 
CHAPTER II  
DIALOGUE IN SOCIAL MATTERS  
Article 69  
1. The Parties shall conduct regular dialogue on any social matter 
which is of interest to them.  
2. Such dialogue shall be used to find ways to achieve progress in 
the field of movement of workers and equal treatment and social inte ­
gration for Moroccan and Community nationals residing legally in the territories of their host countries.
 
3. Dialogue shall cover in particular all issues connected with:  
(a) the living and working conditions of the migrant communities;  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 26
 
(b) migration;  
(c) illegal immigration and the conditions governing the return of indi ­
viduals who are in breach of the legislation dealing with the right to stay and the right of establishment in their host countries;
 
(d) schemes and programmes to encourage equal treatment between 
Moroccan and Community nationals, mutual knowledge of cultures and civilisations, the furthering of tolerance and the removal of discrimination.
 
Article 70  
Dialogue on social matters shall be conducted at the same levels and in 
accordance with the same procedures as provided for in Title I of this Agreement, which can itself provide a framework for that dialogue.
 
CHAPTER III  
COOPERATION IN THE SOCIAL FIELD  
Article 71  
1. With a view to consolidating cooperation between the Parties in 
the social field, projects and programmes shall be carried out in any area of interest to them.
 
Priority will be afforded to the following projects:  
(a) reducing migratory pressure, in particular by improving living 
conditions, creating jobs and developing training in areas from which emigrants come;
 
(b) resettling those repatriated because of their illegal status under the 
legislation of the state in question;  
(c) promoting the role of women in the economic and social devel ­
opment process through education and the media in step with Moroccan policy on the matter;
 
(d) bolstering and developing Morocco's family planning and mother 
and child protection programmes;  
(e) improving the social protection system;  
(f) enhancing the health cover system;  
(g) implementing and financing exchange and leisure programmes for 
mixed groups of Moroccan and European young people residing in the Member States, with a view to promoting mutual knowledge of their respective cultures and fostering tolerance.
 
Article 72  
Cooperation schemes may be carried out in coordination with Member 
States and relevant international organisations.  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 27
 
Article 73  
A working party shall be set up by the Association Council by the end 
of the first year following the entry into force of this Agreement. It shall be responsible for the continuous and regular evaluation of the imple ­
mentation of Chapters I to III.
 
CHAPTER IV  
COOPERATION ON CULTURAL MATTERS  
Article 74  
1. In order to boost mutual knowledge and understanding, taking 
account of activities already carried out, the Parties shall undertake — while respecting each other's culture — to provide a firmer footing for lasting cultural dialogue and to promote continuous cultural cooperation between them, without ruling out a priori any field of activity.
 
2. In putting together cooperation projects and programmes and 
carrying out joint activities, the Parties shall place special emphasis on young people, on written and audio-visual means of expression and communication, and on the protection of their heritage and the dissemination of culture.
 
3. The Parties agree that cultural cooperation programmes already 
under way in the Community or in one or more of its Member States 
may be extended to Morocco.  
TITLE VII  
FINANCIAL COOPERATION  
Article 75  
With a view to full attainment of this Agreement's objectives, financial 
cooperation shall be implemented for Morocco in line with the appro ­
priate financial procedures and resources.  
These procedures shall be adopted by mutual agreement between the 
Parties by means of the most suitable instruments once this Agreement enters into force.
 
In addition to the areas covered by the Titles V and VI of this 
Agreement, cooperation shall entail:  
— facilitating reforms aimed at modernising the economy,  
— updating economic infrastructure,  
— promoting private investment and job creation activities,  
— taking into account the effects on the Moroccan economy of the 
progressive introduction of a free trade area, in particular where the updating and restructuring of industry is concerned,
 
— flanking measures for policies implemented in the social sectors.  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 28
 
Article 76  
Within the framework of Community instruments intended to buttress 
structural adjustment programmes in the Mediterranean countries — and in close coordination with the Moroccan authorities and other contributors, in particular the international financial institutions — the Community will examine suitable ways of supporting structural policies carried out by Morocco to restore financial equilibrium in all its key aspects and create an economic environment conducive to boosting growth, while at the same time enhancing social welfare.
 
Article 77  
In order to ensure a coordinated approach to dealing with exceptional 
macroeconomic and financial problems which could stem from the 
progressive implementation of this Agreement, the Parties shall closely monitor the development of trade and financial relations between the Community and Morocco as part of the regular economic dialogue established under Title V.
 
TITLE VIII  
INSTITUTIONAL, GENERAL AND FINAL PROVISIONS  
Article 78  
An Association Council is hereby established which shall meet at minis ­
terial level once a year and when circumstances require, on the initiative of its Chairman and in accordance with the conditions laid down in its Rules of Procedure.
 
It shall examine any major issues arising within the framework of this 
Agreement and any other bilateral or international issues of mutual interest.
 
Article 79  
1. The Association Council shall consist of the members of the 
Council of the European Union and members of the Commission of the European Communities, on the one hand, and of members of the Government of the Kingdom of Morocco, on the other.
 
2. Members of the Association Council may arrange to be repre ­
sented, in accordance with the provisions laid down in its Rules of Procedure.
 
3. The Association Council shall establish its Rules of Procedure.  
4. The Association Council shall be chaired in turn by a member of 
the Council of the European Union and a member of the Government of the Kingdom of Morocco in accordance with the provisions laid down in its Rules of Procedure.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 29
 
Article 80  
The Association Council shall, for the purpose of attaining the 
objectives of this Agreement, have the power to take decisions in the cases provided for therein.
 
The decisions taken shall be binding on the Parties, which shall take the 
measures necessary to implement the decisions taken. The Association Council may also make appropriate recommendations.
 
It shall draw up its decisions and recommendations by agreement 
between the two Parties.  
Article 81  
1. Subject to the powers of the Council, an Association Committee is 
hereby established which shall be responsible for the implementation of the Agreement.
 
2. The Association Council may delegate to the Association 
Committee, in full or in part, any of its powers.  
Article 82  
1. The Association Committee, which shall meet at the level of 
officials, shall consist of representatives of members of the Council of the European Union and of members of the Commission of the European Communities, on the one hand, and of representatives of the Government of the Kingdom of Morocco, on the other.
 
2. The Association Committee shall establish its Rules of Procedure.  
▼M3 
3. The Association Committee shall be chaired in turn by a repre ­
sentative of the Commission of the European Communities and by a representative of the Government of the Kingdom of Morocco.  
▼
B 
The Association Committee shall normally meet alternately in the 
Community and in Morocco.  
Article 83  
The Association Committee shall have the power to take decisions for 
the management of the Agreement as well as in those areas in which the Council has delegated its powers to it.
 
It shall draw up its decisions by agreement between the Parties. These 
decisions shall be binding on the Parties, which shall take the measures necessary to implement the decisions taken.
 
Article 84  
The Association Council may decide to set up any working group or 
body necessary for the implementation of the Agreement.  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 30
 
Article 85  
The Association Council shall take all appropriate measures to facilitate 
cooperation and contacts between the European Parliament and the parliamentary institutions of the Kingdom of Morocco, and between the Economic and Social Committee of the Community and its counterpart in the Kingdom of Morocco.
 
Article 86  
1. Either Party may refer to the Association Council any dispute 
relating to the application or interpretation of this Agreement.  
2. The Association Council may settle the dispute by means of a 
decision.  
3. Each Party shall be bound to take the measures involved in 
carrying out the decision referred to in paragraph 2.  
4. In the event of it not being possible to settle the dispute in 
accordance with paragraph 2, either Party may notify the other of the appointment of an arbitrator; the other Party must then appoint a second 
arbitrator within two months. For the application of this procedure, the 
Community and the Member States shall be deemed to be one Party to the dispute.
 
The Association Council shall appoint a third arbitrator.  
The arbitrators' decisions shall be taken by majority vote.  
Each party to the dispute shall take the steps required to implement the 
decision of the arbitrators.  
Article 87  
Nothing in this Agreement shall prevent a Contracting Party from taking 
any measures:  
(a) which it considers necessary to prevent the disclosure of 
information contrary to its essential security interests;  
(b) which relate to the production of, or trade in, arms, munitions or 
war materials or to research, development or production indis ­
pensable for defence purposes, provided that such measures do not impair the conditions of competition in respect of products 
not intended for specifically military purposes;
 
(c) which it considers essential to its own security in the event of 
serious internal disturbances affecting the maintenance of law and order, in time of war or serious international tension constituting threat of war or in order to carry out obligations it has accepted for the purpose of maintaining peace and international security.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 31
 
Article 88  
In the fields covered by this Agreement, and without prejudice to any 
special provisions contained therein:  
— the arrangements applied by the Kingdom of Morocco in respect of 
the Community shall not give rise to any discrimination between the Member States, their nationals, or their companies or firms,
 
— the arrangements applied by the Community in respect of the 
Kingdom of Morocco shall not give rise to any discrimination between Moroccan nationals or its companies or firms.
 
Article 89  
Nothing in this Agreement shall have the effect of:  
— extending the fiscal advantages granted by either Party in any inter ­
national agreement or arrangement by which it is bound,  
— preventing the adoption or application by either Party of any 
measure aimed at preventing fraud or the evasion of taxes,  
— opposing the right of either Party to apply the relevant provisions of 
its tax legislation to taxpayers who are not in an identical situation as regards their place of residence.
 
Article 90  
1. The Parties shall take any general or specific measures required to 
fulfil their obligations under this Agreement. They shall see to it that the objectives set out in this Agreement are attained.
 
2. If either Party considers that the other Party has failed to fulfil an 
obligation under this Agreement, it may take appropriate measures. Before so doing, except in cases of special urgency, it shall supply the Association Council with all the relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Parties.
 
In the selection of measures, priority must be given to those which least 
disturb the functioning of this Agreement. These measures shall be notified immediately to the Association Council and shall be the subject of consultations within the Association Council if the other Party so requests.
 
Article 91  
Protocols 1 to 5, Annexes 1 to 7 and the Declarations shall form an 
integral part of this Agreement. The Declarations and Exchanges of Letters can be found in the Final Act, which shall likewise form an integral part of this Agreement.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 32
 
Article 92  
For the purposes of this Agreement, ‘Parties’ shall mean, on the one 
hand, the Community or the Member States, or the Community and its Member States, in accordance with their respective powers, and, on the other hand, Morocco.
 
Article 93  
This Agreement shall be concluded for an unlimited period.  
Either Party may denounce this Agreement by notifying the other Party. 
This Agreement shall cease to apply six months after the date of such notification.
 
Article 94  
This Agreement shall apply, on the one hand, to the territories in which 
the Treaties establishing the European Community and the European Coal And Steel Community are applied and under the conditions laid down in those Treaties and, on the other hand to the territory of the Kingdom of Morocco.
 
Article 95  
This Agreement is drawn up in duplicate in the Danish, Dutch, English, 
Finnish, French, German, Greek, Italian, Portuguese, Spanish, Swedish and Arabic languages, each of these texts being equally authentic.
 
Article 96  
1. This Agreement shall be approved by the Contracting Parties in 
accordance with their own procedures.  
It shall enter into force on the first day of the second month following 
the date on which the Contracting Parties notify each other that the 
procedures referred to in the first paragraph have been completed.  
2. Upon its entry into force, this Agreement shall replace the 
Cooperation Agreement between the European Community and the Kingdom of Morocco and the Agreement between the Member States of the European Coal and Steel Community and the Kingdom of Morocco, signed in Rabat on 25 April 1976.
 
Hecho en Bruselas, el veintiseis de febrero de mil novecientos noventa 
y seis.  
Udfærdiget i Bruxelles, den seksogtyvende februar nitten hundrede og 
seks og halvfems.  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 33
 
Geschehen zu Brüssel am sechsundzwanzigsten Februar neunzehnhun ­
dertsechsundneunzig.  
Έγινε  στις Βρυξέλλες , στις είκοσι  έξι Φεβρουαρίου  χίλια  εννιακόσια  
ενενήντα  έξι τέσσερα . 
Done at Brussels on the twenty-sixth day of February in the year one 
thousand nine hundred and ninety-six.  
Fait à Bruxelles, le vingt-six février mil neuf cent quatre-vingt-seize.  
Fatto a Bruxelles, addì ventisei febbraio millenovecentonovantasei.  
Gedaan te Brussel, de zesentwintigste februari negentienhonderd zes ­
ennegentig.  
Feito em Bruxelas, em vinte e seis de Fevereiro de mil novecentos e 
noventa e seis.  
Tehty Brysselissä kahdentenäkuudentena päivänä helmikuuta vuonna 
tuhatyhdeksänsataayhdeksänkymmentäkuusi.  
Som skedde i Bryssel den tjugosjätte februari nittonhundranittiosex.
  
Pour le Royaume de Belgique  
Voor het Koninkrijk België  
Für das Königreich Belgien
  
Cette signature engage également la Communauté française, la Commu ­
nauté flamande, la Communauté germanophone, la Région wallonne, la Région flamande et la Région de Bruxelles-Capitale.
 
Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de 
Franse Gemeenschap, de Duitstalige Gemeenschap, het Vlaamse Ge ­
west, het Waalse Gewest en het Brusselse Hoofdstedelijke Gewest.  
Diese Unterschrift verbindet zugleich die Deutschsprachige Gemein ­
schaft, die Flämische Gemeinschaft, die Französische Gemeinschaft, die Wallonische Region, die Flämische Region und die Region Brüs ­
sel-Hauptstadt.
 
På Kongeriget Danmarks vegne
  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 34
 
Für die Bundesrepublik Deutschland
  
Για την Ελληνική  Δημοκρατία
  
Por el Reino de España
  
Pour la République française
  
Thar cheann Na hÉireann  
For Ireland
  
Per la Repubblica italiana
  
Pour le Grand-Duché de Luxembourg
  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 35
 
Voor het Koninkrijk der Nederlanden
  
Für die Republik Österreich
  
Suomen tasavallan puolesta
  
För Konungariket Sverige
  
Pela República Portuguesa
  
For the United Kingdom of Great Britain and Northern Ireland
  
Por las Comunidades Europeas  
For De Europæiske Fællesskaber  
Für die Europäischen Gemeinschaften  
Για τις Ευρωπα ïκές Κοινότητες  
For the European Communities  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 36
 
Pour les Communautés européennes  
Per le Comunità europee  
Voor de Europese Gemeenschappen  
Pelas Comunidades Europeias  
Euroopan yhteisöjen puolesta  
På Europeiska gemenskapernas vägnar
  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 37
 
LIST OF ANNEXES 
Annex 1  Products referred to in Article 10(1)  
Annex 2  Products referred to in Article 10(2)  
Annex 3  Products referred to in Article 11(2)  
Annex 4  Products referred to in Article 11(3)  
Annex 5  Products referred to in Article 12(1)  
Annex 6  Products referred to in Article 12(2)  
Annex 7  relating to intellectual, industrial and commercial property  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 38
 
ANNEX 1  
PRODUCTS REFERRED TO IN ARTICLE 10(1)  
CN code  Description  
0403  Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, 
whether or not concentrated or containing added sugar or other sweetening matter or flavoured or 
containing added fruit, nuts or cocoa:  
— Yogurt, flavoured or containing added fruit, nuts or cocoa:  
0403 10 51  — — — not exceeding 1,5 %  
0403 10 53  — — — exceeding 1,5 % but not exceeding 27 %  
0403 10 59  — — — exceeding 27 %  
— — — other, of a milk fat content by weight:  
0403 10 91  — — — not exceeding 3 %  
0403 10 93  — — — exceeding 3 % but not exceeding 6 %  
0403 10 99  — — — exceeding 6 %  
— Other, flavoured or containing added fruit, nuts or cocoa:  
— — in powder, granules or other solid forms, of a milk fat content, by weight:  
0403 90 71  — — — not exceeding 1,5 %  
0403 90 73  — — — exceeding 1,5 % but not exceeding 27 %  
0403 90 79  — — — exceeding 27 %  
— — other, of a milk fat content by weight:  
0403 90 91  — — — not exceeding 3 %  
0403 90 93  — — — exceeding 3 % but not exceeding 6 %  
0403 90 99  — — — exceeding 6 %  
0710 40 00  Sweet corn, uncooked or cooked by steaming or boiling in water, frozen:  
0711 90 30  Sweet corn, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water 
or in other preservative solutions), but unsuitable in that state for immediate consumption  
1517  Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of 
different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516:
 
1517 10 10  — Margarine, excluding liquid margarine, containing more than 10 % but not more than 15 % by 
weight of milk fats  
1517 90 10  — other, containing more than 10 % but not more than 15 % by weight of milk fats  
1702 50 00  Chemically pure fructose  
1704  Sugar confectionery (including white chocolate), not containing cocoa, except liquorice extract 
containing more than 10 % by weight of sucrose but not containing other added substances, of 
CN code 1704 90 10  
— Chewing-gum, whether or not sugar-coated:  
— — Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose):  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 39
 
CN code  Description  
1704 10 11  — — — in strips  
1704 10 19  — — — other  
— — Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose):  
1704 10 91  — — — in strips  
1704 10 99  — — — other  
1704 90 30  — White chocolate  
— other:  
1704 90 51  — — Pastes, including marzipan, in immediate packings of a net content of 1 kg or more  
1704 90 55  — Throat pastilles and cough drops  
1704 90 61  — Sugar coated (panned) goods  
— Other:  
1704 90 65  — — Gum confectionery and jelly confectionery including fruit pastes in the form of sugar confec ­
tionery  
1704 90 71  — — Boiled sweets, whether or not filled  
1704 90 75  — — Toffees, caramels and similar sweets  
— — other:  
1704 90 81  — — — compressed tablets  
1704 90 99  — — — other  
1806  Chocolate and other food preparations containing cocoa:  
1806 10 15  — — Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar 
expressed as sucrose) or isoglucose expressed as sucrose  
1806 10 20  — — Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar 
expressed as sucrose) or isoglucose expressed as sucrose  
1806 10 30  — — Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar 
expressed as sucrose) or isoglucose expressed as sucrose  
1806 10 90  — — Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or 
isoglucose expressed as sucrose  
— Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, 
granular or other bulk form in containers or immediate packing of a content exceeding 2 kg:  
1806 20 10  — — Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % 
or more of cocoa butter and milk fat  
1806 20 30  — — Containing a combined weight of 25 % or more, but less than 31 %, of cocoa butter and milk 
fat 
— other:  
1806 20 50  — — Containing 18 % or more by weight of cocoa butter  
1806 20 70  — — Chocolate milk crumb  
1806 20 80  — — Chocolate flavour coating  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 40
 
CN code  Description  
1806 20 95  — — other  
— other, in blocks, slabs or bars:  
1806 31 00  — — filled  
— — not filled:  
1806 32 10  — — — with added cereal, fruit or nuts  
1806 32 90  — — other  
— other:  
— — Chocolate and chocolate products:  
— — — Chocolates, whether or not filled:  
1806 90 11  — — — — containing alcohol  
1806 90 19  — — — other  
— — other:  
1806 90 31  — — — filled  
1806 90 39  — — — not filled  
1806 90 50  — Sugar confectionery and substitutes therefor made from sugar substitution products, containing 
cocoa  
1806 90 60  — Spreads containing cocoa  
1806 90 70  — Preparations containing cocoa for making beverages  
1806 90 90  — Other  
1901  Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or 
containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or 
containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or 
included
 
1901 10  — Preparations for infant use, put up for retail sale  
1901 20  — Mixes and doughs for the preparation of bakers' wares of heading No 1905  
— Malt extract:  
1901 90 11  — — with a dry extract content of 90 % or more by weight  
1901 90 19  — — other  
1901 90 99  — other  
1902  Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and 1902 20 30; couscous, whether 
or not cooked  
▼C1 
— Uncooked pasta, not stuffed or otherwise prepared:  
1902 11 00  — — containing eggs  
— — other:  
▼B 
1902 19 10  ►C1 — — — containing no common wheat flour or meal ◄ ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 41
 
CN code  Description  
1902 19 90  — — — other  
— Stuffed pasta, whether or not cooked or otherwise prepared:  
1902 20 91  — — — cooked  
1902 20 99  — — — other  
— other pasta:  
1902 30 10  — — dried  
1902 30 90  — — other  
— Couscous:  
1902 40 10  — — unprepared  
1902 40 90  — — other  
1903 00 00  Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or 
similar forms  
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, pre-cooked or otherwise prepared:  
— Prepared foods obtained by the swelling or roasting of cereals or cereal products:  
1904 10 10  — — obtained from maize  
1904 10 30  — — obtained from rice  
1904 10 90  — — other  
— other:  
1904 90 10  — — rice  
1904 90 90  — — other  
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:
 
1905 10 00  — Crispbread  
— Gingerbread and the like:  
1905 20 10  — — Containing less than 30 % by weight of sucrose (including invert sugar expressed as sucrose)  
1905 20 30  — — Containing 30 % or more but less than 50 % by weight of sucrose (including invert sugar 
expressed as sucrose)  
1905 20 90  — — Containing 50 % or more by weight of sucrose (including invert sugar expressed as sucrose)  
— Sweet biscuits; waffles and wafers:  
— — Completely or partially coated or covered with chocolate or other preparations containing 
cocoa:  
1905 30 11  — — — in immediate packings of a net content not exceeding 85 g  
1905 30 19  — — — other  
— — other:  
— — — sweet biscuits  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 42
 
CN code  Description  
1905 30 30  — — — — containing 8 % or more by weight of milk fats  
— — — — other  
1905 30 51  — — — — — sandwich biscuits  
1905 30 59  — — — — — other  
— — waffles and wafers  
1905 30 91  — — — salted, whether or not filled  
1905 30 99  — — — other  
— Rusks, toasted bread and similar toasted products:  
1905 40 10  — — rusks  
1905 40 90  — — other  
1905 90 10  — — Matzos  
1905 90 20  — — Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, 
rice paper and similar products:  
— — other:  
1905 90 30  — — — Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the 
dry matter state not more than 5 % of sugars and not more than 5 % of fat  
1905 90 40  — — — waffles and wafers with a water content not exceeding 10 % by weight  
1905 90 45  — — — Biscuits  
1905 90 55  — — — Extruded or expanded products, savoury or salted  
— — other:  
1905 90 60  — — — with added sweetening matter  
1905 90 90  — — — other  
2001 90 30  Sweet corn  (Zea Mays var. saccharata)  prepared or preserved by vinegar or acetic acid  
2001 90 40  Yams, sweet potatoes and similar edible parts of plants containing 5 % by weight or more of starch, 
prepared or preserved by vinegar or acetic acid  
2004 10 91  Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or 
acetic acid, frozen  
2004 90 10  Sweet corn  (Zea Mays var. saccharata)  prepared or preserved otherwise than by vinegar or acetic 
acid, frozen  
2005 20 10  Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or 
acetic acid, not frozen  
2005 80 00  Sweet corn  (Zea Mays var. saccharata)  prepared or preserved otherwise than by vinegar or acetic 
acid, not frozen  
2008 92 45  Preparation of the Müsli type based on unroasted cereal flakes  
2008 99 85  Maize (corn) other than sweet corn  (Zea mays var. saccharata)  otherwise prepared or preserved, not 
containing added sugar or spirit  
2008 99 91  Yams, sweet potatoes and similar edible parts of plants containing 5 % by weight or more of starch, 
otherwise prepared or preserved, not containing added sugar or spirit  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 43
 
CN code  Description  
2101 10 98  — other  
2101 20 98  — other  
2101 30 19  Roasted coffee substitutes other than roasted chicory  
2101 30 99  Extracts, essences and concentrates of roasted coffee substitutes other than roasted chicory  
2102 10 31  — Bakers' yeast  
2102 10 39  — other  
2105  Ice cream and other edible ice, whether or not containing cocoa:  
2105 00 10  — containing no milk fats or containing less than 3 % by weight of such fats  
— containing by weight of milk fats:  
2105 00 91  — — 3 % or more but less than 7 %  
2105 00 99  — — 7 % or more  
2106  Food preparations not elsewhere specified or included  
2106 10 80  — other  
2106 90 10  — Cheese fondues  
— Flavoured or coloured sugar syrups:  
2106 90 98  — — other  
2202 90 91  Non-alcoholic beverages, not including fruit or vegetable juices of CN code 2009, containing products 
of CN codes 0401 to 0404 or fats obtained from products of CN codes 0401 to 0404  
— other, containing by weight of fat obtained from products of CN codes 0401 to 0404  
2202 90 95  — — 0,2 % or more but less than 2 %  
2202 90 99  — — 2 % or more  
2905 43 00  Mannitol  
2905 44  D-Glucitol (sorbitol)  
— in aqueous solution:  
2905 44 11  — — containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content  
2905 44 19  — — other  
— other:  
2905 44 91  — — containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content  
2905 44 99  — — other  
3501  Casein, caseinates and other casein derivatives  
3505  Dextrins and other modified starches, except esterified and etherified starches of CN code 3505 10 50:  
3505 10  — Dextrins and other modified starches:  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 44
 
CN code  Description  
3505 10 10  — — Dextrins  
— — other modified starches:  
3505 10 90  — — — other  
3505 20  Glues based on starches, or on dextrins or other modified starches  
3809 10  Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and 
preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
 
3823 60  Sorbitol other than that of CN code 2905 44:  
— in aqueous solution:  
3823 60 11  — — containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content  
3823 60 19  — — other  
— other:  
3823 60 91  — — containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content  
3823 60 99  — — other  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 45
 
ANNEX 2  
PRODUCTS REFERRED TO IN ARTICLE 10(2)  
List 1  (*) 
CN code  Description  Quotas 
(in t) 
1704 10 00  Chewing gum, whether or not sugar coated  127  
1704 90 10  Liquorice extract containing more than 10 % by weight of sucrose but not 
containing other added substances  
1704 90 20  White chocolate  
1704 90 90  Other  
1806 10 00  Cocoa powder, containing added sugar or other sweetening matter  447  
1806 20 00  Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, 
paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg
 
1806 31 00  Other, in blocks, slabs or bars, filled  
1806 32 00  Other, in blocks, slabs or bars, not filled  
1806 90  Other  
1902 11 00  Uncooked pasta, not stuffed or otherwise prepared: containing eggs  3 050  
1902 19 00  Other uncooked pasta, not stuffed or otherwise prepared  
1902 20 00  Stuffed pasta, whether or not cooked or otherwise prepared  
1902 30 00  Other pasta  
1902 40 11  Couscous, unprepared, in packing of 5 kg or less  
1902 40 19  Couscous, prepared, in packing of 5 kg or less  
1902 40 91  Other: couscous, unprepared  
1902 40 99  Other: couscous, prepared  
1905 10 00  Crispbread  766 
1905 20 00  Gingerbread and the like  
1905 30 00  Sweet biscuits; waffles and wafers  
1905 40 10  Rusks  
1905 40 90  Other  
1905 90 10  Communion wafers, empty cachets of a kind suitable for pharmaceutical use, 
sealing wafers, rice paper and similar products  
1905 90 21  Matzos  
1905 90 22  Gluten bread for diabetics  
1905 90 29  Other  
1905 90 90  Other  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 46
 
CN code  Description  Quotas 
(in t) 
2105 00 00  Ice cream and other edible ice, whether or not containing cocoa  190  
2203  Beer made from malt  1 339  
_____________ 
(*) Products for which Morocco will maintain the level of customs charges prevailing on 1 January 1995 for four years, within t he tariff 
quotas shown, in accordance with the first subparagraph of Article 10(3). 
In accordance with the second subparagraph of Article 10(3), during the elimination of the industrial component of the duties 
pursuant to Article 10(4), the level of the duties to be applied in respect of the products for which tariff quotas are to be a bolished 
may not be higher than the level of the duties in force on 1 January 1995.  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 47
 
List 2  
CN code  Description  
0710 40 00  Sweetcorn, uncooked or cooked by steaming or boiling in water, frozen  
0711 90 94  Sweetcorn, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water 
or in other preservative solutions), but unsuitable in that state for immediate consumption  
3823 11 00  Stearic acid  
3823 12 00  Oleic acid  
3823 13 00  Tall oil fatty acids  
3823 19 00  Other  
3823 70 10  Industrial fatty alcohols having the character of artificial waxes  
3823 70 90  Other industrial fatty alcohols  
1520 00 00  Glycerol, crude; glycerol waters and glycerol lyes  
2905 45 00  Glycerol  
1702 50 00  Chemically pure fructose  
1702 90 21  Chemically pure maltose  
1901 10 10  Milk powder substitutes  
1901 10 21  Malted milk and other preparations of flour, meal, starch or malt extract, not containing cocoa  
1901 10 28  Malted milk and other preparations of flour, meal, starch or malt extract, containing less than 40 % 
by weight of cocoa  
1901 10 90  Other  
1901 20 12  Mixes and doughs for the preparation of bakers' wares of heading No 1905, made from flour, meal, 
starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa  
1901 20 90  Other mixes and doughs for the preparation of bakers' wares of heading No 1905  
1901 90 10 90  Other malt extract  
1901 90 21  Malted milk and dietary preparations not containing cocoa  
1901 90 28  Malted milk and dietary preparations containing less than 40 % by weight of cocoa  
1901 90 30  Culinary preparations  
1901 90 90  Other  
1904 10 12  Prepared foods obtained by the swelling or roasting of cereals or cereal products, containing cocoa  
1904 10 90  Other products obtained by the swelling or roasting of cereals or cereal products, containing cocoa  
1904 20 00  Prepared foods obtained from unroasted cereal flakes and roasted cereal flakes or swelled cereals  
1904 90 00  Other  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 48
 
CN code  Description  
2001 90 30  Sweetcorn, in grain or ear form, pre-cooked or otherwise prepared  
2004 90 20  Sweetcorn, in grain or ear form, pre-cooked or otherwise prepared, prepared or preserved otherwise 
than by vinegar or acetic acid, frozen  
2005 20 20  Potatoes in the form of flour, meal or flakes  
2005 80 00  Sweetcorn prepared or preserved otherwise than by vinegar or acetic acid, not frozen  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 49
 
List 3  
CN code  Description  
0403 10  Yoghurt  
0403 90  Other  
1506 00 10  Other animal fats and oils and their fractions, whether or not refined, but not chemically modified, 
not hardened or solidified  
1506 00 91  Other, in immediate packings of a net content of 20 kg or less  
1506 00 99  Other  
1517 10 00  Margarine, excluding liquid margarine  
1517 90 10  Fixed vegetable oils, mixed  
1517 90 91  Mould release preparations  
1517 90 92  Liquid margarine  
1517 90 99  Margarines, imitation lard and other prepared edible fats  
1518 00 10  Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, 
blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, 
excluding those of heading No 1516; inedible mixtures or preparations of animal or vegetable 
fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included, linoxyn
 
1518 00 20  Animal or vegetable oils, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in 
vacuum or in inert gas or otherwise chemically modified  
1518 00 90  Other animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, 
blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding 
those of heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of 
fractions of different fats or oils of this chapter, not elsewhere specified or included  
ex 2008 11 90  Peanut butter  
2008 91 00  Palm hearts  
ex 2008 99  Maize (corn), other than sweetcorn  
ex 2008 99  Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 50
 
ANNEX 3  
HS heading  
1212 20  
ex 1516 20  
1521  
1505  
1522  
1901 90 10 10  
1903  
ex 2001 90  
2004 10 91  
2101 20  
2103 10  
2106 90 10  
2208  
2502  
2504  
2505  
2506  
2507  
2508  
2509  
2510  
2511  
2512  
2513  
2514  
2516  
2517  
2518  
2519 10  
2519 90  
2521  
2523 21  
2523 30  
2523 90  
2524  
2525  
2526  
2527  
2528  
2529  
2530 10  
2530 40  
2530 90  
2701  
2702  2703  
2704  
2705  
2706  
2707  
2708  
2709  
2711 14  
2711 19  
2711 21  
2711 29  
2713 11  
2713 12  
2713 90  
2801 20  
2801 30  
2803  
2804 21  
2804 29  
2804 50  
2804 61  
2804 69  
2804 70  
2804 80  
2804 90  
2805  
2808  
2810 00  
2811 11  
2811 19  
2811 22  
2811 23  
2811 29  
2812  
2813  
2814  
2815 20  
2815 30  
2816  
2817 00 90  
2818  
2819  
2820  
2821  
2822  
2823  2824  
2825  
2826  
2827 10  
2827 20  
2827 31  
2827 32  
2827 34  
2827 35  
2827 36  
2827 38  
2827 39  
2827 41  
2827 49  
2827 51  
2827 59  
2827 60  
2829  
2830  
2831  
2832  
2833 11  
2833 19  
2833 23  
2833 24  
2833 27  
2833 29  
2833 40  
2834  
2835 10  
2835 24  
2835 29  
2835 39  
2836  
2837  
2838  
2840  
2841  
2842 10  
2843  
2844 10  
2844 20  
2844 30 10  
2844 30 29  
2844 30 30  
2844 30 90  2844 40  
2844 50  
2845  
2846  
2847  
2848  
2849  
2850  
2901  
2902  
2903  
2904  
2905  
2906  
2907  
2908  
2909  
2910  
2911  
2912  
2913  
2914  
2915  
2916  
2917  
2918  
2919  
2920  
2921  
2922  
2923  
2924  
2925  
2926  
2927  
2928  
2929  
2930  
2931  
2932  
2933  
2934  
2935  
2936  
2937 ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 51
 
HS heading  
2938  
2939  
2940  
2941  
2942  
3002 10  
3003 39 20  
3003 90 91  
3004 10 30  
3004 10 91  
3004 10 92  
3004 10 93  
3004 20 30  
3004 20 91  
3004 20 92  
3004 20 93  
3004 20 94  
3004 31 10  
3004 31 91  
3004 31 92  
3004 31 93  
3004 32 30  
3004 32 91  
3004 32 92  
3004 32 93  
3004 32 94  
3004 39 30  
3004 39 40  
3004 39 91  
3004 39 92  
3004 39 93  
3004 40 30  
3004 40 91  
3004 40 92  
3004 40 93  
3004 50 20  
3004 50 91  
3004 50 92  
3004 50 93  
3004 90 30  
3004 90 40  
3004 90 50  
3004 90 60  
3004 90 91  
3004 90 92  3004 90 93  
3004 90 94  
3005 10 10  
3006 20  
3006 30  
3006 60 11  
3006 60 12  
3101  
3102  
3103  
3104  
3105  
3201  
3202  
3203  
3204 11  
3204 13  
3204 14  
3204 15  
3204 16  
3204 17  
3204 19  
3204 20  
3204 90  
3206  
3207  
3208 90 10  
3209 90 10  
3210  
3402 11  
3402 12  
3402 13  
3402 19  
3402 90 11  
3403  
3404 20  
3507 10  
3507 90  
3606 90  
3701 10  
3701 20 10  
3701 20 99  
3701 30 90  
3701 91  
3701 99  
3702 10  
3702 20 10  
3702 20 99  
3702 31  3702 32  
3702 39  
3702 41  
3702 42  
3702 43  
3702 44  
3702 51  
3702 52 90  
3702 53  
3702 54  
3702 55 90  
3702 56 90  
3702 91  
3702 92 90  
3702 93  
3702 94 90  
3702 95 90  
3703  
3706 10 93  
3706 90 93  
3801  
3802  
3803  
3805  
3806  
3807  
3810  
3811  
3812  
3813  
3814  
3815  
3817  
3818  
3821  
3822  
3823  
3824 10  
3824 20  
3824 30  
3824 60  
3824 71  
3824 79  
3824 90 10  
3824 90 20  
3824 90 70  
3824 90 80  
3824 90 91  
3824 90 92  3824 90 93  
3824 90 94  
3824 90 95  
3824 90 96  
3824 90 99  
3901 10 90  
3901 20 90  
3901 30 20  
3901 30 90  
3901 90 20  
3901 90 90  
3902 10 90  
3902 20 90  
3902 30 90  
3902 90 20  
3902 90 90  
3903 11 90  
3903 19 90  
3903 20 90  
3903 30 90  
3903 90 90  
3904 30 90  
3904 40 20  
3904 40 90  
3904 50 90  
3904 61 90  
3904 69 20  
3904 69 90  
3904 90 19  
3904 90 29  
3904 90 95  
3904 90 99  
3905 19 90  
3905 29 19  
3905 29 95  
3905 29 99  
3905 30 90  
3905 91 30  
3905 99 30  
3905 99 95  
3905 99 99  
3906 10 90  
3906 90 19  
3906 90 95  
3906 90 99  
3907 10  
3907 20  
3907 30 90  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 52
 
HS heading  
3907 40  
3907 99 99  
3908 10 90  
3908 90 90  
3909 10 11  
3909 20 90  
3909 30 90  
3909 40 90  
3909 50 90  
3910  
3911 10 11  
3911 10 13  
3911 10 19  
3911 10 91  
3911 10 93  
3911 10 99  
3911 90 10  
3911 90 93  
3911 90 99  
3912 11 00  
3912 20 10  
3912 31 10  
3912 39 10  
3912 90 21  
3913 10 00  
3914  
3920 41 10  
3921 19 16  
3921 90 20  
4001  
4002  
4003  
4004 00 10  
4004 00 21  
4004 00 22  
4004 00 40  
4004 00 90  
4005 10 10  
4005 20  
4005 91 91  
4005 99 90  
4006 90 11  
4007  
4009 40 10  
4011 30  
4012 90 21  
4014  
4015 11  4016 99 92  
4016 99 93  
4101  
4102  
4103  
4110  
4301  
4401  
4402  
4403  
4701 00 10  
4702 00 10  
4702 00 21  
4702 00 29  
4702 00 31  
4702 00 91  
4703 11  
4703 19 10  
4703 21 10  
4703 21 90  
4703 29 10  
4704 11  
4704 19 10  
4704 21 10  
4704 21 90  
4704 29 10  
4705 00 10  
4706  
4707 10  
4707 30  
4801 00 10  
4802 20  
4802 30  
4802 40  
4804 31 10  
4804 31 21  
4804 39 10  
4805 21 10  
4805 22 10  
4805 23 10  
4805 29 10  
4805 50 00  
4805 60 10  
4805 70 10  
4805 80 10  
4808 10 21  
4813  
4816 30  4823 20 11  
4823 90 13  
4901 10  
4901 91 90  
4901 99 99  
4902 10 90  
4902 90 90  
4904 00 90  
4905  
4906  
4907 00 10  
4907 00 20  
4907 00 91  
4908 10 00 11  
4908 10 00 91  
4908 90 00 11  
4908 90 00 91  
4911 10 10  
4911 10 91  
4911 99 10  
4911 99 91  
5004  
5005  
5006  
5007  
5111 11 10  
5111 11 91  
5111 19 10  
5111 19 91  
5111 20 10  
5111 20 91  
5111 30 10  
5111 30 91  
5111 90 10  
5111 90 91  
5112 11 10  
5112 11 91  
5112 19 10  
5112 19 91  
5112 20 10  
5112 20 91  
5112 30 10  
5112 30 91  
5112 90 10  
5112 90 91  
5203  
5601 30  
5603 11 10  5604 90 30  
5604 90 41  
5604 90 70  
5604 90 80  
5608 11 10  
5608 90 10 10  
5608 90 20 10  
5811 00  
5902 10 10  
5902 20 10  
5902 90 10  
5903 10 10  
5903 20 10  
5903 90 10  
5906 99 10  
5906 99 20  
5907 00 10  
5908  
5909  
5910  
5911  
6115 91 91  
6115 92 91  
6115 93 91  
6115 99 91  
6214 10  
6215 10  
6310 10 11  
6310 10 19  
6310 90 11  
6310 90 12  
6310 90 19  
6310 90 20  
6601 91  
6601 99  
6602 00  
6603 10  
6603 20  
6603 90  
6701  
6702  
6703  
6704  
6806 20  
6909  
6914  
7001 ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 53
 
HS heading  
7002  
7003  
7004  
7005  
7006  
7008  
7010 93 11  
7010 93 19  
7010 94 11  
7010 94 19  
7011  
7012  
7014  
7015  
7016  
7018  
7019  
7101  
7102  
7103  
7104  
7105  
7106  
7107  
7108  
7109  
7110  
7111  
7112 10  
7112 20  
7112 90  
7113  
7114  
7115  
7116  
7117  
7118  
7201  
7202  
7203  
7204  
7205  
7206  
7207  
7208  
7209  
7210 11  7210 12  
7210 30  
7210 50  
7210 61  
7210 69  
7211  
7212 10 10  
7212 10 21  
7212 10 29  
7212 10 91  
7212 10 99  
7212 20  
7212 40 31  
7212 50 10  
7212 50 20  
7212 50 31  
7212 50 32  
7212 50 33  
7212 50 39  
7212 50 61  
7212 50 62  
7212 50 64  
7212 50 69  
7212 60 10  
7212 60 21  
7212 60 29  
7212 60 91  
7213 10 10  
7213 20 00  
7213 91 10  
7213 91 20  
7213 99 00  
7214 10 00  
7214 20 20  
7214 30 00  
7214 91  
7214 99 10  
7214 99 91  
7214 99 99  
7215 10 10  
7215 10 90  
7215 50 10  
7215 50 90  
7215 90 11  
7215 90 90  
7216 10  
7216 21  
7216 22  
7216 31  7216 32  
7216 33  
7216 40  
7216 50  
7216 61  
7216 69  
7216 91  
7216 99  
7217 10 10  
7217 10 20  
7217 20 10  
7217 20 91  
7217 30 10  
7217 30 99  
7217 90 10  
7217 90 20  
7218  
7219  
7220  
7221  
7222  
7223  
7224  
7225  
7226  
7227  
7228 10  
7228 20  
7228 30  
7228 40  
7228 50  
7228 60  
7228 70  
7228 80  
7229  
7301 10  
7302 10  
7302 20  
7302 30  
7302 40  
7302 90 30  
7302 90 90  
7303  
7304 10  
7304 29  
7304 31  
7304 39 10  
7304 39 20  
7304 39 31  7304 39 91  
7304 39 99  
7304 41  
7304 49  
7304 51  
7304 59  
7304 90  
7305 11 99  
7305 12 99  
7305 19 99  
7305 20 99  
7305 31 99  
7305 39 99  
7305 90 99  
7306 10 99  
7306 20 99  
7306 30 99  
7306 40 19  
7306 40 99  
7306 50 99  
7306 60 99  
7306 90 99  
7314 19 10  
7318 12 10  
7318 13 10  
7318 14 10  
7318 15 10  
7318 16 10  
7318 19 10  
7318 21 10  
7318 22 10  
7318 23 10  
7318 24 10  
7318 29 10  
7319  
7321 90 10  
7401  
7402  
7403  
7404  
7405 00 10  
7405 00 90  
7406 10 00  
7406 20 00  
7407 10 10  
7407 10 90  
7407 21  
7407 22  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 54
 
HS heading  
7407 29  
7408 11 00  
7408 19 90  
7408 21 10  
7408 21 29  
7408 21 30  
7408 21 41  
7408 21 91  
7408 22 10  
7408 22 29  
7408 22 30  
7408 22 41  
7408 22 91  
7408 29 10  
7408 29 29  
7408 29 31  
7408 29 39  
7408 29 41  
7408 29 91  
7409  
7410  
7415 21 10  
7415 29 10  
7415 31 10  
7415 32 10  
7415 39 10  
7419 91 30  
7419 99 30  
7501  
7502  
7503  
7504  
7505  
7506  
7507  
7508 90 10  
7508 90 21  
7601  
7602  
7603  
7604 10 31  
7604 10 40  
7604 10 51  
7604 10 91  
7604 29 21  
7604 29 30  
7604 29 41  
7604 29 91  7605 11 00  
7605 19 21  
7605 19 90  
7605 21 00  
7605 29 21  
7605 29 90  
7606 11  
7606 12  
7606 91  
7606 92  
7607 11 00  
7607 19 10  
7616 10 10  
7616 99 50  
7801  
7802  
7803  
7804  
7805  
7806  
7901  
7902  
7903  
7904  
7905  
7907 00 10  
8001  
8002  
8101  
8102  
8103  
8104  
8105  
8106  
8107  
8108  
8109  
8110  
8111  
8112  
8113  
8201 50  
8201 60  
8205 51  
8205 59 20  
8205 59 30  
8205 59 40  
8205 59 90  
8209  8210  
8212  
8213  
8301 10  
8302 20  
8308  
8407 10  
8407 33  
8407 34  
8407 90  
8408 10 10  
8450 20  
8450 90  
8483 10 19  
8483 10 29  
8483 10 90  
8483 20  
8483 30  
8483 40  
8483 60 90  
8504 21 10  
8504 22 10  
8504 23 10  
8504 32 91  
8504 33 10  
8504 34 10  
8504 90  
8507 90  
8511 20  
8511 30  
8511 50  
8511 80  
8511 90  
8512 10  
8512 20  
8512 30  
8512 90  
8523 11 10  
8523 11 99  
8523 12 10  
8523 12 91  
8523 12 99  
8523 13 10  
8523 13 92  
8523 13 93  
8523 13 98  
8523 20 10  
8523 20 99  
8523 30 10  8523 90 10  
8523 90 91  
8523 90 98  
8524 10 10  
8524 10 90  
8524 31 90  
8524 32  
8524 39 92  
8524 39 99  
8524 40 90  
8524 51 10  
8524 51 90  
8524 52 10  
8524 52 90  
8524 53 30  
8524 53 95  
8524 53 96  
8524 53 97  
8524 53 98  
8524 60 92  
8524 60 99  
8524 91 90  
8524 99 92  
8524 99 95  
8524 99 98  
8526 92  
8528 12 91  
8528 12 99 91  
8528 12 99 99  
8529 10 22  
8535 40  
8536 41  
8536 49  
8536 90 20  
8539 10  
8539 22  
8539 29  
8539 32  
8539 41 90  
8539 49  
8539 90  
8540 11 00  
8544 30  
8545 20  
8548  
8701 20 91  
8704 21 10  
8704 31 10  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 55
 
