1977A5118 — EN — 01.03.1994 — 001.001

This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents

Amended by:









▼B

COOPERATION AGREEMENT

between the European Economic Community and the Syrian Arab Republic







HIS MAJESTY THE KING OF THE BELGIANS, HER MAJESTY THE QUEEN OF DENMARK, THE PRESIDENT OF THE FEDERAL REPUBLIC OF GERMANY, THE PRESIDENT OF THE FRENCH REPUBLIC, THE PRESIDENT OF IRELAND, THE PRESIDENT OF THE ITALIAN REPUBLIC, HIS ROYAL HIGHNESS THE GRAND DUKE OF LUXEMBOURG, HER MAJESTY THE QUEEN OF THE NETHERLANDS, HER MAJESTY THE QUEEN OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND, and THE COUNCIL OF THE EUROPEAN COMMUNITIES, of the one part, and THE PRESIDENT OF THE SYRIAN ARAB REPUBLIC, of the other part, PREAMBLE WISHING to demonstrate their common desire to maintain and strengthen their friendly relations in accordance with the principles of the United Nations Charter, RESOLVED to establish wide-ranging cooperation which will contribute to Syria’s economic and social development and help to strengthen relations between the Community and Syria, RESOLVED to promote, having regard to their respective levels of development, economic and trade cooperation between the Community and Syria and to provide a sound basis therefor in conformity with their international obligations, RESOLVED to establish a new model for relations between developed and developing States, compatible with the aspirations of the international community towards a more just and more balanced economic order, HAVE DECIDED to conclude this Agreement, and to this end have designated as their Plenipotentiaries: HAVE DECIDED to conclude this Agreement, and to this end have designated as their Plenipotentiaries: HIS MAJESTY THE KING OF THE BELGIANS: Renaat VAN ELSLANDE, Minister for Foreign Affairs; HER MAJESTY THE QUEEN OF DENMARK: Jens CHRISTENSEN, Ambassador, Permanent Under-Secretary; THE PRESIDENT OF THE FEDERAL REPUBLIC OF GERMANY: Hans-Dietrich GENSCHER, Federal Minister for Foreign Affairs; THE PRESIDENT OF THE FRENCH REPUBLIC: Louis de GUIRINGAUD, Minister for Foreign Affairs; THE PRESIDENT OF IRELAND: Garret FITZGERALD, Minister for Foreign Affairs; THE PRESIDENT OF THE ITALIAN REPUBLIC: Arnaldo FORLANI, Minister for Foreign Affairs; HIS ROYAL HIGHNESS THE GRAND DUKE OF LUXEMBOURG: Gaston THORN, President and Minister for Foreign Affairs of the Government of the Grand Duchy of Luxembourg; HER MAJESTY THE QUEEN OF THE NETHERLANDS: Max van der STOEL, Minister for Foreign Affairs of the Kingdom of the Netherlands; HER MAJESTY THE QUEEN OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND: Anthony CROSLAND MP, Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom of Great Britain and Northern Ireland; THE COUNCIL OF THE EUROPEAN COMMUNITIES: Anthony CROSLAND MP, President in Office of the Council of the European Communities, Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom of Great Britain and Northern Ireland; Claude CHEYSSON, Member of the Commission of the European Communities; THE PRESIDENT OF THE SYRIAN ARAB REPUBLIC: Mohammed IMADI, Minister of Economic Affairs and Foreign Trade.







Article 1

The object of this Agreement between the Community and Syria is to promote overall cooperation between the Contracting Parties with a view to contributing to the economic and social development of Syria and helping to strengthen relations between the Parties. To this end provisions and measures will be adopted and implemented in the fields of economic, technical and financial cooperation and of trade.







TITLE I

ECONOMIC, TECHNICAL AND FINANCIAL COOPERATION

Article 2

The Community and Syria shall institute cooperation with the aim of contributing to Syria’s development by means of efforts complementary to those made by Syria itself, and of strengthening existing economic links on as broad a basis as possible for the mutual benefit of the Parties.

Article 3

In order to achieve the cooperation referred to in Article 2, account shall be taken, in particular, of the following:

— the objectives and priorities of Syria’s development plans and programmes,

— the importance of schemes into which different operations are integrated,

— the importance of promoting regional cooperation between Syria and other States.

Article 4

1. The purpose of cooperation between the Community and Syria shall be to promote, in particular:

— participation by the Community in the efforts made by Syria to develop its production and economic infrastructure in order to diversify its economic structure. Such participation should be connected, in particular, with the industrialization of Syria and the modernization of its agriculture,

— the marketing and promotion of sales of products exported by Syria,

— industrial cooperation aimed at boosting Syria’s industrial production through measures: — — to encourage participation by the Community in the implementation of Syria’s industrial development programmes, — to foster the organization of contacts and meetings between Syrian and Community industrial policy-makers, promoters and firms in order to promote the establishment of new relations in the industrial field in conformity with the objectives of the Agreement, — to facilitate the acquisition on favourable terms of patents and other industrial property by means of financing in conformity with Protocol 1 and/or by other appropriate arrangements with undertakings and institutions in the Community, — to permit the removal of non-tariff and non-quota barriers likely to impede access to either market,

— cooperation in the fields of science, technology and the protection of the environment,

— participation by Community operators in programmes for the exploration, production and processing of Syria’s resources and any activities which would develop these resources on the spot, and the proper performance of cooperation and investment contracts concluded for this purpose between their operators,

— cooperation in the fisheries sector,

— the encouragement of private investments which are in the mutual interest of both Parties,

— exchange of information on the economic and financial situation, and on developments therein, as required for the proper functioning of the Agreement.

2. The Contracting Parties may decide on further areas of cooperation.

Article 5

1. The Cooperation Council shall periodically define the guidelines of cooperation for the purpose of attaining the aims set out in the Agreement.

2. The Cooperation Council shall be responsible for seeking ways and means of establishing cooperation in the areas defined in Article 4. To that end it is empowered to make decisions.

Article 6

The Community shall participate in the financing of any measures to promote Syria’s development under the conditions laid down in Protocol 1 on technical and financial cooperation, account being taken of the possibilities offered by triangular cooperation.

Article 7

The Contracting Parties shall facilitate the proper performance of cooperation and investment contracts which are of interest to both Parties and come within the framework of the Agreement.







TITLE II

TRADE COOPERATION

Article 8

In the field of trade, the object of this Agreement is to promote trade between the Contracting Parties, taking account of their respective levels of development and of the need to ensure a better balance in their trade, with a view to increasing the rate of growth of Syria’s trade and improving the conditions of access for its products to the Community market.







A.