HS heading  
8708 39 10  
8708 39 89  
8708 40  
8708 50  
8708 60  
8708 70  
8708 80 99  
8708 93 91  8708 93 99  
8708 94  
8708 99 98  
8710  
9001 20  
9001 40  
9001 50  
9001 90  9003 90  
9028 90 11  
9106 90  
9107  
9208  
9209  
9602  
9605  9606  
9612  
9613  
9614  
9617  
9618  
In the case of the headings in bold type, tariff dismantling will apply only to:  
ex 1516 20: Vegetable fats and oils and their fractions, hydrogenated castor 
oil, ‘opal-wax’.  
ex 2001 90: Yams, sweet potatoes and similar edible parts of plants, 
containing 5 % or more by weight of starch.  
ex 2001 90: Palm hearts.  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 56
 
ANNEX 4  
HS heading  
ex 0405 20  
1302 31  
ex 1302 32  
1803  
1804  
1805  
2101 11  
2101 12  
2101 30  
2102  
2103 20  
2103 30  
2103 90  
2104  
2106 10 00  
2106 90 21  
2106 90 29  
2106 90 31  
2106 90 39  
2106 90 50  
2106 90 60  
2106 90 71  
2106 90 79  
2106 90 80  
2106 90 90  
2201 10  
2201 90  
2202 10  
2202 90  
2205  
2207  
2209  
2402  
2403  
2501  
2515  
2520  
2522  
2523 10  
2523 29  
2530 20  
2710 00 11  
2710 00 19  
2710 00 21  
2710 00 29  
2710 00 31  2710 00 32  
2710 00 39  
2710 00 41  
2710 00 42  
2710 00 49  
2710 00 51  
2710 00 59  
2710 00 60  
2710 00 70  
2710 00 80  
2710 00 90  
2711 11  
2711 12  
2711 13  
2712  
2713 20  
2714  
2715  
2801 10  
2802  
2804 10  
2804 30  
2804 40  
2806  
2807  
2809  
2811 21  
2815 11  
2815 12  
2817 00 10  
2827 33  
2828  
2833 21  
2833 22  
2833 25  
2833 26  
2833 30  
2835 22  
2835 23  
2835 25  
2835 26  
2839  
2842 90  
2851  
3001  
3002 30 10  3002 30 91  
3002 30 99  
3002 90  
3003 10  
3003 20  
3003 31  
3003 39 10  
3003 39 90  
3003 40  
3003 90 10  
3003 90 92  
3003 90 99  
3004 10 10  
3004 10 99  
3004 20 10  
3004 20 95  
3004 20 96  
3004 20 99  
3004 31 20  
3004 31 99  
3004 32 10  
3004 32 99  
3004 39 10  
3004 39 50  
3004 39 60  
3004 39 99  
3004 40 10  
3004 40 40  
3004 40 50  
3004 40 99  
3004 50 10  
3004 50 30  
3004 50 99  
3004 90 10  
3004 90 95  
3004 90 96  
3004 90 99  
3005 10 91  
3005 10 99  
3005 90 10  
3005 90 91  
3005 90 99  
3006 10  
3006 40  
3006 50  
3006 60 19  3006 60 91  
3006 60 99  
3204 12  
3205  
3208 10  
3208 20  
3208 90 90  
3209 10 00  
3209 90 90  
3211  
3212 90  
3214  
3215  
3301  
3302 10 10  
3302 10 20  
3302 10 90  
3302 90  
3303  
3304  
3305  
3306  
3307  
3401  
3402 20  
3402 90 19  
3402 90 90  
3404 10  
3404 90  
3405  
3406  
3407  
3501  
3502  
3503  
3504  
3505  
3506  
3605  
3701 20 91  
3701 30 10  
3702 20 91  
3704  
3705  
3804  
3808 ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 57
 
HS heading  
3809  
3816  
3819  
3820  
3824 40  
3824 50  
3824 90 30  
3824 90 40  
3824 90 50  
3824 90 60  
3901 10 10  
3901 10 20  
3901 20 10  
3901 20 20  
3901 30 10  
3901 30 30  
3901 90 10  
3901 90 30  
3902 10 10  
3902 10 20  
3902 20 10  
3902 20 20  
3902 30 10  
3902 30 20  
3902 30 30  
3902 90 10  
3902 90 30  
3903 11 10  
3903 11 20  
3903 19 10  
3903 19 20  
3903 20 10  
3903 20 20  
3903 30 10  
3903 30 20  
3903 90 10  
3903 90 20  
3904 10  
3904 21  
3904 22  
3904 30 10  
3904 30 20  
3904 40 10  
3904 40 30  
3904 50 10  
3904 50 20  
3904 61 10  
3904 61 20  3904 69 10  
3904 69 30  
3904 90 11  
3904 90 15  
3904 90 21  
3904 90 25  
3904 90 91  
3904 90 96  
3905 12  
3905 19 10  
3905 19 20  
3905 21 10  
3905 21 90  
3905 29 11  
3905 29 15  
3905 29 91  
3905 29 96  
3905 30 11  
3905 30 19  
3905 30 20  
3905 91 11  
3905 91 19  
3905 91 20  
3905 99 11  
3905 99 19  
3905 99 20  
3905 99 91  
3905 99 96  
3906 10 10  
3906 10 20  
3906 90 11  
3906 90 15  
3906 90 91  
3906 90 96  
3907 30 10  
3907 50  
3907 60 20  
3907 60 90  
3907 91 10  
3907 91 90  
3907 99 10  
3907 99 91  
3908 10 10  
3908 10 20  
3908 90 10  
3908 90 20  
3909 10 19  
3909 10 20  
3909 10 90  3909 20 10  
3909 20 20  
3909 30 10  
3909 30 20  
3909 40 10  
3909 40 20  
3909 50 10  
3909 50 20  
3911 10 17  
3911 10 97  
3911 90 10  
3911 90 91  
3911 90 97  
3912 12  
3912 20 90  
3912 31 90  
3912 39 90  
3912 90 10  
3912 90 29  
3912 90 90  
3913 90  
3915  
3916  
3917  
3918  
3919  
3920 10  
3920 20  
3920 30  
3920 41 90  
3920 42 10  
3920 42 90  
3920 51  
3920 59  
3920 61  
3920 62  
3920 63  
3920 69  
3920 71  
3920 72  
3920 73  
3920 79  
3920 91  
3920 92  
3920 93  
3920 94  
3920 99  
3921 11  
3921 12  3921 13  
3921 14  
3921 19 11  
3921 19 17  
3921 19 19  
3921 19 20  
3921 19 30  
3921 19 40  
3921 19 50  
3921 19 90  
3921 90 11  
3921 90 19  
3921 90 30  
3921 90 40  
3921 90 51  
3921 90 52  
3921 90 60  
3921 90 70  
3921 90 80  
3921 90 94  
3921 90 95  
3921 90 96  
3921 90 98  
3922  
3923  
3924  
3925  
3926  
4004 00 23  
4004 00 29  
4005 10 20  
4005 10 90  
4005 91 10  
4005 91 99  
4005 99 10  
4006 10 10  
4006 10 90  
4006 90 12  
4006 90 13  
4006 90 19  
4006 90 91  
4006 90 99  
4008  
4009 10  
4009 20  
4009 30  
4009 40 90  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 58
 
HS heading  
4009 50  
4010 11 90  
4010 12  
4010 13  
4010 19  
4010 21  
4010 22  
4010 23  
4010 24  
4010 29  
4011 10  
4011 20  
4011 40  
4011 50  
4011 91  
4011 99  
4012 90 10  
4012 90 31  
4012 90 40 10  
4012 90 90 11  
4012 90 90 21  
4 012 909 029  
4013  
4015 19  
4015 90  
4016 10  
4016 91  
4016 92  
4016 93  
4016 94  
4016 95  
4016 99 11  
4016 99 19  
4016 99 21  
4016 99 22  
4016 99 29  
4016 99 30  
4016 99 40  
4016 99 50  
4016 99 60  
4016 99 91  
4016 99 98  
4017  
4104  
4105  
4106  
4107  
4108  4109  
4111  
4201  
4202  
4203  
4204  
4205  
4206  
4302  
4303  
4304  
4404  
4405  
4406  
4407  
4408  
4409  
4410  
4411  
4412  
4413  
4414  
4415  
4416  
4417  
4418  
4419  
4420  
4421  
4501  
4502  
4503  
4504  
4601  
4602  
4701 00 90  
4702 00 39  
4702 00 99  
4703 19 90  
4703 29 90  
4704 19 90  
4704 29 90  
4705 00 90  
4707 20  
4707 90  
4801 00 90  
4802 10  
4802 51  
4802 52  4802 53  
4802 60  
4803  
4804 11  
4804 19  
4804 21  
4804 29  
4804 31 29  
4804 31 31  
4804 31 32  
4804 31 39  
4804 31 40  
4804 31 51  
4804 31 52  
4804 31 59  
4804 31 90  
4804 39 21  
4804 39 29  
4804 39 31  
4804 39 32  
4804 39 39  
4804 39 41  
4804 39 49  
4804 39 90  
4804 41  
4804 42  
4804 49  
4804 51  
4804 52  
4804 59  
4805 10  
4805 21 20  
4805 21 30  
4805 21 90  
4805 22 20  
4805 22 30  
4805 22 40  
4805 22 90  
4805 23 20  
4805 23 30  
4805 23 90  
4805 29 20  
4805 29 30  
4805 29 40  
4805 29 90  
4805 30  
4805 40  
4805 60 20  
4805 60 30  4805 60 40  
4805 60 90  
4805 70 20  
4805 70 30  
4805 70 90  
4805 80 20  
4805 80 30  
4805 80 40  
4805 80 90  
4806  
4807  
4808 10 10  
4808 10 29  
4808 10 91  
4808 10 99  
4808 20  
4808 30  
4808 90  
4809  
4810  
4811  
4812  
4814  
4815  
4816 10  
4816 20  
4816 90  
4817  
4818  
4819  
4820  
4821  
4822  
4823 11  
4823 19  
4823 20 19  
4823 20 90  
4823 40  
4823 51  
4823 59  
4823 60  
4823 70  
4823 90 11  
4823 90 12  
4823 90 19  
4823 90 21  
4823 90 29  
4823 90 31  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 59
 
HS heading  
4823 90 32  
4823 90 33  
4823 90 34  
4823 90 35  
4823 90 36  
4823 90 37  
4823 90 39  
4823 90 41  
4823 90 49  
4823 90 51  
4823 90 59  
4823 90 60  
4823 90 91  
4823 90 92  
4823 90 99  
4901 91 10  
4901 99 10  
4901 99 91  
4902 10 10  
4902 90 10  
4903  
4904 00 10  
4907 00 30  
4907 00 99  
4908 10 00 19  
4908 10 00 99  
4908 90 00 19  
4908 90 00 99  
4909  
4910  
4911 10 99  
4911 91  
4911 99 99  
5106  
5107  
5108  
5109  
5110  
5111 11 99  
5111 19 99  
5111 20 99  
5111 30 99  
5111 90 99  
5112 11 99  
5112 19 99  
5112 20 99  
5112 30 99  
5112 90 99  5113  
5204  
5205  
5206  
5207  
5208  
5209  
5210  
5211  
5212  
5306  
5307  
5308  
5309  
5310  
5311  
5401  
5402  
5403  
5404  
5405  
5406  
5407  
5408  
5508  
5509  
5510  
5511  
5512  
5513  
5514  
5515  
5516  
5601 10 10  
5601 10 90  
5601 21  
5601 22  
5601 29  
5602  
5603 11 21  
5603 11 29  
5603 11 90  
5603 12 10  
5603 12 21  
5603 12 29  
5603 12 90  
5603 13 10  
5603 13 21  
5603 13 29  5603 13 90  
5603 14 10  
5603 14 21  
5603 14 29  
5603 14 90  
5603 91 10  
5603 91 21  
5603 91 29  
5603 91 90  
5603 92 10  
5603 92 21  
5603 92 29  
5603 92 90  
5603 93 10  
5603 93 21  
5603 93 29  
5603 93 90  
5603 94 10  
5603 94 21  
5603 94 29  
5603 94 90  
5604 10  
5604 20  
5604 90 10  
5604 90 20  
5604 90 49  
5604 90 51  
5604 90 53  
5604 90 59  
5604 90 60  
5604 90 90  
5605  
5606  
5607  
5608 11 90  
5608 19  
5608 90 10 90  
5608 90 20 90  
5608 90 30  
5608 90 90  
5609  
5701  
5702  
5703  
5704  
5705  
5801 10  
5801 21  
5801 22  5801 23  
5801 24  
5801 25  
5801 26  
5801 31  
5801 32  
5801 33  
5801 34  
5801 35  
5801 36  
5801 90  
5802 11  
5802 19  
5802 20  
5802 30  
5803 10  
5803 90  
5804 10  
5804 21  
5804 29  
5804 30  
5805 00  
5806 10  
5806 20  
5806 31  
5806 32  
5806 39  
5806 40  
5807 10  
5807 90  
5808 10  
5808 90  
5809 00  
5810 10  
5810 91  
5810 92  
5810 99  
5901  
5902 10 20  
5902 10 90  
5902 20 20  
5902 20 90  
5902 90 20  
5902 90 90  
5903 10 90  
5903 20 90  
5903 90 90  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 60
 
HS heading  
5904  
5905  
5906 10 00  
5906 91 00  
5906 99 90  
5907 00 20  
5907 00 90  
6001  
6002  
6101  
6102  
6103  
6104  
6105  
6106  
6107  
6108  
6109  
6110  
6111  
6112  
6113  
6114  
6115 11  
6115 12  
6115 19  
6115 20  
6115 91 10  
6115 91 99  
6115 92 10  
6115 92 99  
6115 93 10  
6115 93 99  
6115 99 10  
6115 99 99  
6116  
6117  
6201  
6202  
6203  
6204  
6205  
6206  
6207  
6208  
6209  
6210  
6211  6212  
6213  
6214 20  
6214 30  
6214 40  
6214 90  
6215 20  
6215 90  
6216 00  
6217  
6301  
6302  
6303  
6304  
6305  
6306  
6307  
6308  
6310 10 90  
6310 90 90  
6401  
6402  
6403  
6404  
6405  
6406  
6501  
6502  
6503  
6504  
6505  
6506  
6507  
6601 10  
6801  
6802  
6803  
6804  
6805  
6806 10  
6806 90  
6807  
6808  
6809  
6810  
6811  
6812  
6813  
6814  6815 20  
6815 91  
6815 99 10  
6815 99 90  
6901  
6902 20  
6902 90  
6903 20  
6903 90  
6904  
6905  
6906  
6907  
6908  
6910  
6911  
6912  
6913  
7007  
7009  
7010 10  
7010 20  
7010 91  
7010 92  
7010 93 20  
7010 93 30  
7010 93 40  
7010 93 90  
7010 94 20  
7010 94 30  
7010 94 40  
7010 94 90  
7013  
7020  
7210 20  
7210 41  
7210 49  
7210 70  
7210 90  
7212 30  
7212 40 10  
7212 40 20  
7212 40 39  
7212 40 91  
7212 40 99  
7212 50 40  
7212 50 51  
7212 50 52  
7212 50 59  7212 50 63  
7212 50 90  
7212 60 30  
7212 60 99  
7213 10 90  
7213 91 90  
7214 20 90  
7214 99 91  
7215 50 21  
7215 50 29  
7215 90 19  
7217 10 90  
7217 20 99  
7217 30 91  
7217 90 90  
7301 20  
7305 11 10  
7305 11 91  
7305 12 10  
7305 12 91  
7305 19 10  
7305 19 91  
7305 20 10  
7305 20 91  
7305 31 10  
7305 31 20  
7305 31 91  
7305 39 10  
7305 39 20  
7305 39 91  
7305 90 10  
7305 90 20  
7305 90 91  
7306 10 10  
7306 10 91  
7306 20 10  
7306 20 91  
7306 30 10  
7306 30 91  
7306 40 11  
7306 40 91  
7306 50 10  
7306 50 91  
7306 60 10  
7306 60 91  
7306 90 10  
7306 90 91  
7307 ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 61
 
HS heading  
7308  
7309 00 10  
7309 00 20  
7309 00 39  
7309 00 89  
7310  
7311 00 80  
7313  
7314 12  
7314 13  
7314 14  
7314 19 90  
7314 20  
7314 31  
7314 39  
7314 41  
7314 42  
7314 49  
7314 50  
7315  
7317  
7318 11  
7318 12 90  
7318 13 90  
7318 14 90  
7318 15 90  
7318 16 90  
7318 19 90  
7318 21 90  
7318 22 90  
7318 23 21  
7318 23 29  
7318 23 91  
7318 23 99  
7318 24 90  
7318 29 90  
7320  
7321 11  
7321 12  
7321 13  
7321 81  
7321 82  
7321 83  
7321 90 20  
7321 90 30  
7321 90 90  
7322  
7323 10  7323 91  
7323 92  
7323 93  
7323 94  
7323 99 10  
7323 99 90  
7324  
7325  
7326  
7408 19 10  
7408 21 21  
7408 21 49  
7408 21 99  
7408 22 21  
7408 22 49  
7408 22 99  
7408 29 21  
7408 29 49  
7408 29 99  
7411  
7412  
7413  
7414  
7415 10 00  
7415 21 21  
7415 21 29  
7415 21 91  
7415 21 99  
7415 29 21  
7415 29 29  
7415 29 91  
7415 29 99  
7415 31 90  
7415 32 90  
7415 39 90  
7416  
7417  
7418  
7419 10 00  
7419 91 10  
7419 91 20  
7419 91 40  
7419 91 90  
7419 99 10  
7419 99 20  
7419 99 40  
7419 99 90  
7508 10 00  
7508 90 29  7508 90 30  
7508 90 90  
7604 10 10  
7604 10 20  
7604 10 39  
7604 10 59  
7604 10 99  
7604 21 00  
7604 29 10  
7604 29 29  
7604 29 49  
7604 29 99  
7605 19 10  
7605 19 29  
7605 29 10  
7605 29 29  
7607 19 90  
7607 20 00  
7608  
7609  
7610  
7611  
7612  
7613  
7614  
7615  
7616 10 20  
7616 10 90  
7616 91 00  
7616 99 10  
7616 99 20  
7616 99 30  
7616 99 40  
7616 99 60  
7616 99 90  
7906  
7907 00 90  
8003  
8004  
8005 00  
8006  
8007  
8201 10  
8201 20  
8201 30  
8201 40  
8201 90  
8202 20 10  
8202 20 90  8202 91 00  
8205 20  
8205 59 10  
8211  
8214  
8215  
8301 20  
8301 30  
8301 40  
8301 50  
8301 60  
8301 70  
8302 10  
8302 30  
8302 41  
8302 42  
8302 49  
8302 50  
8302 60  
8303  
8304  
8305  
8306  
8307  
8309  
8310  
8311  
8402 12 91  
8402 12 99  
8402 19 91  
8402 19 99  
8402 20 00  
8403 10 00  
8403 90 00  
8407 31  
8407 32  
8408 20 10  
8408 20 21  
8408 20 29  
8408 20 90  
8409 91 21  
8409 91 30  
8409 91 41  
8409 91 50  
8409 99 21  
8409 99 29  
8409 99 30  
8409 99 50  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 62
 
HS heading  
8413 70 90  
8414 51 11  
8414 59 10  
8414 60 10  
8417 20 90  
8418 10 00  
8418 21 00  
8418 22 00  
8418 29 00  
8418 30 00  
8418 40 00  
8418 50 90  
8418 91 00  
8419 11  
8419 19  
8419 81 20  
8419 90 10  
8419 90 20  
8421 23 00  
8421 29 10  
8421 31 00  
8421 39 10  
8421 99 21  
8421 99 91  
8421 99 99  
8424 10 00  
8426 11 10  
8428 33 90  
8431 39 10  
8431 41 19  
8431 41 90  
8431 42 00  
8431 49 21  
8431 49 23  
8431 49 24  
8431 49 90  
8432 10 10  
8432 10 90  
8432 90  
8438 10 10  
8450 11  
8450 12  
8450 19  
8474 31 11  
8474 90 10  
8474 90 91  
8474 90 98  
8479 89 20  8481  
8483 10 11  
8483 10 21  
8483 50  
8483 60 10  
8483 90 00  
8484  
8485 90  
8502 11 00  
8504 10  
8504 21 89  
8504 21 99  
8504 22 91  
8504 22 99  
8504 23 81  
8504 23 89  
8504 23 99  
8504 31 10  
8504 31 93  
8504 31 98  
8504 32 10  
8504 32 92  
8504 32 98  
8504 33 91  
8504 33 99  
8504 34 81  
8504 34 89  
8504 34 99  
8504 40 10  
8504 40 99  
8504 50 00  
8506 10  
8506 30  
8506 40  
8506 50  
8506 60  
8506 80  
8506 90 90  
8507 10 00  
8507 20 00  
8507 30  
8507 40  
8507 80  
8516 10 10  
8516 21 00  
8516 29 00  
8516 60 00  
8516 80 00  
8516 90 10  8516 90 90  
8529 10 23  
8535 10  
8535 21  
8535 29  
8535 30  
8535 90  
8536 10  
8536 20  
8536 30  
8536 50  
8536 61  
8536 69  
8536 90 10  
8536 90 30  
8536 90 90  
8537  
8538  
8544 11  
8544 19  
8544 20  
8544 41  
8544 49  
8544 51  
8544 59  
8544 60  
8605  
8606 10  
8606 91  
8606 92  
8606 99  
8701 20 19  
8701 20 99  
8701 90 42  
8702 10 91  
8702 10 92  
8702 10 99  
8702 90 21  
8702 90 22  
8702 90 29  
8702 90 80  
8703 10  
8703 21 10*  
8703 21 20  
8703 21 31  
8703 21 39  
8703 21 81*  
8703 21 89*  
8703 22 10*  8703 22 20  
8703 22 31  
8703 22 39  
8703 22 83*  
8703 22 88*  
8703 23 10*  
8703 23 20  
8703 23 31  
8703 23 39  
8703 23 43*  
8703 23 48*  
8703 23 53  
8703 23 58  
8703 23 83  
8703 23 88  
8703 24 10  
8703 24 20  
8703 24 31  
8703 24 39  
8703 24 83  
8703 24 88  
8703 31 10*  
8703 31 20  
8703 31 31  
8703 31 39  
8703 31 41*  
8703 31 49*  
8703 31 81*  
8703 31 89*  
8703 32 10*  
8703 32 20  
8703 32 31  
8703 32 39  
8703 32 43*  
8703 32 48*  
8703 32 53*  
8703 32 58*  
8703 32 83  
8703 32 88  
8703 33 10  
8703 33 20  
8703 33 31  
8703 33 39  
8703 33 83  
8703 33 88  
8703 90 90  
8704 21 99  
8704 22 90  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 63
 
HS heading  
8704 23 90  
8704 31 90  
8704 32 90  
8704 90 99  
8705 10  
8705 90 98  
8706  
8707  
8708 10  
8708 21  
8708 29  
8708 31  
8708 39 81  
8708 80 10  
8708 80 20  
8708 80 91  
8708 91  
8708 92  
8708 93 10  
8708 93 92  
8708 99 10  
8708 99 21  
8708 99 29  
8708 99 93  
8708 99 94  
8708 99 95  8708 99 96  
8711  
8712  
8714 11  
8714 19  
8714 91  
8714 92  
8714 93  
8714 94  
8714 95  
8714 96  
8714 99  
8715  
8716 10 19  
8716 10 90  
8716 20 19  
8716 20 90  
8716 31 19 00  
8716 31 90  
8716 39 29 00  
8716 39 80  
8716 40 19  
8716 40 90  
8716 80  
8716 90  
9003 11  9003 19  
9004  
9021 21  
9021 30 10  
9028 10  
9028 20  
9028 30  
9028 90 19  
9028 90 90  
9401  
9402 90  
9403  
9404  
9405 10  
9405 20  
9405 30  
9405 40  
9405 50  
9405 60  
9405 91 80  
9405 92 90  
9405 99 21  
9405 99 22  
9405 99 23  
9405 99 29  
9405 99 31  9405 99 39  
9405 99 40  
9405 99 51  
9405 99 59  
9405 99 61  
9405 99 69  
9405 99 71  
9405 99 79  
9405 99 91  
9405 99 92  
9405 99 93  
9405 99 94  
9405 99 99  
9406  
9504 40  
9603  
9604  
9607  
9608  
9609  
9610  
9611  
9615  
9616  
In the case of the headings marked with an asterisk, tariff dismantling will follow 
the schedule set out below:  
— three years after the Agreement enters into force, each of the duties and 
charges will be reduced to 97 % of the basic duty,  
— four years after the Agreement enters into force, each of the duties and 
charges will be reduced to 94 % of the basic duty,  
— five years after the Agreement enters into force, each of the duties and 
charges will be reduced to 91 % of the basic duty,  
— six years after the Agreement enters into force, each of the duties and charges 
will be reduced to 88 % of the basic duty,  
— seven years after the Agreement enters into force, each of the duties and 
charges will be reduced to 73 % of the basic duty,  
— eight years after the Agreement enters into force, each of the duties and 
charges will be reduced to 58 % of the basic duty,  
— nine years after the Agreement enters into force, each of the duties and 
charges will be reduced to 43 % of the basic duty,  
— 10 years after the Agreement enters into force, each of the duties and charges 
will be reduced to 28 % of the basic duty,  
— 11 years after the Agreement enters into force, each of the duties and charges 
will be reduced to 13 % of the basic duty,  
— 12 years after the Agreement enters into force, each of the remaining duties 
and charges will be eliminated.  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 64
 
In the case of the headings in bold type, tariff dismantling will apply only to:  
ex 0405 20: Dairy spreads of a fat content by weight of less than 75 %.  
ex 1302 32: Mucilages and thickeners, whether or not modified, derived 
from locust beans or locust bean seeds.  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 65
 
ANNEX 5  
PRODUCTS REFERRED TO IN ARTICLE 12(1)  
HS Description  Reference price  
4011 10  New pneumatic tyres, of rubber, of a kind used on motor cars, buses, lorries, 
motor cycles and bicycles; other tyres  36 DH/kg  
4011 20  
4011 40  
4011 50  
4011 91  
4011 99  
4013 10  Inner tubes of a kind used on motor cars, buses, and lorries  36 DH/kg  
4013 20  Inner tubes of a kind used on bicycles and bicycles with auxiliary motors  44 DH/kg  
4013 90 00 10  
4013 90 00 20  
4013 90 00 90  Other inner tubes  36 DH/kg  
5106  Yarn of carded wool, not put up for retail sale  55 DH/kg  
5107  Yarn of combed wool, not put up for retail sale  100 DH/kg  
ex 5111  Woven fabrics of carded wool containing at least 85 % wool, not exceeding 
300 g/m  2 in weight  250 DH/kg  
ex 5111  Other woven fabrics of carded wool containing at least 85 % wool, exceeding 
300 g/m  2 in weight  200 DH/kg  
ex 5112 11  Woven fabrics of combed wool containing at least 85 % wool, not exceeding 
200 g/m  2 in weight  300 DH/kg  
ex 5112 19  Other woven fabrics of combed wool containing at least 85 % wool, exceeding 
200 g/m  2 in weight  300 DH/kg  
ex 5112 20  Other woven fabrics of combed wool containing less than 85 % wool, mixed 
with man-made filaments  250 DH/kg  
ex 5112 30  Other woven fabrics of combed wool containing less than 85 % wool, mixed 
with man-made staple fibres, of a weight exceeding 200 g/m  2 but not exceeding 
375 g/m  2 250 DH/kg  
ex 5112 30  Other woven fabrics of combed wool containing less than 85 % wool, mixed 
with synthetic or man-made staple fibres, of a weight not exceeding 200 g/m  2 250 DH/kg  
ex 5112 90  Woven fabrics of combed wool containing less than 85 % wool, mixed with 
other materials, of a weight exceeding 375 g/m  2 250 DH/kg  
ex 5112 90  Woven fabrics of combed wool containing less than 85 % wool, mixed with 
other materials, of a weight exceeding 200 g/m  2 but not exceeding 375 g/m  2 300 DH/kg  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 66
 
HS Description  Reference price  
5205  Cotton yarn not put up for retail sale  55 DH/kg  
5206  
5208 32 90 92  Woven fabrics of cotton containing 85 % or more of cotton, dyed or printed, 
plain weave, weighing more than 130 g/m  2 but not more than 200 g/m  2 , of a 
width exceeding 115 cm but not exceeding 165 cm  200 DH/kg  
5208 52 90 92  
5208329099  Woven fabrics of cotton containing 85 % or more of cotton, dyed or printed, 
plain weave, weighing more than 130 g/m  2 but not more than 200 g/m  2 , of a 
width exceeding 165 cm  200 DH/kg  
5208 52 90 99  
ex 5208 32 90  Other woven fabrics of cotton containing at least 85 % of cotton, of yarns of 
different colours, weighing more than 100 g/m  2 but not more than 130 g/m  2 , of 
a width exceeding 115 cm  200 DH/kg  
ex 5208 33 90  
ex 5208 39 30  
ex 5208 42 90  Other woven fabrics of cotton containing at least 85 % of cotton, of yarns of 
different colours, weighing more than 100 g/m  2 but not more than 165 g/m  2 , of 
a width exceeding 85 cm  250 DH/kg  
ex 5208 43 90  
ex 5208 49 90  
ex 5208 51 90  Cotton fabrics containing at least 85 % of cotton, printed, of yarns of different 
colours, weighing not more than 200 g/m  2 , of a width exceeding 115 cm  250 DH/kg  
ex 5208 52 90  
ex 5208 53 90  
ex 5208 59 90  
5209 31 90  Fabrics containing at least 85 % of cotton, dyed or printed, of a weight 
exceeding 200 g/m  2 200 DH/kg  
5209 32 90  
5209 39 90  
5209 51 90  
5209 52 90  
5209 59 90  
ex 5209 41 90  Fabrics containing at least 85 % of cotton, of yarns of different colours, of a 
weight exceeding 200 g/m  2 and of a width exceeding 115 cm  200 DH/kg  
ex 5209 42 90  
ex 5209 43 90  
ex 5209 49 90  
5209 51 90 90  Fabrics containing at least 85 % of cotton, printed, of a weight exceeding 200 g/ 
m 2 , and of a width exceeding 115 cm  200 DH/kg  
5209 52 90 90  
5209 59 90 90  
5210 11 90 91  Unbleached fabrics containing less than 85 % of cotton, mixed mainly or solely 
with man-made fibres, of a weight not exceeding 200 g/m  2 and of a width of 
85 cm or more  200 DH/kg  
5210 12 90 91  
5210 19 90 91  
ex 5210 31 90  Fabrics containing less than 85 % of cotton, dyed or of yarns of different 
colours, of a weight not exceeding 200 g/m  2 and of a width of 85 cm or more  200 DH/kg  
ex 5210 32 90  
ex 5210 39 90  
ex 5210 41 90  
ex 5210 42 90  
ex 5210 49 90  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 67
 
HS Description  Reference price  
ex 5210 51 90  Fabrics containing less than 85 % of cotton, printed, of a weight exceeding 
200 g/m  2 and of a width exceeding 115 cm  200 DH/kg  
ex 5210 52 90  
ex 5210 59 90  
ex 5211 31 90  Fabrics containing less than 85 % of cotton, dyed or of yarns of different 
colours, of a weight exceeding 200 g/m  2 and of a width of 85 cm or more  200 DH/kg  
ex 5211 32 90  
ex 5211 39 90  
ex 5211 41 90  
ex 5211 42 90  
ex 5211 43 90  
ex 5211 49 90  
ex 5211 51 90  Fabrics containing less than 85 % of cotton, printed, of a weight exceeding 
200 g/m  2 and of a width exceeding 115 cm  200 DH/kg  
ex 5211 52 90  
ex 5211 59 90  
5212 13 90 90  Other cotton fabrics, dyed or of yarns of different colours, of a weight not 
exceeding 200 g/m  2 and of a width of 85 cm or more  200 DH/kg  
5212 14 90 90  
5212 15 90 90  Other cotton fabrics, printed, of a weight not exceeding 200 g/m  2 and of a width 
of 85 cm or more  200 DH/kg  
5212 23 90 90  Other cotton fabrics, dyed, printed or of yarns of different colours, of a weight 
exceeding 200 g/m  2 and of a width of 85 cm or more  200 DH/kg  
5212 24 90 90  
5212 25 90 90  
5309 11 90 19  Woven fabrics of flax containing at least 85 % of flax, unbleached, of a width of 
160 cm or more and of a weight not exceeding 400 g/m  2 200 DH/kg  
5309 29 90 10  Woven fabrics of flax containing less than 85 % of flax, of a width of no more 
than 160 cm, other than bleached or unbleached  200 DH/kg  
5310 10 90  Woven fabrics of jute or of other textile bast fibres of heading No 5303  10 DH/kg  
5310 90 90  
5402 31  Textured yarn of nylon or other polyamides  55 DH/kg  
5402 32  
5402 33  Textured polyester yarn  40 DH/kg  
5406 10 91 21  
5402 39 00 20  Textured polyethylene or polypropylene yarn  40 DH/kg  
5406 10 91 40  
5403 20 00 90  Other textured yarns of man-made filaments other than acetate  40 DH/kg  
5406 20 91 90  
5407 41 99 91  Fabrics containing at least 85 % by weight of filaments of nylon or other 
polyamides, unbleached, clear, for glazing  200 DH/kg  
5407 51 99 21  Fabrics containing at least 85 % by weight of textured polyester filaments, 
bleached or unbleached, clear, for glazing  200 DH/kg  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 68
 
HS Description  Reference price  
5407 60 90 21  Fabrics containing at least 85 % by weight of non-textured polyester filaments, 
bleached, unbleached or scoured, clear, for glazing  200 DH/kg  
5407 71 99 91  Other fabrics containing at least 85 % by weight of synthetic filaments, bleached 
or unbleached, clear, for glazing  200 DH/kg  
5407 42 99 20  Fabrics containing at least 85 % of nylon or other polyamide filaments, dyed, 
printed or of yarns of different colours, clear, for glazing  200 DH/kg  
5407 43 99 21  
5407 44 99 21  
5407 42 99 99  Fabrics containing at least 85 % of nylon or other polyamide filaments, dyed, 
printed or of yarns of different colours, of a width exceeding 57 cm  200 DH/kg  
5407 43 99 99  
5407 44 99 99  
5407 52 99 99  Other fabrics containing at least 85 % of textured polyester filaments, dyed, 
printed or of yarns of different colours, of a width exceeding 57 cm  200 DH/kg  
5407 53 99 99  
5407 54 99 99  
5407 60 90 69  Other fabrics containing at least 85 % of non-textured polyester filaments, dyed, 
printed or of yarns of different colours, of a width exceeding 57 cm  200 DH/kg  
5407 60 90 89  
5407 60 90 99  
5407 72 99 99  Other fabrics containing at least 85 % of synthetic filaments, dyed, printed or of 
yarns of different colours of a width exceeding 57 cm  200 DH/kg  
5407 73 99 99  
5407 74 99 99  
5407 43 99 30  Jacquard fabrics containing at least 85 % by weight of synthetic filaments  200 DH/kg  
5407 53 99 30  
5407 60 90 70  
5407 73 99 30  
5407 82 99 90  Jacquard fabrics containing at least 85 % by weight of synthetic filaments, 
mixed mainly or solely with cotton, dyed, printed or of yarns of different colours
 200 DH/kg  
5407 83 99 99  
5407 84 99 90  
5407 83 99 91  Jacquard fabrics containing less than 85 % by weight of synthetic filaments, 
mixed mainly or solely with cotton, dyed, printed or of yarns of different 
colours  200 DH/kg  
5407 92 99 90  Other fabrics of synthetic filament yarn, dyed, printed or of yarns of different 
colours  200 DH/kg  
5407 93 99 90  
5407 94 99 90  
5408 22 99 92  Dyed fabrics containing at least 85 % by weight of filaments, strip and the like, 
artificial, of a width exceeding 57 cm  200 DH/kg  
5408 22 99 99  
5408 23 99 31  Jacquard fabrics containing at least 85 % by weight of filaments, strip and the 
like, artificial, of a width exceeding 115 cm but less than 140 cm, weighing over 250 g/m
 2 , of yarns of different colours  200 DH/kg  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 69
 
HS Description  Reference price  
5408 23 99 39  Fabrics containing at least 85 % by weight of filaments, strip and the like, 
artificial, of yarns of different colours, measuring 195 d or more of a width of 140 cm or more (mattress ticking)
 200 DH/kg  
5408 23 99 99  Fabrics of yarns of different colours, containing at least 85 % by weight of 
filaments, strip and the like, artificial, of a width of over 75 cm  200 DH/kg  
5408 24 99 99  Fabrics of yarns of different colours, containing at least 85 % by weight of 
filaments, strip and the like, artificial, of a width of over 57 cm  200 DH/kg  
5408 32 99 90  Other fabrics of artificial filament yarn, dyed, printed or of yarns of different 
colours  200 DH/kg  
5408 33 99 99  
5408 34 99 90  
5408 33 99 91  Other jacquard fabrics of artificial filament yarn, of a width exceeding 115 cm 
but less than 140 cm, weighing over 250 g/m  2 . 200 DH/kg  
5408 33 99 92  Other fabrics of artificial filament yarn, of yarns of different colours, measuring 
195 d or more, of a width of 140 cm or more (mattress ticking)  200 DH/kg  
5509  Yarn (other than sewing thread) of man-made staple fibres, not put up for retail 
sale 85 DH/kg  
5510  
5511  Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale  55 DH/kg  
5512 19 90 91  Printed fabrics containing at least 85 % by weight of synthetic staple fibres  200 DH/kg  
5512 29 90 91  
5512 99 90 91  
5512 19 90 99  Fabrics of yarns of different colours, containing at least 85 % by weight of 
synthetic staple fibres  200 DH/kg  
5512 29 90 99  
5512 99 90 99  
5513 41 90 00  Printed fabrics of synthetic staple fibres, containing less than 85 % by weight of 
such fibres, mixed mainly or solely with cotton  200 DH/kg  
5513 43 90 00  
5513 49 90 00  
5514 41 90 90  
5514 42 90 90  
5514 43 90 90  
5514 49 90 90  
5515 11 90 94  Other printed fabrics, of polyester staple fibres  200 DH/kg  
5515 12 90 94  
5515 13 90 94  
5515 19 90 94  
5515 21 90 94  Other printed fabrics, of acrylic or modacrylic staple fibres  200 DH/kg  
5515 22 90 94  
5515 29 90 94  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 70
 
HS Description  Reference price  
5515 91 90 94  Other printed fabrics, of other staple fibres  200 DH/kg  
5515 92 90 94  
5515 99 90 94  
5515 11 90 10  Other fabrics of polyester staple fibres, jacquard, of a width exceeding 115 cm 
but less than 140 cm, weighing over 250 g/m  2 , or other, of yarns of different 
colours  200 DH/kg  
5515 11 90 99  
5515 12 90 10  
5515 12 90 99  
5515 13 90 10  
5515 13 90 99  
5515 19 90 10  
5515 19 90 99  
5515 21 90 10  Other fabrics of acrylic or modacrylic staple fibres, jacquard, of a width 
exceeding 115 cm but less than 140 cm, weighing over 250 g/m  2 , or other 
fabrics, of yarns of different colours  200 DH/kg  
5515 21 90 99  
5515 22 90 10  
5515 22 90 99  
5515 29 90 10  
5515 29 90 99  
5515 91 90 10  Other fabrics of other synthetic staple fibres, jacquard, of a width exceeding 
115 cm but less than 140 cm, weighing over 250 g/m  2 , or other fabrics, of yarns 
of different colours  200 DH/kg  
5515 91 90 99  
5515 92 90 10  
5515 92 90 99  
5515 99 90 10  
5515 99 90 99  
5516 14 90 00  Printed fabrics containing at least 85 % by weight of artificial staple fibres  200 DH/kg  
5516 23 90 20  Fabrics of artificial staple fibres, containing at least 85 % by weight of such 
fibres, mixed mainly or wholly with synthetic filaments, jacquard, of a width exceeding 115 cm but less than 140 cm, weighing over 250 g/m
 2 , of yarns of 
different colours  200 DH/kg  
5516 23 90 30  Fabrics of artificial staple fibres, containing less than 85 % by weight of such 
fibres, mixed mainly or wholly with synthetic filaments, jacquard, of a width of 140 cm or more (mattress ticking), of yarns of different colours
 200 DH/kg  
5516 24 90 00  Printed fabrics of artificial staple fibres containing less than 85 % by weight of 
such fibres  200 DH/kg  
5516 34 90 00  
5516 44 90 00  
5516 94 90 00  
5605 (except 
5605 00 90 00)  Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of 
heading No 5404 or 5405, combined with metal in the form of thread, strip or 
powder, or covered with metal  85 DH/kg  
5606 00 10 10  Yarns of chenille, silk, waste silk other than noil, noil silk, spun yarn or yarn of 
heading No 5605, or metal yarn  85 DH/kg  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 71
 
HS Description  Reference price  
5606 00 91 00  Yarn, strip and the like of heading Nos 5404 or 5405 other than those of 
heading No 5605 and other than yarns of horsehair, gimped silk, waste silk 
other than noil or of noil silk  85 DH/kg  
5702 (except 
5702 10 
and5702 20)  Carpets and carpeting  800 DH/m  2 
400 DH/m  2 
5703  
ex 5704  
5705  
ex 5801  Woven pile fabrics and chenille fabrics, other than fabrics of heading No 5806, 
impregnated, coated, or plastic-covered or laminated  40 DH/kg  
5801 21 19 00  Uncut cotton weft pile fabrics  200 DH/kg  
5801 21 90 00  
5801 22 90 10  Woven pile fabrics weighing more than 350 g/m  2 200 DH/kg  
5801 23 90 10  
5801 24 90 10  
5801 22 90 20  Other woven cotton pile fabrics  200 DH/kg  
5801 22 90 90  
5801 23 90 20  
5801 23 90 90  
5801 24 90 20  
5801 24 90 90  
5801 25 90 20  
5801 25 90 90  
5801 31 19 00  Woven weft pile fabrics of man-made fibres  200 DH/kg  
5801 31 90 00  
5801 32 19 00  
5801 32 90 00  
5801 33 19 00  
5801 33 90 00  
5801 90 35 00  Woven pile fabrics and chenille fabrics, of jute or other textile bast fibres (other 
than articles of heading No 5806), referred to in Note 2 to Chapter 58  10 DH/kg  
ex 5802  Terry towelling and similar woven terry fabrics other than those of heading No 
5806; tufted textile fabrics, other than those of heading No 5703, impregnated, coated, or plastic-covered or laminated
 200 DH/kg  
5802 19 19 90  Terry towelling and similar woven terry fabrics, of unbleached textiles  200 DH/kg  
ex 5802 20 90  
5803 90 30 00  Gauze, other than that of heading No 5806, of jute or other textile bast fibres of 
heading No 5303  10 DH/kg  
ex 5804  Tulles and other net fabrics, not including woven, knitted or crocheted fabrics, 
lace in the piece, in strips or in motifs, impregnated, coated, covered or laminated with plastics
 40 DH/kg  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 72
 
HS Description  Reference price  
5811 00 41  Textile products in the piece, composed of one or more layers of textile 
materials assembled by stitching or otherwise, other than embroidery of heading No 5810, impregnated, coated, covered or laminated with plastics
 40 DH/kg  
5811 00 94 00  Textile products in the piece, composed of one or more layers of textile 
materials assembled with padding by stitching or otherwise, other than embroidery of heading No 5810, of fabrics of heading 5310
 10 DH/kg  
5903  Fabrics impregnated, coated, covered or laminated with plastics, other than those 
of heading 5902  40 DH/kg  
5905 00 31  Textile wall coverings impregnated, coated, covered or laminated with plastics  40 DH/kg  
ex 5907 00 20  Oil cloth and other textile fabrics coated with preparations with a basis of drying 
oil 40 DH/kg  
ex 6001 21  Pile fabrics, knitted or crocheted, other than ‘long-pile’ fabrics, other than 
unbleached  200 DH/kg  
ex 6001 22  
ex 6001 29  
ex 6001 91  
ex 6001 92  
ex 6001 99  
6002 41 99 00  Other fabrics, warp knit (including those made on galloon knitting machines)  200 DH/kg  
6002 42 99 00  
6002 43 99  
6002 49 99 00  
6002 91 99 00  Other knitted or crocheted fabrics  200 DH/kg  
6002 92 99 00  
6002 93 99 21  
6002 93 99 22  
6002 93 99 29  
6002 93 99 90  
6002 99 99 00  
6104 11  Women's or girls' suits, ensembles, jackets, blazers, trousers, bib-and-brace 
overalls, breeches and shorts, knitted or crocheted  600 DH/kg  
6104 12  
6104 13  
6104 19  
6104 21  
6104 22  
6104 31  
6104 32  
6104 33  
6104 39 
(except 6104 39 00 10)
 
6104 61  
6104 62  
6104 63  
6104 69  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 73
 
HS Description  Reference price  
6104 41  Dresses, skirts, divided skirts, knitted or crocheted  600 DH/kg  
6104 42  
6104 43  
6103 44  
6103 49  
6104 51  
6104 52  
6104 53  
6104 59  
6106 (except 
6106 90 00 10 
6 106 900 020)  Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted  500 DH/kg  
ex 6107  Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing 
gowns and similar articles, knitted or crocheted  350 DH/kg  
ex 6108  Women's or girls' slips, petticoats and négligés, knitted or crocheted  350 DH/kg  
6109  T-shirts, singlets and other vests, knitted or crocheted  350 DH/kg  
6108  Women's or girls' slips, petticoats and négligés, knitted or crocheted  350 DH/kg  
6109  T-shirts, singlets and other vests, knitted or crocheted  400 DH/kg  
6110 10  Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted  400 DH/kg  
6110 20  
6110 30  
6110 90 
(except 
6110 90 00 91)  
6112 11  Track suits  450 DH/kg  
6112 12  
6112 19  
6203 31  Men's or women's jackets and blazers  1 250 DH/unit  
6203 32  
6203 33  
6203 39  
6204 31  
6204 32  
6204 33  
6204 39  
6203 11  Men's or boys' suits or ensembles; women's or girls' suits or ensembles  1 750 DH/unit  
6203 12  
6203 19  
6203 21  
6203 22  
6203 23  
6203 29  
6204 11  
6204 12  
6204 13  
6203 19  
6204 21  
6204 22  
6204 23  
6204 29  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 74
 
HS Description  Reference price  
ex 6203 41  Men's, boys', women's or girls' trousers or bib-and-brace overalls  500 DH/unit  
ex 6203 42  
ex 6203 43  
ex 6203 49  
ex 6204 61  
ex 6204 62  
ex 6204 63  
ex 6204 69  
ex 6204 41  Dresses, other than those of noil silk or silk waste other than noil  1 000 DH/unit  
ex 6204 42  
ex 6204 43  
ex 6204 44  
ex 6204 49 
(except 
6204 49 10)  
6205  Men's or boys' shirts; women's or girls' blouses, shirts and shirt-blouses  200 DH/unit  
6206 
(except6206 10)  
6301 
(except6301 10)  Blankets (other 
than electric blankets)
 
150 DH/kg  
6302  Bed linen, table linen, toilet linen and kitchen linen  400 DH/kg  
ex 6305 10  Sacks and bags, of a kind used for the packing of goods, of jute of other textile 
bast fibres of heading No 5303, imported empty  10 DH/kg  
ex 6305 20  
ex 6305 31  Sacks and bags, of a kind used for the packing of goods, of man-made textile 
materials, imported empty  28 DH/kg  
ex 6305 39  
ex 6305 90  Sacks and bags, of a kind used for the packing of goods, of other textile 
materials, imported empty  10 DH/kg  
6306 11  Tarpaulins, awnings and sunblinds  40 DH/kg  
6306 12  
6306 19  
6306 21  Tents  40 DH/kg  
6306 22  
6306 29  
ex 6403 59 00 30  Footwear with outer soles and uppers of leather (not covering the ankle)  300 DH/pair  
ex 6403 59 00 41  
ex 6403 59 00 59  
ex 6403 59 00 91  
ex 6403 59 00 99  
ex 6403 99 00 30  Other footwear with leather uppers (not covering the ankle)  300 DH/pair  
ex 6403 99 00 41  
ex 6403 99 00 49  
ex 6403 99 00 91  
ex 6403 99 00 99  
ex 6405 10 00 91  Other footwear with leather or composition leather uppers  300 DH/pair  
ex 6405 10 00 99  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 75
 
HS Description  Reference price  
ex 6405 90 00 40  Other footwear  300 DH/pair  
ex 6405 90 00 90  
6813  Friction material and articles thereof (for example, sheets, rolls, strips, segments, 
discs, washers, pads) not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not 
combined with textile or other materials
 120 DH/kg  
6907 (except6 907 100 091 6907 90 00 91)  Unglazed 
ceramic (except 
stoneware) flags and paving, hearth 
or wall tiles:
 
— in biscuit form for the use of the industries in question  19 DH/m  2 
— other  40 DH/m  2 
6907 10 00 91 
6907 90 00 91  Unglazed stoneware flags and paving, hearth or wall tiles with a smallest side 
exceeding 5 cm:  
— imported by the entrepreneurs in question  1,60 DH/kg  
— other  3,50 DH/kg  
6908 (except 
6908 10 00 10)  Glazed ceramic flags and paving, hearth or wall tiles  3,50 DH/kg  
6908 10 00 10  Glazed ceramic tiles, cubes and mosaic cubes with a smallest side not exceeding 
5 cm  60 DH/m  2 
6910  Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet 
pans, flushing cisterns, urinals and similar sanitary fixtures  11 DH/kg  
7013 10 00 11 
7013 29 00 21  Stemless glasses (tumblers), not cut, etched, engraved or decorated, of glass 
other than crystal and other than that having a low expansion coefficient:  
— with a capacity of under 250 ml  26 DH/kg  
— with a capacity of 250 ml or more  13 DH/kg  
7321 11 11 00  Gas cookers and appliances; dual-fuel cookers and appliances  60 DH/kg  
7321 11 13 00  
7321 11 91 00  
7321 11 93 00  
7321 81 10 00  
7321 81 20 00  
8201 30 00 11  Mattocks and picks  20 DH/kg  
8201 30 00 19  
ex 8201 30 00 90  Hoes  32 DH/kg  
8205 20 00 00  Hammers and sledge hammers  32 DH/kg  
8301 30  Locks  50 DH/kg  
8301 40  
ex 8407 31 10 00  Internal combustion engines of a cylinder capacity of 50 cc or less  1 800 DH/kg  
8409 91 21 00  Cylinder blocks for mopeds of a cylinder capacity of 50 cc or less  200 DH/kg  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 76
 
HS Description  Reference price  
8409 91 30 20  Pistons for mopeds of a cylinder capacity of 50 cc or less  300 DH/kg  
8418 21 00 10  Household-type refrigerators of a capacity of 500 litres or less  3 000 DH/m  3 
(outside)  8418 21 00 90  
8418 22 00 90  
8418 29 00 90  
8421 23 00 00  Filtering or purifying machinery and apparatus for gases and liquids, for engines  80 DH/kg 
(CAV type) 45 DH/kg 
(other)
 8421 29 10 00  
8421 31 00 00  
8421 39 10 00  
8450 11 10 00  Washing machines (4 to 6 kg of laundry)  4 000 DH/unit  
8450 12 10 10  
8450 19 10 10  
8450 19 10 90  
8481 80 40  Taps, cocks, valves and similar appliances for buildings  85 DH/kg  
8506 19 10 10  Dry batteries producing under 10 volts  32 DH/kg  
8506 20 10 10  
8506 11 00 10  
8506 12 00 10  
8506 13 00 10  
ex 8516 60 00  Electric and dual-fuel cookers  60 DH/kg  
8535 90 10  Bars for connecting electrical circuits and parts of such circuits  80 DH/kg  
8536 90 10  
8538 90 20  
8636 50 11  Switches and parts of switches for household use  80 DH/kg  
ex 8538 90 91 10  
8536 61 10  Lamp holders and parts of lamp holders  120 DH/kg  
8538 90 10  
8536 69 10  Plugs and sockets and parts of plugs and sockets for household use  80 DH/kg  
ex 8538 90 91 10  
8539 22  Filament lamps of a power not exceeding 200 W and for a voltage exceeding 
100 V  45 DH/kg  
8708 31  Mounted brake linings for motor vehicles  120 DH/kg  
8708 39  
8714 11 00 10  Motorcycle saddles  70 DH/unit  
8714 95 00  Bicycle saddles  80 DH/unit  
ex 8714 19 00 99  Hubs  25 DH/pair  
ex 8714 93 00  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 77
 
HS Description  Reference price  
ex 8714 19 00 99  Crank-gear sets  9 DH/set  
ex 8714 96 00  
ex 8714 19 00 99  Steering gear  9 DH/set  
ex 8714 99 00 99  
9028 30 10 00  Low and medium-voltage electricity meters:  
— for single phase  185 DH/unit  
— for three-phase  412 DH/unit  
New cars: 69 500 DH per car.  
Used cars: 65 000 DH per car.  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 78
 
ANNEX 6  (*) 
List 1  
CN code  Description  
4012 10  Retreaded tyres  
4012 20 00  Used pneumatic tyres  
4012 90 29  Used pneumatic tyres for aircraft  
4012 90 39  Other, for pneumatic tyres of a unit weight of more than 70 kg, used  
4012 90 40 90  Other, for pneumatic tyres of a unit weight of over 15 kg and up to 70 kg, used  
4012 90 90 19  Other, for pneumatic tyres of a unit weight of 15 kg or less, used  
4012 90 90 90  Other, for pneumatic tyres of a unit weight of 15 kg or less, used  
6309 00  Worn clothing and other worn articles  
ex 8701 20 19  Road tractors, including used tractors for hauling; other wheeled road tractors, used  
8701 90 42 90  
8701 90 49 90  
8702 10 99 19  Motor vehicles for transporting groups of passengers, with compression-ignition or other internal 
combustion piston engine, used  8702 10 99 99  
8702 10 92 90  
8702 90 22 90  
8702 90 29 19  
8702 90 29 99  
8704 21 90 39  Motor vehicles for transporting goods, with compression-ignition, spark- ignition or other internal 
combustion piston engine, used  8704 21 90 69  
8704 21 90 79  
8704 21 90 99  
8704 22 90 29  
8704 22 90 49  
8704 22 90 59  
8704 22 90 99  
8704 23 90 29  
8704 23 90 49  
8704 23 90 59  
8704 23 90 99  
8704 31 90 39  
8704 31 90 69  
8704 31 90 79  
8704 31 90 99  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 79  
(*) The concept of used goods will be governed by a benchmark of age, based on the length of time for which the goods have been  in 
use. This should be determined by the parties six months before the Agreement enters into force. 
The concept of used goods will not apply to reconditioned goods which are recognised as complying with the technical regulation s in 
force in Morocco.
 CN code  Description  
8704 32 90 29  
8704 32 90 49  
8704 32 90 59  
8704 32 90 99  
8705 10 00 90  Special-purpose motor vehicles other than those principally designed for the transport of persons 
or goods, used  8705 90 90 99  
8716 31 90 99  Other tanker-trailers and tanker semi-trailers and other trailers and semi-trailers, for the transport 
of goods, etc., used  8716 39 90 90  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 80
 
List 2  
CN code  Description  
ex 7321 11 11  Cookers and gas appliances, used  
ex 7321 11 21  
ex 8408 90 90  Motors for irrigation, used  
ex 8418 10 00  Refrigerators and freezers, used  
ex 8418 21 00  
ex 8418 22 00  
ex 8418 29 00  
ex 8450 11 10  Washing machines, used  
ex 8450 12 10  
ex 8450 19 10  
ex 8516 60 00  Electric and dual-fuel cookers, used  
ex 8711 10 11  Mopeds, used  
ex 8712 00 00  Bicycles, used  ▼M1 2000A1318 — EN — 01.10.2012 — 001.001 — 81
 
ANNEX 7  
relating to intellectual, industrial and commercial property  
1. By the end of the fourth year after the entry into force of the Agreement, 
Morocco shall accede to the following multilateral conventions on the 
protection of intellectual, industrial and commercial property:  
— International Convention for the Protection of Performers, Producers of 
Phonograms and Broadcasting Organisations (Rome, 1961),  
— Budapest Treaty on the International Recognition of the Deposit of 
Micro-Oganisms for the Purposes of Patent Procedure (1977, amended in 1980),
 
— Patent Cooperation Treaty (1970, amended in 1979 and modified in 
1984),  
— International Convention for the Protection of the New Varieties of Plants 
(Act of Geneva, 1991).  
2. The Association Council may decide that paragraph 1 of this Annex applies 
to other multilateral conventions in this field.  
3. The Contracting Parties express their attachment to observing the obligations 
flowing from the following multilateral conventions:  
— Paris Convention for the Protection of Industrial Property in the 1967 Act 
of Stockholm (Paris Union),  
— Madrid Agreement concerning the International Registration of Marks in 
the 1969 Act of Stockholm (Madrid Union),  
— Berne Convention for the Protection of Literary and Artistic Works in the 
Act of Paris of 24 July 1971,  
— Protocol relating to the Madrid Agreement concerning the International 
Registration of Marks (1989),  
— Nice Agreement concerning the International Classification of Goods and 
Services for the purposes of the Registration of Marks (Geneva, 1977).  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 82
 
LIST OF PROTOCOLS 
Protocol 1  concerning the arrangements applicable to the importation 
into the European Union of agricultural products, processed 
agricultural products, fish and fishery products originating in the Kingdom of Morocco
 
Protocol 2  concerning the arrangements applicable to the importation 
into the kingdom of Morocco of agricultural products, 
processed agricultural products, fish and fishery products originating in the European Union
 
Protocol 4  concerning the definition of the concept of ‘originating 
products’ and methods of administrative cooperation  
Protocol 5  on mutual assistance in customs matters between the adminis ­
trative authorities  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 83
 
PROTOCOL No 1  
concerning the arrangements applicable to the importation into the 
European Union of agricultural products, processed agricultural products, fish and fishery products originating in the Kingdom of 
Morocco
 
Imports into the European Community of agricultural products, 
processed agricultural products, fish and fishery products originating in Morocco shall be subject to the conditions set out below.
 
TITLE I  
GENERAL PROVISIONS  
Article 1  
1. With a view to accelerating the liberalisation of bilateral trade in 
agricultural products, processed agricultural products, fish and fishery products between the Kingdom of Morocco and the European Union, new provisions and concessions shall be established by both parties, in accordance with the terms of the 2005 Euro-Mediterranean Rabat Roadmap, established for the liberalisation of trade in agricultural products, processed agricultural products, fish and fishery products.
 
2. These new provisions and concessions, as set out in the specific 
provisions cited below, shall govern the bilateral trade in agricultural 
products, processed agricultural products, fish and fishery products, of 
the two parties.  
TITLE II  
SPECIAL PROVISIONS  
Article 2  
Tariff provisions  
1. On the date of entry into force of this Protocol, customs duties ( ad 
valorem  and specific) applicable on imports into the European Union of 
agricultural products, processed agricultural products, fish and fishery products originating in Morocco shall be eliminated, except if otherwise provided for in paragraphs 2 and 3 for the agricultural products and in Article 5 for the processed agricultural products.
 
2. For those products originating in Morocco listed in the Annex to 
this Protocol, customs duties shall be eliminated or reduced by a percentage specified in column ‘a’ within the limit of the tariff quotas listed in column ‘b’ for each of them.
 
The customs duties in respect of the quantities in excess of the tariff 
quotas shall be reduced by the percentage listed in column ‘c’ for each of them.
 
3. By way of derogation from the provisions of paragraphs 1 and 2:  
(a) For the products to which an entry price applies in accordance with 
Article 140a of Council Regulation (EC) No 1234/2007 (  1 ), and for 
which the Common Customs Tariff provides for the application of an ad valorem  customs duty and a specific customs duty, the elim ­
ination applies only to the  ad valorem  part of the duty.  ▼
M6 2000A1318 — EN — 01.10.2012 — 001.001 — 84  
( 1 ) OJ L 299, 16.11.2007, p. 1.
 (b) For the products listed in the table below, the agreed entry price 
level from which specific duties will be reduced to zero during the periods indicated shall be those set out below, and the  ad valorem  
customs duties shall be eliminated for the tariff quotas set in the Annex to this Protocol and for unlimited quantities for products covered by CN codes 0709 90 80, 0805 10 20, 0806 10 10, 0809 10 00 and 0809 30.
 
CN code  Product  Period  Agreed entry price 
(EUR/100 kg)  
0702 00 00  Tomatoes, fresh or chilled  01/10 – 31/05  46,1  
0707 00 05  Cucumbers, fresh or chilled  01/11 – 31/05  44,9  
0709 90 70  Courgettes, fresh or chilled  01/10 – 31/01  42,4  
01/02 – 31/03  41,3  
01/04 – 20/04  42,4  
0709 90 80  Artichokes, fresh or chilled  01/11 – 31/12  57,1  
0805 10 20  Sweet oranges, fresh  01/12 – 31/05  26,4  
0805 20 10  Clementines, fresh  01.11 – end of 
February  48,4 
0806 10 10  Table grapes, fresh  21/07 – 20/11  35,8  
0809 10 00  Apricots, fresh  01/06 – 31/07  64,5  
0809 30  Peaches, including 
nectarines, fresh  11/06 – 30/09  49,1  
For the products referred to in the table above:  
if the price of a particular consignment is 2 %, 4 %, 6 % or 8 % 
below the agreed entry price, the specific preferential customs duty shall be 2 %, 4 %, 6 % or 8 %, respectively, of the agreed entry price;
 
if the entry price of a particular consignment is below 92 % of the 
agreed entry price, the specific customs duty bound in the WTO shall apply.
 
These agreed entry prices shall be reduced in the same proportions 
and at the same pace as the entry prices bound in the WTO.  
(c) For the products under CN codes 1701 and 1702, no preferential 
tariff concession shall be applied, with the exception of CN codes 1702 11 00, ex 1702 30 50, ex 1702 30 90 (chemically pure lactose and glucose already exempt from customs duty) and the product covered by CN code 1702 50 00 included in the Annex to this Protocol.
 
4. For products covered by CN codes 0707 00 05 and 0709 90 70, 
the tariff quota volumes are increased in four equal tranches, each representing 3 % of the amounts specified in column ‘b’ of the Annex to this Protocol. The first increase will be on the date of the second opening of each tariff quota after this Protocol enters into force.  ▼
M6 2000A1318 — EN — 01.10.2012 — 001.001 — 85
 
5. For the first year of application of this Protocol, the volumes of 
the tariff quotas for which the quota period began before the entry into force of this Protocol shall be calculated as a pro rata of the basic volumes, taking into account the part of the period which elapsed before the entry into force of this Protocol.
 
Article 3  
Tomatoes provision  
1. For fresh or chilled tomatoes falling under CN code 0702 00 00, 
for each period from 1 October to 31 May, hereinafter called ‘marketing year’, the preferential treatment set out in the Annex to this Protocol 
shall be applied under the following monthly tariff quotas and additional 
tariff quota:
 
Basic monthly 
tariff quotas  2011/2012 
marketing year  2012/2013 
marketing year  2013/2014 
marketing year  2014/2015 
marketing year  2015/2016 
marketing year 
and following 
years 
October  12 900  13 350  13 800  14 250  14 700  
November  33 700  34 900  36 100  37 300  38 500  
December  38 100  39 450  40 800  42 150  43 500  
January  38 100  39 450  40 800  42 150  43 500  
February  38 100  39 450  40 800  42 150  43 500  
March  38 100  39 450  40 800  42 150  43 500  
April  20 000  20 700  21 400  22 100  22 800  
May 6 000  6 250  6 500  6 750  7 000  
Total  225 000  233 000  241 000  249 000  257 000  
Additional tariff 
quota (from 1 November to 31 
May)
 28 000  28 000  28 000  28 000  28 000  
2. Morocco undertakes to ensure that no more than 30 % of this 
additional tariff quota is used during any one month.  
3. Drawings on the basic monthly tariff quotas shall be stopped on 
15 January for the months from October to December each marketing year and on the second working day after 1 April for the months from January to March. The following working day, the Commission shall determine the unused quantities under the basic monthly quotas concerned, and these shall be transferred to the additional quota for that marketing year. From the above dates, all retroactive applications under one of the basic monthly tariff quotas applicable during the months of November, December and January to March, and any unused quantities to be returned to those quotas shall be taken from or placed in the additional tariff quota for the marketing year concerned.
 
4. Morocco shall notify the Commission of weekly exports to the 
European Union within a time limit that allows precise and accurate reporting. Such time limit must not exceed 15 days.  ▼
M6 2000A1318 — EN — 01.10.2012 — 001.001 — 86
 
Article 4  
Cooperation  
1. The aim of the specific arrangements provided for in Article 2(2) 
and (3) and in Article 3 shall be to preserve the level of Morocco’s traditional exports to the European Union and to avoid disturbances of Community markets.
 
2. In order to ensure that this aim is fully achieved and to improve 
market stability and continuity of supply in the fruit and vegetable sector, the two Parties shall hold consultations at least once a year, or at any time if one of the Parties so requests, no more than five working days after such a request.
 
3. Consultations shall cover trade during the previous marketing year 
and the outlook for the coming marketing year, in particular the market situation, production forecasts, estimated production and export prices and possible market developments the rules for the application of the specific arrangements provided for in Article 2(3) and Article 3. As part of these consultations, the Parties may be assisted, where necessary, by experts or industry representatives.
 
Article 5  
Processed agricultural products  
1. The products with a sucrose or isoglucose content of 70 % or 
more listed below are subject to a special monitoring mechanism:  
CN code (  1 ) Description (  2 ) 
ex 1704 90 99  Other confectionery, not containing cocoa, containing 70 % or more by 
weight of sucrose (including invert sugar expressed as sucrose) or isoglucose 
expressed as sucrose  
ex 1806 10 30  Cocoa powder containing added sugar or other sweetening matter, containing 
between 70 % and 80 % by weight of sucrose (including invert sugar 
expressed as sucrose) or isoglucose expressed as sucrose  
1806 10 90  Cocoa powder containing added sugar or other sweetening matte, containing 
80 % or more by weight of sucrose (including invert sugar expressed as 
sucrose) or isoglucose expressed as sucrose  
ex 1806 20 95  Other food preparations containing cocoa in blocks, slabs or bars weighing 
more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg, containing 70 % or more by weight of sucrose (including invert sugar expressed as 
sucrose) or isoglucose
 
ex 1901 90 99  Other food preparations of flour, groats, meal, starch or malt extract, 
containing 70 % or more by weight of sucrose (including invert sugar 
expressed as sucrose) or isoglucose  
ex 2101 12 98  Coffee-based preparations containing 70 % or more by weight of sucrose 
(including invert sugar expressed as sucrose) or isoglucose  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 87
 
CN code (  1 ) Description (  2 ) 
ex 2101 20 98  Tea or maté-based preparations containing 70 % or more by weight of 
sucrose (including invert sugar expressed as sucrose) or isoglucose  
ex 2106 90 59  Other flavoured or coloured sugar syrups, containing 70 % or more by 
weight of sucrose (including invert sugar expressed as sucrose) or isoglucose  
ex 2106 90 98  Other food preparations not elsewhere specified or included, containing 
70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose
 
ex 3302 10 29  Other mixtures and preparations based on odoriferous substances of a kind 
used for the manufacture of beverages, containing 70 % or more by weight 
of sucrose (including invert sugar expressed as sucrose) or isoglucose  
( 1 ) CN codes corresponding to Regulation (EC) No 1031/2008 (OJ L 291, 31.10.2008, p. 1). 
( 2 ) Without prejudice to the rules for the interpretation of the combined nomenclature, the description of the 
products is deemed to be indicative only, the preferential scheme being determined, for the purposes of this 
Annex, by the coverage of the CN codes. Where ex CN codes are indicated, the preferential scheme is to be 
determined by application of the CN code and corresponding description taken together.  
2. If there is a cumulative increase of over 20 % in quantity in 
imports of the products from Morocco listed in paragraph 1 during the current calendar year compared with the average annual imports for the previous three calendar years, the European Union will suspend the granting of preferential treatment for the current calendar 
year.
 
3. Paragraph 2 shall not apply if the total quantity imported since the 
beginning of the current calendar year for all the products listed in paragraph 1 is less than 5 000 tonnes.
 
4. In the five working days following the date of entry into force of 
the suspension of preferential treatment, the parties shall hold consul ­
tations with a view to jointly evaluating the market situation in terms of the quantities and the customs duties of the products in question, in order to reach an agreement on the conditions for reintroducing the preferential treatment.
 
5. As soon the conditions set out in paragraph 4 are met, within 15 
working days the European Union will adopt all the measures required to lift the suspension with immediate effect.
 
In any case, the preferential treatment should be re-established no later 
than:  
— the beginning of the following year, if the suspension takes effect 
before 30 June,  
— six months after the suspension enters into force, if the suspension 
takes effect after 30 June.  
6. The Parties must jointly examine the working of this monitoring 
mechanism within three years of this Protocol entering into force.  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 88
 
Article 6  
Rendezvous clause  
The parties shall meet no later than three years from the date of entry 
into force of this Protocol to consider the possibility of granting each other further preferential concessions, taking into account the agri ­
cultural policy, sensitivity and specific characteristics of each product concerned.
 
Article 7  
Safeguard measure  
Without prejudice to the provisions of Articles 25 to 27 of the 
Agreement, if, given the particular sensitivity of the agricultural markets, there are such increased quantities of imports of products from Morocco which are the subject of concessions granted under this Protocol that they cause serious disturbance to Community markets and/or serious disturbance to the production sector, both Parties shall hold consultations immediately to find an appropriate solution. Pending such solution, the importing Party is authorised to take the measures it deems necessary.
 
The safeguard measure, taken pursuant to the previous paragraph, may 
only be applied for a maximum duration of one year, which may be renewed just once on the decision of the Association Committee.
 
Article 8  
Sanitary and phytosanitary provisions and technical standards and 
regulations  
With a view to eliminating barriers to trade for agricultural products, 
processed agricultural products, fish and fishery products, the Parties 
agree to apply the following sanitary and phytosanitary provisions and 
technical standards and rules to their bilateral trade:  
(1) the rights and obligations of the parties with regard to the sanitary 
and phytosanitary measures derive from the WTO Agreement on the Application of Sanitary and Phytosanitary Measures (SPS Agree ­
ment);
 
(2) the application of sanitary and phytosanitary measures should take 
account of the standards, procedures and recommendations of inter ­
national standards organisations, including the Codex Alimentarius Commission, the World Organisation for Animal Health, the Inter ­
national Office of Epizootic Diseases, the International Plant Protection Convention, and the European and Mediterranean Plant Protection Organisation;
 
(3) the rights and obligations of the Parties with regard to standards, 
technical regulations, and conformity assessments are governed by the provisions of the WTO Agreement on Technical Barriers to Trade (WTO Agreement);
 
(4) the Parties shall communicate the names and contact details of the 
contact points to facilitate the processing and resolution of problems linked to the application of paragraphs 1, 2 and 3.  ▼
M6 2000A1318 — EN — 01.10.2012 — 001.001 — 89
 
Article 9  
Geographical indications  
The two Parties engaged in discussions with a view to promoting and 
developing quality products and protecting the distinctive quality marks in accordance with the terms of the 2005 Euromed roadmap for agri ­
culture.
 
Following those discussions and, having regard to both Parties having a 
shared interest in concluding an agreement on the protection of geographical indications for agricultural products, processed agricultural products, fish and fishery products, the Parties agreed to open negoti ­
ations within three months of the date of entry into force of this Protocol.
 
Article 10  
Wine with a designation of origin  
Wine with geographical indications originating in Morocco bearing the 
term ‘appellation d’origine contrôlée’ in accordance with Moroccan law shall be accompanied by a V I 1 or V I 2 document in accordance with the provisions of Regulation (EC) No 555/2008 (
 1 ), in particular 
Article 50(2) thereof, on the certificates and analyses required for imports of wine, grape juice and grape must.  ▼
M6 2000A1318 — EN — 01.10.2012 — 001.001 — 90  
( 1 ) OJ L 170, 30.6.2008, p. 1.
 ANNEX  
Concerning the arrangements applicable to the importation into the European Union of agricultural products, 
processed agricultural products, fish and fishery products originating in the Kingdom of Morocco  
CN code (  1 ) Description (  2 ) a b  c  
Reduction of the MFN 
customs duty 
applicable to the quota 
(%) Tariff quota - annual 
or for the period 
indicated - (tonnes net 
weight)  Reduction of the MFN 
customs duty beyond the 
current tariff quotas (%)  
0702 00 00  Tomatoes, fresh or chilled, from 1 
October to 31 May  100 %  See Article 3  60 %  
0702 00 00  Tomatoes, fresh or chilled, from 1 
June to 30 September  60 %  unlimited  
0703 20 00  Garlic, fresh or chilled  100 %  1 500  —  
0707 00 05  Cucumbers, fresh or chilled, from 
1 November to 31 May  100 %  15 000  —  
0707 00 05  Cucumbers, fresh or chilled, from 
1 June to 31 October  100 %  unlimited  
0709 90 70  Courgettes, fresh or chilled, from 
1 October to 20 April  100 %  50 000  —  
0709 90 70  Courgettes, fresh or chilled, from 
21 April to 31 May  60 %  unlimited  
0805 20 10  Fresh clementines, from 1 
November to the end of February  100 %  175 000  80 %  
0805 20 10  Fresh clementines, from 1 March 
to 31 October  100 %  unlimited  
0810 10 00  Fresh strawberries, from 1 
November to 31 March  100 %  unlimited  
0810 10 00  Fresh strawberries, from 1 April 
to 30 April  100 %  3 600  —  
0810 10 00  Fresh strawberries, from 1 May to 
31 May  50 %  1 000  —  
0810 10 00  Fresh strawberries, from 1 June to 
31 October  0 % —  
1702 50 00  Chemically pure fructose  100 %  600  100 % on the  ad 
valorem  duty + 30 % 
on AC (  3 ) over 3 years 
(10 % per year)  
( 1 ) CN codes corresponding to Regulation (EC) No 1031/2008 (OJ L 291, 31.10.2008, p. 1). 
( 2 ) Without prejudice to the rules for the interpretation of the combined nomenclature, the description of the products is deemed  to be 
indicative only, the preferential scheme being determined, for the purposes of this Annex, by the coverage of the CN codes. Whe re 
ex CN codes are indicated, the preferential scheme is to be determined by application of the CN code and corresponding descript ion 
taken together. 
( 3 ) AC: agricultural component, as set out in Regulation (EC) No 3448/93 of 6 December 1993 (OJ L 318, 20.12.1993, p. 18).  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 91
 
PROTOCOL No 2  
Concerning the arrangements applicable to the importation into the 
kingdom of Morocco of agricultural products, processed agricultural products, fish and fishery products originating in the 
European Union
 
Imports into the Kingdom of Morocco of agricultural products, 
processed agricultural products, fish and fishery products originating in the European Union shall be subject to the conditions set out below.
 
TITLE I  
GENERAL PROVISIONS  
Article 1  
1. With a view to accelerating the liberalisation of bilateral trade in 
agricultural products, processed agricultural products, fish and fishery products between the Kingdom of Morocco and the European Union, new provisions and concessions shall be established by both parties, in accordance with the terms of the 2005 Euro-Mediterranean Rabat Roadmap, established for the liberalisation of trade in agricultural products, processed agricultural products, fish and fishery products.
 
2. These new provisions and concessions, as set out in the specific 
provisions cited below, shall govern the bilateral trade in agricultural 
products, processed agricultural products, fish and fishery products, of the two parties.
 
TITLE II  
SPECIAL PROVISIONS  
Article 2  
Tariff provisions  
1. On the date this Protocol enters into force, the imports into the 
Kingdom of Morocco of agricultural products, processed agricultural products, fish and fishery products originating in the European Union shall be subject to the conditions set out in lists 1, 2 and 3 attached to this Protocol.
 
2. The products mentioned in List (1) attached to this Protocol are 
subject to a process of liberalisation on the basis of an annual linear dismantling (in equal tranches) of the customs duties in accordance with the following instructions set out in column ‘a’ from the entry into force of the Agreement:
 
— G1, the customs duties are eliminated from the entry into force of 
this Protocol,  
— G2, the customs duties will be dismantled on a linear basis from the 
entry into force of this Protocol until there are no customs duties in 5 years; for the products in this group that are marked with an asterisk in column ‘a’, the dismantling period is two years from 1 March 2010,  ▼
M6 2000A1318 — EN — 01.10.2012 — 001.001 — 92
 
— G3, the customs duties will be dismantled on a linear basis from the 
entry into force of this Protocol until there are no customs duties in 10 years.
 
3. For those products from the European Union listed in List 2 
attached to this Protocol and subject to the application of paragraph 
2, the customs duties shall be reduced by a percentage specified in column ‘a’ within the limit of a tariff quotas specified in column ‘b’ for each of them.
 
Beyond the tariff quota, the customs duties will be dismantled on a 
linear basis from the entry into force of this Agreement in line with the arrangements fixed for each of the G2 and G3 groups referred to in paragraph 2.
 
4. For those products from the European Union listed in List 3 
attached to this Protocol and not subject to a liberalisation process, 
the customs duties shall be reduced by a percentage specified in 
column ‘a’ within the limit of a tariff quota specified in column ‘b’ for each of them. Products outside the quota are subject to the MFN duty in force.
 
5. For the products under CN codes 1701, no preferential tariff 
concession is applied, with the exception of the products covered by HS codes 1701 99 10 11; 1701 99 10 19; 1701 99 20 00 and 1701 99 99 00 referred to in List (1) attached to this Protocol.
 
Article 3  
Cereal provisions  
1. For cereals covered by the Moroccan code 1001 90 90 10, the 
tariff quota shall be fixed as stipulated in the footnote on page 2 of list (3) of this Protocol on the basis of Moroccan production for the current year, as estimated and published by the Moroccan authorities in May. The quota will be adapted, if necessary, at the end of July following a communication from the Moroccan authorities fixing the definitive volume of Moroccan output. However, the result of any such adjustment may, by common agreement between the Parties, be adjusted either upwards or downwards, by 5 % in line with the outcome of the consul ­
tations referred to in Article 4.
 
2. The above tariff quota shall not apply for the months of June and 
July. During the consultations provided for in the above paragraph, the Parties shall agree to consider whether to extend this period in the light of the forecasts for the Moroccan market. However, any extension may not go beyond 31 August.
 
3. For products covered by the code 1001 90 90 10 referred to in list 
3 to this Protocol, the customs duty indicated in column ‘a’ shall be that applied on 1 October 2003 and shall remain at or below that level for the purposes of calculating the tariff reduction.
 
If the duty concerned is reduced on an  erga omnes  basis after that date, 
the percentage indicated in columns ‘a’ shall be adjusted according to the following rules:
 
— if the duty is reduced on an  erga omnes  basis, the percentage shall 
be increased by 0,275 % per percentage point of reduction,  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 93
 
— if the duty is subsequently increased on an  erga omnes  basis, the 
percentage shall be reduced by 0,275 % per percentage point of increase,
 
— if the duty is again adjusted either upwards or downwards, the 
percentage resulting from the application of the previous indents shall be adjusted using the relevant formula.
 
4. If, after the entry into force of this Protocol, Morocco grants a 
larger tariff reduction on cereals covered by Moroccan code 1001 90 90 10 to a third country (under an international agreement), Morocco undertakes to grant the same tariff reduction to the European Union as an autonomous measure.
 
Article 4  
Cooperation  
1. For the purposes of managing the provisions set out in paragraph 
1 of Article 3, and in order to ensure supplies to the Moroccan market as well as the stability and continuity of that market and to stabilise prices on the Moroccan market and preserve traditional trade flows, the 
following cooperation arrangements shall apply in the cereals sector: the 
parties shall hold consultations before the beginning of each marketing year, no later than the first half of June.
 
2. The purpose of these consultations will be to discuss the market 
situation for cereals including, in particular, production forecasts for Moroccan common wheat, the situation of stocks, consumption, producer and export prices and possible market development as well as possibilities of adapting supply to demand.
 
Article 5  
Rendezvous clause  
The parties shall meet no later than three years from the date of entry 
into force of this Protocol to consider the possibility of granting each other further preferential concessions, taking into account the agri ­
cultural policy, sensitivity and specific characteristics of each product concerned.
 
Article 6  
Safeguard measure  
Without prejudice to the provisions of Articles 25 to 27 of the 
Agreement, if, given the particular sensitivity of the agricultural markets, there are such increased quantities of imports of products from the European Union which are the subject of concessions granted under this Protocol that they cause serious market disturbance 
and/or serious disturbance to the production sector, both Parties shall 
hold consultations immediately to find an appropriate solution. Pending such solution, the importing Party is authorised to take the measures it deems necessary.
 
The safeguard measure, taken pursuant to the previous paragraph, may 
only be applied for a maximum duration of one year, which may be renewed just once on the decision of the Association Committee.  ▼
M6 2000A1318 — EN — 01.10.2012 — 001.001 — 94
 
Article 7  
Sanitary and phytosanitary provisions and technical standards and 
regulations  
With a view to eliminating barriers to trade for agricultural products, 
processed agricultural products, fish and fishery products, the Parties agree to apply the following sanitary and phytosanitary provisions and technical standards and rules to their bilateral trade:
 
(1) the rights and obligations of the parties with regard to the sanitary 
and phytosanitary measures derive from the WTO Agreement on the Application of Sanitary and Phytosanitary Measures (SPS Agree ­
ment);
 
(2) the application of sanitary and phytosanitary measures should take 
account of the standards, procedures and recommendations of inter ­
national standards organisations, including the Codex Alimentarius 
Commission, the World Organisation for Animal Health, the Inter ­
national Office of Epizootic Diseases, the International Plant Protection Convention, and the European and Mediterranean Plant Protection Organisation;
 
(3) the rights and obligations of the Parties with regard to standards, 
technical regulations, and conformity assessments are governed by the provisions of the WTO Agreement on Technical Barriers to Trade (WTO Agreement);
 
(4) the Parties shall communicate the names and contact details of the 
contact points to facilitate the processing and resolution of problems linked to the application of paragraphs 1, 2 and 3.
 
Article 8  
Geographical indications  
The two Parties engaged in discussions with a view to promoting and 
developing quality products and protecting the distinctive quality marks in accordance with the terms of the 2005 Euromed roadmap for agri ­
culture.
 
Following those discussions and, having regard to both Parties having a 
shared interest in concluding an agreement on the protection of geographical indications for agricultural products, processed agricultural products, fish and fishery products, the Parties agreed to open negoti ­
ations no later than three months after the date of entry into force of this Protocol.
 