Industrial products

Article 9

Subject to the provisions of Articles 13, 14 and 16, customs duties and charges having equivalent effect on imports into the Community of products originating in Syria other than those listed in Annex II to the Treaty establishing the European Economic Community, and other than those listed in Annex A, shall be abolished in accordance with the following timetable:







Timetable Rate of reduction % On the date of the entry into force of the Agreement 80 From 1 July 1977 100

Article 10

1. For each product, the basic duties to which the reductions provided for in Article 9 are to be applied are:

— for the Community as originally constituted: those duties actually applied in respect of Syria on 1 January 1975,

— for Denmark, Ireland and the United Kingdom: those duties actually applied in respect of Syria on 1 January 1972.

2. The reduced duties calculated in accordance with Article 9 shall be applied rounded to the first decimal place.

Subject to the application by the Community of Article 39 (5) of the Act concerning the conditions of accession and the adjustments to the Treaties of 22 January 1972, as regards the specific duties or the specific part of the mixed duties in the Customs Tariffs of Ireland and of the United Kingdom, Article 9 shall be applied, with rounding to the fourth decimal place.

Article 11

1. In the case of customs duties comprising a protective element and a fiscal element, Article 9 shall apply to the protective element.

2. The United Kingdom shall replace customs duties of a fiscal nature and the fiscal element of such duties by an internal tax, in accordance with Article 38 of the Act concerning the conditions of accession and the adjustments to the Treaties referred to in Article 10.

Article 12

Quantitative restrictions on imports into the Community of products originating in Syria other than those listed in Annex II to the Treaty establishing the European Economic Community shall be removed on the date of the entry into force of the Agreement, and measures having an effect equivalent to quantitative restrictions on imports shall be abolished on the date of the entry into force of the Agreement.

Article 13

The measures provided for in Article 1 of Protocol 7 to the Act concerning the conditions of accession and the adjustments to the Treaties referred to in Article 10, concerning imports of motor vehicles and the motor vehicle assembly industry in Ireland, shall apply to Syria.

Article 14

1. Imports of the following products shall be subject to annual ceilings above which the customs duties actually applied in respect of third countries may be reintroduced in accordance with paragraphs 2 to 6, the ceiling fixed for the year of the entry into force of the Agreement being indicated in each case:







CCT heading No Description Ceiling (tonnes) 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70 % by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations: A. Light oils: III. For other purposes B. Medium oils: III. For other purposes C. Heavy oils: I. Gas oils: c) For other purposes II. Fuel oils: c) For other purposes III. Lubricating oils; other oils: c) To be mixed in accordance with the terms of Additional Note 7 to Chapter 27 d) For other purposes 175 000 27.11 Petroleum gases and other gaseous hydrocarbons: A. Propane of a purity not less than 99 %: I. For use as power or heating fuel B. Other: I. Commercial propane and commercial butane: c) For other purposes 27.12 Petroleum jelly: A. Crude: III. For other purposes B. Other 27.13 Paraffin wax, micro-crystalline wax, slack wax, ozokerite, lignite wax, peat wax and other mineral waxes, whether or not coloured: B. Other: I. Crude: c) For other purposes II. Other 27.14 Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals: C. Other: II. Other 55.09 Other woven fabrics of cotton 500

2. From the following year, the ceilings indicated in paragraph 1 shall be raised annually by 5 %.

3. For products falling within Common Customs Tariff heading Nos 28.40 B II (phosphates, including polyphosphates, other than of ammonia), 31.03 (mineral or chemical fertilizers, phosphatic), ex 31.05 (fertilizer compounds containing phosphates), 55.05 (cotton yarn, not put up for retail sale), and Chapter 76 (aluminium) of the Common Customs Tariff, the Community reserves the right to introduce ceilings.

4. When a ceiling fixed for imports of a product covered by this Article is reached, the customs duties actually applied in respect of third countries may be reimposed on imports of the product in question until the end of the calendar year.

5. When imports into the Community of a product subject to ceilings reach 75 % of the level fixed, the Community shall inform the Cooperation Council.

6. The ceilings provided for in this Article shall be abolished not later than 31 December 1979.

Article 15

1. The Community reserves the right to modify the arrangements applicable to the petroleum products falling within Common Customs Tariff heading Nos 27.10, 27.11 A and B I, 27.12, 27.13 B and 27.14:

— upon the adoption of a common definition of origin for petroleum products,

— upon the adoption of decisions under a common commercial policy, or

— upon the establishment of a common energy policy.

2. In that event the Community shall ensure that imports of these products will enjoy advantages equivalent to those provided for in this Agreement.

For the application of this paragraph consultations shall be held within the Cooperation Council at the request of the other Party.

3. Subject to paragraph 1, this Agreement shall not affect the non-tariff rules applied to imports of petroleum products.

Article 16

For goods resulting from the processing of agricultural products listed in Annex B, the reductions specified in Article 9 shall apply to the fixed component of the charge levied on imports of these products into the Community.







B.

Agricultural products

Article 17

Customs duties on imports into the Community of the following products originating in Syria shall be reduced by the rates indicated for each of them:







CCT heading No Description Rate of reduction % 05.04 Guts, bladders and stomachs of animals (other than fish), whole, and pieces thereof 80 07.01 Vegetables, fresh or chilled: ex H. Onions, shallots and garlic: — Onions, from 1 February to 30 April 50 — Garlic, from 1 February to 31 May 50 07.05 Dried leguminous vegetables, shelled, whether or not skinned or split: B. Other (than for sowing) 80 ex 08.09 Other fruit, fresh: — Watermelons, from 1 April to 15 June 50 08.12 Fruit, dried, other than that falling within heading Nos 08.01, 08.02, 08.03, 08.04 and 08.05: A. Apricots 60 09.09 Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper 80 12.03 Seeds, fruits and spores, of a kind used for sowing: E. Other () 50 12.07 Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other plants, being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered: A. Pyrethrum (flowers, leaves, stems, peel and roots) 80 B. Liquorice roots 80 C. Tonquin beans 80 ex D. Other: — Camomile, mint, cinchona bark quassia amara (wood and bark), calabar beans, cubeb powder, coca leaves, other wood, roots and bark; mosses, lichens and algae 80 12.08 Locust beans, fresh or dried, whether or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not falling within any other heading 80 (1) This concession is solely for seeds complying with the provision of the Directives on the marketing of seeds and plants.

Article 18

Customs duties on imports into the Community of the following products originating in Syria shall be applied at the following rates:







CCT heading No Description Rate of duty (%) 07.04 Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared: A. Onions 15

Article 19

1. The rates of reduction specified in Article 17 shall apply to the customs duties actually applied in respect of third countries.

2. However, the duties resulting from the reductions made by Denmark, Ireland and the United Kingdom may in no case be lower than those applied by the said countries to the Community as originally constituted.

3. In derogation from paragraph 1, should the application thereof temporarily result in tariff movements away from alignment on the final duty, Denmark, Ireland and the United Kingdom may maintain their duties until the level of these duties has been reached on the occasion of a subsequent alignment, or they may apply the duty resulting from a subsequent alignment as soon as a tariff movement reaches or passes the said level.