List (1): Projects subject to liberalisation  
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
0101 10 10 00  G1  0106 19 50 00  G1  0204 21 00 90  G1  0208 90 00 99  G3  
0101 10 20 00  G1  0106 19 61 00  G1  0204 22 00 90  G1  0209 00 00 11  G1  
0101 90 10 00  G1  0106 19 69 00  G1  0204 23 00 90  G1  0209 00 00 19  G1  
0101 90 20 00  G1  0106 19 90 00  G1  0204 30 00 90  G1  0209 00 00 30  G1  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 95
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
0101 90 30 10  G1  0106 20 10 00  G1  0204 41 00 90  G1  0209 00 00 90  G1  
0101 90 30 90  G1  0106 20 91 00  G1  0204 42 00 90  G1  0210 11 00 10  G1  
0101 90 90 10  G1  0106 20 92 00  G1  0204 43 00 90  G1  0210 11 00 90  G1  
0101 90 90 90  G1  0106 20 99 00  G1  0205 00 00 00  G1  0210 12 00 10  G1  
0102 10 00 10  G1  0106 31 10 00  G1  0206 10 10 00  G2  0210 12 00 90  G1  
0102 10 00 90  G1  0106 31 90 00  G1  0206 10 99 00  G1  0210 19 00 10  G1  
0102 90 22 00  G1  0106 32 10 00  G1  0206 21 00 10  G2  0210 19 00 90  G1  
0102 90 31 00  G1  0106 32 90 00  G1  0206 21 00 99  G1  0210 20 11 00  G3  
0102 90 90 00  G1  0106 39 11 00  G1  0206 22 00 10  G1  0210 20 15 00  G3  
0103 10 00 10  G1  0106 39 12 00  G1  0206 22 00 99  G1  0210 20 17 00  G3  
0103 10 00 90  G1  0106 39 19 00  G1  0206 29 10 00  G1  0210 20 90 00  G1  
0103 91 10 00  G1  0106 39 20 00  G1  0206 29 99 00  G1  0210 91 00 10  G1  
0103 91 90 00  G1  0106 39 30 00  G1  0206 30 00 10  G1  0210 91 00 90  G1  
0103 92 10 10  G1  0106 39 91 00  G1  0206 30 00 91  G1  0210 92 00 10  G1  
0103 92 10 90  G1  0106 39 99 00  G1  0206 30 00 99  G1  0210 92 00 90  G1  
0103 92 90 00  G1  0106 90 10 00  G1  0206 41 00 10  G1  0210 93 00 10  G1  
0104 10 10 10  G1  0106 90 21 00  G1  0206 41 00 91  G1  0210 93 00 90  G1  
0104 10 10 90  G1  0106 90 29 00  G1  0206 41 00 99  G1  0210 99 10 00  G3  
0104 10 90 90  G1  0106 90 30 00  G1  0206 49 00 10  G1  0210 99 90 11  G3  
0104 20 10 10  G1  0106 90 91 00  G1  0206 49 00 91  G1  0210 99 90 19  G3  
0104 20 10 90  G1  0106 90 92 00  G1  0206 49 00 99  G1  0210 99 90 20  G1  
0104 20 90 90  G1  0106 90 99 00  G1  0206 80 00 10  G1  0210 99 90 31  G1  
0105 11 10 00  G1  0201 10 00 90  G1  0206 80 00 91  G1  0210 99 90 32  G1  
0105 11 90 00  G2  0201 20 90 10  G1  0206 90 10 10  G1  0210 99 90 33  G1  
0105 12 00 10  G1  0201 20 90 90  G1  0206 90 10 91  G1  0210 99 90 34  G1  
0105 12 00 90  G1  0201 30 90 10  G1  0206 90 90 10  G1  0210 99 90 35  G1  
0105 19 00 11  G1  0201 30 90 90  G1  0206 90 90 91  G1  0210 99 90 36  G1  
0105 19 00 19  G1  0202 10 00 90  G1  0207 32 00 00  G3  0210 99 90 39  G1  
0105 19 00 23  G1  0202 20 90 10  G1  0207 33 00 10  G3  0210 99 90 40  G3  
0105 19 00 29  G1  0202 20 90 90  G1  0207 33 00 20  G3  0210 99 90 50  G3  
0105 19 00 93  G1  0202 30 11 00  G2  0207 33 00 90  G3  0210 99 90 90  G3  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 96
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
0105 19 00 99  G1  0202 30 90 00  G1  0207 34 10 00  G3  0301 10 00 10  G1  
0105 92 00 00  G1  0203 11 00 10  G1  0207 34 90 00  G3  0301 10 00 90  G2  
0105 93 00 00  G1  0203 11 00 90  G1  0207 36 10 00  G3  0301 91 10 00  G1  
0105 99 00 10  G1  0203 12 00 11  G1  0208 10 00 10  G1  0301 91 90 00  G1  
0105 99 00 20  G1  0203 12 00 19  G1  0208 10 00 91  G3  0301 92 10 00  G1  
0105 99 00 30  G2  0203 12 00 91  G1  0208 10 00 99  G3  0301 92 90 10  G1  
0105 99 00 90  G2  0203 12 00 99  G1  0208 20 00 00  G1  0301 92 90 90  G1  
0106 11 10 00  G1  0203 19 00 10  G1  0208 30 00 10  G1  0301 93 10 00  G1  
0106 11 90 00  G1  0203 19 00 90  G1  0208 30 00 90  G1  0301 93 90 00  G1  
0106 12 10 00  G1  0203 21 00 10  G1  0208 40 00 10  G1  0301 99 11 00  G1  
0106 12 90 00  G1  0203 21 00 90  G1  0208 40 00 20  G1  0301 99 19 10  G1  
0106 19 11 00  G1  0203 22 00 11  G1  0208 40 00 90  G1  0301 99 19 20  G1  
0106 19 19 00  G3  0203 22 00 19  G1  0208 50 00 10  G1  0301 99 19 90  G1  
0106 19 21 00  G1  0203 22 00 91  G1  0208 50 00 90  G1  0301 99 90 01  G2  
0106 19 29 00  G1  0203 22 00 99  G1  0208 90 00 10  G1  0301 99 90 11  G2  
0106 19 30 00  G1  0203 29 00 10  G1  0208 90 00 20  G1  0301 99 90 15  G2  
0106 19 41 00  G1  0203 29 00 90  G1  0208 90 00 91  G1  0301 99 90 21  G2  
0106 19 49 00  G1  0204 10 00 90  G1  0208 90 00 93  G1  0301 99 90 25  G2  
0301 99 90 31  G2  0303 41 00 00  G2  0304 10 00 37  G3  0305 49 00 90  G2  
0301 99 90 35  G2  0303 42 00 00  G1  0304 10 00 38  G3  0305 51 00 10  G2  
0301 99 90 41  G2  0303 43 00 00  G2  0304 10 00 39  G3  0305 51 00 90  G2  
0301 99 90 45  G2  0303 44 00 00  G2  0304 10 00 41  G3  0305 59 00 10  G2  
0301 99 90 51  G2  0303 45 00 00  G2  0304 10 00 42  G3  0305 59 00 21  G2  
0301 99 90 55  G2  0303 46 00 00  G2  0304 10 00 43  G3  0305 59 00 23  G2  
0301 99 90 90  G2  0303 49 00 00  G2  0304 10 00 44  G3  0305 59 00 29  G2  
0302 11 00 00  G3  0303 50 00 00  G2  0304 10 00 90  G3  0305 59 00 30  G2  
0302 12 00 00  G2  0303 60 00 00  G2  0304 20 00 11  G3  0305 59 00 40  G2  
0302 19 00 10  G2  0303 71 00 11  G2  0304 20 00 12  G3  0305 59 00 50  G2  
0302 19 00 90  G2  0303 71 00 13  G2  0304 20 00 13  G3  0305 59 00 90  G2  
0302 21 00 00  G2  0303 71 00 19  G2  0304 20 00 14  G3  0305 61 00 00  G2  
0302 22 00 00  G2  0303 71 00 90  G2  0304 20 00 19  G3  0305 62 00 00  G2  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 97
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
0302 23 00 00  G2  0303 72 00 00  G2  0304 20 00 91  G3  0305 63 00 00  G1  
0302 29 00 00  G2  0303 73 00 00  G2  0304 20 00 92  G3  0305 69 00 11  G2  
0302 31 00 00  G1  0303 74 00 00  G2  0304 20 00 93  G3  0305 69 00 12  G2  
0302 32 00 00  G1  0303 75 00 00  G2  0304 20 00 94  G3  0305 69 00 19  G2  
0302 33 00 00  G1  0303 76 00 10  G3  0304 20 00 95  G3  0305 69 00 91  G2  
0302 34 00 00  G1  0303 76 00 90  G3  0304 20 00 96  G3  0305 69 00 92  G2  
0302 35 00 00  G1  0303 77 00 00  G2  0304 20 00 99  G3  0305 69 00 99  G2  
0302 36 00 00  G1  0303 78 00 00  G2  0304 90 00 11  G3  0306 11 00 10  G2  
0302 39 00 00  G1  0303 79 00 10  G3  0304 90 00 12  G3  0306 11 00 90  G2  
0302 40 00 00  G2  0303 79 00 91  G2  0304 90 00 13  G3  0306 12 00 10  G2  
0302 50 00 00  G2  0303 79 00 93  G2  0304 90 00 14  G3  0306 12 00 90  G2  
0302 61 00 11  G1  0303 79 00 94  G2  0304 90 00 19  G3  0306 13 00 11  G2  
0302 61 00 13  G1  0303 79 00 99  G2  0304 90 00 21  G3  0306 13 00 12  G2  
0302 61 00 19  G2  0303 80 00 10  G3  0304 90 00 22  G3  0306 13 00 19  G2  
0302 61 00 90  G1  0303 80 00 90  G2  0304 90 00 23  G3  0306 13 00 90  G2  
0302 62 00 00  G2  0304 10 00 01  G3  0304 90 00 24  G3  0306 14 00 00  G2  
0302 63 00 00  G1  0304 10 00 02  G3  0304 90 00 25  G3  0306 19 00 10  G2  
0302 64 00 00  G1  0304 10 00 03  G3  0304 90 00 26  G3  0306 19 00 91  G2  
0302 65 00 00  G2  0304 10 00 04  G3  0304 90 00 27  G3  0306 19 00 99  G2  
0302 66 00 10  G3  0304 10 00 09  G3  0304 90 00 28  G3  0306 21 00 10  G2  
0302 66 00 90  G2  0304 10 00 11  G3  0304 90 00 29  G3  0306 21 00 90  G2  
0302 69 00 10  G3  0304 10 00 12  G3  0304 90 00 31  G3  0306 22 00 10  G2  
0302 69 00 91  G2  0304 10 00 13  G3  0304 90 00 32  G3  0306 22 00 91  G2  
0302 69 00 93  G1  0304 10 00 14  G3  0304 90 00 33  G3  0306 22 00 99  G2  
0302 69 00 94  G2  0304 10 00 15  G3  0304 90 00 34  G3  0306 23 00 11  G1  
0302 69 00 99  G2  0304 10 00 16  G3  0304 90 00 90  G3  0306 23 00 12  G1  
0302 70 00 10  G3  0304 10 00 19  G3  0305 10 00 00  G2  0306 23 00 19  G1  
0302 70 00 90  G2  0304 10 00 21  G3  0305 20 00 00  G2  0306 23 00 90  G1  
0303 11 00 00  G2  0304 10 00 22  G3  0305 30 00 10  G2  0306 24 00 00  G2  
0303 19 00 00  G2  0304 10 00 23  G3  0305 30 00 20  G2  0306 29 00 10  G2  
0303 21 00 00  G3  0304 10 00 24  G3  0305 30 00 30  G2  0306 29 00 91  G2  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 98
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
0303 22 00 00  G2  0304 10 00 29  G3  0305 30 00 40  G2  0306 29 00 99  G2  
0303 29 00 10  G2  0304 10 00 31  G3  0305 30 00 90  G2  0307 10 10 00  G1  
0303 29 00 90  G2  0304 10 00 32  G3  0305 41 00 00  G2  0307 10 20 00  G3  
0303 31 00 00  G2  0304 10 00 33  G3  0305 42 00 00  G2  0307 10 30 00  G1  
0303 32 00 00  G2  0304 10 00 34  G3  0305 49 00 10  G2  0307 10 40 00  G3  
0303 33 00 00  G2  0304 10 00 35  G3  0305 49 00 20  G2  0307 10 90 00  G3  
0303 39 00 00  G2  0304 10 00 36  G3  0305 49 00 30  G2  0307 21 00 00  G1  
0307 29 00 00  G1  0402 10 91 20  G3  0403 90 01 20  G3  0406 30 00 00  G3  
0307 31 00 00  G2  0402 10 91 90  G3  0403 90 01 91  G3  0406 40 00 00  G2  
0307 39 00 00  G2  0402 10 99 10  G3  0403 90 01 99  G3  0406 90 12 00  G1  
0307 41 00 10  G1  0402 10 99 20  G3  0403 90 11 00  G3  0406 90 19 11  G2  
0307 41 00 90  G1  0402 10 99 30  G3  0403 90 19 00  G3  0406 90 19 19  G2  
0307 49 00 10  G1  0402 10 99 91  G3  0403 90 21 00  G3  0406 90 19 91  G2  
0307 49 00 90  G1  0402 10 99 92  G3  0403 90 29 00  G3  0406 90 19 93  G2  
0307 51 00 00  G2  0402 10 99 99  G3  0403 90 30 00  G3  0406 90 19 99  G2  
0307 59 00 00  G2  0402 29 10 10  G1  0403 90 40 00  G3  0406 90 90 10  G2  
0307 60 00 00  G3  0402 29 10 20  G1  0403 90 51 00  G3  0406 90 90 91  G2  
0307 91 11 00  G1  0402 29 10 90  G1  0403 90 59 00  G3  0406 90 90 99  G2  
0307 91 19 00  G1  0402 29 21 10  G3  0403 90 60 00  G3  0407 00 10 00  G3  
0307 91 90 10  G1  0402 29 21 20  G3  0403 90 70 00  G3  0407 00 21 00  G3  
0307 91 90 90  G1  0402 29 21 30  G3  0403 90 81 00  G3  0407 00 29 00  G3  
0307 99 00 11  G1  0402 29 21 91  G3  0403 90 89 00  G3  0407 00 91 00  G1  
0307 99 00 19  G1  0402 29 21 92  G3  0403 90 91 00  G3  0407 00 92 00  G3  
0307 99 00 21  G1  0402 29 21 99  G3  0403 90 99 00  G3  0407 00 99 00  G3  
0307 99 00 29  G1  0402 29 29 10  G3  0404 10 10 00  G1  0408 11 00 10  G3  
0307 99 00 90  G1  0402 29 29 20  G3  0404 10 21 00  G1  0408 11 00 90  G3  
0401 10 00 11  G3  0402 29 29 90  G3  0404 10 29 10  G1  0408 19 00 11  G3  
0401 10 00 19  G3  0402 29 91 10  G3  0404 10 29 20  G1  0408 19 00 12  G3  
0401 10 00 20  G3  0402 29 91 20  G3  0404 10 29 90  G1  0408 19 00 19  G3  
0401 10 00 99  G3  0402 29 91 90  G3  0404 10 30 00  G1  0408 19 00 90  G3  
0401 20 00 11  G3  0402 29 99 11  G3  0404 10 41 00  G1  0408 91 00 10  G3  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 99
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
0401 20 00 19  G3  0402 29 99 12  G3  0404 10 49 00  G1  0408 91 00 90  G3  
0401 20 00 20  G3  0402 29 99 19  G3  0404 10 91 00  G1  0408 99 00 10  G3  
0401 20 00 99  G3  0402 29 99 91  G3  0404 10 99 00  G1  0408 99 00 90  G3  
0401 30 00 11  G2  0402 29 99 92  G3  0404 90 10 00  G1  0409 00 00 10  G3  
0401 30 00 19  G2  0402 29 99 99  G3  0404 90 21 00  G1  0409 00 00 90  G3  
0401 30 00 20  G2  0402 91 00 10  G3  0404 90 29 00  G1  0410 00 00 00  G3  
0401 30 00 30  G2  0402 91 00 91  G3  0404 90 31 00  G1  0501 00 00 00  G1  
0401 30 00 40  G2  0402 91 00 99  G3  0404 90 39 00  G1  0502 10 00 10  G1  
0401 30 00 99  G2  0402 99 00 11  G3  0404 90 40 00  G1  0502 10 00 90  G1  
0402 10 11 10  G3  0402 99 00 12  G3  0404 90 50 00  G1  0502 90 00 00  G1  
0402 10 11 90  G3  0402 99 00 19  G3  0404 90 61 00  G1  0503 00 00 10  G1  
0402 10 12 00  G3  0402 99 00 21  G3  0404 90 69 00  G1  0503 00 00 90  G1  
0402 10 18 00  G3  0402 99 00 22  G3  0404 90 91 00  G1  0504 00 10 00  G1  
0402 10 20 10  G3  0402 99 00 29  G3  0404 90 99 00  G1  0504 00 21 11  G1  
0402 10 20 91  G3  0402 99 00 91  G3  0405 10 00 10  G2  0504 00 21 19  G1  
0402 10 20 99  G3  0402 99 00 92  G3  0405 10 00 90  G2  0504 00 21 20  G1  
0402 10 30 10  G1  0402 99 00 99  G3  0405 20 00 00  G2  0504 00 21 90  G1  
0402 10 30 20  G1  0403 10 10 00  G3  0405 90 00 00  G1  0504 00 29 00  G1  
0402 10 30 90  G1  0403 10 20 00  G3  0406 10 10 10  G2  0504 00 91 00  G1  
0402 10 41 10  G3  0403 10 31 10  G3  0406 10 10 90  G2  0504 00 99 00  G1  
0402 10 41 20  G3  0403 10 31 90  G3  0406 10 90 10  G2  0505 10 00 10  G1  
0402 10 41 30  G3  0403 10 39 00  G3  0406 10 90 90  G2  0505 10 00 90  G1  
0402 10 41 91  G3  0403 10 40 00  G3  0406 20 00 10  G2  0505 90 00 10  G1  
0402 10 41 92  G3  0403 10 50 00  G3  0406 20 00 21  G2  0505 90 00 91  G1  
0402 10 41 99  G3  0403 10 61 00  G3  0406 20 00 29  G2  0505 90 00 99  G1  
0402 10 49 10  G3  0403 10 69 00  G3  0406 20 00 30  G2  0506 10 00 00  G1  
0402 10 49 20  G3  0403 10 91 00  G3  0406 20 00 40  G2  0506 90 10 00  G1  
0402 10 49 90  G3  0403 10 99 00  G3  0406 20 00 50  G2  0506 90 91 00  G1  
0402 10 91 10  G3  0403 90 01 10  G3  0406 20 00 90  G2  0506 90 99 00  G1  
0507 10 00 00  G1  0602 20 31 00  G1  0705 11 00 10  G1  0710 10 00 00  G2  
0507 90 11 00  G1  0602 20 39 00  G1  0705 11 00 90  G1  0710 21 00 00  G2  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 100
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
0507 90 19 00  G1  0602 20 91 11  G1  0705 19 00 00  G1  0710 22 00 00  G2  
0507 90 90 10  G1  0602 20 91 19  G1  0705 21 00 00  G1  0710 29 00 10  G2  
0507 90 90 21  G1  0602 20 91 21  G1  0705 29 00 00  G1  0710 29 00 90  G2  
0507 90 90 29  G1  0602 20 91 29  G1  0706 10 00 10  G1  0710 30 00 00  G1  
0507 90 90 30  G1  0602 20 91 91  G1  0706 10 00 90  G1  0710 40 00 00  G3  
0507 90 90 40  G1  0602 20 91 99  G1  0706 90 00 11  G1  0710 80 10 00  G1  
0507 90 90 50  G1  0602 20 99 10  G1  0706 90 00 19  G1  0710 80 20 00  G1  
0507 90 90 60  G1  0602 20 99 20  G1  0706 90 00 91  G1  0710 80 30 00  G1  
0507 90 90 91  G1  0602 20 99 90  G1  0706 90 00 92  G1  0710 80 40 00  G1  
0507 90 90 99  G1  0602 30 10 10  G1  0706 90 00 99  G1  0710 80 50 00  G1  
0508 00 10 10  G1  0602 30 10 90  G1  0707 00 00 10  G1  0710 80 60 00  G1  
0508 00 10 90  G1  0602 30 90 00  G1  0707 00 00 90  G1  0710 80 70 00  G1  
0508 00 91 00  G1  0602 40 10 00  G1  0708 10 00 11  G1  0710 80 90 00  G1  
0508 00 99 00  G1  0602 40 90 00  G1  0708 10 00 19  G1  0710 90 10 00  G1  
0509 00 00 10  G1  0602 90 10 00  G1  0708 10 00 91  G1  0710 90 90 00  G1  
0509 00 00 90  G1  0602 90 20 00  G1  0708 10 00 99  G1  0711 20 10 00  G1  
0510 00 10 00  G1  0602 90 91 11  G1  0708 20 11 00  G1  0711 20 90 10  G1  
0510 00 91 00  G1  0602 90 91 19  G1  0708 20 13 00  G1  0711 20 90 90  G1  
0510 00 99 00  G1  0602 90 91 90  G1  0708 20 19 00  G1  0711 30 10 00  G1  
0511 10 00 10  G1  0602 90 99 00  G1  0708 20 91 00  G1  0711 30 90 00  G1  
0511 10 00 90  G1  0603 10 00 10  G1  0708 20 93 00  G1  0711 40 00 10  G1  
0511 91 11 00  G1  0603 10 00 20  G1  0708 20 99 00  G1  0711 40 00 90  G1  
0511 91 19 00  G1  0603 10 00 90  G1  0708 90 00 10  G1  0711 51 00 10  G1  
0511 91 20 00  G1  0603 90 00 00  G1  0708 90 00 90  G1  0711 51 00 90  G1  
0511 91 31 00  G1  0604 10 00 10  G1  0709 10 00 00  G1  0711 59 00 11  G1  
0511 91 39 00  G1  0604 10 00 91  G1  0709 20 00 00  G1  0711 59 00 19  G1  
0511 91 90 10  G1  0604 10 00 93  G1  0709 30 00 00  G1  0711 59 00 90  G1  
0511 91 90 90  G1  0604 10 00 99  G1  0709 40 00 00  G1  0711 90 12 00  G1  
0511 99 10 10  G1  0604 91 00 00  G1  0709 51 00 00  G1  0711 90 13 00  G1  
0511 99 10 90  G1  0604 99 00 10  G1  0709 52 00 10  G1  0711 90 19 00  G1  
0511 99 20 10  G1  0604 99 00 90  G1  0709 52 00 90  G1  0711 90 93 00  G1  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 101
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
0511 99 20 90  G1  0701 10 00 00  G1  0709 59 00 10  G1  0711 90 94 00  G3  
0511 99 30 00  G1  0701 90 00 11  G2  0709 59 00 20  G1  0711 90 95 00  G1  
0511 99 90 10  G1  0701 90 00 19  G2  0709 59 00 90  G1  0711 90 96 00  G1  
0511 99 90 20  G1  0701 90 00 91  G2  0709 60 00 10  G1  0711 90 99 10  G1  
0511 99 90 30  G1  0701 90 00 99  G2  0709 60 00 91  G1  0711 90 99 20  G1  
0511 99 90 90  G1  0702 00 00 10  G1  0709 60 00 92  G1  0711 90 99 30  G1  
0601 10 00 00  G1  0702 00 00 90  G1  0709 60 00 99  G1  0711 90 99 40  G1  
0601 20 10 00  G1  0703 10 00 11  G1  0709 70 00 00  G1  0711 90 99 50  G1  
0601 20 91 00  G1  0703 10 00 19  G1  0709 90 10 00  G1  0711 90 99 90  G1  
0601 20 99 00  G1  0703 10 00 90  G1  0709 90 20 00  G1  0712 20 00 00  G2  
0602 10 10 00  G1  0703 20 00 00  G1  0709 90 30 10  G1  0712 31 00 00  G1  
0602 10 21 00  G1  0703 90 00 00  G1  0709 90 30 90  G1  0712 32 00 00  G1  
0602 10 29 00  G1  0704 10 00 10  G1  0709 90 40 00  G1  0712 33 00 00  G1  
0602 10 90 10  G1  0704 10 00 90  G1  0709 90 50 00  G1  0712 39 00 10  G1  
0602 10 90 20  G1  0704 20 00 00  G1  0709 90 90 10  G1  0712 39 00 90  G1  
0602 10 90 30  G1  0704 90 00 10  G1  0709 90 90 20  G1  0712 90 10 10  G1  
0602 10 90 90  G1  0704 90 00 20  G1  0709 90 90 30  G1  0712 90 10 90  G1  
0602 20 10 00  G1  0704 90 00 90  G1  0709 90 90 90  G1  0712 90 91 00  G1  
0712 90 93 00  G2  0801 32 00 00  G1  0809 20 00 10  G2  0814 00 00 00  G1  
0712 90 99 00  G2  0802 11 00 11  G3  0809 20 00 90  G2  0901 11 00 00  G1  
0713 10 11 00  G1  0802 11 00 19  G3  0809 30 00 00  G2  0901 12 00 00  G1  
0713 10 19 00  G1  0802 12 00 11  G3  0809 40 00 10  G2  0901 21 00 00  G3  
0713 10 91 00  G1  0802 12 00 19  G3  0809 40 00 90  G2  0901 22 00 00  G3  
0713 10 99 10  G3  0802 21 00 10  G2  0810 10 00 10  G1  0901 90 11 00  G1  
0713 10 99 20  G3  0802 21 00 90  G2  0810 10 00 90  G1  0901 90 19 00  G1  
0713 10 99 30  G1  0802 22 00 10  G2  0810 20 00 10  G1  0901 90 90 00  G3  
0713 10 99 90  G3  0802 22 00 90  G2  0810 20 00 90  G1  0902 10 00 00  G2  
0713 20 11 00  G1  0802 31 00 10  G2  0810 30 00 11  G1  0902 20 00 00  G1  
0713 20 19 00  G1  0802 31 00 90  G2  0810 30 00 19  G1  0902 30 00 00  G1  
0713 20 90 10  G3  0802 32 00 10  G2  0810 30 00 90  G1  0902 40 00 00  G1  
0713 20 90 90  G3  0802 32 00 90  G2  0810 40 00 10  G1  0903 00 00 00  G1  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 102
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
0713 31 10 00  G1  0802 40 00 00  G1  0810 40 00 90  G1  0904 11 00 10  G1  
0713 31 90 10  G3  0802 50 00 00  G1  0810 50 00 00  G1  0904 11 00 90  G1  
0713 31 90 90  G3  0802 90 00 10  G1  0810 60 00 00  G1  0904 12 00 00  G1  
0713 32 10 00  G1  0802 90 00 90  G1  0810 90 00 10  G1  0904 20 10 00  G1  
0713 32 90 10  G3  0803 00 00 10  G3  0810 90 00 20  G1  0904 20 90 11  G1  
0713 32 90 90  G3  0803 00 00 90  G2  0810 90 00 80  G1  0904 20 90 12  G1  
0713 33 10 00  G1  0804 10 00 00  G3  0811 10 00 11  G2  0904 20 90 19  G1  
0713 33 90 10  G3  0804 20 10 00  G1  0811 10 00 19  G2  0904 20 90 91  G1  
0713 33 90 90  G3  0804 20 91 00  G2  0811 10 00 90  G2  0904 20 90 99  G1  
0713 39 10 00  G1  0804 20 99 00  G1  0811 20 00 11  G1  0905 00 00 10  G1  
0713 39 90 10  G3  0804 30 00 00  G1  0811 20 00 19  G1  0905 00 00 90  G1  
0713 39 90 90  G3  0804 40 00 00  G2  0811 20 00 91  G1  0906 10 00 00  G1  
0713 40 11 10  G1  0804 50 00 00  G1  0811 20 00 99  G1  0906 20 00 00  G1  
0713 40 11 90  G1  0805 10 00 11  G1  0811 90 00 11  G2  0907 00 00 10  G1  
0713 40 19 10  G1  0805 10 00 19  G1  0811 90 00 19  G2  0907 00 00 90  G1  
0713 40 19 90  G1  0805 10 00 91  G1  0811 90 00 91  G2  0908 10 00 11  G1  
0713 40 90 10  G3  0805 10 00 99  G1  0811 90 00 99  G2  0908 10 00 19  G1  
0713 40 90 90  G3  0805 20 00 10  G1  0812 10 00 00  G1  0908 10 00 90  G1  
0713 50 11 00  G1  0805 20 00 20  G1  0812 90 00 11  G1  0908 20 00 11  G1  
0713 50 19 00  G1  0805 20 00 30  G1  0812 90 00 19  G1  0908 20 00 19  G1  
0713 90 10 00  G1  0805 20 00 90  G1  0812 90 00 91  G2  0908 20 00 90  G1  
0713 90 90 10  G1  0805 40 00 00  G1  0812 90 00 92  G2  0908 30 00 11  G1  
0713 90 90 90  G2  0805 50 00 00  G1  0812 90 00 93  G2  0908 30 00 19  G1  
0714 10 00 00  G1  0805 90 00 00  G1  0812 90 00 99  G2  0908 30 00 90  G1  
0714 20 00 00  G1  0806 10 00 11  G3  0813 10 00 00  G3  0909 10 00 11  G1  
0714 90 10 00  G1  0806 10 00 19  G3  0813 20 00 00  G3  0909 10 00 19  G1  
0714 90 21 00  G1  0806 10 00 91  G3  0813 30 00 00  G2  0909 10 00 91  G1  
0714 90 29 00  G1  0806 10 00 99  G3  0813 40 00 10  G3  0909 10 00 99  G1  
0714 90 80 00  G1  0806 20 00 10  G3  0813 40 00 20  G3  0909 20 00 11  G1  
0714 90 92 00  G1  0806 20 00 90  G3  0813 40 00 30  G1  0909 20 00 19  G1  
0714 90 98 00  G1  0807 11 00 00  G1  0813 40 00 90  G3  0909 20 00 90  G1  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 103
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
0801 11 00 10  G1  0807 19 00 00  G1  0813 50 10 00  G1  0909 30 00 11  G1  
0801 11 00 90  G1  0807 20 00 00  G1  0813 50 20 00  G2  0909 30 00 19  G1  
0801 19 00 10  G1  0808 20 11 00  G2  0813 50 90 10  G2  0909 30 00 90  G1  
0801 19 00 90  G1  0808 20 19 10  G2  0813 50 90 20  G2  0909 40 00 11  G1  
0801 21 00 00  G1  0808 20 19 90  G2  0813 50 90 30  G2  0909 40 00 19  G1  
0801 22 00 00  G1  0808 20 90 00  G2  0813 50 90 40  G2  0909 40 00 90  G1  
0801 31 00 00  G1  0809 10 00 00  G2  0813 50 90 90  G2  0909 50 10 00  G1  
0909 50 90 11  G1  1008 10 10 00  G1  1103 20 10 90  G3  1104 29 42 00  G1  
0909 50 90 19  G1  1008 10 90 00  G1  1103 20 90 10  G1  1104 29 43 00  G1  
0909 50 90 90  G1  1008 20 10 00  G1  1103 20 90 20  G1  1104 29 44 00  G1  
0910 10 00 11  G1  1008 20 90 00  G1  1103 20 90 30  G1  1104 29 45 00  G1  
0910 10 00 19  G1  1008 30 10 00  G1  1103 20 90 40  G1  1104 29 46 00  G1  
0910 10 00 90  G1  1008 30 90 00  G1  1103 20 90 50  G1  1104 29 49 00  G1  
0910 20 00 10  G1  1008 90 11 00  G1  1103 20 90 90  G2  1104 29 50 10  G1  
0910 20 00 90  G1  1008 90 19 00  G1  1104 12 00 10  G1  1104 29 50 20  G3  
0910 30 00 10  G1  1008 90 20 00  G1  1104 12 00 90  G1  1104 29 50 30  G1  
0910 30 00 19  G1  1008 90 81 00  G1  1104 19 11 00  G3  1104 29 50 90  G1  
0910 40 00 11  G1  1008 90 89 00  G1  1104 19 12 00  G1  1104 29 91 00  G1  
0910 40 00 19  G1  1008 90 91 00  G1  1104 19 13 00  G1  1104 29 92 00  G1  
0910 40 00 90  G1  1008 90 99 00  G1  1104 19 14 00  G1  1104 29 93 00  G1  
0910 50 00 10  G1  1102 10 00 00  G1  1104 19 15 00  G1  1104 29 94 00  G1  
0910 50 00 90  G1  1102 20 00 11  G2  1104 19 16 00  G1  1104 29 95 00  G1  
0910 91 00 10  G1  1102 20 00 19  G2  1104 19 17 00  G1  1104 29 96 00  G1  
0910 91 00 90  G1  1102 20 00 91  G2  1104 19 18 00  G1  1104 29 98 00  G1  
0910 99 11 00  G1  1102 20 00 99  G2  1104 19 19 10  G1  1104 30 00 10  G1  
0910 99 19 10  G1  1102 30 00 10  G3  1104 19 19 90  G1  1104 30 00 90  G1  
0910 99 19 90  G1  1102 30 00 90  G3  1104 19 20 10  G1  1105 10 00 10  G1  
0910 99 90 10  G1  1102 90 11 00  G3  1104 19 20 20  G3  1105 10 00 90  G1  
0910 99 90 90  G1  1102 90 19 00  G3  1104 19 20 90  G1  1105 20 00 10  G1  
1001 10 11 00  G1  1102 90 20 00  G1  1104 19 91 00  G1  1105 20 00 90  G1  
1001 10 19 00  G1  1102 90 40 00  G1  1104 19 92 00  G1  1106 10 00 10  G1  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 104
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
1001 90 11 10  G1  1102 90 51 00  G1  1104 19 93 00  G1  1106 10 00 90  G1  
1001 90 11 90  G1  1102 90 59 00  G1  1104 19 94 00  G1  1106 20 00 10  G1  
1001 90 19 10  G1  1102 90 60 00  G1  1104 19 95 00  G1  1106 20 00 91  G1  
1001 90 19 90  G1  1102 90 71 00  G2  1104 19 96 00  G1  1106 20 00 99  G1  
1002 00 10 00  G1  1102 90 79 00  G2  1104 19 97 00  G1  1106 30 00 10  G1  
1002 00 90 00  G1  1102 90 90 00  G1  1104 19 98 00  G1  1106 30 00 20  G1  
1003 00 11 00  G1  1103 13 00 01  G2  1104 22 00 11  G1  1106 30 00 90  G1  
1003 00 19 00  G1  1103 13 00 09  G2  1104 22 00 19  G1  1107 10 00 11  G1  
1003 00 90 10  G1  1103 13 00 20  G2  1104 22 00 20  G1  1107 10 00 19  G1  
1003 00 90 90  G1  1103 13 00 31  G2  1104 22 00 90  G1  1107 10 00 91  G1  
1004 00 11 00  G1  1103 13 00 39  G2  1104 23 00 10  G2  1107 10 00 99  G1  
1004 00 19 00  G1  1103 13 00 80  G2  1104 23 00 20  G2  1107 20 00 00  G1  
1004 00 90 00  G1  1103 19 10 10  G3  1104 23 00 90  G2  1108 11 00 00  G2  
1005 10 10 00  G1  1103 19 10 90  G3  1104 29 10 10  G1  1108 12 00 00  G2  
1005 10 90 00  G1  1103 19 20 00  G1  1104 29 10 20  G3  1108 13 00 00  G1  
1005 90 00 00  G2  1103 19 30 00  G1  1104 29 10 90  G1  1108 14 00 00  G1  
1006 10 10 00  G1  1103 19 40 10  G1  1104 29 21 00  G1  1108 19 00 10  G1  
1006 10 90 10  G3  1103 19 40 90  G1  1104 29 22 00  G1  1108 19 00 90  G1  
1006 10 90 90  G3  1103 19 50 10  G2  1104 29 23 00  G1  1108 20 00 00  G1  
1006 20 10 00  G1  1103 19 50 90  G2  1104 29 24 00  G1  1109 00 00 10  G3  
1006 20 90 10  G3  1103 19 60 00  G1  1104 29 25 00  G1  1109 00 00 90  G3  
1006 20 90 90  G3  1103 19 70 00  G1  1104 29 26 00  G1  1201 00 10 00  G1  
1006 30 10 00  G3  1103 19 90 11  G3  1104 29 29 00  G1  1201 00 81 00  G1  
1006 30 90 00  G3  1103 19 90 19  G3  1104 29 30 10  G1  1201 00 89 00  G1  
1006 40 00 00  G3  1103 19 90 90  G3  1104 29 30 20  G3  1202 10 10 00  G1  
1007 00 10 00  G1  1103 20 10 10  G3  1104 29 30 90  G1  1202 10 90 10  G3  
1007 00 90 00  G1  1103 20 10 20  G3  1104 29 41 00  G1  1202 10 90 90  G3  
1202 20 10 00  G1  1207 99 90 90  G1  1212 10 00 91  G1  1401 90 10 00  G1  
1202 20 90 10  G1  1208 10 00 00  G1  1212 10 00 92  G1  1401 90 90 10  G1  
1202 20 90 90  G1  1208 90 10 00  G1  1212 10 00 99  G1  1401 90 90 21  G1  
1203 00 00 00  G1  1208 90 90 10  G1  1212 20 11 00  G1  1401 90 90 29  G1  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 105
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
1204 00 10 00  G1  1208 90 90 20  G1  1212 20 19 00  G1  1401 90 90 31  G1  
1204 00 90 00  G1  1208 90 90 30  G1  1212 20 90 10  G1  1401 90 90 39  G1  
1205 10 10 10  G1  1208 90 90 40  G1  1212 20 90 91  G1  1401 90 90 41  G1  
1205 10 10 90  G1  1208 90 90 90  G1  1212 20 90 99  G1  1401 90 90 49  G1  
1205 10 90 11  G1  1209 10 00 00  G1  1212 30 00 00  G1  1401 90 90 51  G1  
1205 10 90 19  G1  1209 21 00 00  G1  1212 91 00 10  G1  1401 90 90 59  G1  
1205 10 90 91  G1  1209 22 00 00  G1  1212 91 00 90  G2  1401 90 90 91  G1  
1205 10 90 99  G1  1209 23 00 00  G1  1212 99 00 11  G1  1401 90 90 99  G1  
1205 90 10 10  G1  1209 24 00 00  G1  1212 99 00 19  G1  1402 00 10 10  G1  
1205 90 10 90  G1  1209 25 00 00  G1  1212 99 00 20  G1  1402 00 10 91  G1  
1205 90 90 11  G1  1209 26 00 00  G1  1212 99 00 30  G1  1402 00 10 99  G1  
1205 90 90 19  G1  1209 29 10 00  G1  1212 99 00 90  G1  1402 00 90 11  G1  
1205 90 90 91  G1  1209 29 90 00  G1  1213 00 10 11  G1  1402 00 90 19  G1  
1205 90 90 99  G1  1209 30 00 00  G1  1213 00 10 19  G1  1402 00 90 81  G1  
1206 00 10 00  G1  1209 91 00 01  G1  1213 00 10 91  G1  1402 00 90 89  G1  
1206 00 81 00  G1  1209 91 00 05  G1  1213 00 10 99  G1  1403 00 10 10  G1  
1206 00 89 00  G1  1209 91 00 11  G1  1213 00 90 00  G1  1403 00 10 90  G1  
1207 10 10 00  G1  1209 91 00 15  G1  1214 10 00 00  G1  1403 00 90 11  G1  
1207 10 90 10  G1  1209 91 00 21  G1  1214 90 00 00  G1  1403 00 90 19  G1  
1207 10 90 90  G1  1209 91 00 25  G1  1301 10 00 10  G1  1403 00 90 21  G1  
1207 20 10 00  G1  1209 91 00 31  G1  1301 10 00 90  G1  1403 00 90 29  G1  
1207 20 90 00  G1  1209 91 00 35  G1  1301 20 00 00  G1  1403 00 90 31  G1  
1207 30 10 00  G1  1209 91 00 41  G1  1301 90 00 10  G1  1403 00 90 39  G1  
1207 30 90 00  G1  1209 91 00 45  G1  1301 90 00 90  G1  1403 00 90 90  G1  
1207 40 10 00  G1  1209 91 00 51  G1  1302 11 00 10  G1  1404 10 00 11  G1  
1207 40 90 00  G1  1209 91 00 55  G1  1302 11 00 90  G1  1404 10 00 12  G1  
1207 50 10 00  G1  1209 91 00 60  G1  1302 12 00 00  G1  1404 10 00 13  G1  
1207 50 90 00  G1  1209 91 00 90  G1  1302 13 00 00  G1  1404 10 00 14  G1  
1207 60 10 00  G1  1209 99 00 10  G1  1302 14 00 00  G1  1404 10 00 15  G1  
1207 60 90 10  G1  1209 99 00 90  G1  1302 19 10 00  G1  1404 10 00 16  G1  
1207 60 90 90  G1  1210 10 00 00  G1  1302 19 90 10  G1  1404 10 00 19  G1  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 106
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
1207 91 10 00  G1  1210 20 00 10  G1  1302 19 90 20  G1  1404 10 00 21  G1  
1207 91 90 00  G1  1210 20 00 90  G1  1302 19 90 30  G1  1404 10 00 22  G1  
1207 99 11 00  G1  1211 10 00 00  G1  1302 19 90 91  G1  1404 10 00 23  G1  
1207 99 12 00  G1  1211 20 00 00  G1  1302 19 90 99  G1  1404 10 00 29  G1  
1207 99 13 00  G1  1211 30 00 00  G1  1302 20 00 10  G1  1404 10 00 30  G1  
1207 99 19 00  G1  1211 40 00 00  G1  1302 20 00 90  G1  1404 10 00 41  G1  
1207 99 90 01  G1  1211 90 10 00  G1  1302 31 10 00  G1  1404 10 00 42  G1  
1207 99 90 02  G1  1211 90 20 00  G1  1302 31 90 00  G1  1404 10 00 49  G1  
1207 99 90 10  G1  1211 90 30 00  G1  1302 32 10 00  G1  1404 10 00 51  G1  
1207 99 90 20  G1  1211 90 40 00  G1  1302 32 90 00  G1  1404 10 00 59  G1  
1207 99 90 30  G1  1211 90 50 00  G1  1302 39 10 00  G1  1404 10 00 60  G1  
1207 99 90 40  G1  1211 90 60 00  G1  1302 39 90 00  G1  1404 10 00 91  G1  
1207 99 90 50  G1  1211 90 80 00  G1  1401 10 00 10  G1  1404 10 00 92  G1  
1207 99 90 60  G1  1211 90 90 00  G1  1401 10 00 90  G1  1404 10 00 93  G1  
1207 99 90 70  G1  1212 10 00 11  G1  1401 20 00 10  G1  1404 10 00 99  G1  
1207 99 90 80  G1  1212 10 00 19  G1  1401 20 00 90  G1  1404 20 00 10  G1  
1404 20 00 91  G1  1512 11 00 00  G1  1517 90 99 19  G2  1604 13 00 90  G3  
1404 20 00 99  G1  1512 19 00 00  G2  1517 90 99 21  G2  1604 14 00 11  G3  
1404 90 00 10  G1  1512 21 00 00  G1  1517 90 99 29  G2  1604 14 00 19  G3  
1404 90 00 20  G1  1512 29 00 00  G1  1517 90 99 31  G2  1604 14 00 90  G3  
1404 90 00 91  G1  1513 11 00 00  G1  1517 90 99 39  G2  1604 15 00 10  G3  
1404 90 00 99  G1  1513 19 00 00  G1  1517 90 99 90  G2  1604 15 00 90  G3  
1501 00 10 00  G1  1513 21 00 00  G1  1518 00 10 00  G2  1604 16 00 10  G3  
1501 00 90 00  G1  1513 29 00 00  G1  1518 00 20 00  G2  1604 16 00 90  G3  
1502 00 00 10  G1  1514 11 00 00  G1  1518 00 90 00  G2  1604 19 00 11  G3  
1502 00 00 21  G1  1514 19 00 00  G2  1520 00 00 00  G1  1604 19 00 15  G3  
1502 00 00 29  G1  1514 91 00 00  G1  1521 10 00 10  G1  1604 19 00 19  G3  
1502 00 00 31  G1  1514 99 00 00  G2  1521 10 00 90  G1  1604 19 00 90  G3  
1502 00 00 39  G1  1515 11 00 00  G1  1521 90 10 00  G1  1604 20 00 10  G3  
1502 00 00 91  G1  1515 19 00 00  G1  1521 90 90 11  G1  1604 20 00 20  G3  
1502 00 00 99  G1  1515 21 00 00  G1  1521 90 90 19  G1  1604 20 00 30  G3  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 107
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
1503 00 00 11  G1  1515 29 00 00  G1  1521 90 90 91  G1  1604 20 00 40  G3  
1503 00 00 19  G1  1515 30 00 00  G1  1521 90 90 99  G1  1604 20 00 50  G3  
1503 00 00 20  G1  1515 40 10 00  G1  1522 00 10 00  G1  1604 20 00 61  G3  
1503 00 00 91  G1  1515 40 90 00  G1  1522 00 90 11  G1  1604 20 00 63  G3  
1503 00 00 92  G1  1515 50 10 00  G1  1522 00 90 12  G1  1604 20 00 69  G3  
1503 00 00 99  G1  1515 50 90 00  G1  1522 00 90 19  G1  1604 20 00 71  G3  
1504 10 10 10  G2  1515 90 11 00  G1  1522 00 90 91  G1  1604 20 00 79  G3  
1504 10 10 90  G2  1515 90 19 00  G1  1522 00 90 99  G1  1604 20 00 90  G3  
1504 10 91 00  G2  1515 90 91 00  G1  1601 00 91 10  G3  1604 30 00 10  G3  
1504 10 99 10  G2  1515 90 99 00  G1  1601 00 91 90  G3  1604 30 00 90  G3  
1504 10 99 90  G2  1516 10 10 10  G1  1602 10 00 00  G3  1605 10 00 10  G3  
1504 20 10 00  G2  1516 10 10 90  G3  1602 20 00 10  G3  1605 10 00 90  G3  
1504 20 91 00  G2  1516 10 21 00  G1  1602 39 00 96  G3  1605 20 00 10  G3  
1504 20 99 10  G2  1516 10 29 00  G1  1602 39 00 98  G3  1605 20 00 91  G3  
1504 20 99 90  G2  1516 10 90 10  G1  1602 41 00 10  G1  1605 20 00 99  G3  
1504 30 10 10  G2  1516 10 90 20  G1  1602 41 00 90  G1  1605 30 00 10  G3  
1504 30 10 90  G2  1516 10 90 30  G1  1602 42 00 10  G1  1605 30 00 91  G3  
1504 30 91 00  G2  1516 10 90 90  G1  1602 42 00 90  G1  1605 30 00 99  G3  
1504 30 99 10  G2  1516 20 10 10  G2  1602 49 00 11  G1  1605 40 00 10  G3  
1504 30 99 90  G2  1516 20 10 90  G2  1602 49 00 12  G1  1605 40 00 91  G3  
1505 00 10 00  G1  1516 20 20 00  G2  1602 49 00 19  G1  1605 40 00 99  G3  
1505 00 90 10  G1  1516 20 31 10  G2  1602 49 00 90  G1  1605 90 00 10  G3  
1505 00 90 20  G1  1516 20 31 20  G2  1602 50 00 10  G1  1605 90 00 91  G3  
1505 00 90 90  G1  1516 20 31 90  G2  1602 90 00 10  G1  1605 90 00 93  G3  
1506 00 10 10  G2  1516 20 39 00  G2  1602 90 00 20  G3  1605 90 00 99  G3  
1506 00 10 20  G2  1516 20 91 00  G2  1603 00 00 10  G2  1701 99 10 11  G3  
1506 00 10 90  G2  1516 20 92 00  G2  1603 00 00 21  G2  1701 99 10 19  G3  
1506 00 91 00  G2  1516 20 93 00  G2  1603 00 00 29  G2  1701 99 20 00  G3  
1506 00 99 10  G2  1516 20 94 00  G2  1603 00 00 30  G2  1701 99 99 00  G3  
1506 00 99 90  G2  1516 20 99 00  G2  1603 00 00 90  G2  1702 11 11 00  G1  
1507 10 00 00  G1  1517 10 00 10  G3  1604 11 00 10  G3  1702 11 19 00  G1  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 108
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
1507 90 00 00  G2  1517 10 00 90  G3  1604 11 00 90  G3  1702 11 90 00  G1  
1508 10 00 00  G1  1517 90 10 00  G2  1604 12 00 10  G3  1702 19 11 00  G1  
1508 90 00 00  G1  1517 90 91 00  G2  1604 12 00 90  G3  1702 19 19 00  G1  
1511 10 00 00  G1  1517 90 92 00  G3  1604 13 00 11  G3  1702 19 90 00  G1  
1511 90 00 00  G1  1517 90 99 11  G2  1604 13 00 19  G3  1702 20 11 00  G2  
1702 20 19 00  G2  1702 90 98 50  G3  1806 20 90 19  G3  1901 90 39 19  G3  
1702 20 90 10  G2  1702 90 98 91  G3  1806 20 90 91  G3  1901 90 39 90  G3  
1702 20 90 90  G2  1702 90 98 92  G3  1806 20 90 99  G3  1901 90 91 00  G3  
1702 30 11 00  G2  1702 90 98 99  G3  1806 31 00 11  G3  1901 90 92 00  G3  
1702 30 19 11  G2  1703 10 00 10  G2  1806 31 00 19  G3  1901 90 99 11  G3  
1702 30 19 19  G2  1703 10 00 20  G2  1806 31 00 91  G3  1901 90 99 19  G3  
1702 30 19 91  G2  1703 10 00 91  G2  1806 31 00 99  G3  1901 90 99 21  G3  
1702 30 19 99  G2  1703 10 00 92  G2  1806 32 00 11  G3  1901 90 99 29  G3  
1702 30 91 00  G2  1703 10 00 99  G2  1806 32 00 19  G3  1901 90 99 91  G1  
1702 30 99 10  G2  1703 90 00 10  G2  1806 32 00 20  G3  1901 90 99 93  G1  
1702 30 99 90  G2  1703 90 00 20  G2  1806 32 00 90  G3  1901 90 99 95  G1  
1702 40 11 10  G2  1703 90 00 91  G2  1806 90 00 10  G3  1901 90 99 99  G2  
1702 40 11 90  G2  1703 90 00 92  G2  1806 90 00 20  G3  1903 00 00 10  G1  
1702 40 19 10  G2  1703 90 00 99  G2  1806 90 00 30  G3  1903 00 00 90  G1  
1702 40 19 90  G2  1704 10 00 00  G3  1806 90 00 50  G3  1904 10 12 10  G1  
1702 40 90 10  G3  1704 90 10 10  G3  1806 90 00 61  G3  1904 10 12 90  G1  
1702 40 90 90  G3  1704 90 10 20  G3  1806 90 00 69  G3  1904 10 90 10  G1  
1702 50 00 00  G1  1704 90 10 90  G3  1806 90 00 71  G3  1904 10 90 20  G1  
1702 60 11 00  G2  1704 90 20 10  G3  1806 90 00 79  G3  1904 10 90 90  G1  
1702 60 19 00  G2  1704 90 20 20  G3  1806 90 00 91  G3  1904 20 00 10  G1  
1702 60 90 10  G3  1704 90 20 90  G3  1806 90 00 99  G3  1904 20 00 90  G1  
1702 60 90 90  G3  1704 90 91 00  G3  1901 10 10 00  G2  1904 30 10 10  G1  
1702 90 10 10  G2  1704 90 92 00  G3  1901 10 21 10  G3  1904 30 10 90  G1  
1702 90 10 91  G2  1704 90 99 11  G3  1901 10 21 20  G3  1904 30 90 00  G1  
1702 90 10 99  G2  1704 90 99 12  G3  1901 10 21 90  G3  1904 90 00 12  G1  
1702 90 21 00  G1  1704 90 99 13  G3  1901 10 28 00  G3  1904 90 00 18  G1  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 109
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
1702 90 22 10  G2  1704 90 99 14  G3  1901 10 90 11  G3  1904 90 00 91  G1  
1702 90 22 91  G2  1704 90 99 19  G3  1901 10 90 19  G3  1904 90 00 99  G1  
1702 90 22 99  G1  1704 90 99 91  G3  1901 10 90 90  G3  1905 10 00 00  G2  
1702 90 27 00  G1  1704 90 99 99  G3  1901 20 10 00  G3  1905 20 00 10  G2  
1702 90 28 11  G2  1801 00 00 00  G1  1901 20 20 00  G3  1905 20 00 20  G2  
1702 90 28 19  G2  1802 00 00 00  G1  1901 20 91 00  G3  1905 20 00 31  G2  
1702 90 28 20  G2  1803 10 00 00  G1  1901 20 99 11  G3  1905 20 00 39  G2  
1702 90 28 30  G2  1803 20 00 00  G1  1901 20 99 19  G3  1905 20 00 90  G2  
1702 90 28 90  G2  1804 00 00 00  G1  1901 20 99 21  G3  1905 31 00 21  G3  
1702 90 91 00  G1  1805 00 00 00  G1  1901 20 99 29  G3  1905 31 00 22  G3  
1702 90 92 00  G1  1806 10 10 10  G3  1901 20 99 90  G3  1905 31 00 29  G3  
1702 90 98 03  G3  1806 10 10 90  G3  1901 90 10 10  G1  1905 31 00 91  G3  
1702 90 98 05  G3  1806 10 20 10  G3  1901 90 10 90  G1  1905 31 00 92  G3  
1702 90 98 07  G3  1806 10 20 90  G3  1901 90 21 11  G3  1905 31 00 93  G3  
1702 90 98 13  G3  1806 10 30 10  G3  1901 90 21 21  G3  1905 31 00 99  G3  
1702 90 98 15  G3  1806 10 30 90  G3  1901 90 21 29  G3  1905 32 00 00  G3  
1702 90 98 17  G3  1806 10 40 11  G3  1901 90 21 91  G3  1905 40 10 00  G3  
1702 90 98 21  G3  1806 10 40 19  G3  1901 90 21 92  G3  1905 40 90 10  G3  
1702 90 98 22  G3  1806 10 40 91  G3  1901 90 21 99  G3  1905 40 90 90  G3  
1702 90 98 29  G3  1806 10 40 99  G3  1901 90 28 10  G3  1905 90 10 00  G3  
1702 90 98 31  G3  1806 20 10 00  G3  1901 90 28 20  G3  1905 90 21 00  G3  
1702 90 98 39  G3  1806 20 20 00  G3  1901 90 28 90  G3  1905 90 22 00  G3  
1702 90 98 41  G3  1806 20 30 00  G3  1901 90 31 00  G3  1905 90 29 10  G3  
1702 90 98 42  G3  1806 20 40 00  G3  1901 90 32 00  G3  1905 90 29 90  G3  
1702 90 98 49  G3  1806 20 90 11  G3  1901 90 39 11  G3  1905 90 91 00  G3  
1905 90 99 10  G3  2004 90 37 00  G3  2005 70 00 13  G3  2008 19 21 10  G3  
1905 90 99 20  G3  2004 90 39 10  G3  2005 70 00 19  G3  2008 19 21 90  G3  
1905 90 99 30  G3  2004 90 39 30  G3  2005 70 00 91  G3  2008 19 29 10  G3  
1905 90 99 91  G3  2004 90 39 90  G3  2005 70 00 92  G3  2008 19 29 90  G3  
1905 90 99 99  G3  2004 90 40 00  G3  2005 70 00 93  G3  2008 19 90 10  G3  
2001 10 00 11  G1  2004 90 51 10  G2  2005 70 00 99  G3  2008 19 90 90  G3  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 110
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
2001 10 00 19  G1  2004 90 51 90  G2  2005 80 00 00  G3  2008 20 00 10  G2  
2001 10 00 21  G1  2004 90 52 10  G2  2005 90 10 00  G3  2008 20 00 21  G2  
2001 10 00 29  G1  2004 90 52 90  G2  2005 90 20 00  G3  2008 20 00 29  G2  
2001 10 00 90  G1  2004 90 53 11  G3  2005 90 31 00  G2  2008 20 00 91  G2  
2001 90 10 00  G1  2004 90 53 19  G3  2005 90 33 00  G2  2008 20 00 99  G2  
2001 90 20 00  G1  2004 90 53 91  G2  2005 90 35 00  G3  2008 30 00 10  G2  
2001 90 30 00  G3  2004 90 53 92  G2  2005 90 37 10  G3  2008 30 00 21  G2  
2001 90 50 00  G1  2004 90 53 93  G2  2005 90 37 90  G3  2008 30 00 29  G2  
2001 90 90 11  G1  2004 90 53 94  G2  2005 90 41 00  G3  2008 30 00 31  G2  
2001 90 90 12  G1  2004 90 53 95  G2  2005 90 43 00  G3  2008 30 00 32  G2  
2001 90 90 13  G1  2004 90 53 96  G2  2005 90 49 00  G3  2008 30 00 33  G2  
2001 90 90 19  G1  2004 90 53 97  G2  2005 90 51 00  G2  2008 30 00 34  G2  
2001 90 90 21  G1  2004 90 53 98  G2  2005 90 53 00  G3  2008 30 00 39  G2  
2001 90 90 22  G1  2004 90 55 11  G3  2005 90 59 00  G3  2008 30 00 90  G2  
2001 90 90 23  G1  2004 90 55 19  G3  2005 90 90 00  G3  2008 40 00 10  G2  
2001 90 90 29  G1  2004 90 55 91  G3  2006 00 00 10  G2  2008 40 00 21  G2  
2001 90 90 91  G1  2004 90 55 99  G3  2006 00 00 91  G2  2008 40 00 29  G2  
2001 90 90 99  G1  2004 90 61 00  G3  2006 00 00 99  G2  2008 40 00 91  G2  
2002 10 10 00  G3  2004 90 62 00  G3  2007 10 00 11  G3  2008 40 00 99  G2  
2002 10 90 10  G3  2004 90 69 00  G3  2007 10 00 19  G3  2008 50 00 11  G2  
2002 10 90 90  G3  2004 90 71 00  G3  2007 10 00 90  G3  2008 50 00 19  G2  
2003 10 10 00  G2  2004 90 72 00  G3  2007 91 00 11  G3  2008 50 00 21  G2  
2003 10 90 10  G2  2004 90 79 00  G3  2007 91 00 13  G3  2008 50 00 29  G2  
2003 10 90 90  G2  2004 90 90 00  G3  2007 91 00 19  G3  2008 50 00 91  G2  
2003 20 10 00  G2  2005 10 00 00  G3  2007 91 00 21  G3  2008 50 00 92  G2  
2003 20 90 11  G2  2005 20 10 00  G3  2007 91 00 23  G3  2008 50 00 99  G2  
2003 20 90 19  G2  2005 20 20 00  G1  2007 91 00 29  G3  2008 60 00 10  G2  
2003 20 90 91  G2  2005 20 90 10  G3  2007 91 00 91  G3  2008 60 00 21  G2  
2003 20 90 99  G2  2005 20 90 90  G3  2007 91 00 93  G3  2008 60 00 29  G2  
2003 90 10 00  G2  2005 40 10 00  G3  2007 91 00 99  G3  2008 60 00 91  G2  
2003 90 90 10  G2  2005 40 20 00  G3  2007 99 10 11  G3  2008 60 00 99  G2  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 111
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
2003 90 90 90  G2  2005 40 90 11  G3  2007 99 10 19  G3  2008 70 00 10  G2  
2004 10 10 00  G3  2005 40 90 19  G3  2007 99 10 90  G3  2008 70 00 21  G2  
2004 10 20 00  G2  2005 40 90 91  G3  2007 99 20 00  G1  2008 70 00 29  G2  
2004 10 91 00  G1  2005 40 90 99  G3  2007 99 90 11  G3  2008 70 00 30  G2  
2004 10 99 10  G3  2005 51 00 10  G3  2007 99 90 13  G3  2008 70 00 91  G2  
2004 10 99 90  G3  2005 51 00 90  G3  2007 99 90 19  G3  2008 70 00 99  G2  
2004 90 10 00  G3  2005 59 10 00  G3  2007 99 90 91  G3  2008 80 00 10  G2  
2004 90 20 00  G3  2005 59 20 00  G3  2007 99 90 93  G3  2008 80 00 21  G2  
2004 90 31 00  G3  2005 59 90 10  G3  2007 99 90 98  G3  2008 80 00 29  G2  
2004 90 32 00  G3  2005 59 90 90  G3  2008 11 11 00  G3  2008 80 00 91  G2  
2004 90 33 00  G2  2005 60 00 10  G2  2008 11 19 00  G3  2008 80 00 99  G2  
2004 90 34 00  G3  2005 60 00 90  G2  2008 11 90 00  G3  2008 91 00 00  G2  
2004 90 35 00  G3  2005 70 00 11  G3  2008 19 10 10  G3  2008 92 00 10  G2  
2004 90 36 00  G3  2005 70 00 12  G3  2008 19 10 90  G3  2008 92 00 20  G2  
2008 92 00 31  G2  2009 71 00 91  G3  2103 30 00 11  G2*  2202 10 00 11  G2*  
2008 92 00 39  G2  2009 71 00 99  G3  2103 30 00 19  G2*  2202 10 00 19  G2*  
2008 92 00 91  G2  2009 79 00 10  G1  2103 30 00 91  G2*  2202 10 00 90  G2*  
2008 92 00 99  G2  2009 79 00 91  G2  2103 30 00 99  G2*  2202 90 00 11  G2*  
2008 99 00 10  G2  2009 79 00 99  G2  2103 90 10 00  G2*  2202 90 00 19  G2*  
2008 99 00 21  G2  2009 80 00 11  G3  2103 90 91 00  G2*  2202 90 00 90  G2*  
2008 99 00 29  G2  2009 80 00 19  G3  2103 90 99 10  G2*  2203 00 10 00  G3  
2008 99 00 31  G2  2009 80 00 22  G1  2103 90 99 91  G2*  2203 00 90 10  G3  
2008 99 00 32  G2  2009 80 00 26  G3  2103 90 99 99  G2*  2203 00 90 90  G3  
2008 99 00 39  G2  2009 80 00 28  G3  2104 10 10 00  G2*  2204 10 00 00  G3  
2008 99 00 41  G2  2009 80 00 92  G1  2104 10 90 10  G2*  2204 21 00 10  G3  
2008 99 00 42  G2  2009 80 00 96  G3  2104 10 90 91  G2*  2204 21 00 20  G3  
2008 99 00 49  G2  2009 80 00 98  G3  2104 10 90 99  G2*  2204 21 00 31  G3  
2008 99 00 51  G2  2009 90 00 11  G3  2104 20 00 10  G2*  2204 21 00 39  G3  
2008 99 00 52  G2  2009 90 00 19  G3  2104 20 00 90  G2*  2204 21 00 41  G3  
2008 99 00 59  G2  2009 90 00 21  G3  2105 00 00 10  G3  2204 21 00 49  G3  
2008 99 00 61  G2  2009 90 00 29  G3  2105 00 00 90  G3  2204 21 00 51  G3  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 112
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
2008 99 00 69  G2  2009 90 00 91  G3  2106 10 00 00  G1  2204 21 00 59  G3  
2008 99 00 91  G2  2009 90 00 99  G3  2106 90 10 00  G1  2204 21 00 70  G3  
2008 99 00 99  G2  2101 11 00 11  G2*  2106 90 21 00  G2*  2204 21 00 91  G3  
2009 11 10 00  G3  2101 11 00 19  G2*  2106 90 29 00  G2*  2204 21 00 99  G3  
2009 11 90 00  G3  2101 11 00 90  G2*  2106 90 31 00  G2*  2204 29 00 10  G3  
2009 12 10 00  G3  2101 12 10 00  G2*  2106 90 39 00  G2*  2204 29 00 20  G3  
2009 12 90 00  G3  2101 12 20 00  G2*  2106 90 40 10  G3  2204 29 00 31  G3  
2009 19 10 00  G3  2101 12 30 00  G2*  2106 90 40 20  G3  2204 29 00 39  G3  
2009 19 90 00  G3  2101 12 90 10  G2*  2106 90 40 91  G3  2204 29 00 41  G3  
2009 21 10 00  G3  2101 12 90 90  G2*  2106 90 40 92  G3  2204 29 00 49  G3  
2009 21 90 00  G3  2101 20 10 00  G1  2106 90 40 93  G3  2204 29 00 51  G3  
2009 29 10 00  G3  2101 20 20 00  G1  2106 90 40 99  G3  2204 29 00 59  G3  
2009 29 90 00  G3  2101 20 30 00  G1  2106 90 50 00  G2*  2204 29 00 70  G3  
2009 31 10 10  G3  2101 20 90 11  G1  2106 90 60 00  G2*  2204 29 00 91  G3  
2009 31 10 90  G3  2101 20 90 19  G1  2106 90 71 11  G2*  2204 29 00 99  G3  
2009 31 90 10  G3  2101 20 90 90  G1  2106 90 71 12  G2*  2204 30 00 00  G3  
2009 31 90 90  G3  2101 30 10 10  G2*  2106 90 71 19  G2*  2205 10 00 10  G2*  
2009 39 10 10  G3  2101 30 10 90  G2*  2106 90 72 00  G2*  2205 10 00 20  G2*  
2009 39 10 90  G3  2101 30 90 10  G2*  2106 90 79 11  G2*  2205 10 00 90  G2*  
2009 39 90 10  G3  2101 30 90 90  G2*  2106 90 79 12  G2*  2205 90 00 10  G2*  
2009 39 90 90  G3  2102 10 00 10  G2*  2106 90 79 19  G2*  2205 90 00 20  G2*  
2009 41 00 20  G1  2102 10 00 21  G2*  2106 90 79 90  G2*  2205 90 00 90  G2*  
2009 41 00 91  G1  2102 10 00 29  G2*  2106 90 80 00  G2*  2206 00 00 10  G3  
2009 41 00 99  G1  2102 10 00 30  G2*  2106 90 90 10  G2*  2206 00 00 21  G3  
2009 49 00 20  G1  2102 10 00 90  G2*  2106 90 90 20  G2*  2206 00 00 29  G3  
2009 49 00 91  G1  2102 20 00 11  G2*  2106 90 90 91  G2*  2206 00 00 30  G3  
2009 49 00 99  G1  2102 20 00 19  G2*  2106 90 90 92  G2*  2206 00 00 91  G3  
2009 50 00 10  G3  2102 20 00 30  G2*  2106 90 90 93  G2*  2206 00 00 99  G3  
2009 50 00 90  G3  2102 20 00 40  G2*  2106 90 90 99  G2*  2207 10 00 00  G2*  
2009 61 00 10  G3  2102 20 00 91  G2*  2201 10 00 11  G2*  2207 20 00 00  G2*  
2009 61 00 90  G3  2102 20 00 99  G2*  2201 10 00 19  G2*  2208 20 00 10  G1  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 113
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
2009 69 00 10  G3  2102 30 00 00  G2*  2201 10 00 90  G2*  2208 20 00 90  G1  
2009 69 00 90  G3  2103 10 00 00  G1  2201 90 10 00  G2*  2208 30 00 10  G1  
2009 71 00 10  G1  2103 20 00 00  G2*  2201 90 90 00  G2*  2208 30 00 90  G1  
2208 40 00 10  G1  2304 00 00 90  G3  2403 99 90 10  G2*  3301 90 90 00  G2*  
2208 40 00 90  G1  2305 00 00 10  G2  2403 99 90 20  G2*  3302 10 10 00  G2*  
2208 50 00 11  G1  2305 00 00 90  G2  2403 99 90 30  G2*  3302 10 20 00  G2*  
2208 50 00 19  G1  2306 10 00 10  G1  2403 99 90 90  G2*  3302 10 30 00  G2*  
2208 50 00 21  G1  2306 10 00 90  G2  2905 43 00 00  G1  3302 10 81 00  G2*  
2208 50 00 29  G1  2306 20 00 00  G2  2905 44 00 10  G1  3302 10 89 00  G2*  
2208 50 00 91  G1  2306 30 00 10  G2  2905 44 00 90  G1  3501 10 00 10  G2*  
2208 50 00 99  G1  2306 30 00 90  G3  3301 11 00 10  G2*  3501 10 00 20  G2*  
2208 60 00 21  G1  2306 41 00 11  G3  3301 11 00 90  G2*  3501 10 00 90  G2*  
2208 60 00 29  G1  2306 41 00 19  G1  3301 12 00 10  G2*  3501 90 10 00  G2*  
2208 60 00 91  G1  2306 41 00 91  G3  3301 12 00 90  G2*  3501 90 90 00  G2*  
2208 60 00 99  G1  2306 41 00 92  G1  3301 13 00 10  G2*  3502 11 00 10  G2*  
2208 70 00 21  G1  2306 41 00 99  G1  3301 13 00 90  G2*  3502 11 00 90  G2*  
2208 70 00 29  G1  2306 49 00 11  G3  3301 14 00 10  G2*  3502 19 00 10  G2*  
2208 70 00 91  G1  2306 49 00 19  G1  3301 14 00 90  G2*  3502 19 00 90  G2*  
2208 70 00 99  G1  2306 49 00 91  G3  3301 19 00 11  G2*  3502 20 00 10  G2*  
2208 90 00 12  G1  2306 49 00 92  G1  3301 19 00 13  G2*  3502 20 00 91  G2*  
2208 90 00 18  G1  2306 49 00 99  G1  3301 19 00 19  G2*  3502 20 00 93  G2*  
2208 90 00 22  G1  2306 50 00 00  G2  3301 19 00 90  G2*  3502 20 00 99  G2*  
2208 90 00 28  G1  2306 60 00 00  G2  3301 21 00 11  G2*  3502 90 00 10  G2*  
2208 90 00 32  G1  2306 70 00 00  G2  3301 21 00 19  G2*  3502 90 00 20  G2*  
2208 90 00 38  G1  2306 90 10 00  G1  3301 21 00 90  G2*  3502 90 00 90  G2*  
2208 90 00 41  G1  2306 90 20 00  G2  3301 22 00 10  G2*  3503 00 00 10  G2*  
2208 90 00 49  G1  2306 90 31 00  G2  3301 22 00 90  G2*  3503 00 00 21  G2*  
2208 90 00 61  G1  2306 90 38 00  G1  3301 23 00 10  G2*  3503 00 00 29  G2*  
2208 90 00 68  G1  2306 90 80 00  G1  3301 23 00 90  G2*  3503 00 00 30  G2*  
2208 90 00 71  G1  2307 00 00 10  G1  3301 24 00 10  G2*  3503 00 00 90  G2*  
2208 90 00 79  G1  2307 00 00 90  G1  3301 24 00 90  G2*  3504 00 00 00  G2*  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 114
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
2208 90 00 91  G1  2308 00 10 00  G1  3301 25 11 00  G2*  3505 10 10 00  G2*  
2208 90 00 98  G1  2308 00 20 00  G1  3301 25 19 00  G2*  3505 10 20 00  G2*  
2209 00 00 10  G2*  2308 00 90 00  G1  3301 25 90 00  G2*  3505 10 30 00  G2*  
2209 00 00 90  G2*  2309 10 00 00  G1  3301 26 00 10  G2*  3505 10 90 00  G2*  
2301 10 00 00  G1  2309 90 10 00  G1  3301 26 00 90  G2*  3505 20 10 00  G2*  
2301 20 00 00  G3  2309 90 90 10  G1  3301 29 11 00  G2*  3505 20 20 00  G2*  
2302 10 00 10  G1  2309 90 90 20  G1  3301 29 13 00  G2*  3505 20 90 00  G2*  
2302 10 00 91  G1  2309 90 90 30  G1  3301 29 18 11  G2*  3809 10 10 10  G2*  
2302 10 00 99  G1  2309 90 90 40  G1  3301 29 18 12  G2*  3809 10 10 90  G2*  
2302 20 00 10  G1  2309 90 90 50  G1  3301 29 18 21  G2*  3809 10 91 00  G2*  
2302 20 00 91  G1  2309 90 90 60  G1  3301 29 18 29  G2*  3809 10 99 00  G2*  
2302 20 00 99  G1  2309 90 90 70  G1  3301 29 18 30  G2*  3823 11 00 00  G1  
2302 30 00 10  G1  2309 90 90 81  G1  3301 29 18 50  G2*  3823 12 00 00  G1  
2302 30 00 90  G1  2401 10 00 00  G2  3301 29 18 70  G2*  3823 13 00 00  G1  
2302 40 00 10  G1  2401 20 00 00  G2  3301 29 90 00  G2*  3823 19 00 10  G1  
2302 40 00 90  G1  2401 30 00 00  G2  3301 30 00 00  G2*  3823 19 00 90  G1  
2302 50 00 10  G1  2402 10 00 00  G2*  3301 90 10 00  G2*  3823 70 10 00  G1  
2302 50 00 90  G1  2402 20 00 00  G2*  3301 90 20 00  G2*  3823 70 90 90  G1  
2303 10 00 00  G3  2402 90 00 10  G2*  3301 90 30 10  G2*  3824 60 00 10  G1  
2303 20 00 10  G1  2402 90 00 90  G2*  3301 90 30 20  G2*  3824 60 00 90  G1  
2303 20 00 90  G1  2403 10 00 00  G2*  3301 90 30 30  G2*  4101 20 11 00  G2*  
2303 30 00 00  G1  2403 91 00 00  G2*  3301 90 30 40  G2*  4101 20 19 10  G1  
2304 00 00 10  G2  2403 99 10 00  G2*  3301 90 30 90  G2*  4101 20 19 21  G1  
4101 20 19 29  G1  4101 90 90 99  G1  5102 11 00 00  G1  
4101 20 19 31  G1  4102 10 00 11  G1  5102 19 00 10  G1  
4101 20 19 39  G1  4102 10 00 12  G1  5102 19 00 20  G1  
4101 20 19 41  G1  4102 10 00 19  G1  5102 19 00 90  G1  
4101 20 19 49  G1  4102 10 00 91  G1  5102 20 00 00  G1  
4101 20 19 51  G1  4102 10 00 92  G1  5103 10 00 00  G1  
4101 20 19 59  G1  4102 10 00 99  G1  5103 20 00 10  G1  
4101 20 19 91  G1  4102 21 10 00  G2*  5103 20 00 91  G1  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 115
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
4101 20 19 92  G1  4102 21 90 10  G1  5103 20 00 99  G1  
4101 20 19 99  G1  4102 21 90 90  G1  5103 30 00 10  G1  
4101 20 80 00  G1  4102 29 10 00  G2*  5103 30 00 91  G1  
4101 20 91 00  G1  4102 29 90 10  G1  5103 30 00 99  G1  
4101 20 93 00  G1  4102 29 90 90  G1  5201 00 00 10  G1  
4101 20 94 00  G1  4103 10 10 00  G2*  5201 00 00 91  G1  
4101 20 99 00  G1  4103 10 90 10  G1  5201 00 00 99  G1  
4101 50 10 00  G2*  4103 10 90 20  G1  5202 10 00 10  G1  
4101 50 90 11  G1  4103 10 90 30  G1  5202 10 00 90  G1  
4101 50 90 18  G1  4103 10 90 90  G1  5202 91 00 00  G1  
4101 50 90 19  G1  4103 20 10 00  G2*  5202 99 00 00  G1  
4101 50 90 21  G1  4103 20 90 10  G1  5203 00 10 10  G1  
4101 50 90 29  G1  4103 20 90 90  G1  5203 00 10 20  G1  
4101 50 90 31  G1  4103 30 10 00  G2*  5203 00 10 90  G1  
4101 50 90 39  G1  4103 30 90 10  G1  5203 00 90 00  G1  
4101 50 90 41  G1  4103 30 90 90  G1  5301 10 00 00  G1  
4101 50 90 49  G1  4103 90 10 00  G2*  5301 21 00 00  G1  
4101 50 90 51  G1  4103 90 90 11  G1  5301 29 00 10  G1  
4101 50 90 52  G1  4103 90 90 12  G1  5301 29 00 90  G1  
4101 50 90 59  G1  4103 90 90 19  G1  5301 30 00 10  G1  
4101 50 90 91  G1  4103 90 90 92  G1  5301 30 00 90  G1  
4101 50 90 92  G1  4103 90 90 99  G1  5302 10 00 00  G1  
4101 50 90 93  G1  4301 10 00 00  G1  5302 90 10 00  G1  
4101 50 90 99  G1  4301 30 00 00  G1  5302 90 20 00  G1  
4101 90 10 00  G2*  4301 60 00 00  G1  5302 90 30 00  G1  
4101 90 90 11  G1  4301 70 00 00  G1  5302 90 80 00  G1  
4101 90 90 12  G1  4301 80 10 00  G1  
4101 90 90 19  G1  4301 80 20 00  G1  
4101 90 90 21  G1  4301 80 30 00  G1  
4101 90 90 22  G1  4301 80 90 00  G1  
4101 90 90 29  G1  4301 90 00 00  G1  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 116
 
Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) Moroccan code  Treatment 
(a) 
4101 90 90 31  G1  5001 00 00 00  G1  
4101 90 90 39  G1  5002 00 00 00  G1  
4101 90 90 41  G1  5003 10 00 00  G1  
4101 90 90 49  G1  5003 90 00 10  G1  
4101 90 90 51  G1  5003 90 00 90  G1  
4101 90 90 59  G1  5101 11 00 10  G1  
4101 90 90 61  G1  5101 11 00 90  G1  
4101 90 90 62  G1  5101 19 00 10  G1  
4101 90 90 69  G1  5101 19 00 90  G1  
4101 90 90 91  G1  5101 21 00 00  G1  
4101 90 90 92  G1  5101 29 00 00  G1  
4101 90 90 93  G1  5101 30 00 00  G1  
List (2): Projects subject to liberalisation with quotas  
HS or Moroccan code  Description (  1 ) Reduction in MFN 
customs duties 
(%) Tariff quota - 
annual or for the 
period indicated - 
(tonnes net 
weight)  Customs duties on 
non-quota imports  
a b  c  
0105 11 90 00  Fowl of the species  Gallus 
domesticus  weighing not more 
than 185 g  100 %  600  Article 2(3)  
0401 30 00 11 
0401 30 00 19 
0401 30 00 20 
0401 30 00 30 
0401 30 00 40 
0401 30 00 99  Cream, of a fat content by weight 
exceeding 6 %  88,50 %  1 000  Article 2(3)  
Ex 0402 10 11 10  
Milk and cream in powder, 
granules or other solid form, of a fat content by weight not 
exceeding 1,5 %, not containing 
added sugar or other sweeteners, in immediate packings of a net content not exceeding 5 kg
 50 %  7 000  Article 2(3)  Ex 0402 10 11 90  
Ex 0402 10 18 00  
Ex 0402 10 20 10  
Ex 0402 10 20 91  
Ex 0402 10 20 99  
Ex 0402 10 12 00  Milk and cream in powder, 
granules or other solid form, of 
a fat content by weight not exceeding 1,5 %, not containing added sugar or other sweeteners, 
in immediate packings of a net 
content exceeding 5 kg
 50 %  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 117
 
HS or Moroccan code  Description (  1 ) Reduction in MFN 
customs duties 
(%) Tariff quota - 
annual or for the 
period indicated - 
(tonnes net 
weight)  Customs duties on 
non-quota imports  
a b  c  
Ex 0402 91 00 10  Milk and cream, concentrated, not 
containing added sugar or other sweeteners, of a fat content by weight exceeding 8 (excluding 
milk and cream in powder, 
granules or other solid form, of a fat content by weight exceeding 1,5 %)
 38,60 %  2 600  Article 2(3)  Ex 0402 91 00 91  
Ex 0402 91 00 99  
0402 99 00 11 
0402 99 00 12 
0402 99 00 19 
0402 99 00 21 
0402 99 00 22 
0402 99 00 29 
0402 99 00 91 
0402 99 00 92 
0402 99 00 99  Milk and cream, concentrated, 
containing added sugar or other 
sweeteners  90,90 %  1 000  Article 2(3)  
Ex 0403 90 40 00  
Buttermilk, curdled milk and 
cream, kephir and other 
fermented or acidified milk and cream, not flavoured nor containing added fruit, nuts or 
cocoa
 79,80 %  300  Article 2(3)  Ex 0403 90 51 00  
Ex 0403 90 59 00  
Ex 0403 90 60 00  
Ex 0403 90 70 00  
Ex 0403 90 81 00  
Ex 0403 90 89 00  
Ex 0403 90 91 00  
Ex 0403 90 99 00  
0405 10 00 10 
0405 10 00 90  Butter  100 %  
16 000  Article 2(3)  
0405 20 00 00  Dairy spreads  80 %  
0406 20 00 10 
0406 20 00 21 
0406 20 00 29 
0406 20 00 30 
0406 20 00 40 
0406 20 00 90 
0406 20 00 50  Grated or powered cheese of all 
kinds  65,30 %  100  Article 2(3)  
0406 30 00 00  Processed cheese, not grated or 
powdered  65,30 %  350  Article 2(3)  
0406 40 00 00  Blue-veined cheese  65,30 %  100  Article 2(3)  
0406 90 19 19 
0406 90 19 99 
0406 90 90 10 
0406 90 90 91 
0406 90 90 99  Other cheese, excluding cheese 
for processing falling within CN code 0406 90 01
 100 %  1 000  Article 2(3)  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 118
 
HS or Moroccan code  Description (  1 ) Reduction in MFN 
customs duties 
(%) Tariff quota - 
annual or for the 
period indicated - 
(tonnes net 
weight)  Customs duties on 
non-quota imports  
a b  c  
0406 90 19 11 
0406 90 19 91 0406 90 19 93
 Other cheese for processing  100 %  300  Article 2(3)  
Ex 0407 00 10 00  Poultry eggs, for hatching 
(excluding turkey or goose eggs)  100 %  200  Article 2(3)  
0408 99 00 10  Birds’ eggs, not in shell, fresh, 
cooked by steaming or by boiling in water, moulded, frozen 
or otherwise preserved, whether 
or not containing added sugar or other sweetening matter, suitable for human consumption 
(excluding dried and egg yolks)
 50 %  90  Article 2(3)  
0409 00 00 10 
0409 00 00 90  Natural honey  30 %  500  Article 2(3)  
Ex 0712 90 99 00  Carrots and other vegetables and 
mixtures of vegetables, dried, whole, cut, sliced, broken or in powder, but not further prepared
 50 %  150  Article 2(3)  
0713 10 99 10 
0713 10 99 20 0713 10 99 90
 Peas ( Pisum sativum ), dried, 
shelled, whether or not skinned or split (excluding peas for 
sowing)
 24 %  350  Article 2(3)  
0713 33 90 10 
0713 33 90 90  Kidney beans ( Phaseolus 
vulgaris ), dried, shelled, whether 
or not skinned or split (excluding beans for sowing)
 50 %  150  Article 2(3)  
0713 90 90 90  Other dried leguminous 
vegetables, shelled, whether or not skinned or split, other than for sowing
 42 %  3 600  Article 2(3)  
0802 22 00 10 
0802 22 00 90  Hazelnuts or filberts ( Corylus  
spp.), fresh or dried, shelled, whether or not peeled
 100 %  100  Article 2(3)  
0804 40 00 00  Avocados, fresh or dried  44,2 %  1 000  Article 2(3)  
0806 20 00 10 
0806 20 00 90  Grapes, dried  44,2 %  100  Article 2(3)  
0808 20 19 10  Pears, fresh, from 1 February to 
30 April  100 %  300  Article 2(3)  
0813 20 00 00  Prunes, dried  100 %  200  Article 2(3)  
1005 90 00 00  Maize other than seed  100 %  9 000  Article 2(3)  
1006 30 10 00 
1006 30 90 00  Semi-milled or wholly milled rice, 
whether or not polished or glazed  100 %  200  Article 2(3)  
1108 12 00 00  Maize (corn) starch  23,1 %  1 000  Article 2(3)  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 119
 
HS or Moroccan code  Description (  1 ) Reduction in MFN 
customs duties 
(%) Tariff quota - 
annual or for the 
period indicated - 
(tonnes net 
weight)  Customs duties on 
non-quota imports  
a b  c  
Ex 1507 90 00 00  Soya oil and its fractions, whether 
or not refined, packaged  100 %  100  Article 2(3)  
Ex 1514 19 00 00  Low erucic acid rape or colza oils 
(fixed oils with an erucic acid 
content of less than 2 %) and their fractions, whether or not 
refined, but not chemically 
modified, (excluding crude oil and oil for technical or industrial uses other than the manufacture of 
foodstuffs for human consump ­
tion), packaged
 100 %  600  Article 2(3)  
2003 10 10 00 
2003 10 90 10 
2003 10 90 90 
2003 90 10 00 
2003 90 90 10 
2003 90 90 90  Mushrooms, prepared or 
preserved otherwise than by vinegar or acetic acid
 100 %  200  Article 2(3)  
2004 10 20 00  Potatoes, cooked, frozen  100 %  2 000  Article 2(3)  
2005 40 10 00 
2005 40 20 00 
2005 40 90 11 
2005 40 90 19 
2005 40 90 91 2005 40 90 99 
2005 51 00 10 
2005 51 00 90
 Peas ( Pisum sativum ) and beans 
(Vigna  spp.,  Phaseolus  spp.), 
prepared or preserved otherwise than by vinegar or acetic acid, not frozen
 50 %  300  Article 2(3)  
2005 70 00 11 
2005 70 00 12 
2005 70 00 13 
2005 70 00 19 
2005 70 00 91 
2005 70 00 92 
2005 70 00 93 
2005 70 00 99  Olives, prepared or preserved 
otherwise than by vinegar or acetic acid, not frozen
 30 %  100  Article 2(3)  
Ex 2007 10 00 11  
Jams, jellies, marmalades, purées 
and pastes of fruit other than citrus fruit, strawberries and 
apricots
 50 %  600  Article 2(3)  Ex 2007 10 00 19  
Ex 2007 10 00 90  
Ex 2007 99 10 11  
Ex 2007 99 10 19  
Ex 2007 99 10 90  
Ex 2007 99 90 91  
Ex 2007 99 90 93  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 120
 
HS or Moroccan code  Description (  1 ) Reduction in MFN 
customs duties 
(%) Tariff quota - 
annual or for the 
period indicated - 
(tonnes net 
weight)  Customs duties on 
non-quota imports  
a b  c  
Ex 2008 19 21 10  
Almonds and pistachios, roasted, 
and nuts and other seeds, 
including mixtures, prepared or preserved, in immediate packings of a content of less than 1 kg
 50 %  200  Article 2(3)  Ex 2008 19 21 90  
Ex 2008 19 90 10  
Ex 2008 19 90 90  
2008 70 00 30  Peaches including nectarines, 
prepared or preserved, not containing added spirit but containing added sugar
 50 %  300  Article 2(3)  
Ex 2009 80 00 11  
Fruit or vegetable juices, unfer ­
mented, concentrated  100 %  1 000  Article 2(3)  Ex 2009 80 00 19  
Ex 2009 80 00 96  
Ex 2009 80 00 98  
Ex 2009 90 00 99  Mixtures of fruit juices, including 
grape must, and juices of vegetables (other than apples, pears, citrus fruit, pineapples and 
tropical fruit), without added 
sugar
 100 %  300  Article 2(3)  
2204 10 00 00  Sparkling wine  53,80 %  3 000 hl  Article 2(3)  
2204 21 00 10 
2204 21 00 20 
2204 21 00 31 
2204 21 00 39 2204 21 00 41 2204 21 00 49 2204 21 00 51 2204 21 00 59 2204 21 00 70 2204 21 00 91 2204 21 00 99
 Other wine of fresh grapes, in 
containers holding 2 litres or less  53,80 %  6 000 hl  Article 2(3)  
2204 29 00 10 
2204 29 00 20 2204 29 00 31 2204 29 00 39 2204 29 00 41 2204 29 00 49 
2204 29 00 51 
2204 29 00 59 2204 29 00 70 2204 29 00 91 2204 29 00 99
 Other wine of fresh grapes, in 
containers holding more than 2 
litres  53,80 %  12 000 hl  Article 2(3)  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 121
 
HS or Moroccan code  Description (  1 ) Reduction in MFN 
customs duties 
(%) Tariff quota - 
annual or for the 
period indicated - 
(tonnes net 
weight)  Customs duties on 
non-quota imports  
a b  c  
Ex 2401 10 00 00  Sun-cured, oriental-type tobacco, 
not stemmed/stripped 
Dark air-cured tobacco, not 
stemmed/stripped 
Tobacco partly or wholly 
stemmed/stripped but not further 
worked  100 %  600  Article 2(3)  
Ex 2401 20 00 00  
( 1 ) Without prejudice to the rules for the interpretation of the combined nomenclature, the description of the products is deemed  to be 
indicative only, the preferential scheme being determined, for the purposes of this Annex, by the coverage of the CN or Morocca n 
code. Where ex CN or Moroccan codes are indicated, the preferential scheme is to be determined by application of the code and 
corresponding description taken together.  
List (3): Non-liberalised products  
HS or Moroccan code  Description (  1 ) Reduction in MFN 
customs duties 
(%) Tariff quota - 
annual or for the 
period indicated - 
(tonnes net 
weight)  Customs duties on 
non-quota imports  
a b  c  
Ex 0102 90 10 00  Calves, with the exception of veal 
calves, weighing less than 
150kg (*)  Rate 2,5 %  40 000 heads  Article 2(4)  
0102 90 39 00 
0102 90 41 00 
0102 90 49 00  Domestic bulls, excluding young 
bulls and fighting bulls (*)  40 %  100  Article 2(4)  
0104 10 90 10  Domestic sheep, other than pure- 
bred breeding animals (*)  40 %  50  Article 2(4)  
0104 20 90 10  Domestic goats, other than pure- 
bred breeding animals (*)  40 %  50  Article 2(4)  
0201 20 11 10 
0201 20 19 10 
0201 30 11 10 0201 30 19 10 0202 20 10 10 
0202 30 19 10
 High-quality bovine meat destined 
for classified hotels and 
restaurants  100 % in 5 
years by 20 % 
tranches  4 000  Article 2(4)  
0201 10 00 11 
0201 10 00 19 
0201 20 11 90 
0201 20 19 90 0201 30 11 90 
0202 10 00 10 
0202 20 10 90 0202 30 19 90
 Standard beef  100 % in 10 
years by 10 % 
tranches  1 000 + 100 
tonnes/year 
during 5 
years (  A ) Article 2(4)  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 122
 
HS or Moroccan code  Description (  1 ) Reduction in MFN 
customs duties 
(%) Tariff quota - 
annual or for the 
period indicated - 
(tonnes net 
weight)  Customs duties on 
non-quota imports  
a b  c  
0204 10 00 10 
0204 30 00 10  Sheep and goat meet, excluding 
meat from ewes and nanny-goats  30 %  unlimited  
0207 11 00 00 
0207 12 00 00 
0207 24 00 00 
0207 25 00 00  Chicken, roosters and turkeys, 
whole, chilled or frozen (*)  50 % + 5 % 
every year for 
10 years (  B ) 400 Article 2(4)  
0207 13 00 29 
0207 14 92 91  Thighs and wings of chicken and 
roosters, in cuts with bone in, 
chilled or frozen (*)  50 % + 5 % 
every year for 
10 years (  B ) 400 Article 2(4)  
0207 14 92 12  Thigh meat from whole skinless 
chickens, deboned but not mech ­
anically deboned, frozen (*)  50 % + 5 % 
every year for 
10 years (  B ) 500 Article 2(4)  
0207 14 92 19  Other meat from deboned but not 
mechanically deboned chickens 
and roosters, not crushed, frozen (*)
 50 % + 5 % 
every year for 
10 years (  B ) 700 Article 2(4)  
0207 14 10 00  Meat from deboned chickens and 
turkeys, whole, crushed and frozen (*)
 70 %  100  Article 2(4)  
0207 27 10 00  Meat from turkeys, deboned, 
crushed and frozen (*)  50 %  1 400  Article 2(4)  
0401 10 00 91 
0401 20 00 91 0401 30 00 91
 Ultra high temperature treated 
milk (UHT)  100 %  1 500  Article 2(4)  
0402 21 11 00 
0402 21 19 00 0402 21 90 10 
0402 21 90 91 
0402 21 90 99
 Whole-milk powder  20,20 %  3 200  Article 2(4)  
0402 21 19 00 
0402 21 90 99  Whole milk powder in packages 
of more than 5 kg, not put up 
for retail sale  70 %  200  Article 2(4)  
0713 50 90 10 
0713 50 90 90  Dried field beans in grain form, 
excluding seed  50 %  2 000  Article 2(4)  
0802 11 00 91 
0802 11 00 99 
0802 12 00 91 
0802 12 00 99  Fresh or dried almonds, shelled  100 %  200  Article 2(4)  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 123
 
HS or Moroccan code  Description (  1 ) Reduction in MFN 
customs duties 
(%) Tariff quota - 
annual or for the 
period indicated - 
(tonnes net 
weight)  Customs duties on 
non-quota imports  
a b  c  
Ex 0808 10 10 00  
Apples, fresh, from 1 February to 
31 April (extra class)  100 %  4 000  Article 2(4)  Ex 0808 10 90 10  
Ex 0808 10 90 20  
Ex 0808 10 90 90  
1001 10 90 10 
1001 10 90 90  Durum wheat (August to May)  25 %  50 000  Article 2(4)  
1001 90 90 10 
1001 90 90 90  Spelt, common wheat and meslin 
other than for sowing  38 % 
Article 3(3)  Article 3(1) 
and 
Article 3(2) (  2 ) Article 2(4)  
1101 00 90 00 
1103 11 00 20 
1103 11 00 50  Products derived from common 
wheat: flour, semolina  38 %  100  Article 2(4)  
1101 00 10 00 
1103 11 00 30 
1103 11 00 80 
1103 11 00 01 1103 11 00 09 1103 11 00 41 
1103 11 00 49
 Products derived from durum 
wheat: flour, semolina, etc.  100 % in 10 
tranches of 
10 %  100 Article 2(4)  
Ex 1509 10 00 10/90  Extra virgin olive oil  100 %  1 500  Article 2(4)  
Ex 1509 10 00 10/90  Virgin olive oil  100 %  500  Article 2(4)  
1601 00 10 00 
1601 00 99 10 
1601 00 99 90 1602 20 00 21 1602 20 00 23 
1602 20 00 29 
1602 20 00 91 1602 20 00 99 
1602 31 00 10 
1602 31 00 91 1602 31 00 99 1602 32 10 00 
1602 32 90 00 
1602 39 00 10 1602 50 00 90 
1602 90 00 91 
1602 90 00 92 1602 90 00 99
 Prepared meat products (*)  Rate: 10 %  1 000  Article 2(4)  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 124
 
HS or Moroccan code  Description (  1 ) Reduction in MFN 
customs duties 
(%) Tariff quota - 
annual or for the 
period indicated - 
(tonnes net 
weight)  Customs duties on 
non-quota imports  
a b  c  
1902 11 00 10 
1902 11 00 90 
1902 19 00 19 
1902 19 00 99 1902 20 00 10 1902 20 00 20 
1902 20 00 30 
1902 20 00 91 1902 20 00 99 
1902 30 00 00 
1902 40 11 10 1902 40 11 91 1902 40 11 99 
1902 40 19 00 
1902 40 91 10 1902 40 91 91 
1902 40 91 99 
1902 40 99 00
 Pasta  28,6 % (100 % 
on a linear 
basis at the 
end of 6 years)  1 500  Article 2(4)  
1902 11 00 10 
1902 11 00 90 
1902 19 00 19 
1902 19 00 99 1902 20 00 10 
1902 20 00 20 
1902 20 00 30 1902 20 00 91 1902 20 00 99 
1902 30 00 00 
1902 40 11 10 1902 40 11 91 
1902 40 11 99 
1902 40 19 00 1902 40 91 10 1902 40 91 91 
1902 40 91 99 
1902 40 99 00
 Pasta  28,60 %  3 050  Article 2(4)  
1902 11 00 20  Rice noodles  100 %  100  Article 2(4)  
1902 11 00 30 
1902 19 00 11 1902 19 00 91
 Diet pasta with gluten  100 %  200  Article 2(4)  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 125
 
HS or Moroccan code  Description (  1 ) Reduction in MFN 
customs duties 
(%) Tariff quota - 
annual or for the 
period indicated - 
(tonnes net 
weight)  Customs duties on 
non-quota imports  
a b  c  
Ex 2002 90 10 00  
Tomatoes, prepared or preserved 
otherwise than by vinegar or acetic acid (other than tomatoes 
whole or in pieces) in packings 
of more than 25 kg
 100 %  1 000  Article 2(4)  Ex 2002 90 90 11  
Ex 2002 90 90 19  
Ex 2002 90 90 91  
Ex 2002 90 90 99  
2309 90 90 89  Compound feedingstuffs for 
animals  50 % (100 % 
after 10 
years) (  B ) 30 000  Article 2(4)  
( 1 ) Without prejudice to the rules for the interpretation of the combined nomenclature, the description of the products is deemed  to be 
indicative only, the preferential scheme being determined, for the purposes of this Annex, by the coverage of the CN or Morocca n 
code. Where ex CN or Moroccan codes are indicated, the preferential scheme is to be determined by application of the code and 
corresponding description taken together. 
( 2 ) If Moroccan production of common wheat (P) exceeds 2,1 million tonnes, this quota (Q) will be reduced in accordance with the 
formula: Q (millions of tonnes) = 2,59–0,73*P (millions of tonnes), with a minimum of 400 000 for Moroccan production of 
3 000 000 tonnes or more. 
( A ) The quota will be increased from the second year from the entry into force of this Protocol. 
( B ) The customs duties for the products will be reduced by 50 % once the Agreement enters into force. The remaining customs dutie s 
will be dismantled on a linear basis in nine equal tranches. (10th year 0 %). 
(*) In accordance with the particular specifications concerning the categories of meat and the zootechnical provisions for impo rts 
agreed by the Parties at the time of signing the Agreement.  ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 126
 
ANNEX  
Joint declaration  
The Parties agree that the entry price mechanism is maintained in the terms 
provided by this Agreement. If, after the entry into force of this Agreement, the European Union grants more favourable concessions on entry prices to one 
of the Mediterranean partner countries, the European Union undertakes to open 
immediate consultations with a view to granting the same conditions to Morocco.
 