4. The reduced duties calculated in accordance with Article 17 shall be rounded off to the first decimal place.

However, subject to the application by the Community of Article 39 (5) of the Act concerning the conditions of accession and the adjustments to the Treaties referred to in Article 10, as regards the specific duties or the specific part of the mixed duties in the Customs Tariffs of Ireland and of the United Kingdom, the reduced duties shall be rounded off to the fourth decimal place.

Article 20

1. Should specific rules be introduced as a result of the implementation of its agricultural policy or modification of the existing rules, or should the provisions on the implementation of its agricultural policy be modified or developed, the Community may modify the arrangements laid down in the Agreement in respect of the products concerned.

In such cases the Community shall take appropriate account of Syria’s interests.

2. If the Community, in applying paragraph 1, modifies the arrangements made by this Agreement for products covered by Annex II to the Treaty establishing the European Economic Community, it shall accord imports originating in Syria an advantage comparable to that provided for in this Agreement.

3. The application of this Article may be the subject of consultations in the Joint Committee.







C.

Common provisions

Article 21

1. The products originating in Syria referred to in this Agreement may not enjoy more favourable treatment when imported into the Community than that applied by the Member States between themselves.

2. For the application of paragraph 1, account shall not be taken of the customs duties and charges having equivalent effect resulting from the application of Articles 32, 36 and 59 of the Act concerning the conditions of accession and the adjustments to the Treaties referred to in Article 10.

Article 22

1. Subject to the special provisions relating to frontierzone trade, Syria shall grant the Community treatment in the field of trade no less favourable than mostfavoured-nation treatment.

2. Paragraph 1 shall not apply in the case of the maintenance or establishment of customs unions or free-trade areas.

3. Furthermore, Syria may derogate from the provisions of paragraph 1 in the case of measures adopted with a view to regional ecconomic integration or measures benefiting the developing countries. The Community shall be notified of such measures.

Article 23

1. The Contracting Parties shall inform each other on the occasion of the signing of this Agreement of the provisions they apply under their trade arrangements.

2. Syria shall be entitled to introduce into its trade arrangements with the Community new customs duties or charges having equivalent effect and new quantitative restrictions or measures having equivalent effect and to increase the duties and the quantitative restrictions or charges or measures having equivalent effect applied to products originating in or going to the Community, where such measures are necessitated by Syria’s industrialization and development requirements. The Community shall be notified of such measures.

For the application of these measures consultations shall be held within the Cooperation Council at the request of the Contracting Party.

Article 24

Where Syria applies quantitative restrictions in the form of quotas to a given product in accordance with its own legislation it shall treat the Community as a single entity.

Article 25

On the occasion of the reviews provided for in Article 44 of the Agreement, the Contracting Parties shall seek opportunities to make progress towards the removal of obstacles to trade, while having regard to Syria’s essential development requirements.

Article 26

For the purposes of implementing this Title, Protocol 2 to this Agreement shall determine the rules of origin.

Article 27

In the event of modifications to the nomenclature of the customs tariffs of the Contracting Parties affecting products referred to in this Agreement, the Cooperation Council may adapt the tariff nomenclature of these products to conform with such modifications.

Article 28

The Contracting Parties shall refrain from any measure or practice of an internal fiscal nature establishing, whether directly or indirectly, discrimination between the products of one Contracting Party and like products originating in the territory of the other Contracting Party.

Products exported to the territory of one of the Contracting Parties may not benefit from repayment of internal taxation in excess of the amount of direct or indirect taxation imposed upon them.

Article 29

Payments relating to commercial transactions carried out in accordance with foreign trade and exchange regulations and the transfer of such payments to the Member State of the Community in which the creditor is resident or to Syria shall be free from any restrictions.

Article 30

The 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 the health and life of humans, animals or plants; the protection of national treasures of artistic, historical or archaelogical value; the protection of industrial and commercial property, or rules relating to gold or silver. Such prohibitions or restrictions must not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between the Contracting Parties.

Article 31

1. If one of the Contracting Parties finds that dumping is taking place in trade with the other Contracting Party, it may take appropriate measures against this practice in accordance with the Agreement on implementation of Article VI of the General Agreement on tariffs and trade, under the conditions and in accordance with the procedures laid down in Article 33.

2. In the event of measures being directed against bounties or subsidies, the Contracting Parties undertake to respect the provisions of Article VI of the General Agreement on tariffs and trade.

Article 32

If serious disturbances arise in any sector of the economy or if difficulties arise which might bring about a serious deterioration in the economic situation of a region, the Contracting Party concerned may take the necessary safeguard measures under the conditions and in accordance with the procedures laid down in Article 33.

Article 33

1. In the event of a Contracting Party’s subjecting imports of products liable to give rise to the difficulties referred to in Article 32 to an administrative procedure the purpose of which is to provide rapid information on the trend of trade flows it shall inform the other Contracting Party.

2. In the cases specified in Articles 31 and 32, before taking the measures provided for therein, or as soon as possible in cases to which paragraph 3 (b) applies, the Contracting Party in question shall supply the Cooperation Council with all relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Contracting Parties.

In the selection of measures, priority must be given to those which least disturb the functioning of the Agreement. Such measures must not exceed the limits of what is strictly necessary to counteract the difficulties which have arisen.

The Cooperation Council shall be notified immediately of any safeguard measures, and these shall be the subject of periodic consultations within the Cooperation Council 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 Articles 31 and 32, consultation in the Cooperation Council shall take place before the Contracting Party concerned takes the appropriate measures;

(b) where exceptional circumstances requiring immediate action make prior examination impossible, the Contracting Party concerned may, in the situations specified in Articles 31 and 32, apply forthwith such precautionary measures as are strictly necessary to remedy the situation.

Article 34

Where one or more Member States of the Community or Syria is in serious difficulties or is seriously threatened with difficulties as regards its balance of payments, the Contracting Party concerned may take the necessary safeguard measures. In the selection of measures, priority must be given to those which least disturb the functioning of the Agreement. The other Contracting Party shall be notified of them immediately and they shall be the subject of periodic consultations within the Cooperation Council particularly with a view to their abolition as soon as circumstances permit.







TITLE III

GENERAL AND FINAL PROVISIONS

Article 35

1. A Cooperation Council is hereby established which, for the purpose of attaining the objectives set out in the Agreement, shall have the power to take decisions in the cases provided for in the Agreement.

The decisions taken shall be binding on the Contracting Parties, which shall take such measures as are required to implement them.

2. The Cooperation Council may also formulate any resolutions, recommendations or opinions which it considers desirable for the attainment of the common objectives and the smooth functioning of the Agreement.

3. The Cooperation Council shall adopt its rules of procedure.

Article 36

1. The Cooperation Council shall be composed, on the one hand, of representatives of the Community and of its Member States and, on the other hand, of representatives of Syria.

2. The Cooperation Council shall act by mutual agreement between the Community, on the one hand, and Syria, on the other.

Article 37

1. The office of President of the Cooperation Council shall be held alternately by the Contracting Parties, in accordance with the modalities to be laid down in the rules of procedure.

2. Meetings of the Cooperation Council shall be called once a year by its President.

The Cooperation Council shall, in addition meet whenever necessary, at the request of either Contracting Party, in accordance with the conditions to be laid down in its rules of procedure.

Article 38

1. The Cooperation Council may decide to set up any committee that can assist it in carrying out its duties.

2. In its rules of procedure, the Cooperation Council shall determine the composition and duties of such committees and how they shall function.

Article 39

The Cooperation Council shall take any appropriate measures to facilitate the necessary cooperation and contacts between the European Parliament and the representatives of the Peopbe’s Assembly of Syria.

Article 40

Either Contracting Party shall, if so requested by the other Contracting Party, provide all relevant information on any agreements it concludes involving tariff or trade provisions, and on any amendments to its customs tariff or external trade arrangements.

Where such amendments or agreements have a direct and particular effect on the functioning of the Agreement, appropriate consultations shall be held within the Cooperation Council at the request of the other Contracting Party so that the interests of the Contracting Parties may be taken into consideration.

Article 41

1. The Contracting Parties shall take any general or specific measures required to fulfil their obligations under the Agreement. They shall ensure that the objectives set out in the Agreement are attained.

2. If either Contracting Party considers that the other Contracting Party has failed to fulfil an obligation under the Agreement, it may take appropriate measures. Before so doing, it shall supply the Cooperation Council with all relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Contracting Parties.

In the selection of measures, priority must be given to those which least disturb the functioning of the Agreement. The Cooperation Council shall be notified immediately of such measures, which shall be the subject of consultations within the Cooperation Council if the other Contracting Party so requests.

Article 42

Nothing in the 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 trade in arms, munitions or war materials or to research, development or production indispensable 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 security in time of war or serious international tension.

Article 43

In the fields covered by the Agreement:

— the arrangements applied by Syria 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 Syria shall not give rise to any discrimination between Syrian nationals, companies or firms.

Article 44

The Contracting Parties shall, in accordance with the procedure adopted for the negotiation of the Agreement itself, in the first place from the beginning of 1979 and again from the beginning of 1984, review the results of the Agreement and any improvements which could be made by either side as from 1 January 1980 and 1 January 1985, on the basis of the experience gained during the functioning of the Agreement and of the objectives defined therein.

Article 45

Protocols 1 and 2 and Annexes A and B shall form an integral part of the Agreement. The declarations and exchanges of letters shall appear in the Final Act, which shall form an integral part of the Agreement.

Article 46

Either Contracting Party may denounce this Agreement by notifying the other Contracting Party. The Agreement shall cease to apply 12 months after the date of such notification.

Article 47

This Agreement shall apply, on the one hand, to the territories to which the Treaty establishing the European Economic Community applies under the conditions laid down in that Treaty and, on the other, to the territory of the Syrian Arab Republic.

Article 48

This Agreement is drawn up in duplicate in the Danish, Dutch, English, French, German, Italian and Arabic languages, each of these texts being equally authentic.

Article 49

This Agreement will be approved by the Contracting Parties in accordance with their own procedures.

This Agreement shall enter into force on the first day of the second month following notification that the procedures referred to in the first paragraph have been completed.

Til bekræftelse heraf har undertegnede befuldmægtigede underskrevet denne aftale.

Zu Urkund dessen haben die unterzeichneten Bevollmächtigten ihre Unterschriften unter dieses Abkommen gesetzt.

In witness whereof, the undersigned Plenipotentiaries have affixed their signatures below this Agreement.

En foi de quoi, les plénipotentiaires soussignés ont apposé leurs signatures au bas du présent accord.

In fede di che, i plenipotenziari sottoscritti hanno apposto le loro firme in calce al presente accordo.

Ten blijke waarvan de ondergetekende gevolmachtigden hun handtekening onder deze Overeenkomst hebben gesteld.

Udfærdiget i Bruxelles, den attende januar nitten hundrede og syvoghalvfjerds.

Geschehen zu Brüssel am achtzehnten Januar neunzehnhundertsiebenundsiebzig.

Done at Brussels on the eighteenth day of January in the year one thousand nine hundred and seventy-seven.

Fait à Bruxelles, le dix-huit janvier mil neuf cent soixante-dix-sept.

Fatto a Bruxelles, addì diciotto gennaio millenovecentosettantasette.

Gedaan te Brussel, de achttiende januari negentienhonderd zevenenzeventig.

Pour Sa Majesté le roi des Belges

Voor Zijne Majesteit de Koning der Belgen

For Hendes Majestæt dronningen af Danmark

Für den Präsidenten der Bundesrepublik Deutschland

Pour le président de la République française

For the President of Ireland

Per il presidente della Repubblica italiana

Pour Son Altesse Royale le grand-duc de Luxembourg

Voor Hare Majesteit de Koningin der Nederlanden

For Her Majesty the Queen of the United Kingdom of Great Britain and Northern Ireland

For Rådet for De europæiske Fællesskaber

Für den Rat der Europäischen Gemeinschaften

For the Council of the European Communities

Pour le Conseil des Communautés européennes

Per il Consiglio delle Comunità europee

Voor de Raad van de Europese Gemeenschappen

ANNEX A

relating to the products referred to in Article 9 excluded from the Agreement







CCT heading No Description 17.02 Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel: A. Lactose and lactose syrup: I. Containing, in the dry state, 99 % or more by weight of the pure product B. Glucose and glucose syrup: I. Containing, in the dry state, 99 % or more by weight of the pure product 22.03 Beer made from malt 22.06 Vermouths, and other wines of fresh grapes flavoured with aromatic extracts 22.09 Spirits (other than those of heading No 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as ‘concentrated extracts’) for the manufacture of beverages: B. Compound alcoholic preparations (known as ‘concentrate extracts’) for the manufacture of beverages C. Spirituous beverages 35.01 Casein, casemates and other casein derivatives; casein glues: A. Casein C. Other 35.02 Albumins, albuminates and other albumin derivatives: A. Albumins: II. Other: a) Ovalbumin and lactalbumin

ANNEX B

relating to the products referred to in Article 16







CCT heading No Description ex 17.04 Sugar confectionery, not containing cocoa, but not including liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances 18.06 Chocolate and other food preparations containing cocoa 19.01 Malt extract 19.02 Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa 19.03 Macaroni, spaghetti and similar products 19.04 Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches 19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, cornflakes and similar products) 19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 19.07 Bread, ships’ biscuits and other ordinary bakers’ wares, not containing added sugar, honey, eggs, fats, cheese or fruit 19.08 Pastry, biscuits, cakes and other fine bakers’ wares whether or not containing cocoa in any proportion ex 21.01 Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof: — Excluding roasted chicory and extracts thereof 21.06 Natural yeasts (active or inactive); prepared baking powders: A. Active natural yeasts: II. Bakers’ yeast ex 21.07 Food preparations not elsewhere specified or included, containing sugar, dairy products, cereals or products based on cereals (1) ex 22.02 Lemonade, flavoured spa waters and flavoured aerated waters and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20.07: — Containing milk or milk fats 29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: C. Polyhydric alcohols: II. Mannitol III. Sorbitol 35.05 Dextrins and dextrin glues; soluble or roasted starches; starch glues 38.12 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries: A. Prepared glazings and prepared dressings: I. With a basis of amylaceous substances 38.19 Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: T. Sorbitol, other than that falling within subheading 29.04 C III (1) This heading covers only products which, on importation into the Community, are subject to the duty laid down in the Common Customs Tariff, comprising an ad valorem duty constituting the fixed component and a variable component.