The two Parties shall open consultations with a view to improving access 
conditions for the products covered by CN codes 0703 20 00 and 0805 20 10 when the quota levels fixed under column ‘b’ of the Annex to Protocol No 1 are 
reached.
 ▼M6 2000A1318 — EN — 01.10.2012 — 001.001 — 127
 
PROTOCOL 4  
concerning the definition of the concept of ‘originating products’ 
and methods of administrative cooperation  
TABLE OF CONTENTS  
TITLE I  
GENERAL PROVISIONS  
Article 1 Definitions  
TITLE II  
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’  
Article 2 General requirements  
Article 3 Cumulation in the Community  
Article 4 Cumulation in Morocco  
Article 5 Wholly obtained products  
Article 6 Sufficiently worked or processed products  
Article 7 Insufficient working or processing  
Article 8 Unit of qualification  
Article 9 Accessories, spare parts and tools  
Article 10 Sets  
Article 11 Neutral elements  
TITLE III  
TERRITORIAL REQUIREMENTS  
Article 12 Principle of territoriality  
Article 13 Direct transport  
Article 14 Exhibitions  
TITLE IV  
DRAWBACK OR EXEMPTION  
Article 15 Prohibition of drawback of, or exemption from, 
customs duties  
TITLE V  
PROOF OF ORIGIN  
Article 16 General requirements  
Article 17 Procedure for the issue of a movement certificate 
EUR.1 or EUR-MED  
Article 18 Movement certificates EUR.1 or EUR-MED issued 
retrospectively  
Article 19 Issue of a duplicate movement certificate EUR.1 or 
EUR-MED  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 128
 
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 21 Accounting segregation  
Article 22 Conditions for making out an invoice declaration or an 
invoice declaration EUR-MED  
Article 23 Approved exporter  
Article 24 Validity of proof of origin  
Article 25 Submission of proof of origin  
Article 26 Importation by instalments  
Article 27 Exemptions from proof of origin  
Article 27a Supplier's declaration  
Article 28 Supporting documents  
Article 29 Preservation of proof of origin, supplier's declarations 
and supporting documents  
Article 30 Discrepancies and formal errors  
Article 31 Amounts expressed in euro  
TITLE VI  
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION  
Article 32 Mutual assistance  
Article 33 Verification of proofs of origin  
Article 33a Verification of supplier's declarations  
Article 34 Dispute settlement  
Article 35 Penalties  
Article 36 Free zones  
TITLE VII  
CEUTA AND MELILLA  
Article 37 Application of the Protocol  
Article 38 Special conditions  
TITLE VIII  
FINAL PROVISIONS  
Article 39 Amendments to the Protocol  
Article 40 Transitional provisions for goods in transit or storage  
List of Annexes  
Annex I: Introductory notes to the list in Annex II  
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 IIIa: Specimens of movement certificate EUR.1 and appli ­
cation for a movement certificate EUR.1  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 129
 
Annex IIIb: Specimens of movement certificate EUR-MED and 
application for a movement certificate EUR-MED  
Annex IVa: Text of the invoice declaration  
Annex IVb: Text of the invoice declaration EUR-MED  
Annex V: Specimen of the supplier's declaration  
Annex VI: Specimen of the long-term supplier's declaration  
Joint Declarations  
Joint declaration concerning the Principality of Andorra  
Joint declaration concerning the Republic of San Marino  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 130
 
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;  
(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;  
(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);
 
(f) ‘ex-works price’ means the price paid for the product ex works to 
the manufacturer in the Community or in Morocco in whose under ­
taking 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 Morocco;
 
(h) ‘value of originating materials’ means the value of such materials 
as defined in (g) applied 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 Morocco;
 
(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;  
(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.  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 131
 
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;  
(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.
 
2. For the purpose of implementing the Agreement, the following 
products shall be considered as originating in Morocco:  
(a) products wholly obtained in Morocco within the meaning of 
Article 5;  
(b) products obtained in Morocco incorporating materials which have 
not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Morocco 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, Morocco 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 part ­
nership, based on the Barcelona Declaration adopted at the Euro-Medi ­
terranean 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.  ▼
M4 2000A1318 — EN — 01.10.2012 — 001.001 — 132  
( 1 ) The Principality of Liechtenstein has a customs union with Switzerland and is 
a Contracting Party to the Agreement on the European Economic Area.
 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 para ­
graphs 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 para ­
graphs 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;
 
(b) materials and products have acquired originating status by the appli ­
cation 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 Morocco 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 Morocco, 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 Morocco  
1. Without prejudice to the provisions of Article 2(2), products shall 
be considered as originating in Morocco 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  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 133  
( 1 ) The Principality of Liechtenstein has a customs union with Switzerland and is 
a Contracting Party to the Agreement on the European Economic Area.
 Morocco 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 Morocco 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 Morocco goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.
 
3. Where the working or processing carried out in Morocco does not 
go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in Morocco 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 Morocco.
 
4. Products originating in one of the countries referred to in para ­
graphs 1 and 2 which do not undergo any working or processing in Morocco 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 Algeria or Tunisia shall be considered as having been carried out in Morocco when the products obtained undergo subsequent working or processing in Morocco. 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 Morocco 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;
 
(b) materials and products have acquired originating status by the appli ­
cation 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 Morocco 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).  
Morocco 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.  ▼
M4 2000A1318 — EN — 01.10.2012 — 001.001 — 134
 
Article 5  
Wholly obtained products  
1. The following shall be considered as wholly obtained in the 
Community or in Morocco:  
(a) mineral products extracted from their soil or from their seabed;  
(b) vegetable products harvested there;  
(c) live animals born and raised there;  
(d) products from live animals raised 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 Morocco by their vessels;
 
(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;
 
(i) waste and scrap resulting from manufacturing operations conducted 
there;  
(j) products extracted from marine soil or subsoil outside their terri ­
torial waters that they have sole rights to work that soil or subsoil;  
(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 Morocco;  
(b) which sail under the flag of a Member State of the Community or 
of Morocco;  
(c) which are owned to an extent of at least 50 % by nationals of a 
Member State of the Community or of Morocco, 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 Morocco 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;  ▼
M4 2000A1318 — EN — 01.10.2012 — 001.001 — 135
 
(d) of which the master and officers are nationals of a Member State of 
the Community or of Morocco;  
and 
(e) of which at least 75 % of the crew are nationals of a Member State 
of the Community or of Morocco.  
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;  
(b) any of the percentages given in the list for the maximum value of 
non-originating materials are not exceeded by virtue of this para ­
graph.  
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;  
(b) breaking-up and assembly of packages;  
(c) washing, cleaning; removal of dust, oxide, oil, paint or other 
coverings;  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 136
 
(d) ironing or pressing of textiles;  
(e) simple painting and polishing operations;  
(f) husking, partial or total bleaching, polishing, and glazing of cereals 
and rice;  
(g) operations to colour sugar or form sugar lumps;  
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;  
(i) sharpening, simple grinding or simple cutting;  
(j) sifting, screening, sorting, classifying, grading, matching (including 
the making-up of sets of articles);  
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on 
cards or boards and all other simple packaging operations;  
(l) affixing or printing marks, labels, logos and other like distin ­
guishing signs on products or their packaging;  
(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;  
(o) a combination of two or more operations specified in (a) to (n);  
(p) slaughter of animals.  
2. All operations carried out either in the Community or in Morocco 
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;
 
(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.  ▼
M4 2000A1318 — EN — 01.10.2012 — 001.001 — 137
 
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;  
(b) plant and equipment;  
(c) machines and tools;  
(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 Morocco.  
2. Except as provided for in Articles 3 and 4, where originating 
goods exported from the Community or from Morocco to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:  ▼
M4 2000A1318 — EN — 01.10.2012 — 001.001 — 138
 
(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.
 
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 Morocco on materials exported from the Community or from Morocco and subsequently reimported there, provided:
 
(a) the said materials are wholly obtained in the Community or in 
Morocco 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 reimported goods have been obtained by working or 
processing the exported materials;  
and 
ii) the total added value acquired outside the Community or 
Morocco 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 Morocco. 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-orig ­
inating materials incorporated in the territory of the party concerned, taken together with the total added value acquired outside the Community or Morocco 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 Morocco, including the value of the materials incor ­
porated 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.  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 139
 
8. Any working or processing of the kind covered by this Article and 
done outside the Community or Morocco 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 Morocco 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 ware ­
housing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or ware ­
housing 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 Morocco.  
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  
(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 
(iii) certifying the conditions under which the products remained in 
the transit country; or  
(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 
Morocco shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs auth ­
orities that:
 
(a) an exporter has consigned these products from the Community or 
from Morocco to the country in which the exhibition is held and has exhibited them there;  ▼
M4 2000A1318 — EN — 01.10.2012 — 001.001 — 140
 
(b) the products have been sold or otherwise disposed of by that 
exporter to a person in the Community or in Morocco;  
(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.
 
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 docu ­
mentary 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 Morocco 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 Morocco 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 Morocco 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.  ▼
M4 2000A1318 — EN — 01.10.2012 — 001.001 — 141
 
3. The exporter of products covered by a proof of origin shall be 
prepared to submit at any time, upon request from the customs auth ­
orities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manu ­
facture 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 Morocco without appli ­
cation of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4.
 
7. Notwithstanding paragraph 1, Morocco 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 Morocco;  
(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 Morocco.
 
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 
Morocco, and products originating in Morocco 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;  
(b) a movement certificate EUR-MED, a specimen of which appears in 
Annex IIIb;  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 142
 
(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 responsi ­
bility, 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 the 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 orEUR-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 Morocco in the following cases:
 
— if the products concerned can be considered as products originating 
in the Community, or in Morocco, 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,  ▼
M4 2000A1318 — EN — 01.10.2012 — 001.001 — 143
 
— if the products concerned can be considered as products originating 
in the Community or in Morocco, 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 Morocco, if the products concerned can be considered as products originating in the Community, in Morocco 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  
— 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.  
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/coun ­
tries)  
— 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 possi ­
bility 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.  ▼
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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 
(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.  ▼
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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 Morocco, 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 Morocco. 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 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 auth ­
orisation 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.  ▼
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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 
(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 Morocco, withoutapplication 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 the Community or in Morocco, 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 Morocco 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  
— 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.  
4. An invoice declaration EUR-MED shall contain one of the 
following statements in English:  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 147
 
— 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/coun ­
tries)  
— 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 appro ­
priate 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 declar ­
ation, the texts of which appear 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 the Agreement to make out invoice declarations or invoice declarations EUR-MED irrespective of the value of the products concerned. An exporter seeking such auth ­
orisation 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.  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 148
 
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.  ▼
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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 Morocco 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 Morocco 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, here ­
inafter referred to as a ‘long-term supplier's declaration’.  ▼
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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 Morocco 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:
 
(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 Morocco where these documents are used in accordance with national law;
 
(c) documents proving the working or processing of materials in the 
Community or in Morocco, issued or made out in the Community or in Morocco, 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 Morocco 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;  ▼
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(e) appropriate evidence concerning working or processing undergone 
outside the Community or Morocco 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.  
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.  ▼
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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 Morocco 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 Morocco. 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 Morocco 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.  ▼
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2. In order to ensure the proper application of this Protocol, the 
Community and Morocco 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 auth ­
orities 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 verifi ­
cation. 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 Morocco 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 10 months 
of the date of the verification request or if the reply does not contain 
sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs auth ­
orities 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.  ▼
M4 2000A1318 — EN — 01.10.2012 — 001.001 — 154
 
2. For the purposes of implementing paragraph 1, the customs auth ­
orities 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 auth ­
orities 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 Morocco 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.  ▼
M4 2000A1318 — EN — 01.10.2012 — 001.001 — 155
 
2. By way of derogation from paragraph 1, when products orig ­
inating in the Community or in Morocco 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 Morocco, 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. Morocco 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 orig ­
inating 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;  
(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 Morocco or in the Community, 
provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 7;  ▼
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(2) products originating in Morocco:  
(a) products wholly obtained in Morocco;  
(b) products obtained in Morocco, 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.
 
2. Ceuta and Melilla shall be considered as a single territory.  
3. The exporter or his authorised representative shall enter ‘Morocco’ 
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 declar ­
ations EUR-MED.
 
4. The Spanish customs authorities shall be responsible for the appli ­
cation 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 Morocco 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.  ▼
M4 2000A1318 — EN — 01.10.2012 — 001.001 — 157
 
ANNEX I  
INTRODUCTORY NOTES TO THE LIST IN ANNEX II  
Note 1  
The list sets out the conditions required for all products to be considered as 
sufficiently worked or processed within the meaning of Article 6 of the Protocol.  
Note 2  
2.1. The first two columns in the list describe the product obtained. The first 
column gives the heading number or chapter number used in the 
Harmonised System and the second column gives the description of 
goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that 
the rules in column 3 or 4 apply only to the part of that heading as 
described in column 2.
 
2.2. Where several heading numbers are grouped together in column 1 or a 
chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply 
to all products which, under the Harmonised System, are classified in 
headings of the chapter or in any of the headings grouped together in column 1.
 
2.3. Where there are different rules in the list applying to different products 
within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.
 
2.4. Where, for an entry in the first two columns, a rule is specified in both 
columns 3 and 4, the exporter may opt to apply either the rule set out in 
column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied.
 
Note 3  
3.1. The provisions of Article 6 of the Protocol, concerning products having 
acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired 
inside the factory where these products are used or in another factory in a 
contracting party.
 
Example:  
An engine of heading 8407, for which the rule states that the value of the 
non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by 
forging’ of heading ex 7224.
 
If this forging has been forged in the Community from a non-originating 
ingot, it has already acquired originating status by virtue of the rule for 
heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the 
non-originating ingot is thus not taken into account when adding up the 
value of the non-originating materials used.
 ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 158
 
3.2. The rule in the list represents the minimum amount of working or 
processing required, and the carrying-out of more working or processing 
also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the 
use of such material at an earlier stage of manufacture is allowed, and the 
use of such material at a later stage is not.
 
3.3. Without prejudice to Note 3.2, where a rule uses the expression ‘Manu ­
facture from materials of any heading’, then materials of any heading(s) 
(even materials of the same description and heading as the product) may be 
used, subject, however, to any specific limitations which may also be contained in the rule.
 
However, the expression ‘Manufacture from materials of any heading, 
including other materials of heading …’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except 
those of the same description as the product as given in column 2 of the 
list.
 
3.4. When a rule in the list specifies that a product may be manufactured from 
more than one material, this means that one or more materials may be used. 
It does not require that all be used.  
Example:  
The rule for fabrics of headings 5208 to 5212 provides that natural fibres 
may be used and that chemical materials, among other materials, may also 
be used. This does not mean that both have to be used; it is possible to use 
one or the other, or both.  
3.5. Where a rule in the list specifies that a product must be manufactured from 
a particular material, the condition 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 manu ­
facture.  
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.
 ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 159
 
3.6. Where, in a rule in the list, two percentages are given for the maximum 
value of non-originating materials that can be used, then these percentages 
may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be 
exceeded, in relation to the particular materials to which they apply.
 
Note 4  
4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than 
artificial or synthetic fibres. It is restricted to the stages before spinning 
takes place, including waste, and, unless otherwise specified, includes fibres 
which have been carded, combed or otherwise processed, but not spun.  
4.2. The term ‘natural fibres’ includes horsehair of heading 0503, silk of 
headings 5002 and 5003, as well as wool fibres and fine or coarse 
animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.
 
4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ 
are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
 
4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or 
artificial filament tow, staple fibres or waste, of headings 5501 to 5507.  
Note 5  
5.1. Where, for a given product in the list, reference is made to this Note, the 
conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials 
used. (See also Notes 5.3 and 5.4.)
 
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,  
— wool,  
— coarse animal hair,  
— fine animal hair,  
— horsehair,  
— cotton,  
— paper-making materials and paper,  
— flax,  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 160
 
— true hemp,  
— jute and other textile bast fibres,  
— sisal and other textile fibres of the genus Agave,  
— coconut, abaca, ramie and other vegetable textile fibres,  
— synthetic man-made filaments,  
— artificial man-made filaments,  
— current-conducting filaments,  
— synthetic man-made staple fibres of polypropylene,  
— synthetic man-made staple fibres of polyester,  
— synthetic man-made staple fibres of polyamide,  
— synthetic man-made staple fibres of polyacrylonitrile,  
— synthetic man-made staple fibres of polyimide,  
— synthetic man-made staple fibres of polytetrafluoroethylene,  
— synthetic man-made staple fibres of poly(phenylene sulphide),  
— synthetic man-made staple fibres of poly(vinyl chloride),  
— other synthetic man-made staple fibres,  
— artificial man-made staple fibres of viscose,  
— other artificial man-made staple fibres,  
— yarn made of polyurethane segmented with flexible segments of poly ­
ether, whether or not gimped,  
— yarn made of polyurethane segmented with flexible segments of poly ­
ester, 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,
 
— 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.
 ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 161
 
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 spin ­
ning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.
 
Example:  
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 
5205 and cotton fabric of heading 5210, is a only mixed product if the 
cotton fabric is itself a mixed fabric made from yarns classified in two 
separate headings, or if the cotton yarns used are themselves mixtures.  
Example:  
If the tufted textile fabric concerned had been made from cotton yarn of 
heading 5205 and synthetic fabric of heading 5407, then, obviously, the 
yarns used are two separate basic textile materials and the tufted textile 
fabric is, accordingly, a mixed product.  
5.3. In the case of products incorporating ‘yarn made of polyurethane 
segmented with flexible segments of polyether, whether or not gimped’, this tolerance is 20 % in respect of this yarn.
 
5.4. In the case of products incorporating ‘strip consisting of a core of 
aluminium foil or of a core of plastic film whether or not coated with 
aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film’, this tolerance is 30 % in respect of this strip.
 
Note 6  
6.1. Where, in the list, reference is made to this Note, textile materials (with the 
exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product 
and that their value does not exceed 8 % of the ex-works price of the 
product.
 
6.2. Without prejudice to Note 6.3, materials which are not classified within 
Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles.
 
Example:  
If a rule in the list provides that, for a particular textile item (such as 
trousers), yarn must be used, this does not prevent the use of metal 
items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
 
6.3. Where a percentage rule applies, the value of materials which are not 
classified within Chapters 50 to 63 must be taken into account when 
calculating the value of the non-originating materials incorporated.  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 162
 
Note 7  
7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and 
ex 3403, the ‘specific processes’ are the following:  
(a) vacuum-distillation;  
(b) redistillation by a very thorough fractionation process;  
(c) cracking;  
(d) reforming;  
(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; neutrali ­
sation with alkaline agents; decolourisation and purification with 
naturally active earth, activated earth, activated charcoal or bauxite;  
(g) polymerisation;  
(h) alkylation;  
(i) isomerisation.  
7.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ 
are the following:  
(a) vacuum-distillation;  
(b) redistillation by a very thorough fractionation process;  
(c) cracking;  
(d) reforming;  
(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; neutrali ­
sation with alkaline agents; decolourisation and purification with 
naturally active earth, activated earth, activated charcoal or bauxite;  
(g) polymerisation;  
(h) alkylation;  
(ij) isomerisation;  
(k) in respect of heavy oils of heading ex 2710 only, desulphurisation with 
hydrogen, resulting in a reduction of at least 85 % of the sulphur 
content of the products processed (ASTM D 1266-59 T method);  
(l) in respect of products of heading 2710 only, deparaffining by a 
process other than filtering;  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 163
 
(m) in respect of heavy oils of heading ex 2710 only, treatment with 
hydrogen, at a pressure of more than 20 bar and a temperature of 
more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubri ­
cating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), 
in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
 
(n) in respect of fuel oils of heading ex 2710 only, atmospheric distil ­
lation, on condition that less than 30 % of these products distils, by 
volume, including losses, at 300 °C, by the ASTM D 86 method;  
(o) in respect of heavy oils other than gas oils and fuel oils of heading 
ex 2710 only, treatment by means of a high-frequency electrical brush 
discharge;  
(p) in respect of crude products (other than petroleum jelly, ozokerite, 
lignite wax or peat wax, paraffin wax containing by weight less 
than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional 
crystallisation.  
7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and 
ex 3403, simple operations, such as cleaning, decanting, desalting, water 
separation, filtering, colouring, marking, obtaining a sulphur content as a 
result of mixing products with different sulphur contents, or any combination of these operations or like operations, do not confer origin.
 ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 164
 
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 all be covered by the Agreement. It is 
therefore necessary to consult the other parts of the Agreement.  
HS heading  Description of product  Working or processing, carried out on non-originating materials, which 
confers originating status  
(1) (2)  (3) or (4)  
Chapter 1  Live animals  All the animals of Chapter 1 
shall be wholly obtained  
Chapter 2  Meat and edible meat offal  Manufacture in which all the 
materials of Chapters 1 and 2 used are wholly obtained
 
Chapter 3  Fish and crustaceans, molluscs 
and other aquatic invertebrates  Manufacture in which all the 
materials of Chapter 3 used are wholly obtained
 
ex Chapter 4  Dairy produce; birds’ eggs; 
natural honey; edible products 
of animal origin, not elsewhere 
specified or included; except for:  Manufacture in which all the 
materials of Chapter 4 used are 
wholly obtained  
0403  Buttermilk, curdled milk and 
cream, yoghurt, kephir and 
other fermented or acidified 
milk and cream, whether or not concentrated or containing added sugar or other sweetening 
matter or flavoured or 
containing added fruit, nuts or cocoa
 Manufacture in which: 
– all the materials of Chapter 4 
used are wholly obtained, 
– all the fruit juice (except that 
of pineapple, lime or grape ­
fruit) 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
 
ex Chapter 5  Products of animal origin, not 
elsewhere specified or included; 
except for:  Manufacture in which all the 
materials of Chapter 5 used are 
wholly obtained  
ex 0502  Prepared pigs’, hogs’ or boars’ 
bristles and hair  Cleaning, disinfecting, sorting 
and straightening of bristles and 
hair 
Chapter 6  Live trees and other plants; 
bulbs, roots and the like; cut 
flowers and ornamental foliage  Manufacture in which: 
– all the materials of Chapter 6 
used are wholly obtained, and 
– the value of all the materials 
used does not exceed 50 % of 
the ex-works price of the 
product  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 165
 
(1) (2)  (3) or (4)  
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 
– the value of all the materials 
of Chapter 17 used does not 
exceed 30 % of the value of 
the ex-works price of the product
 
ex Chapter 9  Coffee, tea, maté and spices; 
except for:  Manufacture in which all the 
materials of Chapter 9 used are 
wholly obtained  
0901  Coffee, whether or not roasted 
or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any 
proportion
 Manufacture from materials of 
any heading  
0902  Tea, whether or not flavoured  Manufacture from materials of 
any heading  
ex 0910  Mixtures of spices  Manufacture from materials of 
any heading  
Chapter 10  Cereals  Manufacture in which all the 
materials of Chapter 10 used are wholly obtained
 
ex Chapter 11  Products of the milling industry; 
malt; starches; inulin; wheat gluten; except for:
 Manufacture in which all the 
cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained
 
ex 1106  Flour, meal and powder of the 
dried, shelled leguminous 
vegetables of heading 0713  Drying and milling of 
leguminous vegetables of 
heading 0708  
Chapter 12  Oil seeds and oleaginous fruits; 
miscellaneous grains, seeds and 
fruit; industrial or medicinal 
plants; straw and fodder  Manufacture in which all the 
materials of Chapter 12 used 
are wholly obtained  
1301  Lac; natural gums, resins, gum- 
resins and oleoresins (for 
example, balsams)  Manufacture in which the value 
of all the materials of heading 
1301 used does not exceed 
50 % of the ex-works price of the product
 
1302  Vegetable saps and extracts; 
pectic substances, pectinates and pectates; agar-agar and 
other mucilages and thickeners, 
whether or not modified, derived from vegetable products:
 
– mucilages and thickeners, 
modified, derived from vegetable products,
 Manufacture from non-modified 
mucilages and thickeners  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 166
 
(1) (2)  (3) or (4)  
– other  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- works price of the product
 
Chapter 14  Vegetable plaiting materials; 
vegetable products not 
elsewhere specified or included  Manufacture in which all the 
materials of Chapter 14 used 
are wholly obtained  
ex Chapter 15  Animal or vegetable fats and 
oils and their cleavage products; prepared edible fats; 
animal or vegetable waxes; 
except for:
 Manufacture from materials of 
any heading, except that of the product
 
1501  Pig fat (including lard) and 
poultry fat, other than that of heading 0209 or 1503:
 
– fats from bones or waste,  Manufacture from materials of 
any heading, except those of heading 0203, 0206 or 0207 or 
bones of heading 0506
 
– 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,  Manufacture from materials of 
any heading, except those of heading 0201, 0202, 0204 or 
0206 or bones of heading 0506
 
– 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,  Manufacture from materials of 
any heading, including other materials of heading 1504
 
– other  Manufacture in which all the 
materials of Chapters 2 and 3 used are wholly obtained
 
ex 1505  Refined lanolin  Manufacture from crude wool 
grease of heading 1505  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 167
 
(1) (2)  (3) or (4)  
1506  Other animal fats and oils and 
their fractions, whether or not 
refined, but not chemically 
modified:  
– solid fractions,  Manufacture from materials of 
any heading, including other 
materials of heading 1506  
– other  Manufacture in which all the 
materials of Chapter 2 used are 
wholly obtained  
1507 to 1515  Vegetable oils and their frac ­
tions:  
– 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,  Manufacture from other 
materials of headings 1507 to 1515
 
– 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 elaidi ­
nised, whether or not refined, but not further prepared
 Manufacture in which: 
– 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
 
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 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 
– in which all the materials of 
Chapter 3 used are wholly 
obtained  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 168
 
(1) (2)  (3) or (4)  
ex Chapter 17  Sugars and sugar confectionery; 
except for:  Manufacture from materials of 
any heading, except that of the product
 
ex 1701  Cane or beet sugar and 
chemically pure sucrose, in solid form, containing added 
flavouring or colouring matter
 Manufacture in which the value 
of all the materials of Chapter 17 used does not exceed 30 % 
of the ex-works price of the 
product
 
1702  Other sugars, including 
chemically pure lactose, 
maltose, glucose and fructose, 
in solid form; sugar syrups not containing added flavouring or colouring matter; artificial 
honey, whether or not mixed 
with natural honey; caramel:
 
– chemically-pure maltose and 
fructose,  Manufacture from materials of 
any heading, including other 
materials of heading 1702  
– 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  Manufacture in which all the 
materials used are originating  
ex 1703  Molasses resulting from the 
extraction or refining of sugar, 
containing added flavouring or 
colouring matter  Manufacture in which the value 
of all the materials of Chapter 
17 used does not exceed 30 % 
of the ex-works price of the product
 
1704  Sugar confectionery (including 
white chocolate), not containing 
cocoa  Manufacture: 
– from materials of any 
heading, except that of the product, and 
– 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 
– in which the value of all the 
materials of Chapter 17 used 
does not exceed 30 % of the 
ex-works price of the product  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 169
 
(1) (2)  (3) or (4)  
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,  Manufacture from cereals of 
Chapter 10  
– other  Manufacture: 
– 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
 
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,
 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  Manufacture in which: 
– 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
 
1903  Tapioca and substitutes therefore 
prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
 Manufacture from materials of 
any heading, except potato starch of heading 1108
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 170
 
(1) (2)  (3) or (4)  
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, 
– 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
 
1905  Bread, pastry, cakes, biscuits 
and other bakers’ wares, 
whether or not containing cocoa; communion wafers, empty cachets of a kind 
suitable for pharmaceutical use, 
sealing wafers, rice paper and similar products
 Manufacture from materials of 
any heading, except those of 
Chapter 11  
ex Chapter 20  Preparations of vegetables, fruit, 
nuts or other parts of plants; except for:
 Manufacture in which all the 
fruit, nuts or vegetables used are wholly obtained
 
ex 2001  Yams, sweet potatoes and 
similar edible parts of plants containing 5 % or more by 
weight of starch, prepared or 
preserved by vinegar or acetic acid
 Manufacture from materials of 
any heading, except that of the product
 
ex 2004 and 
ex 2005  Potatoes in the form of flour, 
meal or flakes, prepared or 
preserved otherwise than by 
vinegar or acetic acid  Manufacture from materials of 
any heading, except that of the 
product  
2006  Vegetables, fruit, nuts, fruit-peel 
and other parts of plants, preserved by sugar (drained, glacé or crystallised)
 Manufacture in which the value 
of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the 
product
 
2007  Jams, fruit jellies, marmalades, 
fruit or nut purée and fruit or 
nut pastes, obtained by cooking, whether or not 
containing added sugar or other 
sweetening matter
 Manufacture: 
– from materials of any 
heading, except that of the product, and 
– in which the value of all the 
materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
ex 2008  – Nuts, not containing added 
sugar or spirits  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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 171
 
(1) (2)  (3) or (4)  
– 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
 Manufacture: 
– 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  
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 
– in which the value of all the 
materials of Chapter 17 used does not exceed 30 % of the 
ex-works price of the product
 
ex Chapter 21  Miscellaneous edible prepara ­
tions; except for:  Manufacture from materials of 
any heading, except that of the 
product  
2101  Extracts, essences and concen ­
trates, 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 
– 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,  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  Manufacture from materials of 
any heading  
ex 2104  Soups and broths and prep ­
arations therefor  Manufacture from materials of 
any heading, except prepared or preserved vegetables of headings 2002 to 2005
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 172
 
(1) (2)  (3) or (4)  
2106  Food preparations not elsewhere 
specified or included  Manufacture: 
– 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
 
ex Chapter 22  Beverages, spirits and vinegar; 
except for:  Manufacture: 
– 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  
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, 
– 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 pine ­
apple, 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 
– 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 
– 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 173
 
(1) (2)  (3) or (4)  
ex Chapter 23  Residues and waste from the 
food industries; prepared animal fodder; except for:
 Manufacture from materials of 
any heading, except that of the product
 
ex 2301  Whale meal; flours, meals and 
pellets of fish or of crustaceans, 
molluscs or other aquatic invert ­
ebrates, unfit for human consumption
 Manufacture in which all the 
materials of Chapters 2 and 3 
used are wholly obtained  
ex 2303  Residues from the manufacture 
of starch from maize (excluding 
concentrated steeping liquors), 
of a protein content, calculated on the dry product, exceeding 
40 % by weight
 Manufacture in which all the 
maize used is wholly obtained  
ex 2306  Oil cake and other solid residues 
resulting from the extraction of olive oil, containing more than 3 % of olive oil
 Manufacture in which all the 
olives used are wholly obtained  
2309  Preparations of a kind used in 
animal feeding  Manufacture in which: 
– all the cereals, sugar or 
molasses, meat or milk used are originating, and 
– all the materials of Chapter 3 
used are wholly obtained
 
ex Chapter 24  Tobacco and manufactured 
tobacco substitutes; except for:  Manufacture in which all the 
materials of Chapter 24 used 
are wholly obtained  
2402  Cigars, cheroots, cigarillos and 
cigarettes, of tobacco or of tobacco substitutes
 Manufacture in which at least 
70 % by weight of the unmanu ­
factured tobacco or tobacco 
refuse of heading 2401 used is 
originating  
ex 2403  Smoking tobacco  Manufacture in which at least 
70 % by weight of the unmanu ­
factured tobacco or tobacco 
refuse of heading 2401 used is 
originating  
ex Chapter 25  Salt; sulphur; earths and stone; 
plastering materials, lime and 
cement; except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 2504  Natural crystalline graphite, with 
enriched carbon content, purified and ground
 Enriching of the carbon content, 
purifying and grinding of crude crystalline graphite
 
ex 2515  Marble, merely cut, by sawing 
or otherwise, into blocks or 
slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
 Cutting, by sawing or otherwise, 
of marble (even if already sawn) 
of a thickness exceeding 25 cm  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 174
 
(1) (2)  (3) or (4)  
ex 2516  Granite, porphyry, basalt, 
sandstone and other monumental 
or building stone, merely cut, by 
sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a 
thickness not exceeding 25 cm
 Cutting, by sawing or otherwise, 
of stone (even if already sawn) 
of a thickness exceeding 25 cm  
ex 2518  Calcined dolomite  Calcination of dolomite not 
calcined  
ex 2519  Crushed natural magnesium 
carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether 
or not pure, other than fused 
magnesia or dead-burned (sin ­
tered) magnesia
 Manufacture from materials of 
any heading, except that of the product. However, natural magnesium carbonate (mag ­
nesite) may be used
 
ex 2520  Plasters specially prepared for 
dentistry  Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex- works price of the product
 
ex 2524  Natural asbestos fibres  Manufacture from asbestos 
concentrate  
ex 2525  Mica powder  Grinding of mica or mica waste  
ex 2530  Earth colours, calcined or 
powdered  Calcination or grinding of earth 
colours  
Chapter 26  Ores, slag and ash  Manufacture from materials of 
any heading, except that of the 
product  
ex Chapter 27  Mineral fuels, mineral oils and 
products of their distillation; 
bituminous substances; mineral waxes; except for:
 Manufacture from materials of 
any heading, except that of the 
product  
ex 2707  Oils in which the weight of the 
aromatic constituents exceeds that of the non-aromatic consti ­
tuents, being oils similar to 
mineral oils obtained by distil ­
lation of high temperature coal tar, of which more than 65 % by volume distils at a 
temperature of up to 250 °C 
(including mixtures of petroleum spirit and benzole), for use as power or heating fuels
 Operations of refining and/or 
one or more specific process(es) (
 1 ) 
or 
Other operations in which all the 
materials used are classified within a heading other than that of the product. However, 
materials of the same heading 
as the product may be used, provided that their total value does not exceed 50 % of the 
ex-works price of the product
 
ex 2709  Crude oils obtained from 
bituminous minerals  Destructive distillation of 
bituminous materials  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 175
 
(1) (2)  (3) or (4)  
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 prepara ­
tions; 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) (  1 ) 
or Other operations in which all the 
materials used are classified 
within a heading other than 
that of the product. However, materials of the same heading as the product may be used, 
provided that their total value 
does not exceed 50 % of the ex-works price of the product
 
2713  Petroleum coke, petroleum 
bitumen and other residues of 
petroleum oils or of oils obtained from bituminous materials
 Operations of refining and/or 
one or more specific 
process(es) (  1 ) 
or Other operations in which all the 
materials used are classified 
within a heading other than that of the product. However, materials of the same heading 
as the product may be used, 
provided that their total value does not exceed 50 % of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 176
 
(1) (2)  (3) or (4)  
2714  Bitumen and asphalt, natural; 
bituminous or oil shale and tar 
sands; asphaltites and asphaltic rocks
 Operations of refining and/or 
one or more specific 
process(es) (  1 ) 
or Other operations in which all the 
materials used are classified 
within a heading other than that of the product. However, 
materials of the same heading 
as the product may be used, provided that their total value does not exceed 50 % of the 
ex-works price of the product
 
2715  Bituminous mixtures based on 
natural asphalt, on natural 
bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous 
mastics, cut-backs)
 Operations of refining and/or 
one or more specific 
process(es) (  1 ) 
or Other operations in which all the 
materials used are classified 
within a heading other than that of the product. However, materials of the same heading 
as the product may be used, 
provided that their total value does not exceed 50 % of the ex-works price of the product
 
ex Chapter 28  Inorganic chemicals; organic or 
inorganic compounds of precious metals, of rare-earth metals, of radioactive elements 
or of isotopes; except for:
 Manufacture from materials of 
any heading, except that of the product. However, materials of the same heading as the 
product may be used, provided 
that their total value does not exceed 20 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
ex 2805  “Mischmetall”  Manufacture by electrolytic or 
thermal treatment in which the 
value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 2811  Sulphur trioxide  Manufacture from sulphur 
dioxide  Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
ex 2833  Aluminium sulphate  Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex- 
works price of the product
 
ex 2840  Sodium perborate  Manufacture from disodium 
tetraborate pentahydrate  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 177
 
(1) (2)  (3) or (4)  
ex 2852  Mercury compounds of internal 
ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
 Manufacture from materials of 
any heading. However, the value of all the materials of heading 2909 used shall not 
exceed 20 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
Mercury compounds of nucleic 
acids and their salts, whether or not chemically defined; other 
heterocyclic compounds
 Manufacture from materials of 
any heading. However, the value of all the materials of 
headings 2852, 2932, 2933 and 
2934 used shall not exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 
ex Chapter 29  Organic chemicals; except for:  Manufacture from materials of 
any heading, except that of the product. However, materials of 
the same heading as the 
product may be used, provided that their total value does not exceed 20 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 
ex 2901  Acyclic hydrocarbons for use as 
power or heating fuels  Operations of refining and/or 
one or more specific process(es) (
 1 ) 
or 
Other operations in which all the 
materials used are classified within a heading other than that of the product. However, 
materials of the same heading 
as the product may be used, provided that their total value does not exceed 50 % of the 
ex-works price of the product
 
ex 2902  Cyclanes and cyclenes (other 
than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
 Operations of refining and/or 
one or more specific process(es) (
 1 ) 
or 
Other operations in which all the 
materials used are classified within a heading other than that of the product. However, 
materials of the same heading 
as the product may be used, provided that their total value does not exceed 50 % of the 
ex-works price of the product
 
ex 2905  Metal alcoholates of alcohols of 
this heading and of ethanol  Manufacture from materials of 
any heading, including other materials of heading 2905. However, metal alcoholates of 
this heading may be used, 
provided that their total value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 178
 
(1) (2)  (3) or (4)  
2915  Saturated acyclic monocar ­
boxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halo ­
genated, sulphonated, nitrated 
or nitrosated derivatives
 Manufacture from materials of 
any heading. However, the value of all the materials of headings 2915 and 2916 used 
shall not exceed 20 % of the 
ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
ex 2932  – Internal ethers and their halo ­
genated, 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 halo ­
genated, sulphonated, nitrated or nitrosated derivatives
 Manufacture from materials of 
any heading  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
2933  Heterocyclic compounds with 
nitrogen hetero-atom(s) only  Manufacture from materials of 
any heading. However, the 
value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the 
ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
2934  Nucleic acids and their salts, 
whether or not chemically defined; other heterocyclic compounds
 Manufacture from materials of 
any heading. However, the value of all the materials of headings 2932, 2933 and 2934 
used shall not exceed 20 % of 
the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
ex 2939  Concentrates of poppy straw 
containing not less than 50 % 
by weight of alkaloids  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- works price of the product
 
ex Chapter 30  Pharmaceutical products; except 
for: Manufacture from materials of 
any heading, except that of the product. However, materials of the same heading as the 
product may be used, provided 
that their total value does not exceed 20 % of the ex-works price of the product
 
3002  Human blood; animal blood 
prepared for therapeutic, prophy ­
lactic or diagnostic uses; antisera and other blood fractions and modified immunological 
products, whether or not 
obtained by means of biotech ­
nological 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 thera ­
peutic 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 179
 
(1) (2)  (3) or (4)  
– other:  
– – 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,
 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,  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 globu ­
lins, 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  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,  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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 180
 
(1) (2)  (3) or (4)  
– 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 
– in which the value of all the 
materials used does not 
exceed 50 % of the ex-works price of the product
 
ex 3006  – Waste pharmaceuticals 
specified in note 4(k) to this 
Chapter  The origin of the product in its 
original classification shall be 
retained  
– Sterile surgical or dental 
adhesion barriers, whether or 
not absorbable:  
– made of plastics,  Manufacture in which the value 
of all the materials of Chapter 
39 used does not exceed 20 % 
of the ex-works price of the product (
 3 ) Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 
– made of fabrics  Manufacture from (  4 ): 
– natural fibres, – man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, 
or 
– chemical materials or textile 
pulp
 
– Appliances identifiable for 
ostomy use  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- 
works price of the product  
ex Chapter 31  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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 181
 
(1) (2)  (3) or (4)  
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, 
– calcium cyanamide, 
– 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 
– in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
ex Chapter 32  Tanning or dyeing extracts; 
tannins and their derivatives; 
dyes, pigments and other colouring matter; paints and varnishes; putty and other 
mastics; inks; except for:
 Manufacture from materials of 
any heading, except that of the 
product. However, materials of the same heading as the product may be used, provided 
that their total value does not 
exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
ex 3201  Tannins and their salts, ethers, 
esters and other derivatives  Manufacture from tanning 
extracts of vegetable origin  Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
3205  Colour lakes; preparations as 
specified in note 3 to this 
Chapter based on colour 
lakes (  5 ) Manufacture from materials of 
any heading, except headings 
3203, 3204 and 3205. 
However, materials of heading 3205 may be used, provided that their total value does not 
exceed 20 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
ex Chapter 33  Essential oils and resinoids; 
perfumery, cosmetic or toilet preparations; except for:
 Manufacture from materials of 
any heading, except that of the product. However, materials of 
the same heading as the 
product may be used, provided that their total value does not exceed 20 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 
3301  Essential oils (terpeneless or 
not), including concretes and 
absolutes; resinoids; extracted 
oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, 
obtained by enfleurage or 
maceration; terpenic by- products of the deterpenation of essential oils; aqueous distillates 
and aqueous solutions of 
essential oils
 Manufacture from materials of 
any heading, including 
materials of a different 
“group” (  6 ) in this heading. 
However, materials of the same group as the product may be 
used, provided that their total 
value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 182
 
(1) (2)  (3) or (4)  
ex Chapter 34  Soap, organic surface-active 
agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, 
polishing or scouring prepara ­
tions, candles and similar articles, modelling pastes, “dental waxes” and dental prep ­
arations with a basis of plaster; 
except for:
 Manufacture from materials of 
any heading, except that of the product. However, materials of the same heading as the 
product may be used, provided 
that their total value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
ex 3403  Lubricating preparations 
containing less than 70 % by weight of petroleum oils or oils 
obtained from bituminous 
minerals
 Operations of refining and/or 
one or more specific process(es) (
 1 ) 
or 
Other operations in which all the 
materials used are classified 
within a heading other than that of the product. However, materials of the same heading 
as the product may be used, 
provided that their total value does not exceed 50 % of the ex-works price of the product
 
3404  Artificial waxes and prepared 
waxes:  
– with a basis of paraffin, 
petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale 
wax,
 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  Manufacture from materials of 
any heading, except: 
– hydrogenated oils having the 
character of waxes of 
heading 1516, 
– fatty acids not chemically 
defined or industrial fatty 
alcohols having the character 
of waxes of heading 3823, and 
– materials of heading 3404 
However, these materials may 
be used, provided that their 
total value does not exceed 
20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
ex Chapter 35  Albuminoidal substances; 
modified starches; glues; enzymes; except for:
 Manufacture from materials of 
any heading, except that of the product. However, materials of the same heading as the 
product may be used, provided 
that their total value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 183
 
(1) (2)  (3) or (4)  
3505  Dextrins and other modified 
starches (for example, preg ­
elatinised or esterified starches); glues based on starches, or on 
dextrins or other modified 
starches:
 
– 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  Manufacture from materials of 
any heading, except those of heading 1108
 Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 
ex 3507  Prepared enzymes not elsewhere 
specified or included  Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex- 
works price of the product
 
Chapter 36  Explosives; pyrotechnic 
products; matches; pyrophoric 
alloys; certain combustible prep ­
arations  Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their total value does not 
exceed 20 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
ex Chapter 37  Photographic or cinematographic 
goods; except for:  Manufacture from materials of 
any heading, except that of the 
product. However, materials of the same heading as the product may be used, provided 
that their total value does not 
exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
3701  Photographic plates and film in 
the flat, sensitised, unexposed, 
of any material other than 
paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether 
or not in packs:
 
– instant print film for colour 
photography, in packs,  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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 184
 
(1) (2)  (3) or (4)  
– 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, sensi ­
tised, unexposed, of any material 
other than paper, paperboard or textiles; instant print film in 
rolls, sensitised, unexposed
 Manufacture from materials of 
any heading, except those of 
headings 3701 and 3702  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product
 
3704  Photographic plates, film paper, 
paperboard and textiles, exposed 
but not developed  Manufacture from materials of 
any heading, except those of 
headings 3701 to 3704  Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
ex Chapter 38  Miscellaneous chemical 
products; except for:  Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their total value does not 
exceed 20 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
ex 3801  – colloidal graphite in 
suspension in oil and semi- 
colloidal graphite; carbon ­
aceous 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
 Manufacture in which the value 
of all the materials of heading 3403 used does not exceed 
20 % of the ex-works price of 
the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 
ex 3803  Refined tall oil  Refining of crude tall oil  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
ex 3805  Spirits of sulphate turpentine, 
purified  Purification by distillation or 
refining of raw spirits of sulphate turpentine
 Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 
ex 3806  Ester gums  Manufacture from resin acids  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 185
 
(1) (2)  (3) or (4)  
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, fungi ­
cides, herbicides, anti-sprouting products and plant-growth regu ­
lators, 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 lubri ­
cating 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  Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex- works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 186
 
(1) (2)  (3) or (4)  
3812  Prepared rubber accelerators; 
compound plasticisers for 
rubber or plastics, not 
elsewhere specified or included; anti-oxidising preparations and 
other compound stabilisers for 
rubber or plastics
 Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- 
works price of the product  
3813  Preparations and charges for 
fire-extinguishers; charged fire- 
extinguishing grenades  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- works price of the product
 
3814  Organic composite solvents and 
thinners, not elsewhere specified or included; prepared paint or varnish removers
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex- works price of the product
 
3818  Chemical elements doped for 
use in electronics, in the form 
of discs, wafers or similar 
forms; chemical compounds doped for use in electronics
 Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- 
works price of the product  
3819  Hydraulic brake fluids and other 
prepared liquids for hydraulic transmission, not containing or containing less than 70 % by 
weight of petroleum oils or oils 
obtained from bituminous minerals
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex- works price of the product
 