PROTOCOL 1

on technical and financial cooperation







Article 1

The Community shall participate, within the framework of financial and technical cooperation, in the financing of measures such as will contribute to Syria’s economic and social development.

Article 2

1. For the purposes specified in Article 1, and for a period expiring on 31 October 1981, a total amount of 60 million European units of account may be committed as follows:

(a) 34 million European units of account in the form of loans from the European Investment Bank. hereinafter called ‘the Bank’, granted from its own resources on the terms set out in its statute;

(b) seven million European units of account in the form of loans on special terms;

(c) 19 million European units of account in the form of grants.

Provision may be made for contributions to risk capital formation, to be charged against the amount shown in (b).

2. The loans referred to in paragraph 1 (a) shall generally be combined with interest rate subsidies of up to 2 % financed by means of the funds shown in paragraph 1 (c).

Article 3

1. The total amount fixed in Article 2 shall be used for the financing or part-financing of:

— capital projects in the fields of production and economic infrastructure, aimed in particular at diversifying Syria’s economic structure and, especially, at promoting its industrialization and modernizing its agriculture,

— technical cooperation as a preliminary or complement to capital projects drawn up by Syria,

— technical cooperation in the field of training.

2. Community aids shall be used to cover costs necessarily incurred in carrying out approved projects or measures. They may not be used to cover current administrative, maintenance or operational expenditure.

Article 4

The conditions of financing or part-financing of the projects and schemes mentioned in Article 3 shall be determined, taking into account the provisions of Articles 2 and 6, according to the nature and particular characteristics of each project or scheme.

Articles 5

1. The amounts to be committed each year for each of the various forms of aid shall be distributed as evenly as possible throughout the period of application of this Protocol. During the initial period of application, however, a proportionately higher amount may, within reasonable limits, be committed.

2. Any funds not committed by the end of the period referred to in Article 2 (1) shall be used, until exhausted, in accordance with the same arrangements as provided for in this Protocol.

Article 6

1. Loans granted by the Bank from its own resources shall be subject to terms as to duration established on the basis of the economic and financial characteristics of the projects for which such loans are intended. The interest rate shall be that applied by the Bank at the time of the signing of each loan contract, subject to the interest rate subsidy referred to in Article 2 (2).

2. Loans on special terms shall be granted for 40 years with an amortization period of 10 years. The interest rate shall be fixed at 1 %.

3. The loans may be granted through the intermediary of the State or appropriate Syrian bodies, on condition that they onlend the amounts to the recipients on terms decided, by agreement with the Community, on the basis of the economic and financial characteristics of the projects.

Article 7

Aid contributed by the Community for the execution of certain projects may, with Syria’s agreement, take the form of co-financing in which, in particular, credit and development bodies and institutions of Syria, of Member States or of third States or international finance organizations would take part.

Article 8

The following shall be eligible for financial and technical cooperation:

(a) in general: — the Syrian State;

(b) with the agreement of the Syrian State, for projects or measures approved by it: — Syrian official development agencies, — private agencies working in Syria for economic and social development, — undertakings carrying on their activities in accordance with industrial and business management methods and set up as companies or firms under Syrian law, — groups of producers who are nationals of Syria and exceptionally, where no such groups exist, the producers themselves, — scholarship holders and trainees sent by Syria under the training schemes referred to in Article 3.

Article 9

1. Upon the entry into force of the Agreement the Community and Syria shall establish by mutual agreement the specific objectives of financial and technical cooperation, by reference to the priorities set by Syria’s development plan.

These objectives may be reviewed by mutual agreement to take account of changes in Syria’s economic situation or in the objectives and priorities set by its development plan.

2. Within the framework established pursuant to paragraph 1, financial and technical cooperation shall apply to projects and measures drawn up by Syria or by other beneficiaries approved by that country.

Article 10

1. For each request for financial aid under this Protocol, a dossier shall be submitted to the Community by the beneficiary referred to in Article 8 (a) or, with Syria’s agreement, by those referred to in Article 8 (b).

2. The Community shall appraise the requests for financing in collaboration with the Syrian State and the beneficiaries, in accordance with the objectives set out in Article 9 (1), and shall inform them of the decisions taken on such requests.

Article 11

The execution, management and maintenance of schemes that are the subject of financing under this Protocol shall be the responsibility of Syria or the other beneficiaries referred to in Article 8 of this Protocol.

The Community shall make sure that this financial aid is expended in accordance with the agreed allocations and to the best economic advantage.

Article 12

1. As regards projects and measures financed by the Community, participation in tendering procedures and other procedures for the award of contracts shall be open, on equal terms, to all natural or legal persons of the Member States and of Syria.

2. To promote participation by Syrian undertakings in the performance of works contracts, an accelerated procedure for issuing invitations to tender involving shorter time limits for the submission of tenders may be used at the proposal of the relevant Community body where the works in question, because of their scale, are mainly of interest to Syrian undertakings.

This accelerated procedure may be used for invitations to tender the value of which is estimated at less than one million European units of account.

3. Participation by other countries in contracts financed by the Community may be decided by mutual agreement in exceptional cases.

Participation by third countries may also be decided on, in the same circumstances, where the Community participates in the financing of schemes together with other sources of funds.

Article 13

Under its national law in force, Syria shall apply to contracts awarded for the execution of projects or measures financed by the Community fiscal and customs arrangements as favourable as those applied in respect of other international organizations.

Article 14

Where a loan is accorded to a beneficiary other than the Syrian State, the provision of a guarantee by the latter or of other adequate guarantees may be required by the Community as a condition of the grant of the loan.

Article 15

Throughout the duration of the loans accorded pursuant to this Protocol, Syria shall undertake to make available to debtors enjoying such loans the foreign currency necessary for the payment of interest and commission and the repayment of principal.

Article 16

The results of financial and technical cooperation shall be examined annually by the Cooperation Council. The latter shall define, where appropriate, the general guidelines of such cooperation.

PROTOCOL 2

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







TITLE I

Definition of the concept of ‘originating products’

Article 1

For the purpose of implementing the Agreement, provided that they were transported directly within the meaning of Article 5, the following products shall be considered as:

1. products originating in Syria: (a) products wholly obtained in Syria; (b) products obtained in Syria in the manufacture of which products other than those wholly obtained in Syria are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in the Community.

2. products originating in the Community: (a) products wholly obtained in the Community; (b) products obtained in the Community, in the manufacture of which products other than those wholly obtained in the Community are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in Syria.

The products in List C of Annex IV shall be temporarily excluded from the scope of this Protocol.

Article 2

The following shall be considered as ‘wholly obtained’ either in Syria or in the Community, within the meaning of Article 1 (1) (a) and (2) (a):

(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 by their vessels;

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

(h) used articles collected there, fit only for the recovery of raw materials;

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

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

Article 3

1. For the purpose of implementing the provisions of Article 1 (1) (b) and (2) (b), the following shall be considered as sufficient working or processing:

(a) working or processing as a result of which the goods obtained receive classification under a heading other than that covering each of the products worked or processed, except, however, working or processing specified in List A of Annex II, where the special provisions of that list apply;

(b) working or processing specified in List B of Annex III.

‘Sections’, ‘Chapters’ and ‘headings’ shall mean the Sections, Chapters and headings in the Brussels Nomenclature for the classification of goods in customs tariffs.

2. When for a given product obtained, a percentage rule limits in List A and List B the value of the materials and parts which can be used, the total value of these materials and parts, whether or not they have changed heading in the course of the working, processing or assembly within the limits and under the conditions laid down in each of those two lists, may not exceed, in relation to the value of the product obtained, the value corresponding either to the common rate, if the rates are identical in both lists, or to the higher of the two if they are different.

3. For the purpose of implementing Article 1 (1) (b) and (2) (b), the following shall always be considered as insufficient working or processing to confer the status of originating product, whether or not there is a change of heading:

(a) operations to ensure the preservation of merchandise in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);

(b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up;

(i) changes of packaging and breaking up and assembly of consignments; (ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations; (c)

(d) affixing marks, labels or other like distinguishing signs on products or their packaging;

(e) simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this Protocol to enable them to be considered as originating;

(f) simple assembly of parts of articles to constitute a complete article;

(g) a combination of two or more operations specified in subparagraphs (a) to (f);

(h) slaughter of animals.

Article 4

Where the Lists A and B referred to in Article 3 provide that goods obtained in Syria or in the Community shall be considered as originating therein only if the value of the products worked or processed does not exceed a given percentage of the value of the goods obtained, the values to be taken into consideration for determining such percentage shall be:

— on the one hand, — as regards products the importation of which can be proved: their customs value at the time of importation, — as regards products of undetermined origin: the earliest ascertainable price paid for such products in the territory of the Contracting Party where manufacture takes place,

— and on the other hand, — the ex-works price of the goods obtained, less internal taxes refunded or refundable on exportation.

Article 5

1. For the purpose of implementing Article 1, originating products the transport of which is effected without their entering into territory other than that of the Contracting Parties are considered as transported directly from Syria to the Community or from the Community to Syria. However, goods originating in Syria or in the Community and constituting one single consignment which is not split up may be transported through territories other than those of the Contracting Parties with, should the occasion arise, transhipment or temporary warehousing in such territories, provided that the crossing of the latter territories is justified for geographical reasons, that the goods have remained under the surveillance of the customs authorities in the countries of transit or warehousing, that they have not been put on the markets of such countries or been released for home use there and have not undergone operations other than unloading, reloading or any operation designed to maintain them in good condition.

2. Evidence that the conditions referred to in paragraph 1 have been fulfilled shall be supplied to the responsible customs authorities in the Community or in Syria by the production of:

(a) a through bill of lading issued in the exporting country covering the passage through the country of transit; or

(b) a certificate issued by the customs authorities of the country of transit: — giving an exact description of the goods, — stating the dates of unloading and reloading of the goods or of their embarkation or disembarkation, identifying the ships used, — certifying the conditions under which the goods remained in the transit country;

(c) or failing these, any substantiating documents.







TITLE II

Arrangements for administrative cooperation

Article 6

1. Evidence of the originating status of products, within the meaning of this Protocol, is given by a movement certificate EUR.1, a specimen of which is given in Annex V to this Protocol.

However, evidence of the originating status of products, within the meaning of this Protocol, which form the subject of postal consignments (including parcels), provided that they consist only of originating products and that the value does not exceed 1 000 units of account per consignment, may be given by a form EUR.2, a specimen of which is given in Annex VI to this Protocol.

The unit of account (u.a.) has a value of 0.88867088 gram of fine gold. Should the unit of account be changed, the Contracting Parties shall make contact with each other at the level of the Cooperation Council to redefine the value in terms of gold.

2. Without prejudice to Article 3 (3), where, at the request of the person declaring the goods at the customs, a dismantled or non-assembled article falling within Chapter 84 or 85 of the Brussels Nomenclature is imported by instalments on the conditions laid down by the competent authorities, it shall be considered to be a single article and a movement certificate may be submitted for the whole article upon importation of the first instalment.

3. 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 are not separately invoiced are regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 7

1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting State when the goods to which it relates are exported. It shall be made available to the exporter as soon as actual exportation has been effected or ensured.

2. In exceptional circumstances a movement certificate EUR.1 may also be issued after the exportation of the goods to which it relates if it was not issued at the time of exportation because of errors, involuntary omissions or special circumstances. In this case, the certificate shall bear a special reference to the conditions in which it was issued.

3. A movement certificate EUR.1 shall be issued only where application has been made in writing by the exporter. Such application shall be made on a form, a specimen of which is given in Annex V to this Protocol, which shall be completed in accordance with this Protocol.

4. A movement certificate EUR.1 may be issued only where it can serve as the documentary evidence required for the purpose of implementing the Agreement.

5. Applications for movement certificates EUR.1 must be preserved for at least two years by the customs authorities of the exporting State.

Article 8

1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting State, if the goods can be considered ‘originating products’ within the meaning of this Protocol.

2. For the purpose of verifying whether the conditions stated in paragraph 1 have been met, the customs authorities shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.

3. It shall be the responsibility of the customs authorities of the exporting State to ensure that the forms referred to in Article 9 are duly completed. In particular, they shall check whether the space reserved for the description of the goods has been completed in such a manner as to exclude all possibility of fraudulent additions. To this end, the description of the goods must be indicated without leaving any blank lines. Where the space is not completely filled a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

4. The date of issue of the movement certificate must be indicated in the part of the certificate reserved for the customs authorities.

Article 9

Movement certificates EUR.1 shall be made out on the form a specimen of which is given in Annex V to this Protocol. This form shall be printed in one or more of the languages in which the Agreement is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State; if they are handwritten, they shall be completed in ink and in capital letters.

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

The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case, each certificate must include a reference to such approval. Each certificate 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.

Article 10

1. Under the responsibility of the exporter, he or his authorized representative shall request the issue of a movement certificate EUR.1.