3820  Anti-freezing preparations and 
prepared de-icing fluids  Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex- 
works price of the product
 
ex 3821  Prepared culture media for the 
development or maintenance of 
micro-organisms (including 
viruses and the like) or of plant, human or animal cells
 Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- 
works price of the product  
3822  Diagnostic or laboratory 
reagents on a backing, prepared diagnostic or laboratory reagents 
whether or not on a backing, 
other than those of heading 3002 or 3006; certified reference materials
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex- 
works price of the product
 
3823  Industrial monocarboxylic fatty 
acids; acid oils from refining; industrial fatty alcohols:
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 187
 
(1) (2)  (3) or (4)  
– industrial monocarboxylic 
fatty acids, acid oils from refining,
 Manufacture from materials of 
any heading, except that of the product
 
– 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: 
– – prepared binders for 
foundry moulds or cores 
based on natural resinous products, 
– – naphthenic acids, their 
water-insoluble salts and their esters, 
– – sorbitol other than that of 
heading 2905, 
– – petroleum sulphonates, 
excluding petroleum sulphonates of alkali 
metals, of ammonium or 
of ethanolamines; thiop ­
henated sulphonic acids of oils obtained from 
bituminous minerals, and 
their salts, 
– – ion exchangers, 
– – getters for vacuum tubes, 
– – alkaline iron oxide for the 
purification of gas, 
– – ammoniacal gas liquors and 
spent oxide produced in 
coal gas purification, 
– – sulphonaphthenic acids, 
their water-insoluble salts 
and their esters, 
– – fusel oil and Dippel’s oil, 
– – mixtures of salts having 
different anions,
 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 188
 
(1) (2)  (3) or (4)  
– – copying pastes with a basis 
of gelatin, whether or not 
on a paper or textile backing
 
– other  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- 
works price of the product  
3901 to 3915  Plastics in primary forms, waste, 
parings and scrap, of plastic; 
except for headings ex 3907 
and 3912 for which the rules are set out below:
 
– addition homopolymerisation 
products in which a single 
monomer contributes more 
than 99 % by weight to the total polymer content,
 Manufacture in which: 
– 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 (
 3 ) Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 
– 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 (
 3 ) Manufacture in which the 
value of all the materials used does not exceed 25 % of the ex-works price of the 
product
 
ex 3907  – Copolymer, made from poly ­
carbonate 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 (
 3 ) 
– 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 tetra ­
bromo-(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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 189
 
(1) (2)  (3) or (4)  
3916 to 3921  Semi-manufactures and articles 
of plastics; except for headings 
ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:
 
– flat products, further worked 
than only surface-worked or 
cut into forms other than 
rectangular (including square); other products, 
further worked than only 
surface-worked,
 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:  
– – addition homopolymeri ­
sation 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 
– 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 (
 3 ) Manufacture in which the 
value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 
– – 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 (
 3 ) Manufacture in which the 
value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 
ex 3916 and 
ex 3917  Profile shapes and tubes  Manufacture in which: 
– the value of all the materials 
used does not exceed 50 % of the ex-works price of the 
product, and 
– within the above limit, the 
value of all the materials of 
the same heading as the product used does not exceed 20 % of the ex-works price of 
the product
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 
ex 3920  – Ionomer sheet or film  Manufacture from a thermo ­
plastic partial salt which is a 
copolymer of ethylene and meta ­
crylic 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 poly ­
ethylene  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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 190
 
(1) (2)  (3) or (4)  
ex 3921  Foils of plastic, metallised  Manufacture from highly-trans ­
parent polyester-foils with a thickness of less than 23 
micron (
 7 ) Manufacture in which the 
value of all the materials used does not exceed 25 % 
of the ex-works price of the 
product
 
3922 to 3926  Articles of plastics  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- 
works price of the product  
ex Chapter 40  Rubber and articles thereof; 
except for:  Manufacture from materials of 
any heading, except that of the product
 
ex 4001  Laminated slabs of crepe rubber 
for shoes  Lamination of sheets of natural 
rubber  
4005  Compounded rubber, unvul ­
canised, 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,  Retreading of used tyres  
– other  Manufacture from materials of 
any heading, except those of 
headings 4011 and 4012  
ex 4017  Articles of hard rubber  Manufacture from hard rubber  
ex Chapter 41  Raw hides and skins (other than 
furskins) and leather; except for:  Manufacture from materials of 
any heading, except that of the product
 
ex 4102  Raw skins of sheep or lambs, 
without wool on  Removal of wool from sheep or 
lamb skins, with wool on  
4104 to 4106  Tanned or crust hides and skins, 
without wool or hair on, whether or not split, but not further 
prepared
 Retanning of tanned leather 
or Manufacture from materials of 
any heading, except that of the 
product
 
4107, 4112 
and 4113  Leather further prepared after 
tanning or crusting, including 
parchment-dressed leather, 
without wool or hair on, whether or not split, other than leather of heading 4114
 Manufacture from materials of 
any heading, except headings 
4104 to 4113  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 191
 
(1) (2)  (3) or (4)  
ex 4114  Patent leather and patent 
laminated leather; metallised leather
 Manufacture from materials of 
headings 4104 to 4106, 4107, 4112 or 4113, provided that 
their total value does not 
exceed 50 % of the ex-works price of the product
 
Chapter 42  Articles of leather; saddlery and 
harness; travel goods, handbags and similar containers; articles 
of animal gut (other than silk 
worm gut)
 Manufacture from materials of 
any heading, except that of the product
 
ex Chapter 43  Furskins and artificial fur; manu ­
factures thereof; except for:  Manufacture from materials of 
any heading, except that of the product
 
ex 4302  Tanned or dressed furskins, 
assembled:  
– plates, crosses and similar 
forms,  Bleaching or dyeing, in addition 
to cutting and assembly of non- assembled tanned or dressed 
furskins
 
– other  Manufacture from non- 
assembled, tanned or dressed furskins
 
4303  Articles of apparel, clothing 
accessories and other articles of furskin
 Manufacture from non- 
assembled tanned or dressed furskins of heading 4302
 
ex Chapter 44  Wood and articles of wood; 
wood charcoal; except for:  Manufacture from materials of 
any heading, except that of the product
 
ex 4403  Wood roughly squared  Manufacture from wood in the 
rough, whether or not stripped 
of its bark or merely roughed down
 
ex 4407  Wood sawn or chipped 
lengthwise, sliced or peeled, of 
a thickness exceeding 6 mm, planed, sanded or end-jointed
 Planing, sanding or end-jointing  
ex 4408  Sheets for veneering (including 
those obtained by slicing 
laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and 
other wood sawn lengthwise, 
sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed
 Splicing, planing, sanding or 
end-jointing  
ex 4409  Wood continuously shaped 
along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 192
 
(1) (2)  (3) or (4)  
– sanded or end-jointed,  Sanding or end-jointing  
– beadings and mouldings  Beading or moulding  
ex 4410 to 
ex 4413  Beadings and mouldings, 
including moulded skirting and 
other moulded boards  Beading or moulding  
ex 4415  Packing cases, boxes, crates, 
drums and similar packings, of wood
 Manufacture from boards not cut 
to size  
ex 4416  Casks, barrels, vats, tubs and 
other coopers’ products and parts thereof, of wood
 Manufacture from riven staves, 
not further worked than sawn on the two principal surfaces
 
ex 4418  – Builders’ joinery and 
carpentry of wood  Manufacture from materials of 
any heading, except that of the product. However, cellular wood 
panels, shingles and shakes may 
be used
 
– Beadings and mouldings  Beading or moulding  
ex 4421  Match splints; wooden pegs or 
pins for footwear  Manufacture from wood of any 
heading, except drawn wood of 
heading 4409  
ex Chapter 45  Cork and articles of cork; except 
for: Manufacture from materials of 
any heading, except that of the product
 
4503  Articles of natural cork  Manufacture from cork of 
heading 4501  
Chapter 46  Manufactures of straw, of 
esparto or of other plaiting 
materials; basketware and wickerwork
 Manufacture from materials of 
any heading, except that of the 
product  
Chapter 47  Pulp of wood or of other fibrous 
cellulosic material; recovered 
(waste and scrap) paper or 
paperboard  Manufacture from materials of 
any heading, except that of the 
product  
ex Chapter 48  Paper and paperboard; articles of 
paper pulp, of paper or of paper ­
board; except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 4811  Paper and paperboard, ruled, 
lined or squared only  Manufacture from paper-making 
materials of Chapter 47  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 193
 
(1) (2)  (3) or (4)  
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 
– in which the value of all the 
materials used does not 
exceed 50 % of the ex-works price of the product
 
ex 4818  Toilet paper  Manufacture from paper-making 
materials of Chapter 47  
ex 4819  Cartons, boxes, cases, bags and 
other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose 
fibres
 Manufacture: 
– from materials of any 
heading, except that of the product, and 
– in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the product
 
ex 4820  Letter pads  Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex- 
works price of the product
 
ex 4823  Other paper, paperboard, 
cellulose wadding and webs of 
cellulose fibres, cut to size or shape
 Manufacture from paper-making 
materials of Chapter 47  
ex Chapter 49  Printed books, newspapers, 
pictures and other products of 
the printing industry; manu ­
scripts, 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 paper ­
board,
 Manufacture: 
– from materials of any 
heading, except that of the product, and
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 194
 
(1) (2)  (3) or (4)  
– in which the value of all the 
materials used does not 
exceed 50 % of the ex-works 
price of the product  
– other  Manufacture from materials of 
any heading, except those of 
headings 4909 and 4911  
ex Chapter 50  Silk; except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 5003  Silk waste (including cocoons 
unsuitable for reeling, yarn 
waste and garnetted stock), 
carded or combed  Carding or combing of silk 
waste  
5004 to 
ex 5006  Silk yarn and yarn spun from 
silk waste  Manufacture from (  4 ): 
– 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, 
– chemical materials or textile 
pulp, or 
– paper-making materials
 
5007  Woven fabrics of silk or of silk 
waste:  
– incorporating rubber thread,  Manufacture from single yarn (  4 ) 
– other  Manufacture from (  4 ): 
– coir yarn, – natural fibres, 
– man-made staple fibres, not 
carded or combed or otherwise prepared for spinning, 
– chemical materials or textile 
pulp, or 
– 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 195
 
(1) (2)  (3) or (4)  
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 (  4 ): 
– raw silk or silk waste, 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 
– paper-making materials
 
5111 to 5113  Woven fabrics of wool, of fine 
or coarse animal hair or of 
horsehair:  
– incorporating rubber thread,  Manufacture from single yarn (  4 ) 
– other  Manufacture from (  4 ): 
– coir yarn, 
– natural fibres, 
– man-made staple fibres, not 
carded or combed or 
otherwise prepared for 
spinning, 
– chemical materials or textile 
pulp, or 
– paper 
or Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, 
bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, 
permanent finishing, decatising, 
impregnating, mending and burling), provided that the value of the unprinted fabric 
used does not exceed 47,5 % 
of the ex-works price of the product
 
ex Chapter 52  Cotton; except for:  Manufacture from materials of 
any heading, except that of the product
 
5204 to 5207  Yarn and thread of cotton  Manufacture from (  4 ): 
– raw silk or silk waste, carded 
or combed or otherwise prepared for spinning,
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 196
 
(1) (2)  (3) or (4)  
– natural fibres, not carded or 
combed or otherwise 
prepared for spinning, 
– chemical materials or textile 
pulp, or 
– paper-making materials  
5208 to 5212  Woven fabrics of cotton:  
– incorporating rubber thread,  Manufacture from single yarn (  4 ) 
– other  Manufacture from (  4 ): 
– coir yarn, – natural fibres, 
– man-made staple fibres, not 
carded or combed or otherwise prepared for spinning, 
– chemical materials or textile 
pulp, or 
– paper or 
Printing accompanied by at least 
two preparatory or finishing operations (such as scouring, 
bleaching, mercerising, heat 
setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, 
impregnating, mending and 
burling), provided that the value of the unprinted fabric used does not exceed 47,5 % 
of the ex-works price of the 
product
 
ex Chapter 53  Other vegetable textile fibres; 
paper yarn and woven fabrics 
of paper yarn; except for:  Manufacture from materials of 
any heading, except that of the 
product  
5306 to 5308  Yarn of other vegetable textile 
fibres; paper yarn  Manufacture from (  4 ): 
– raw silk or silk waste, 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 
– paper-making materials  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 197
 
(1) (2)  (3) or (4)  
5309 to 5311  Woven fabrics of other 
vegetable textile fibres; woven fabrics of paper yarn:
 
– incorporating rubber thread,  Manufacture from single yarn (  4 ) 
– other  Manufacture from (  4 ): 
– coir yarn, – jute yarn, 
– natural fibres, 
– man-made staple fibres, not 
carded or combed or otherwise prepared for 
spinning, 
– chemical materials or textile 
pulp, or 
– 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 (  4 ): 
– raw silk or silk waste, 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 
– paper-making materials
 
5407 and 
5408  Woven fabrics of man-made 
filament yarn:  
– incorporating rubber thread,  Manufacture from single yarn (  4 ) 
– other  Manufacture from (  4 ): 
– coir yarn, – natural fibres,
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 198
 
(1) (2)  (3) or (4)  
– man-made staple fibres, not 
carded or combed or 
otherwise prepared for 
spinning, 
– chemical materials or textile 
pulp, or 
– 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 (  4 ): 
– raw silk or silk waste, 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 
– paper-making materials
 
5512 to 5516  Woven fabrics of man-made 
staple fibres:  
– incorporating rubber thread,  Manufacture from single yarn (  4 ) 
– other  Manufacture from (  4 ): 
– coir yarn, – natural fibres, 
– man-made staple fibres, not 
carded or combed or otherwise prepared for spinning, 
– chemical materials or textile 
pulp, or 
– paper or
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 199
 
(1) (2)  (3) or (4)  
Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, 
bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, 
permanent finishing, decatising, 
impregnating, mending and burling), provided that the value of the unprinted fabric 
used does not exceed 47,5 % 
of the ex-works price of the product
 
ex Chapter 56  Wadding, felt and non-wovens; 
special yarns; twine, cordage, 
ropes and cables and articles 
thereof; except for:  Manufacture from (  4 ): 
– coir yarn, 
– natural fibres, 
– chemical materials or textile 
pulp, or 
– paper-making materials  
5602  Felt, whether or not impreg ­
nated, coated, covered or lami ­
nated:  
– needleloom felt,  Manufacture from (  4 ): 
– natural fibres, or, – chemical materials or textile 
pulp, 
However: 
– polypropylene filament of 
heading 5402, 
– polypropylene fibres of 
heading 5503 or 5506, or 
– polypropylene filament tow of 
heading 5501, 
of which the denomination in all 
cases of a single filament or fibre is less than 9 decitex, may be used, provided that 
their total value does not 
exceed 40 % of the ex-works price of the product
 
– other  Manufacture from (  4 ): 
– natural fibres, 
– man-made staple fibres made 
from casein, or 
– 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:
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 200
 
(1) (2)  (3) or (4)  
– rubber thread and cord, textile 
covered,  Manufacture from rubber thread 
or cord, not textile covered  
– other  Manufacture from (  4 ): 
– natural fibres, not carded or 
combed or otherwise processed for spinning, 
– chemical materials or textile 
pulp, or 
– 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 (  4 ): 
– natural fibres, 
– man-made staple fibres, not 
carded or combed or otherwise processed for spinning, 
– chemical materials or textile 
pulp, or 
– 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 (  4 ): 
– natural fibres, – man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, 
– chemical materials or textile 
pulp, or 
– paper-making materials
 
Chapter 57  Carpets and other textile floor 
coverings:  
– of needleloom felt,  Manufacture from (  4 ): 
– natural fibres, or – chemical materials or textile 
pulp 
However: – polypropylene filament of 
heading 5402, 
– polypropylene fibres of 
heading 5503 or 5506, or 
– polypropylene filament tow of 
heading 5501, 
of which the denomination in all 
cases of a single filament or fibre is less than 9 decitex, 
may be used, provided that 
their total value does not exceed 40 % of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 201
 
(1) (2)  (3) or (4)  
Jute fabric may be used as a 
backing  
– of other felt,  Manufacture from (  4 ): 
– natural fibres, not carded or 
combed or otherwise processed for spinning, or 
– chemical materials or textile 
pulp
 
– other  Manufacture from (  4 ): 
– coir yarn or jute yarn, 
– synthetic or artificial filament 
yarn, 
– natural fibres, or – man-made staple fibres, not 
carded or combed or 
otherwise processed for spinning 
Jute fabric may be used as a 
backing
 
ex Chapter 58  Special woven fabrics; tufted 
textile fabrics; lace; tapestries; 
trimmings; embroidery; except for:
 
– combined with rubber thread,  Manufacture from single yarn (  4 ) 
– other  Manufacture from (  4 ): 
– natural fibres, 
– man-made staple fibres, not 
carded or combed or otherwise processed for 
spinning, or 
– 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 202
 
(1) (2)  (3) or (4)  
5810  Embroidery in the piece, in 
strips or in motifs  Manufacture: 
– 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
 
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 polya ­
mides, polyesters or viscose rayon:
 
– containing not more than 
90 % by weight of textile materials,
 Manufacture from yarn  
– other  Manufacture from chemical 
materials or textile pulp  
5903  Textile fabrics impregnated, 
coated, covered or laminated with plastics, other than those of heading 5902
 Manufacture from yarn 
or Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, 
bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, 
permanent finishing, decatising, 
impregnating, mending and burling), provided that the 
value of the unprinted fabric 
used does not exceed 47,5 % of the ex-works price of the product
 
5904  Linoleum, whether or note cut to 
shape; floor coverings consisting of a coating or covering applied 
on a textile backing, whether or 
not cut to shape
 Manufacture from yarn (  4 ) 
5905  Textile wall coverings:  
– impregnated, coated, covered 
or laminated with rubber, plastics or other materials,
 Manufacture from yarn  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 203
 
(1) (2)  (3) or (4)  
– other  Manufacture from (  4 ): 
– coir yarn, – natural fibres, – man-made staple fibres, not 
carded or combed or 
otherwise processed for spinning, or 
– 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,  Manufacture from (  4 ): 
– natural fibres, 
– man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, or 
– chemical materials or textile 
pulp 
– other fabrics made of 
synthetic filament yarn, 
containing more than 90 % 
by weight of textile materials,  Manufacture from chemical 
materials  
– 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 204
 
(1) (2)  (3) or (4)  
5908  Textile wicks, woven, plaited or 
knitted, for lamps, stoves, 
lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle 
fabric therefor, whether or not 
impregnated:
 
– incandescent gas mantles, 
impregnated,  Manufacture from tubular 
knitted gas-mantle fabric  
– other  Manufacture from materials of 
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,  Manufacture from yarn or waste 
fabrics or rags of heading 6310  
– woven fabrics, of a kind 
commonly used in paper ­
making 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 (  4 ): 
– coir yarn, 
– the following materials: 
– – yarn of polytetrafluoroethy ­
lene (  8 ), 
– – yarn, multiple, of 
polyamide, coated 
impregnated or covered with a phenolic resin, 
– – yarn of synthetic textile 
fibres of aromatic polya ­
mides, obtained by polycon ­
densation of  m-phenylene ­
diamine and isophthalic 
acid, 
– – monofil of polytetrafluoro ­
ethylene (
 8 ), 
– – yarn of synthetic textile 
fibres of poly( p-phenylene 
terephthalamide), 
– – 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, 
– – natural fibres, 
– – man-made staple fibres not 
carded or combed or otherwise processed for spinning, or
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 205
 
(1) (2)  (3) or (4)  
– – chemical materials or 
textile pulp  
– other  Manufacture from (  4 ): 
– coir yarn, – natural fibres, 
– man-made staple fibres, not 
carded or combed or otherwise processed for spinning, or 
– chemical materials or textile 
pulp
 
Chapter 60  Knitted or crocheted fabrics  Manufacture from (  4 ): 
– natural fibres, – man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, or 
– 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,
 Manufacture from yarn (  4 ) ( 9 ) 
– other  Manufacture from (  4 ): 
– natural fibres, 
– man-made staple fibres, not 
carded or combed or otherwise processed for 
spinning, or 
– chemical materials or textile 
pulp
 
ex Chapter 62  Articles of apparel and clothing 
accessories, not knitted or crocheted; except for:
 Manufacture from yarn (  4 ) ( 9 ) 
ex 6202, 
ex 6204, ex 6206, ex 6209 
and ex 6211
 Women’s, girls’ and babies’ 
clothing and clothing accessories for babies, embroidered
 Manufacture from yarn (  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 6210 and 
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 ) ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 206
 
(1) (2)  (3) or (4)  
6213 and 
6214  Handkerchiefs, shawls, scarves, 
mufflers, mantillas, veils and the like:
 
– embroidered,  Manufacture from unbleached 
single yarn (  4 ) ( 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  Manufacture from unbleached 
single yarn (  4 ) ( 9 ) 
or 
Making up, followed by printing 
accompanied by at least two preparatory or finishing oper ­
ations (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 acces ­
sories; parts of garments or of clothing accessories, other than 
those of heading 6212:
 
– 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,
 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,  Manufacture: 
– from materials of any 
heading, except that of the 
product, and 
– in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 
– other  Manufacture from yarn (  9 ) ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 207
 
(1) (2)  (3) or (4)  
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,  Manufacture from (  4 ): 
– natural fibres, or – chemical materials or textile 
pulp
 
– other:  
– – 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  Manufacture from unbleached 
single yarn (  9 ) ( 10 ) 
6305  Sacks and bags, of a kind used 
for the packing of goods  Manufacture from (  4 ): 
– natural fibres, 
– man-made staple fibres, not 
carded or combed or otherwise processed for spinning, or 
– chemical materials or textile 
pulp
 
6306  Tarpaulins, awnings and 
sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
 
– of nonwovens,  Manufacture from (  9 ) ( 4 ): 
– natural fibres, or 
– chemical materials or textile 
pulp 
– other  Manufacture from unbleached 
single yarn (  9 ) ( 4 ) 
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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 208
 
(1) (2)  (3) or (4)  
6308  Sets consisting of woven fabric 
and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered 
table cloths or serviettes, or 
similar textile articles, put up in packings for retail sale
 Each item in the set must satisfy 
the rule which would apply to it if it were not included in the set. However, non-originating 
articles may be incorporated, 
provided that their total value does not exceed 15 % of the ex-works price of the set
 
ex Chapter 64  Footwear, gaiters and the like; 
parts of such articles; except for:  Manufacture from materials of 
any heading, except from assemblies of uppers affixed to inner soles or to other sole 
components of heading 6406
 
6406  Parts of footwear (including 
uppers whether or not attached to soles other than outer soles); removable in-soles, heel 
cushions and similar articles; 
gaiters, leggings and similar articles, and parts thereof
 Manufacture from materials of 
any heading, except that of the product
 
ex Chapter 65  Headgear and parts thereof; 
except for:  Manufacture from materials of 
any heading, except that of the product
 
6505  Hats and other headgear, knitted 
or crocheted, or made up from lace, felt or other textile fabric, 
in the piece (but not in strips), 
whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
 Manufacture from yarn or textile 
fibres (  9 ) 
ex Chapter 66  Umbrellas, sun umbrellas, 
walking-sticks, seat-sticks, whips, riding-crops, and parts 
thereof; except for:
 Manufacture from materials of 
any heading, except that of the product
 
6601  Umbrellas and sun umbrellas 
(including walking-stick 
umbrellas, garden umbrellas and similar umbrellas)
 Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- works price of the product
 
Chapter 67  Prepared feathers and down and 
articles made of feathers or of down; artificial flowers; articles of human hair
 Manufacture from materials of 
any heading, except that of the product
 
ex Chapter 68  Articles of stone, plaster, 
cement, asbestos, mica or similar materials; except for:
 Manufacture from materials of 
any heading, except that of the product
 
ex 6803  Articles of slate or of agglom ­
erated slate  Manufacture from worked slate  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 209
 
(1) (2)  (3) or (4)  
ex 6812  Articles of asbestos; articles of 
mixtures with a basis of 
asbestos or of mixtures with a 
basis of asbestos and magnesium carbonate
 Manufacture from materials of 
any heading  
ex 6814  Articles of mica, including 
agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
 Manufacture from worked mica 
(including agglomerated or reconstituted mica)
 
Chapter 69  Ceramic products  Manufacture from materials of 
any heading, except that of the 
product  
ex Chapter 70  Glass and glassware; except for:  Manufacture from materials of 
any heading, except that of the product
 
ex 7003, ex 7004 
and ex 7005  Glass with a non-reflecting layer  Manufacture from materials of 
heading 7001  
7006  Glass of heading 7003, 7004 or 
7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not 
framed or fitted with other 
materials:
 
– glass-plate substrates, coated 
with a dielectric thin film, 
and of a semiconductor grade in accordance with SEMII- standards (
 11 ), Manufacture from non-coated 
glass-plate substrate of heading 
7006  
– 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 210
 
(1) (2)  (3) or (4)  
7013  Glassware of a kind used for 
table, kitchen, toilet, office, indoor decoration or similar 
purposes (other than that of 
heading 7010 or 7018)
 Manufacture from materials of 
any heading, except that of the product 
or 
Cutting of glassware, provided 
that the total value of the uncut glassware used does not exceed 
50 % of the ex-works price of 
the product 
or 
Hand-decoration (except silk- 
screen printing) of hand-blown glassware, provided that the total value of the hand-blown 
glassware used does not exceed 
50 % of the ex-works price of the product
 
ex 7019  Articles (other than yarn) of 
glass fibres  Manufacture from: 
– uncoloured slivers, rovings, 
yarn or chopped strands, or 
– glass wool  
ex Chapter 71  Natural or cultured pearls, 
precious or semi-precious stones, precious metals, metals 
clad with precious metal, and 
articles thereof; imitation jewellery; coin; except for:
 Manufacture from materials of 
any heading, except that of the product
 
ex 7101  Natural or cultured pearls, 
graded and temporarily strung 
for convenience of transport  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- works price of the product
 
ex 7102, ex 7103 
and ex 7104  Worked precious or semi- 
precious stones (natural, synthetic or reconstructed)
 Manufacture from unworked 
precious or semi-precious stones  
7106, 7108 
and 7110  Precious metals:  
– unwrought,  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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 211
 
(1) (2)  (3) or (4)  
– semi-manufactured or in 
powder form  Manufacture from unwrought 
precious metals  
ex 7107, ex 7109 
and ex 7111  Metals clad with precious 
metals, semi-manufactured  Manufacture from metals clad 
with precious metals, unwrought  
7116  Articles of natural or cultured 
pearls, precious or semi- precious stones (natural, 
synthetic or reconstructed)
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex- 
works price of the product
 
7117  Imitation jewellery  Manufacture from materials of 
any heading, except that of the 
product 
or Manufacture from base metal 
parts, not plated or covered 
with precious metals, provided that the value of all the materials used does not exceed 
50 % of the ex-works price of 
the product
 
ex Chapter 72  Iron and steel; except for:  Manufacture from materials of 
any heading, except that of the product
 
7207  Semi-finished products of iron 
or non-alloy steel  Manufacture from materials of 
heading 7201, 7202, 7203, 
7204 or 7205  
7208 to 7216  Flat-rolled products, bars and 
rods, angles, shapes and 
sections of iron or non-alloy 
steel Manufacture from ingots or 
other primary forms of heading 
7206  
7217  Wire of iron or non-alloy steel  Manufacture from semi-finished 
materials of heading 7207  
ex 7218, 7219 to 
7222  Semi-finished products, flat- 
rolled products, bars and rods, 
angles, shapes and sections of stainless steel
 Manufacture from ingots or 
other primary forms of heading 
7218  
7223  Wire of stainless steel  Manufacture from semi-finished 
materials of heading 7218  
ex 7224, 7225 to 
7228  Semi-finished products, flat- 
rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and 
sections, of other alloy steel; 
hollow drill bars and rods, of alloy or non-alloy steel
 Manufacture from ingots or 
other primary forms of heading 7206, 7218 or 7224
 
7229  Wire of other alloy steel  Manufacture from semi-finished 
materials of heading 7224  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 212
 
(1) (2)  (3) or (4)  
ex Chapter 73  Articles of iron or steel; except 
for: Manufacture from materials of 
any heading, except that of the 
product  
ex 7301  Sheet piling  Manufacture from materials of 
heading 7206  
7302  Railway or tramway track 
construction material of iron or steel, the following: rails, check- rails and rack rails, switch 
blades, crossing frogs, point 
rods and other crossing pieces, sleepers (cross-ties), fish-plates, 
chairs, chair wedges, sole pates 
(base plates), rail clips, bedplates, ties and other material specialised for jointing 
or fixing rails
 Manufacture from materials of 
heading 7206  
7304, 7305 
and 7306  Tubes, pipes and hollow 
profiles, of iron (other than cast 
iron) or steel  Manufacture from materials of 
heading 7206, 7207, 7218 or 
7224  
ex 7307  Tube or pipe fittings of stainless 
steel (ISO No X5CrNiMo 1712), consisting of several parts
 Turning, drilling, reaming, 
threading, deburring and sand ­
blasting 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 prefab ­
ricated buildings of heading 9406) and parts of structures 
(for example, bridges and 
bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and 
windows and their frames and 
thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; 
plates, rods, angles, shapes, 
sections, tubes and the like, prepared for use in structures, of iron or steel
 Manufacture from materials of 
any heading, except that of the product. However, welded 
angles, shapes and sections of 
heading 7301 may not be used
 
ex 7315  Skid chain  Manufacture in which the value 
of all the materials of heading 
7315 used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 74  Copper and articles thereof; 
except for:  Manufacture: 
– from materials of any 
heading, except that of the product, and 
– in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 213
 
(1) (2)  (3) or (4)  
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,  Manufacture from materials of 
any heading, except that of the 
product  
– copper alloys and refined 
copper containing other 
elements  Manufacture from refined 
copper, unwrought, or waste 
and scrap of copper  
7404  Copper waste and scrap  Manufacture from materials of 
any heading, except that of the 
product  
7405  Master alloys of copper  Manufacture from materials of 
any heading, except that of the 
product  
ex Chapter 75  Nickel and articles thereof; 
except for:  Manufacture: 
– from materials of any 
heading, except that of the 
product, and 
– in which the value of all the 
materials used does not exceed 50 % of the ex-works 
price of the product
 
7501 to 7503  Nickel mattes, nickel oxide 
sinters and other intermediate 
products of nickel metallurgy; 
unwrought nickel; nickel waste and scrap
 Manufacture from materials of 
any heading, except that of the 
product  
ex Chapter 76  Aluminium and articles thereof; 
except for:  Manufacture: 
– from materials of any 
heading, except that of the product, and 
– 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 214
 
(1) (2)  (3) or (4)  
– 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 elec ­
trolytic treatment from unalloyed aluminium or waste and scrap of aluminium
 
7602  Aluminium waste or scrap  Manufacture from materials of 
any heading, except that of the 
product  
ex 7616  Aluminium articles other than 
gauze, cloth, grill, netting, 
fencing, reinforcing fabric and 
similar materials (including endless bands) of aluminium 
wire, and expanded metal of 
aluminium
 Manufacture: 
– from materials of any 
heading, except that of the product. However, gauze, cloth, grill, netting, fencing, 
reinforcing fabric and similar 
materials (including endless bands) of aluminium wire, or expanded metal of aluminium 
may be used, and 
– in which the value of all the 
materials used does not exceed 50 % of the ex-works 
price of the product
 
Chapter 77  Reserved for possible future use 
in the HS  
ex Chapter 78  Lead and articles thereof; except 
for: Manufacture: 
– from materials of any 
heading, except that of the product, and 
– 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,  Manufacture from “bullion” or 
“work” lead  
– 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  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 215
 
(1) (2)  (3) or (4)  
ex Chapter 79  Zinc and articles thereof; except 
for: Manufacture: 
– 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
 
7901  Unwrought zinc  Manufacture from materials of 
any heading, except that of the product. However, waste and 
scrap of heading 7902 may not 
be used
 
7902  Zinc waste and scrap  Manufacture from materials of 
any heading, except that of the product
 
ex Chapter 80  Tin and articles thereof; except 
for: Manufacture: 
– from materials of any 
heading, except that of the product, and 
– 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,  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  Manufacture from materials of 
any heading, except that of the product
 
ex Chapter 82  Tools, implements, cutlery, 
spoons and forks, of base metal; parts thereof of base metal; except for:
 Manufacture from materials of 
any heading, except that of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 216
 
(1) (2)  (3) or (4)  
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 incor ­
porated 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 
– 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 
– in which the value of all the 
materials used does not 
exceed 40 % of the ex-works price of the product
 
ex 8211  Knives with cutting blades, 
serrated or not (including pruning knives), other than 
knives of heading 8208
 Manufacture from materials of 
any heading, except that of the product. However, knife blades 
and handles of base metal may 
be used
 
8214  Other articles of cutlery (for 
example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, 
paper knives); manicure or 
pedicure sets and instruments (including nail files)
 Manufacture from materials of 
any heading, except that of the product. However, handles of base metal may be used
 
8215  Spoons, forks, ladles, skimmers, 
cake-servers, fish-knives, butter- knives, sugar tongs and similar 
kitchen or tableware
 Manufacture from materials of 
any heading, except that of the product. However, handles of 
base metal may be used
 
ex Chapter 83  Miscellaneous articles of base 
metal; except for:  Manufacture from materials of 
any heading, except that of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 217
 
(1) (2)  (3) or (4)  
ex 8302  Other mountings, fittings and 
similar articles suitable for buildings, and automatic door closers
 Manufacture from materials of 
any heading, except that of the product. However, other materials of heading 8302 may 
be used, provided that their 
total value does not exceed 20 % of the ex-works price of the product
 
ex 8306  Statuettes and other ornaments, 
of base metal  Manufacture from materials of 
any heading, except that of the product. However, other materials of heading 8306 may 
be used, provided that their 
total value does not exceed 30 % of the ex-works price of the product
 
ex Chapter 84  Nuclear reactors, boilers, 
machinery and mechanical appliances; parts thereof; except 
for:
 Manufacture: 
– from materials of any 
heading, except that of the 
product, and 
– in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
ex 8401  Nuclear fuel elements  Manufacture from materials of 
any heading, except that of the product
 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 
– in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 25 % 
of the ex-works price of the 
product
 
8403 and 
ex 8404  Central heating boilers other 
than those of heading 8402 and auxiliary plant for central 
heating boilers
 Manufacture from materials of 
any heading, except those of headings 8403 and 8404
 Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 
8406  Steam turbines and other vapour 
turbines  Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex- 
works price of the product
 
8407  Spark-ignition reciprocating or 
rotary internal combustion piston engines
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex- works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 218
 
(1) (2)  (3) or (4)  
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 
– in which the value of all the 
materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % of the ex-works price of the 
product
 
8412  Other engines and motors  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- 
works price of the product  
ex 8413  Rotary positive displacement 
pumps  Manufacture: 
– from materials of any 
heading, except that of the product, and 
– in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 25 % of the ex-works price of the 
product
 
ex 8414  Industrial fans, blowers and the 
like Manufacture: 
– from materials of any 
heading, except that of the product, and 
– 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 219
 
(1) (2)  (3) or (4)  
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, 
– 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
 Manufacture in which the 
value of all the materials used does not exceed 25 % 
of the ex-works price of the 
product
 
ex 8419  Machines for wood, paper pulp, 
paper and paperboard industries  Manufacture in which: 
– the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the product, and 
– 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 
– 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 
– 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
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 220
 
(1) (2)  (3) or (4)  
– 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
 
8429  Self-propelled bulldozers, angle ­
dozers, graders, levellers, 
scrapers, mechanical shovels, 
excavators, shovel loaders, tamping machines and 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  Manufacture in which: 
– 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
 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 
– within the above limit, the 
value of all the materials of heading 8431 used does not exceed 10 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 
ex 8431  Parts suitable for use solely or 
principally with road rollers  Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex- works price of the product
 
8439  Machinery for making pulp of 
fibrous cellulosic material or 
for making or finishing paper or paperboard
 Manufacture in which: 
– the value of all the materials 
used does not exceed 40 % of the ex-works price of the product, and
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 221
 
(1) (2)  (3) or (4)  
– 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
 
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 
– within the above limit, the 
value of all the materials of the same heading as the product used does not exceed 
25 % of the ex-works price of 
the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 
ex 8443  Printers, for office machines (for 
example automatic data processing machines, word- 
processing machines, etc.)
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex- 
works price of the product
 
8444 to 8447  Machines of these headings for 
use in the textile industry  Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex- works price of the product
 
ex 8448  Auxiliary machinery for use 
with machines of headings 
8444 and 8445  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- 
works price of the product  
8452  Sewing machines, other than 
book-sewing machines of heading 8440; furniture, bases 
and covers specially designed 
for sewing machines; sewing machine needles:
 
– sewing machines (lock stitch 
only) with heads of a weight 
not exceeding 16 kg without 
motor or 17 kg with motor,  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 non-orig ­
inating 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 222
 
(1) (2)  (3) or (4)  
– 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 
– in which the value of all the 
materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 
8484  Gaskets and similar joints of 
metal sheeting combined with other material or of two or more layers of metal; sets or 
assortments of gaskets and 
similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; 
mechanical seals
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex- works price of the product
 
ex 8486  – Machine tools for working 
any material by removal of 
material, by laser or other 
light or photon beam, ultra ­
sonic, electrodischarge, elec ­
trochemical, electron beam, 
ionic-beam or plasma arc 
processes and parts and acces ­
sories thereof  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- 
works price of the product  
– Machine tools (including 
presses) for working metal 
by bending, folding, straightening, flattening, and parts and accessories thereof
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 223
 
(1) (2)  (3) or (4)  
– Machine tools for working 
stone, ceramics, concrete, 
asbestos-cement or like 
mineral materials or for cold working glass and parts and 
accessories thereof
 
– Marking-out instruments 
which are pattern generating 
apparatus of a kind used for 
producing masks or reticles from photoresist coated substrates; parts and acces ­
sories thereof
 
– Moulds, injection or 
compression types  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- 
works price of the product  
– Lifting, handing, loading or 
unloading machinery  Manufacture in which: 
– the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
– 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
 
8487  Machinery parts, not containing 
electrical connectors, insulators, coils, contacts or other electrical features, not specified or 
included elsewhere in this 
Chapter
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex- works price of the product
 
ex Chapter 85  Electrical machinery and 
equipment and parts thereof; sound recorders and reproducers, 
television image and sound 
recorders and reproducers, and parts and accessories of such articles; except for:
 Manufacture: 
– from materials of any 
heading, except that of the 
product, and 
– 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
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 224
 
(1) (2)  (3) or (4)  
– 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
 
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 
– within the above limit, the 
value of all the materials of 
headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the 
product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % 
of the ex-works price of the product
 
ex 8504  Power supply units for 
automatic data-processing machines
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex- works price of the product
 
ex 8517  Other apparatus for the trans ­
mission or reception of voice, 
images or other data, including apparatus for communication in a wireless network (such as a 
local or wide area network), 
other than transmission or reception apparatus of headings 8443, 8525, 8527 or 8528
 Manufacture in which: 
– the value of all the materials 
used does not exceed 40 % of the ex-works price of the product, and 
– the value of all the non-orig ­
inating materials used does not exceed the value of all the originating materials used
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 
ex 8518  Microphones and stands 
therefore; loudspeakers, whether 
or not mounted in their enclosures; audio-frequency electric amplifiers; electric 
sound amplifier sets
 Manufacture in which: 
– the value of all the materials 
used does not exceed 40 % of the ex-works price of the product, and 
– the value of all the non-orig ­
inating materials used does not exceed the value of all the originating materials used
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 
8519  Sound recording and sound 
reproducing apparatus  Manufacture in which: 
– the value of all the materials 
used does not exceed 40 % of the ex-works price of the product, and 
– the value of all the non-orig ­
inating 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 225
 
(1) (2)  (3) or (4)  
8521  Video recording or reproducing 
apparatus, whether or not incor ­
porating 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 non-orig ­
inating materials used does not exceed the value of all 
the originating materials used
 Manufacture in which the 
value of all the materials used does not exceed 30 % of the ex-works price of the 
product
 
8522  Parts and accessories suitable for 
use solely or principally with the apparatus of headings 8519 to 8521
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex- works price of the product
 
8523  – Unrecorded discs, tapes, 
solid-state non-volatile 
storage devices and other media for the recording of sound or of other phenomena, 
but excluding products of 
Chapter 37
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- works price of the product
 
– Recorded discs, tapes solid- 
state non-volatile storage devices and other media for 
the recording of sound or of 
other phenomena, but excluding products of Chapter 37
 Manufacture in which: 
– the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product, and 
– 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
 
– Matrices and masters for the 
production of discs, but 
excluding products of 
Chapter 37  Manufacture in which: 
– the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the product, and 
– within the above limit, the 
value of all the materials of 
heading 8523 used does not exceed 10 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % 
of the ex-works price of the product
 
– Proximity cards and “smart 
cards” with two or more elec ­
tronic integrated circuits  Manufacture: 
– from materials of any 
heading, except that of the product, and
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 226
 
(1) (2)  (3) or (4)  
– in which the value of all the 
materials used does not 
exceed 40 % of the ex-works 
price of the product  
– “Smart cards” with one elec ­
tronic integrated circuit  Manufacture in which: 
– 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, 
or The operation of diffusion, in 
which integrated circuits are 
formed on a semi-conductor substrate by the selective intro ­
duction 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
 
8525  Transmission apparatus for 
radio-broadcasting or television, whether or not incorporating reception apparatus or sound 
recording or reproducing 
apparatus; television cameras, digital cameras and video camera recorders
 Manufacture in which: 
– the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
– the value of all the non-orig ­
inating 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 navi ­
gational 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 non-orig ­
inating materials used does 
not exceed the value of all the originating materials used
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 
8527  Reception apparatus for radio- 
broadcasting, whether or not 
combined, in the same housing, with sound recording or repro ­
ducing 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 non-orig ­
inating 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 227
 
(1) (2)  (3) or (4)  
8528  – monitors and projectors, not 
incorporating television reception apparatus, of a 
kind solely or principally 
used in an automatic data- processing system of heading 8471
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex- 
works price of the product
 
– other monitors and projectors, 
not incorporating television reception apparatus; Reception apparatus for 
television —, whether or not 
incorporating radio broadcast receivers or sound or video recording or reproducing 
apparatus
 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 non-orig ­
inating 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 prin ­
cipally with video recording or reproducing apparatus,
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex- 
works price of the product
 
– suitable for use solely or prin ­
cipally with monitors and projectors, not incorporating 
television reception apparatus, 
of a kind solely or principally used in an automatic data- processing system of heading 
8471,
 Manufacture: 
– from materials of any 
heading, except that of the 
product, and 
– in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
– other  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 non-orig ­
inating materials used does 
not exceed the value of all 
the originating materials used  Manufacture in which the 
value of all the materials used does not exceed 25 % 
of the ex-works price of the 
product
 
8535  Electrical apparatus for 
switching or protecting electrical 
circuits, or for making 
connections to or in electrical circuits for a voltage exceeding 1 000 V
 Manufacture in which: 
– the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the product, and
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % 
of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 228
 
(1) (2)  (3) or (4)  
– 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
 
8536  – Electrical apparatus for 
switching or protecting elec ­
trical circuits, or for making 
connections to or in electrical 
circuits for a voltage not exceeding 1 000 V
 Manufacture in which: 
– the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the product, and 
– within the above limit, the 
value of all the materials of 
heading 8538 used does not exceed 10 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
– connectors for optical fibres, 
optical fibre bundles or 
cables:  
– – of plastics,  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- works price of the product
 
– – of ceramics,  Manufacture from materials of 
any heading, except that of the product
 
– – of copper  Manufacture: 
– 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
 
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 
– within the above limit, the 
value of all the materials of 
heading 8538 used does not 
exceed 10 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
ex 8541  Diodes, transistors and similar 
semi-conductor devices, except 
wafers not yet cut into chips  Manufacture: 
– from materials of any 
heading, except that of the product, and
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 229
 
(1) (2)  (3) or (4)  
– in which the value of all the 
materials used does not 
exceed 40 % of the ex-works 
price of the product  
ex 8542  Electronic 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 
– 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 intro ­
duction of an appropriate dopant, whether or not assembled and/or tested in a 
country other than those 
specified in Articles 3 and 4
 Manufacture in which the 
value of all the materials used does not exceed 25 % of the ex-works price of the 
product
 
– Multichips which are parts of 
machinery or apparatus, not 
specified or included 
elsewhere in this Chapter  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- 
works price of the product  
– Others  Manufacture in which: 
– 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
 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 indi ­
vidually 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  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 230
 
(1) (2)  (3) or (4)  
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
 
– Electronic microassemblies  Manufacture in which: 
– 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
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 
ex Chapter 86  Railway or tramway loco ­
motives, 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 
– 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 231
 
(1) (2)  (3) or (4)  
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 
– 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 
– 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:  
– – Not exceeding 50 cm  3 , 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 non-orig ­
inating 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 cm  3 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 non-orig ­
inating 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  Manufacture in which: 
– the value of all the materials 
used does not exceed 40 % of the ex-works price of the product, and
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 232
 
(1) (2)  (3) or (4)  
– the value of all the non-orig ­
inating materials used does 
not exceed the value of all 
the originating materials used  
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 
– 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 
– in which the value of all the 
materials used does not 
exceed 40 % of the ex-works 
price of the product  Manufacture in which the 
value of all the materials 
used does not exceed 30 % 
of the ex-works price of the product
 
ex Chapter 88  Aircraft, spacecraft, and parts 
thereof; except for:  Manufacture from materials of 
any heading, except that of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 
ex 8804  Rotochutes  Manufacture from materials of 
any heading, including other 
materials of heading 8804  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
8805  Aircraft launching gear; deck- 
arrestor or similar gear; ground flying trainers; parts of the 
foregoing articles
 Manufacture from materials of 
any heading, except that of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
Chapter 89  Ships, boats and floating struc ­
tures  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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 233
 