2. The exporter or his representative shall submit with his request any appropriate supporting document proving that the goods to be exported are such as to qualify for the issue of a movement certificate EUR.1.

Article 11

A movement certificate EUR.1 must be submitted, within five months of the date of issue by the customs authorities of the exporting State, to the customs authorities of the importing State where the goods are entered.

Article 12

Movement certificates EUR.1 shall be submitted to customs authorities in the importing State, in accordance with the procedures laid down by that State. The said authorities may require a translation of a certificate. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the goods meet the conditions required for the implementation of the Agreement.

Article 13

1. A movement certificate EUR.1 which is submitted to the customs authorities of the importing State after the final date for presentation specified in Article 11 may be accepted for the purpose of applying preferential treatment, where the failure to submit the certificate by the final date set is due to reasons of force majeure or exceptional circumstances.

2. In other cases of belated presentation, the customs authorities of the importing State may accept the certificates where the goods have been submitted to them before the said final date.

Article 14

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

Article 15

It shall always be possible to replace one or more movement certificates EUR.1 by one or more other movement certificates EUR.1 provided that this is done at the customs office where the goods are located.

Article 16

Form EUR.2, a specimen of which is given in Annex VI, shall be completed by the exporter or, under his responsibility, by his authorized representative. It shall be made out in one of the languages in which the Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting State. If it is handwritten it must be completed in ink and in capital letters. If the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of the concept of ‘originating products’ the exporter may refer to this check in the ‘Remarks’ box of form EUR.2.

Form EUR.2 shall measure 210 × 148 mm. A tolerance of up to plus 8 mm or minus 5 mm in the length shall be allowed. The paper used shall be white sized writing paper not containing mechanical pulp and weighing not less than 64 g/m2.

The exporting States 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. In addition, the form must bear the distinctive sign attributed to the approved printer and a serial number, either printed or not, by which it can be identified.

A form EUR.2 shall be completed for each postal consignment.

These provisions do not exempt exporters from complying with any other formalities required by customs or postal regulations.

Article 17

1. Goods sent as small packages to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the production of a movement certificate EUR.1 or the completion of a form EUR.2, provided that such goods are not imported by way of trade and have been declared as meeting the conditions required for the application of these provisions, and where there is no doubt as to the veracity of such declaration.

2. Importations which are occasional and consist solely of goods for the personal use of the recipients or travellers or their families shall not be considered as importations by way of trade if it is evident from the nature and quantity of the goods that no commercial purpose is in view. Furthermore, the total value of these goods must not exceed 60 units of account in the case of small packages or 200 units of account in the case of the contents of travellers’ personal luggage.

Article 18

1. Goods sent from the Community or from Syria for exhibition in another country and sold after the exhibition for importation into Syria or into the Community shall benefit on importation from the provisions of the Agreement on condition that the goods meet the requirements of this Protocol entitling them to be recognized as originating in the Community or in Syria and provided that it is shown to the satisfaction of the customs authorities that:

(a) an exporter has consigned these goods from the Community or from Syria to the country in which the exhibition is held and has exhibited them there;

(b) the goods have been sold or otherwise disposed of by that exporter to someone in Syria or in the Community;

(c) the goods have been consigned during the exhibition or immediately thereafter to Syria or to the Community in the state in which they were sent for exhibition;

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

2. A movement certificate EUR.1 must be produced to the customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the goods and the conditions under which they have been exhibited may be required.

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

Article 19

1. When a certificate is issued within the meaning of Article 7 (2) of this Protocol after the goods to which it relates have actually been exported, the exporter must in the application referred to in Article 7 (3) of this Protocol:

— indicate the place and date of exportation of the goods to which the certificate relates,

— certify that no movement certificate EUR.1 was issued at the time of the exportation of the goods in question, and state the reasons.

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

Certificates issued retrospectively must be endorsed with one of the following phrases: ‘NACHTRÄGLICH AUSGESTELLT’, ‘DÉLIVRÉ A POSTERIORI’, ‘RILASCIATO A POSTERIORI’, ‘AFGEGEVEN A POSTERIORI’, ‘ISSUED RETROSPECTIVELY’, ‘UDSTEDT EFTERFØLGENDE’,

Article 20

In the event of the theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession. The duplicate issued in this way must be endorsed with one of the following words: ‘DUPLIKAT’, ‘DUPLICATA’, ‘DUPLICATO’, ‘DUPLICAAT’, ‘DUPLICATE’,

Article 21

Syria and the Community shall take all necessary steps to ensure that goods traded under cover of a movement certificate EUR.1 which in the course of transport use a free zone situated in their territory are not replaced by other goods and that they do not undergo handling other than normal operations designed to prevent their deterioration.

Article 22

In order to ensure the proper application of this Title, Syria and the Community shall assist each other, through their respective customs administrations, in checking the authenticity of movement certificates EUR.1 and the accuracy of the information concerning the actual origin of the products concerned and the declarations by exporters on forms EUR.2.

Article 23

Penalties shall be imposed on any person who, in order to enable goods to be accepted as eligible for preferential treatment, draws up or causes to be drawn up either a document which contains incorrect particulars for the purpose of obtaining a movement certificate EUR.1 or a form EUR.2 containing incorrect particulars.

Article 24

1. Subsequent verification of movement certificates EUR.1 and of forms EUR.2 shall be carried out at random or whenever the customs authorities of the importing State have reasonable doubt as to the authenticity of the document or the accuracy of the information regarding the true origin of the goods in question.

2. For the purpose of implementing paragraph 1, the customs authorities of the importing State shall return the movement certificate EUR.1 or the form EUR.2 or a photocopy thereof, to the customs authorities of the exporting State, giving, where appropriate, the reasons of form or substance for an inquiry. The invoice, if it has been submitted, or a copy thereof shall be attached to the form EUR.2 and the customs authorities shall forward any information that has been obtained suggesting that the particulars given on the said certificate or the said form are inaccurate.

If the customs authorities of the importing State decide to suspend implementation of Title I of the Agreement while awaiting the results of the verification, they shall offer to release the goods to the importer subject to any precautionary measures judged necessary.

3. The customs authorities of the importing State shall be informed of the results of the verification as quickly as possible. These results must be such as to make it possible to determine whether the disputed movement certificate EUR.1 or form EUR.2 applies to the goods actually exported, and whether these goods can, in fact, qualify for the application of the preferential arrangements.

If such disputes cannot be settled between the customs authorities of the importing State and those of the exporting State, or if they raise a question as to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation Committee.

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

Article 25

The Cooperation Council may decide to amend the provisions of this Protocol.

Article 26

1. The Community and Syria shall take any measures necessary to enable movement certificates EUR.1 as well as forms EUR.2 to be submitted, in accordance with Articles 11 and 12 of this Protocol, from the day on which it enters into force.