(1) (2)  (3) or (4)  
ex Chapter 90  Optical, photographic, cinemato ­
graphic, 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 
– 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 polarising material; lenses (including contact lenses), 
prisms, mirrors and other 
optical elements, of any material, unmounted, other than such elements of glass not 
optically worked
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- 
works price of the product  
9002  Lenses, prisms, mirrors and 
other optical elements, of any 
material, mounted, being parts of or fittings for instruments or apparatus, other than such 
elements of glass not optically 
worked
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- works price of the product
 
9004  Spectacles, goggles and the like, 
corrective, protective or other  Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex- works price of the product
 
ex 9005  Binoculars, monoculars, other 
optical telescopes, and 
mountings therefor, except for 
astronomical refracting tele ­
scopes and mountings therefor  Manufacture: 
– 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 
non-originating materials used 
does not exceed the value of all the originating materials used
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % 
of the ex-works price of the product
 
ex 9006  Photographic (other than 
cinematographic) cameras; 
photographic flashlight 
apparatus and flashbulbs other than electrically ignited flash ­
bulbs
 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 234
 
(1) (2)  (3) or (4)  
– 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
 
9007  Cinematographic cameras and 
projectors, whether or not incor ­
porating sound recording or reproducing apparatus
 Manufacture: 
– 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 
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 photomicro ­
graphy, cinephotomicrography or microprojection
 Manufacture: 
– 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 
non-originating materials used does not exceed the value of 
all the originating materials 
used
 Manufacture in which the 
value of all the materials used does not exceed 30 % of the ex-works price of the 
product
 
ex 9014  Other navigational instruments 
and appliances  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- 
works price of the product  
9015  Surveying (including photo ­
grammetrical surveying), hydro ­
graphic, oceanographic, hydro ­
logical, 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 235
 
(1) (2)  (3) or (4)  
9017  Drawing, marking-out or math ­
ematical 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,  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  Manufacture: 
– from materials of any 
heading, except that of the 
product, and 
– in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 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; psycho ­
logical 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 
– 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 
– 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 236
 
(1) (2)  (3) or (4)  
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, pyro ­
meters, 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 appar ­
atus); 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,  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- works price of the product
 
– 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 non-orig ­
inating 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 237
 
(1) (2)  (3) or (4)  
9029  Revolution counters, production 
counters, taximeters, mile ­
ometers, pedometers and the like; speed indicators and tacho ­
meters, other than those of 
heading 9014 or 9015; strobo ­
scopes
 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 ionising 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 instru ­
ments, appliances and 
machines, not specified or included elsewhere in this Chapter; profile projectors
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- works price of the product
 
9032  Automatic regulating or 
controlling instruments and 
apparatus  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- 
works price of the product  
9033  Parts and accessories (not 
specified or included elsewhere in this Chapter) for machines, appliances, instruments or 
apparatus of Chapter 90
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex- works price of the product
 
ex Chapter 91  Clocks and watches and parts 
thereof; except for:  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- 
works price of the product  
9105  Other clocks  Manufacture in which: 
– the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
– the value of all the non-orig ­
inating 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 non-orig ­
inating 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 238
 
(1) (2)  (3) or (4)  
9110  Complete watch or clock move ­
ments, 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 
– 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 
– 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 
– 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,
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex- works price of the product
 
– 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  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 239
 
(1) (2)  (3) or (4)  
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; prefab ­
ricated buildings; except for:
 Manufacture from materials of 
any heading, except that of the 
product  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product
 
ex 9401 and 
ex 9403  Base metal furniture, incor ­
porating unstuffed cotton cloth 
of a weight of 300 g/m  2 or less  Manufacture from materials of 
any heading, except that of the 
product 
or Manufacture from cotton cloth 
already made up in a form 
ready for use with materials of 
heading 9401 or 9403, provided that: 
– the value of the cloth does not 
exceed 25 % of the ex-works price of the product, and 
– all the other materials used 
are originating and are clas ­
sified in a heading other than heading 9401 or 9403
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
9405  Lamps and lighting fittings 
including searchlights and spot ­
lights and parts thereof, not 
elsewhere specified or included; 
illuminated signs, illuminated name-plates and the like, having a permanently fixed 
light source, and parts thereof 
not elsewhere specified or included
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex- 
works price of the product
 
9406  Prefabricated buildings  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex- 
works price of the product  
ex Chapter 95  Toys, games and sports requi ­
sites; parts and accessories 
thereof; except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 9503  Other toys; reduced-size (scale) 
models and similar recreational models, working or not; puzzles of all kinds
 Manufacture: 
– from materials of any 
heading, except that of the product, and 
– in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the product
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 240
 
(1) (2)  (3) or (4)  
ex 9506  Golf clubs and parts thereof  Manufacture from materials of 
any heading, except that of the product. However, roughly- shaped blocks for making golf- 
club heads may be used
 
ex Chapter 96  Miscellaneous manufactured 
articles; except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 9601 and 
ex 9602  Articles of animal, vegetable or 
mineral carving materials  Manufacture from “worked” 
carving materials of the same heading as the product
 
ex 9603  Brooms and brushes (except for 
besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical 
floor sweepers, not motorised, 
paint pads and rollers, squeegees and mops
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex- works price of the product
 
9605  Travel sets for personal toilet, 
sewing or shoe or clothes 
cleaning  Each item in the set must satisfy 
the rule which would apply to it 
if it were not included in the set. 
However, non-originating articles may be incorporated, provided that their total value 
does not exceed 15 % of the 
ex-works price of the set
 
9606  Buttons, press-fasteners, snap- 
fasteners and press-studs, button moulds and other parts of these 
articles; button blanks
 Manufacture: 
– from materials of any 
heading, except that of the 
product, and 
– 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
 ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 241
 
(1) (2)  (3) or (4)  
9612  Typewriter or similar ribbons, 
inked or otherwise prepared for 
giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, 
with or without boxes
 Manufacture: 
– from materials of any 
heading, except that of the product, and 
– in which the value of all the 
materials used does not 
exceed 50 % of the ex-works price of the product
 
ex 9613  Lighters with piezo-igniter  Manufacture in which the value 
of all the materials of heading 9613 used does not exceed 
30 % of the ex-works price of 
the product
 
ex 9614  Smoking pipes and pipe bowls  Manufacture from roughly- 
shaped blocks  
Chapter 97  Works of art, collectors’ pieces 
and antiques  Manufacture from materials of 
any heading, except that of the 
product  
( 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 ) 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. 
( 4 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 
( 5 ) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the 
manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32. 
( 6 ) A “group” is regarded as any part of the heading separated from the rest by a semicolon. 
( 7 ) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to AST M-D 
1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %. 
( 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.  ▼M5 2000A1318 — EN — 01.10.2012 — 001.001 — 242
 
ANNEX IIIa  
SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND 
APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1  
Printing instructions  
1. Each form shall measure 210 x 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/m
 2 . It shall have a printed green guilloche pattern background making any 
falsification by mechanical or chemical means apparent to the eye.  
2. The competent authorities of the contracting parties may reserve the right to 
print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the 
printer can be identified. It shall also bear a serial number, either printed or 
not, by which it can be identified.
 ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 243
 
▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 244
 
▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 245
 
▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 246
 
▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 247
 
ANNEX IIIb  
SPECIMENS OF MOVEMENT CERTIFICATE EUR-MED AND 
APPLICATION FOR A MOVEMENT CERTIFICATE EUR-MED  
Printing instructions  
1. Each form shall measure 210 x 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/m
 2 . It shall have a printed green guilloche pattern background making any 
falsification by mechanical or chemical means apparent to the eye.  
2. The competent authorities of the contracting parties may reserve the right to 
print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the 
printer can be identified. It shall also bear a serial number, either printed or 
not, by which it can be identified.
 ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 248
 
▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 249
 
▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 250
 
▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 251
 
▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 252
 
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 repro ­
duced.  
Spanish version  
El exportador de los productos incluidos en el presente documento [autorización 
aduanera n  o … (  1 )] declara que, salvo indicación en sentido contrario, estos 
productos gozan de un origen preferencial … (  2 ). 
Czech version  
Vývozce výrobk ů uvedených v tomto dokumentu ( číslo oprávn ění … (  1 )) 
prohlašuje, že krom ě zřetelně označených mají tyto výrobky preferen ční původ 
v … (  2 ). 
Danish version  
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighe ­
dernes 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 
anderes 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 n  o … (  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 ). ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 253  
( 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’.
 Latvian version  
Eksportētājs izstrādājumiem, kuri ietverti šaj ā dokument ā (muitas pilnvara Nr. 
… (  1 )), deklar ē, ka, iz ņemot tur, kur ir cit ādi skaidri noteikts, šiem 
izstrādājumiem ir priekšroc ību izcelsme no … (  2 ). 
Lithuanian version  
Šiame dokumente išvardyt ų prekių eksportuotojas (muitin ės liudijimo Nr. … (  1 )) 
deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (  2 ) preferencin ės kilmės 
prekės. 
Hungarian version  
A jelen okmányban szerepl ő áruk export őre (vámfelhatalmazási szám: … (  1 )) 
kijelentem, hogy eltér ő jelzés hiányában az áruk kedvezményes … (  2 ) szárma­
zásúak.  
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' ori ġini preferenzjali … (  2 ). 
Dutch version  
De exporteur van de goederen waarop dit document van toepassing is (doua ­
nevergunning nr. … (  1 )), verklaart dat, behoudens uitdrukkelijke andersluidende 
vermelding, deze goederen van preferentiële … oorsprong zijn (  2 ). 
Polish version  
Eksporter produktów obj ętych tym dokumentem (upowa żnienie władz celnych nr 
… (  1 )) deklaruje, że z wyjątkiem, gdzie jest to wyra źnie 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 druga če jasno navedeno, ima to blago prefer ­
encialno … (  2 ) poreklo.  
Slovak version  
Vývozca výrobkov uvedených v tomto dokumente ( číslo povolenia … (  1 )) 
vyhlasuje, že okrem zrete ľne označených majú tieto výrobky preferen čný 
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 oikeu ­
tettuja … (  2 ) alkuperätuotteita.  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 254  
( 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’.
 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
  
................................................................................................ ..............................  ( 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)  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 255  
( 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 n  o … (  1 )] declara que, salvo indicación en sentido contrario, estos 
productos gozan de un origen preferencial … (  2 ). 
— cumulation applied with … (name of the country/countries).  
— no cumulation applied (  3 ) 
Czech version  
Vývozce výrobk ů uvedených v tomto dokumentu ( číslo oprávn ění … (  1 )) 
prohlašuje, že krom ě zřetelně označených mají tyto výrobky preferen ční původ 
v … (  2 ). 
— cumulation applied with … (name of the country/countries).  
— no cumulation applied (  3 ) 
Danish version  
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighe ­
dernes tilladelse nr. … (  1 )), erklærer, at varerne, medmindre andet tydeligt er 
angivet, har præferenceoprindelse i … (  2 ). 
— cumulation applied with … (name of the country/countries).  
— 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 anderes angegeben, präferenzbegünstigte … (
 2 ) Ursprungswaren sind.  
— cumulation applied with … (name of the country/countries).  
— 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).  
— no cumulation applied (  3 ) ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 256  
( 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.
 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).  
— 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).  
— no cumulation applied (  3 ) 
French version  
L'exportateur des produits couverts par le présent document [autorisation 
douanière n  o … (  1 )] déclare que, sauf indication claire du contraire, ces 
produits ont l'origine préférentielle … (  2 ). 
— cumulation applied with … (name of the country/countries).  
— 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).  
— no cumulation applied (  3 ) 
Latvian version  
Eksportētājs izstrādājumiem, kuri ietverti šaj ā dokument ā (muitas pilnvara Nr. 
… (  1 )), deklar ē, ka, iz ņemot tur, kur ir cit ādi skaidri noteikts, šiem 
izstrādājumiem ir priekšroc ību izcelsme no … (  2 ). 
— cumulation applied with … (name of the country/countries).  
— no cumulation applied (  3 ) 
Lithuanian version  
Šiame dokumente išvardyt ų prekių eksportuotojas (muitin ės liudijimo Nr. … (  1 )) 
deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (  2 ) preferencin ės kilmės 
prekės. 
— cumulation applied with … (name of the country/countries).  
— no cumulation applied (  3 ) ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 257  
( 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.
 Hungarian version  
A jelen okmányban szerepl ő áruk export őre (vámfelhatalmazási szám: … (  1 )) 
kijelentem, hogy eltér ő jelzés hiányában az áruk kedvezményes … (  2 ) szárma­
zásúak.  
— cumulation applied with … (name of the country/countries).  
— 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' ori ġini preferenzjali … (  2 ). 
— cumulation applied with … (name of the country/countries).  
— no cumulation applied (  3 ) 
Dutch version  
De exporteur van de goederen waarop dit document van toepassing is (doua ­
nevergunning nr. … (  1 )), verklaart dat, behoudens uitdrukkelijke andersluidende 
vermelding, deze goederen van preferentiële … oorsprong zijn (  2 ). 
— cumulation applied with … (name of the country/countries).  
— no cumulation applied (  3 ) 
Polish version  
Eksporter produktów obj ętych tym dokumentem (upowa żnienie władz celnych nr 
… (  1 )) deklaruje, że z wyjątkiem, gdzie jest to wyra źnie określone, produkty te 
mają … (  2 ) preferencyjne pochodzenie.  
— cumulation applied with … (name of the country/countries).  
— 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).  
— no cumulation applied (  3 ) 
Slovenian version  
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. 
… (  1 )), izjavlja, da, razen če ni druga če jasno navedeno, ima to blago prefer ­
encialno … (  2 ) poreklo.  
— cumulation applied with … (name of the country/countries).  
— no cumulation applied (  3 ) ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 258  
( 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.
 Slovak version  
Vývozca výrobkov uvedených v tomto dokumente ( číslo povolenia … (  1 )) 
vyhlasuje, že okrem zrete ľne označených majú tieto výrobky preferen čný 
pôvod v … (  2 ). 
— cumulation applied with … (name of the country/countries).  
— 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 oikeu ­
tettuja … (  2 ) alkuperätuotteita.  
— cumulation applied with … (name of the country/countries).  
— 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).  
— no cumulation applied (  3 ) 
Arabic version
  
— cumulation applied with … (name of the country/countries).  
— 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)  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 259  
( 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'S DECLARATION  
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 repro ­
duced.
  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 260
 
▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 261
 
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.
 ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 262
 
▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 263
 
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 Morocco 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 
Morocco 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.  ▼M4 2000A1318 — EN — 01.10.2012 — 001.001 — 264
 
PROTOCOL 5  
on mutual assistance in customs matters between the administrative 
authorities  
Article 1  
Definitions  
For the purposes of this Protocol:  
(a) ‘customs legislation’ shall mean any statutory or regulatory 
provision applicable in the territory of the Contracting Parties governing the import, export, transit of goods and their placing under any customs procedure, including measures of prohibition, restriction and control adopted by the Parties concerned;
 
(b) ‘applicant authority’ shall mean a competent administrative 
authority which has been appointed by a Contracting Party for this purpose and which makes a request for assistance in customs matters;
 
(c) ‘requested authority’ shall mean a competent administrative 
authority which has been appointed by a Contracting Party for this purpose and which receives a request for assistance in customs matters;
 
(d) ‘personal data’ shall mean any data relating to an identified or 
identifiable natural person.  
Article 2  
Scope  
1. The Contracting Parties shall assist each other, within their areas 
of responsibility, according to the procedures and under the conditions laid down in this Protocol, with a view to the prevention, investigation and detection of operations that contravene customs legislation.
 
2. Assistance in customs matters, as provided for in this Protocol, 
applies to any administrative authority of the Contracting Parties which is competent for the application of this Protocol. It shall not prejudice the rules governing mutual assistance in criminal matters. Nor shall it cover information obtained under powers exercised at the request of 
judicial authorities, unless those authorities so agree.
 
Article 3  
Assistance on request  
1. At the request of the applicant authority, the requested authority 
shall furnish it with all relevant information to enable it to ensure that customs legislation is correctly applied, in particular information regarding detected or projected operations which contravene or would contravene such legislation.
 
2. At the request of the applicant authority, the requested authority 
shall inform it whether goods exported from the territory of one of the Contracting Parties have been properly imported into the territory of the other Party, specifying, where appropriate, the customs procedure applying to the goods.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 265
 
3. At the request of the applicant authority, the requested authority 
shall undertake surveillance, in accordance with its own legislation, of:  
(a) natural or legal persons in respect of whom there are reasonable 
grounds for believing that they are engaging in or have engaged in operations which contravene customs legislation;
 
(b) places where stocks of goods have been assembled in such a way 
that there are reasonable grounds for supposing that they are intended as supplies for operations contrary to the legislation of the other Contracting Parties;
 
(c) movements of goods notified as possibly involving operations that 
contravene customs legislation;  
(d) means of transport for which there are reasonable grounds for 
believing that they have been, are or may be, used for the purpose of contravening customs legislation.
 
Article 4  
Spontaneous assistance  
The Contracting Parties shall provide each other, in accordance with 
their laws, rules and other legal instruments, with assistance if they consider that to be necessary for the correct application of customs legislation, particularly when they obtain information pertaining to:
 
— operations which contravene or which they believe to be contra ­
vention of such legislation and which may be of interest to the other Contracting Parties,
 
— new means or methods employed in realising such operations,  
— goods known to be involved in operations contravening customs 
legislation,  
— natural or legal persons in respect of whom there are reasonable 
grounds for believing that they are engaging in or have engaged in operations which contravene customs legislation,
 
— means of transport for which there are reasonable grounds for 
believing that they have been, are or may be used in the contra ­
vening of customs legislation.  
Article 5  
Delivery/Notification  
At the request of the applicant authority, the requested authority shall in 
accordance with its legislation take all necessary measures in order:  
— to deliver any document,  
— to notify any decision,  
falling within the scope of this Protocol to an addressee, residing or 
established in its territory. In such a case Article 6(3) is applicable.  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 266
 
Article 6  
Form and substance of requests for assistance  
1. Requests pursuant to this Protocol shall be made in writing. 
Documents deemed useful to help respond to such requests shall accompany the request. When required because of the urgency of the situation, oral requests may be accepted, but must be confirmed in writing immediately.
 
2. Requests pursuant to paragraph 1 shall include the following 
information:  
(a) the applicant authority making the request;  
(b) the measure requested;  
(c) the object of and the reason for the request;  
(d) the laws, rules and other legal elements involved;  
(e) indications as exact and comprehensive as possible on the natural or 
legal persons being the target of the investigations;  
(f) a summary of the relevant facts and of the enquiries already carried 
out, except in cases provided for in Article 5.  
3. Requests shall be submitted in an official language of the 
requested authority or in a language acceptable to such authority.  
4. If a request does not met the formal requirements, its correction or 
completion may be demanded; the ordering of precautionary measures may, however, take place.
 
Article 7  
Execution of requests  
1. In order to comply with a request for assistance, the requested 
authority shall proceed, within its competence and available resources, as though it were acting on its own account or at the request of other authorities of that same Contracting Party, by supplying information already possessed, by carrying out appropriate enquiries or by arranging for them to be carried out. This provision shall apply also to the administrative department to which the request has been addressed by the requested authority when the latter cannot act on its own.
 
2. Requests for assistance shall be excecuted in accordance with the 
laws, rules and other legal instruments of the requested Contracting Party.
 
3. Duly authorised officials of a Contracting Party may, with the 
agreement of the other Contracting Party involved and within the conditions laid down by the latter, obtain from the offices of the requested authority or other authority for which the requested authority is responsible, information relating to the operations contra ­
vening or likely to contravene customs legislation which the applicant authority needs for the purposes of this Protocol.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 267
 
4. Officials of a Contracting Party may, with the agreement of the 
other Contracting Party involved and within the conditions laid down by the latter, be present at enquiries carried out in the latter's territory.
 
Article 8  
Form in which information is to be communicated  
1. The requested authority shall communicate results of enquiries to 
the applicant authority in the form of documents, certified copies of documents, reports and the like.
 
2. The documents provided for in paragraph 1 may be replaced by 
computerised information produced in any form for the same purpose.  
Article 9  
Exceptions to the obligation to provide assistance  
1. The Contracting Parties may refuse to give assistance as provided 
for in this Protocol, where to do so would:  
(a) be likely to prejudice Morocco's sovereignty or that of a Member 
State of the Community whose assistance has been requested 
pursuant to this Protocol; or  
(b) be likely to prejudice their public policy, security or other essential 
interests; or  
(c) involve legislation other than customs legislation; or  
(d) violate an industrial, commercial or professional secret.  
2. Where the applicant authority asks for assistance which it would 
itself be unable to provide if so asked, it shall draw attention to that fact in its request. It shall then be left to the requested authority to decide how to respond to such a request.
 
3. If assistance is denied, the decision and the reasons therefor must 
be notified to the applicant authority without delay.  
Article 10  
Obligation to observe confidentiality  
1. Any information communicated in whatsoever form pursuant to 
this Protocol shall be of a confidential nature. It shall be covered by the obligation of official secrecy and shall enjoy the protection extended to like information under the relevant legislation of the Contracting Party which received it and the corresponding provisions applying to the Community authorities.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 268
 
2. Personal data may be communicated only where the level of 
protection granted to persons laid down in the legislation of the Contracting Parties is equivalent. The Contracting Parties must ensure at least a level of protection based on the principles contained in the Annex to this Protocol.
 
Article 11  
Use of information  
1. Information obtained, including information relating to personal 
data, shall be used solely for the purposes of this Protocol and may be used within each Contracting Party for other purposes only with the prior written consent of the administrative authority which furnished the information and shall be subject to any restrictions laid down by that authority. These provisions shall not be applicable when the information obtained for the purposes of this Protocol could also be used for the purposes of fighting against illicit trafficking of narcotic drugs and psychotropic substances. Such information may be communicated to other authorities directly involved in combating illicit drug traffic, within the limits of Article 2.
 
2. Paragraph 1 shall not impede the use of information in any judicial 
or administrative proceedings subsequently instituted for failure to comply with customs legislation. The competent authority which provided the information shall be informed immediately of such use.
 
3. The Contracting Parties may, in their records of evidence, reports 
and testimonies and in proceedings and charges brought before the courts, use as evidence information obtained and documents consulted in accordance with the provisions of this Protocol.
 
Article 12  
Experts and witnesses  
1. An official of a requested authority may be authorised to appear, 
within the limitations of the authorisation granted, as expert or witness in judicial or administrative proceedings regarding the matters covered by this Protocol in the jurisdiction of the other Contracting Party, and produce such objects, documents or authenticated copies thereof, as may be needed for the proceedings. The request for an appearance must indicate specifically on what matters and by virtue of what title or qualification the official will be questioned.
 
2. The authorised official shall enjoy the protection guaranteed by 
existing legislation to officials of the applicant authority on its territory.  
Article 13  
Assistance expenses  
The Contracting Parties shall waive all claims on each other for the 
reimbursement of expenses incurred pursuant to this Protocol, except, as appropriate, for expenses to experts, witnesses, interpreters and trans ­
lators who are not dependent upon public services.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 269
 
Article 14  
Implementation  
1. The implementation of this Protocol shall be entrusted to the 
national customs authorities of Morocco on the one hand and the competent services of the Commission of the European Communities and, where appropriate, the customs authorities of the Member States on the other. They shall decide on all practical measures and arrangements necessary for its application, taking into consideration rules in the field of data protection. They may, through the Customs Cooperation Committee set up by Article 40 of Protocol 4, recommend to the Association Council, amendments which they consider should be made to this Protocol.
 
2. The Contracting Parties shall consult other and subsequently keep 
each other informed of the detailed rules of implementation which are adopted in accordance with the provisions of this Protocol.
 
Article 15  
Complementarity  
1. This Protocol shall complement and not impede the application of 
any agreements on mutual assistance which have been concluded or may be concluded by individual or several Member States of the European Union and Morocco. Nor shall it preclude more extensive mutual assistance granted under such agreements.
 
2. Without prejudice to Article 11, these agreements shall not 
prejudice Community provisions governing the communication between the competent services of the Commission and the customs authorities of the Member States of any information obtained in customs matters which could be of Community interest.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 270
 
ANNEX  
FUNDAMENTAL PRINCIPLES APPLICABLE TO DATA PROTECTION  
1. Personal data undergoing computer processing must be:  
(a) obtained and processed fairly and lawfully;  
(b) kept for explicit and legitimate purposes and not further used in a way 
incompatible with those purposes;  
(c) appropriate, relevant and not excessive in relation to the purposes for 
which they are collected;  
(d) accurate and, where necessary, kept up to date;  
(e) kept in a form which permits identification of the person concerned for 
no longer than is necessary for the procedure for which the data were collected.
 
2. Personal data revealing racial origin, political or religious opinions or other 
beliefs, and data concerning a person's health or sex life, may not undergo 
computer processing except where suitable safeguards are provided by 
national law. These provisions apply also to personal data relating to criminal convictions.
 
3. Appropriate security measures must be taken to ensure that personal data 
recorded in computer filing systems are protected against unlawful 
destruction or accidental loss and against unauthorised alteration, disclosure or access.
 
4. Any person must have the right to:  
(a) establish whether personal data relating to him are kept in a computer 
filing system, the purposes for which they are mainly used and the identity and normal place of residence or work of the person responsible for the filing system;
 
(b) obtain at reasonable intervals, and without excessive delay or expense, 
confirmation as to the existence of a computer filing system containing personal data relating to him and communication of such data in an intelligible form;
 
(c) obtain, as appropriate, the rectification or erasure of such data where 
they have been processed in violation of the provisions laid down by the national legislation applying the fundamental principles contained in paragraphs 1 and 2 of this Annex;
 
(d) have access to legal remedies if no action is taken on a request for 
communication or, where appropriate, the communication, rectification or erasure referred to in points (b) and (c) above.
 
5.1. Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex are 
allowed only in the cases below.  
5.2. Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex 
may be allowed where provided for in the legislation of the Contracting Party and where such derogation constitutes a necessary measure in a 
democratic society and is intended to:
 
(a) safeguard national security, public order or a State's financial interests 
or prevent criminal offences;  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 271
 
(b) protect the data subjects or the rights and freedoms of others.  
5.3. In the case of computerised filing systems containing personal data used for 
statistical purposes or scientific research, the rights referred to in paragraphs 4(b), (c) and (d) of this Annex may be restricted by law where such use is clearly unlikely to constitute an invasion of privacy of the data subjects.
 
6. No provision in this Annex is to be interpreted as restricting or prejudicing 
a Contracting Party's power to grant data subjects wider protection than that provided for in this Annex.
 ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 272
 
FINAL ACT  
The plenipotentiaries of:  
THE KINGDOM OF BELGIUM,  
THE KINGDOM OF DENMARK,  
THE FEDERAL REPUBLIC OF GERMANY,  
THE HELLENIC REPUBLIC,  
THE KINGDOM OF SPAIN,  
THE FRENCH REPUBLIC,  
IRELAND,  
THE ITALIAN REPUBLIC,  
THE GRAND DUCHY OF LUXEMBOURG,  
THE KINGDOM OF THE NETHERLANDS,  
THE REPUBLIC OF AUSTRIA,  
THE PORTUGUESE REPUBLIC,  
THE REPUBLIC OF FINLAND,  
THE KINGDOM OF SWEDEN,  
THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN 
IRELAND,  
Contracting Parties to the Treaty establishing the European Community and the 
Treaty establishing the European Coal and Steel Community,  
hereinafter referred to as ‘the Member States’, and  
of the EUROPEAN COMMUNITY and the EUROPEAN COAL AND STEEL 
COMMUNITY,  
hereinafter referred to as ‘the Community’,  
of the one part, and  
the plenipotentiaries of the KINGDOM OF MOROCCO, hereinafter referred to 
as ‘Morocco’,  
of the other part,  
meeting at Brussels on the twentieth day of February in the year one thousand 
nine hundred and ninety-six for the signature of the Euro-Mediterranean 
Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part, hereinafter referred to as ‘Euro-Mediterranean Agreement’, have adopted the 
following texts:
 
the Euro-Mediterranean Agreement, the Annexes thereto and the following 
Protocols: 
Protocol 1  concerning the arrangements applicable to the importation 
into the European Union of agricultural products, 
processed agricultural products, fish and fishery products originating in the Kingdom of Morocco
 
Protocol 2  concerning the arrangements applicable to the importation 
into the kingdom of Morocco of agricultural products, processed agricultural products, fish and fishery products originating in the European Union
 ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 273
 
Protocol 4  concerning the definition of the concept of ‘originating 
products’ and methods of administrative cooperation  
Protocol 5  on mutual assistance in customs matters between the 
administrative authorities.  
The plenipotentiaries of the Member States and of the Community and the 
plenipotentiaries of Morocco have adopted the texts of the Joint Declarations listed below and annexed to this Final Act:
 
Joint Declaration relating to Article 5 of the Agreement  
Joint Declaration relating to Article 10 of the Agreement  
Joint Declaration relating to Article 12 of the Agreement  
Joint Declaration relating to Article 33 of the Agreement  
Joint Declaration relating to Article 39 of the Agreement  
Joint Declaration relating to Article 42 of the Agreement  
Joint Declaration relating to Article 43 of the Agreement  
Joint Declaration relating to Article 49 of the Agreement  
Joint Declaration relating to Article 50 of the Agreement  
Joint Declaration relating to Article 51 of the Agreement  
Joint Declaration relating to Article 64 of the Agreement  
Joint Declaration relating to Article 65 of the Agreement  
Joint Declaration relating to Articles 34, 35, 76 and 77 of the Agreement  
Joint Declaration relating to Article 90 of the Agreement  
Joint Declaration relating to Article 96 of the Agreement  
Joint Declaration relating to textiles  
Joint Declaration relating to readmission.  
The plenipotentiaries of the Member States and of the Community and the 
plenipotentiaries of Morocco have also taken note of the Agreements in the 
form of an Exchange of Letters mentioned below and attached to this Final Act:  
Agreement in the form of an Exchange of Letters between the Community 
and the Kingdom of Morocco under Article 12(1) concerning elimination of 
the reference prices applied by Morocco to imports of certain textile and clothing products.
 
Agreement in the form of an Exchange of Letters between the Community 
and the Kingdom of Morocco relating to Article 1 of Protocol 1 and concerning imports into the Community of fresh cut flowers and flower buds falling within subheading 0603 10 of the Common Customs Tariff.
 
The plenipotentiaries of Morocco have taken note of the Declaration by the 
European Community mentioned below and annexed to this Final Act:  
Declaration relating to Article 29 of the Agreement.  
The plenipotentiaries of the Member States and of the Community have taken 
note of the Declarations by Morocco mentioned below and annexed to this Final 
Act: 
1. Declaration on cooperation in nuclear energy  
2. Declaration on investment  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 274
 
3. Declaration on the safeguarding of Morocco's interests.  
Hecho en Bruselas, el veintiséis de febrero de mil novecientos noventa y seis.  
Udfærdiget i Bruxelles, den seksogtyvende februar nitten hundrede og seks ­
oghalvfems.  
Geschehen zu Brüssel am sechsundzwanzigsten Februar neunzehnhundertsechs ­
undneunzig.  
Έγινε  στις Βρυξέλλες , στις είκοσι  έξι Φεβρουαρίου  χίλια  εννιακόσια  ενενήντα  
έξι. 
Done at Βrussels on the twenty-sixth day of February in the year one thousand 
nine hundred and ninety-six.  
Fait à Bruxelles, le vingt-six février mil neuf cent quatre-vingt-seize.  
Fatto a Bruxelles, addì ventisei febbraio millenovecentonovantasei.  
Gedaan te Brussel, de zesentwintigste februari negentienhonderd zesennegentig.  
Feito em Bruxelas, em vinte e seis de Fevereiro de mil novecentos e noventa e 
seis. 
Tehty Brysselissä kahdentenakymmenentenäkuudentena päivänä helmikuuta 
vuonna tuhatyhdeksänsataayhdeksänkymmentäkuusi.  
Som skedde i Bryssel den tjugosjätte februari nittonhundranittiosex.
  
Pour le Royaume de Belgique  
Voor het Koninkrijk België  
Für das Königreich Belgien
  
Cette signature engage également la Communauté française, la Communauté 
flamande, la Communauté germanophone, la Région wallonne, la Région 
flamande et la Région de Bruxelles-Capitale.  
Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de Franse Ge ­
meenschap, de Duitstalige Gemeenschap, het Vlaamse Gewest, het Waalse Ge ­
west en het Brusselse Hoofdstedelijke Gewest.  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 275
 
Diese Unterschrift verbindet zugleich die Deutschsprachige Gemeinschaft, die 
Flämische Gemeinschaft, die Französische Gemeinschaft, die Wallonische Regi ­
on, die Flämische Region und die Region Brüssel-Hauptstadt.  
På Kongeriget Danmarks vegne
  
Für die Bundesrepublik Deutschland
  
Για την Ελληνική  Δημοκρατία
  
Por el Reino de España
  
Pour la République française
  
Thar cheann Na hÉireann  
For Ireland
  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 276
 
Per la Repubblica italiana
  
Pour le Grand-Duché de Luxembourg
  
Voor het Koninkrijk der Nederlanden
  
Für die Republik Österreich
  
Suomen tasavallan puolesta
  
För Konungariket Sverige
  
Pela República Portuguesa
  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 277
 
For the United Kingdom of Great Britain and Northern Ireland
  
Por las Comunidades Europeas  
For De Europæiske Fællesskaber  
Für die Europäischen Gemeinschaften  
Για τις Ευρωπαϊκές  Κοινότητες  
For the European Communities  
Pour les Communautés européennes  
Per le Comunità europee  
Voor de Europese Gemeenschappen  
Pelas Comunidades Europeias  
Euroopan yhteisöjen puolesta  
På Europeiska gemenskapernas vägnar
  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 278
 
JOINT DECLARATIONS  
Joint Declaration relating to Article 5 of the Agreement  
1. The Parties hereby agree that political dialogue at Ministerial level 
should take place at least once a year.  
2. The Parties consider that political dialogue should be established 
between the European Parliament and the Moroccan parliamentary institutions.
 
Joint Declaration relating to Article 10 of the Agreement  
The two Parties hereby agree to establish jointly the separate specifi ­
cation by Morocco of an agricultural component in the import duties in force on goods originating in the Community before the entry into force of the Agreement in respect of the products appearing in list 2 in Annex 2 to the Agreement.
 
This principle will also apply to the products appearing in list 3 in 
Annex 2 to the Agreement before elimination of the industrial component begins.
 
Should Morocco raise the duties in force on 1 January 1995 for the 
products mentioned above owing to the agricultural component, it will accord the Community a 25 % reduction on the increase in duties.
 
Joint Declaration relating to Article 12 of the Agreement  
1. With regard to textiles and clothing, the Parties hereby agree that the 
schedule for the elimination of reference prices and the tariff reduction which are referred to in Article 12(1) shall be agreed upon through an Exchange of Letters before the Agreement is signed.
 
2. With regard to the products affected by the tariff-dismantling referred 
to in Article 12(2), it is understood that a checking system shall be established in Morocco with technical assistance from the Community. Morocco shall undertake to establish such a checking system by 31 December 1999.
 
Joint Declaration relating to Article 33 of the Agreement  
It is understood that the concept of convertibility of current payments is 
to be interpreted in accordance with Article VIII of the Articles of Agreement of the International Monetary Fund.
 
Joint Declaration relating to Article 39 of the Agreement  
Under the Agreement, the Parties agree that intellectual, industrial and 
commercial property comprises, in particular, copyright, including copyright in computer programs, and neighbouring rights, commercial trademarks and geographical descriptions including designation of origin, industrial designs and models, patents, configuration plans (topographies) of integrated circuits, protection of undisclosed information and protection against unfair competition in accordance with Article 10(a) of the Paris Convention for the protection of industrial property in the 1967 Act of Stockholm (Paris Union).  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 279
 
Joint Declaration relating to Article 42 of the Agreement  
The Contracting Parties reaffirm the importance they attach to decen ­
tralised cooperation programmes as an additional means of promoting the exchange of experience and transfer of knowledge in the Mediter ­
ranean region and between the European Community and its partners.
 
Joint Declaration relating to Article 43 of the Agreement  
The Parties hereby agree that within the context of economic 
cooperation provision shall be made for technical assistance in matters relating to safeguard clauses and anti-dumping checks.
 
Joint Declaration relating to Article 49 of the Agreement  
The Contracting Parties recognise the need to modernise the Moroccan 
productive sector in order to adapt it better to the realities of the inter ­
national and European economy.  
The Community will give its support to Morocco in implementing a 
support programme in the industrial sectors to benefit from restructuring and updating in order to cope with difficulties which may stem from the liberalisation of trade and in particular the dismantling of tariffs.
 
Joint Declaration relating to Article 50 of the Agreement  
The Contracting Parties attach importance to boosting the flow of direct 
investment to Morocco.  
They agree to expand Morocco's access to Community investment 
promotion instruments in accordance with the relevant Community 
provisions.  
Joint Declaration relating to Article 51 of the Agreement  
The Parties hereby agree to implement the cooperation referred to in 
Article 51 as soon as possible and to give it priority.  
Joint Declaration relating to Article 64 of the Agreement  
1. Without prejudice to the conditions and procedures applicable in each 
Member State, the Parties will examine the matter of access to a Member State's labour market of the spouse and children, legally resident under family reunification arrangements, of Moroccan workers legally employed on the territory of a Member State, except for seasonal workers, those on secondment or on placement, for the duration of the worker's authorised stay.
 
2. With regard to the absence of discrimination as regards redundancy, 
Article 64(1) may not be invoked to obtain renewal of a residence permit. The granting, renewal or refusal of a residence permit shall be governed by the legislation of each Member State and the bilateral agreements and conventions in force between Morocco and the Member State.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 280
 
Joint Declaration relating to Article 65 of the Agreement  
It is understood that the term ‘members of their family’ shall be defined 
according to the national legislation of the host country concerned.  
Joint Declaration relating to Articles 34, 35, 76 and 77 of the 
Agreement  
If, during the progressive implementation of the Agreement, Morocco 
experiences serious balance of payments difficulties, Morocco and the Community may hold consultations to work out the best ways and means of helping Morocco cope with these difficulties.
 
Such consultations will take place in conjunction with the International 
Monetary Fund.  
Joint Declaration relating to Article 90 of the Agreement  
1. The Parties agree, for the purpose of the correct interpretation and 
practical application of this Agreement, that the term ‘cases of special 
urgency’ in Article 90 means a case of the material breach of the Agreement by one of the Parties. A material breach of the Agreement consists in:
 
— repudiation of the Agreement not sanctioned by the general rules 
of international law,  
— violation of the essential elements of the Agreement agreed to in 
Article 2.  
2. The Parties agree that the ‘appropriate measures’ referred to in 
Article 90 of the Agreement are measures taken in accordance with international law. If a Party takes measure in a case of special urgency as provided for under Article 90, the other Party may avail itself of the procedure relating to settlement of disputes.
 
Joint Declaration relating to Article 96 of the Agreement  
The advantages which Morocco derives from the arrangements granted 
to it by France under the Protocol on goods originating in and coming 
from certain countries and enjoying special treatment when imported into a Member State, annexed to the Treaty establishing the European Community, have been taken into account in this Agreement. As a result, these special arrangements must be considered repealed from the date on which the Agreement enters into force.
 
Joint Declaration relating to textiles  
It is understood that the arrangements for textile products will be the 
subject of a special protocol, to be concluded by 31 December 1995, on the basis of the provisions of the arrangement in force in 1995.
 
Joint Declaration relating to readmission  
The Parties hereby agree to adopt bilaterally the appropriate provisions 
and measures to cover readmission of their nationals in cases in which the latter have left their countries. For those purposes, in the case of the Member States of the European Union, ‘nationals’ shall be taken to mean Member State nationals as defined for Community purposes.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 281
 
AGREEMENT IN THE FORM OF AN EXCHANGE OF 
LETTERS  
between the Community and the Kingdom of Morocco under 
Article 12(1) concerning elimination of the reference prices applied by Morocco to imports of certain textile and clothing 
products
 
A. Letter from the Community  
Sir, 
Under Article 12(1) of the Euro-Mediterranean Association Agreement 
and the relevant Joint Declaration thereto, the Parties, without prejudice to the other provisions of Article 12(1), have agreed as follows:
 
1. The reference prices applicable to textile products and articles of 
clothing originating in the Community classified within Chapters 51 to 63 inclusive and listed in Annex 5 to the Agreement shall be reduced as from the date of the Agreement's entry into force to 75 % of the reference prices applied  erga omnes .
 
The reductions to be applied at the beginning of the second and third 
years shall be fixed by the Association Council, but shall not be less 
than the reduction applied for the first year, i.e. 25 %. In fixing the rate of reduction the Association Council shall take, account,  inter 
alia, of progress made in setting up the control and verification 
machinery which Morocco is to develop with the aid of Community technical assistance in those fields referred to in the Joint Declaration on Article 43 of the Agreement.
 
2. The reference prices applied  erga omnes  by Morocco shall be elim ­
inated in respect of products originating in the Community in 
accordance with the following timetable:  
— upon the Agreement's entry into force the reference prices shall 
be eliminated in respect of a quarter of the products to which they apply,
 
— one year after the Agreement's entry into force the reference 
prices shall be eliminated in respect of half of the products to which they apply,
 
— two years after the Agreement's entry into force the reference 
prices shall be eliminated in respect of three-quarters of the products to which they apply,
 
— three years after the Agreement's entry into force all the reference 
prices shall be eliminated.  
The above elimination procedure shall apply to the list of products 
subject to Moroccan reference prices  erga omnes  on the date on 
which elimination is to take place.  
I should be obliged if you would confirm that your Government is in 
agreement with the above.  
Please accept, Sir, the assurance of my highest consideration.  
On behalf of the Council of the European Union  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 282
 
B. Letter from the Kingdom of Morocco  
Sir, 
I have the honour to acknowledge receipt of your letter of today's date, 
which reads as follows:  
‘Under Article 12(1) of the Euro-Mediterranean Association 
Agreement and the relevant Joint Declaration thereto, the Parties, without prejudice to the other provisions of Article 12(1), have agreed as follows:
 
1. The reference prices applicable to textile products and articles of 
clothing originating in the Community classified within Chapters 51 to 63 inclusive and listed in Annex 5 to the Agreement shall be reduced as from the date of the Agreement's entry into force to 75 % of the reference prices applied  erga omnes .
 
The reductions to be applied at the beginning of the second and 
third years shall be fixed by the Association Council, but shall not be less than the reduction applied for the first year, i.e. 25 %. In fixing the rate of reduction the Association Council shall take account,  inter alia,  of progress made in setting up the control and 
verification machinery which Morocco is to develop with the aid of Community technical assistance in those fields referred to in the Joint Declaration on Article 43 of the Agreement.
 
2. The reference prices applied  erga omnes  by Morocco shall be 
eliminated in respect of products originating in the Community in 
accordance with the following timetable:  
— upon the Agreement's entry into force the reference prices 
shall be eliminated in respect of a quarter of the products to which they apply,
 
— one year after the Agreement's entry into force the reference 
prices shall be eliminated in respect of half of the products to which they apply,
 
— two years after the Agreement's entry into force the reference 
prices shall be eliminated in respect of three-quarters of the products to which they apply,
 
— three years after the Agreement's entry into force all the 
reference prices shall be eliminated.  
The above elimination procedure shall apply to the list of products 
subject to Moroccan reference prices  erga omnes  on the date on 
which elimination is to take place.  
I should be obliged if you would confirm that your Government is in 
agreement with the above.’  
I have the honour to confirm that my Government is in agreement with 
the contents of your letter.  
Please accept, Sir, the assurance of my highest consideration.  
For the Government of the Kingdom of Morocco  
▼M2 __________  ▼B 2000A1318 — EN — 01.10.2012 — 001.001 — 283
 
DECLARATION BY THE COMMUNITY  
Declaration relating to Article 29 of the Agreement  
1. If Morocco concludes agreements with other Mediterranean countries 
with a view to establishing free trade, the European Community is willing to consider cumulation of origin in its trade with those coun ­
tries.
 
2. The Community points to the conclusions of the Cannes European 
Council, which emphasise the importance of phasing in cumulation of origin among all the Parties in a manner similar to that proposed by the Community for the countries of central and eastern Europe, in order to establish a Euro-Mediterranean free-trade area.
 
With that aim in mind, the Community has decided that it will 
propose to Morocco that there be a harmonisation of rules of origin with those established by the agreements with other Medi ­
terranean countries, which are the same as the rules in the agreements with the countries of central and eastern Europe, once those rules become applicable in a Mediterranean country.
 
DECLARATIONS BY MOROCCO  
1. Declaration on cooperation in nuclear energy  
Morocco, which has signed the non-proliferation treaty, wishes to 
develop cooperation in nuclear energy with the Community in the future.
 
2. Declaration on investment  
As part of cooperation in the field of investment, Morocco wishes 
consideration to be given to the possibility of establishing a guarantee fund for European investment.
 
3. Declaration on the safeguarding of Morocco's interests  
Morocco wishes its interests to be taken into account where any 
concession and advantages are granted to other Mediterranean non- member countries under future agreements concluded between those countries and the European Community.  ▼
B 2000A1318 — EN — 01.10.2012 — 001.001 — 284