2. The movement certificates EUR.1 and the forms EUR.2 printed in the Member States before the date of the entry into force of this Protocol which do not conform to the models in Annexes V and VI to this Protocol may continue to be used until stocks are exhausted, under the conditions laid down by this Protocol.

Article 27

The Community and Syria shall each take the steps necessary to implement this Protocol.

Article 28

The Annexes to this Protocol shall form an integral part thereof.

Article 29

The provisions of the Agreement may be applied to goods which comply with the provisions of Title I and which, on the date of the entry into force of the Agreement, are either in transit, or are in the Community or in Syria in temporary storage, in bonded warehouses or in free zones, subject to the submission to the customs authorities of the importing State within four months from that date of a certificate EUR.1 endorsed retrospectively by the competent authorities of the exporting State together with the documents showing that the goods have been transported directly.

Article 30

The endorsements referred to in Articles 19 and 20 shall be inserted in the ‘Remarks’ box of the certificate.

ANNEX I

EXPLANATORY NOTES

Note 1: Articles 1 and 2

The terms ‘the Community’ and ‘Syria’ shall also cover the territorial waters of the Member States of the Community and of Syria respectively.

Vessels operating on the high seas, including factory ships, on which fish caught is worked or processed, shall be considered as part of the territory of the State to which they belong provided that they satisfy the conditions set out in Explanatory Note 5.

Note 2: Article 1

In order to determine whether goods originate in the Community or in Syria it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such goods originate in third countries or not.

Note 3: Articles 3 (1) and (2) and 4

The percentage rule constitutes, where the product obtained appears in List A, a criterion additional to that of change of heading for any non-originating product used.

Note 4: Article 1

Packing shall be considered as forming a whole with the goods contained therein. This provision, however, shall not apply to packing which is not of the normal type for the article packed, which has intrinsic utilization value, and is of a durable nature, apart from its function as packing.

Note 5: Article 2 (f)

The term ‘their vessels’ shall apply only to vessels:

— which are registered or recorded in a Member State or in Syria,

— which sail under the flag of a Member State or of Syria,

— at least 50 % of which are owned by nationals of the Member States and Syria or by a company which has its head office in a Member State or in Syria, of which the manager, managers, chairman of the board, and the majority of the members of such board are nationals of the Member States or Syria and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to the Member States or Syria or to public bodies or nationals of the Member States or of Syria,

— of which the captain and officers are all nationals of the Member States or of Syria,

— of which at least 75 % of the crew are nationals of the Member States or of Syria.

Note 6: Article 4

‘Ex-works price’ shall mean the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the products used in manufacture.

‘Customs value’ shall be understood as meaning the customs value laid down in the Convention concerning the valuation of goods for customs purposes signed in Brussels on 15 December 1950.

ANNEX II

LIST A

List of working or processing operations which result in a change of tariff heading without conferring the status of ‘originating products’ on the products undergoing such operations, or conferring this status only subject to certain conditions







Products obtained Working or processing that does not confer the status of originating products Working or processing that confers the status of originating products when the following conditions are met CCT heading No Description 02.06 Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked Salting, placing in brine, drying or smoking of meat and edible meat offals of heading Nos 02.01 and 02.04 03.02 Fish, dried, salted or in brine, smoked fish, whether or not cooked before or during the smoking process Drying, salting, placing in brine; smoking of fish, whether cooked or not 04.02 Milk and cream, preserved, concentrated or sweetened Preserving, concentrating, or adding sugar to milk or cream of heading No 04.01 04.03 Butter Manufacture from milk or cream 04.04 Cheese and curd Manufacture from products of heading Nos 04.01, 04.02 and 04.03 07.02 Vegetables (whether or not cooked), preserved by freezing Freezing of vegetables 07.03 Vegetables, provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consumption Placing in brine or in other solutions of vegetables of heading No 07.01 07.04 Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared Drying, dehydration, evaporation, cutting, grinding, powdering of vegetables of heading Nos 07.01 to 07.03 08.10 Fruit (whether or not cooked), preserved by freezing, not containing added sugar Freezing of fruit 08.11 Fruit 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 Placing in brine or in other solutions of fruit of heading Nos 08.01 to 08.09 08.12 Fruit, dried, other than that falling within heading No 08.01, 08.02, 08.03, 08.04 or 08.05 Drying of fruit 11.01 Cereal flours Manufacture from cereals 11.02 Cereal groats and cereal meal; other worked cereal grains (for example, rolled, flaked, polished, pearled or kibbled, but not further prepared), except husked, glazed, polished or broken rice; germ of cereals, whole, rolled, flaked or ground Manufacture from cereals 11.03 Flours of the leguminous vegetables falling within heading No 07.05 Manufacture from dried leguminous vegetables 11.04 Flours of the fruits falling within any heading in Chapter 8 Manufacture from fruits of Chapter 8 11.05 Flour, meal and flakes of potato Manufacture from potatoes 11.06 Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers falling within heading No 07.06 Manufacture from products of heading No 07.06 11.07 Malt, roasted or not Manufacture from cereals 11.08 Starches; inulin Manufacture from cereals of Chapter 10, or from potatoes or other products of Chapter 7 11.09 Wheat gluten, whether or not dried Manufacture from wheat or wheat flours 15.01 Lard, other pigfat and poultry fat, rendered or solvent-extracted Manufacture from products of heading No 02.05 15.02 Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted fats (including ‘premier jus’) obtained from those unrendered fats Manufacture from products of heading Nos 02.01 and 02.06 15.04 Fats and oils, of fish and marine mammals, whether or not refined Manufacture from fish or marine mammals caught by fishing vessels of third countries 15.06 Other animal oils and fats (including neat's-foot oil and fats from bones or waste) Manufacture from products of Chapter 2 ex 15.07 Fixed vegetable oils, fluid or solid, crude, refined or purified, but not including Chinawood oil, myrtle-wax, Japan wax or oil of tung nuts, oleo-cocca seeds or oiticia seeds; also not including oils of a kind used in machinery or mechanical appliances or for industrial purposes other than the manufacture of edible products Manufacture from products of Chapters 7 and 12 16.01 Sausages and the like, of meat, meat offal or animal blood Manufacture from products of Chapter 2 16.02 Other prepared or preserved meat or meat offal Manufacture from products of Chapter 2 16.04 Prepared or preserved fish, including caviar and caviar substitutes Manufacture from products of Chapter 3 16.05 Crustaceans and molluscs, prepared or preserved Manufacture from products of Chapter 3 17.02 Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel Manufacture from any product 17.04 Sugar confectionery, not containing cocoa Manufacture from other products of Chapter 17 the value of which exceeds 30 % of the value of the finished product 17.05 Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion Manufacture from other products of Chapter 17 the value of which exceeds 30 % of the value of the finished product 18.06 Chocolate and other food preparations containing cocoa Manufacture from products of Chapter 17 the value of which exceeds 30 % of the value of the finished product 19.01 Malt extract Manufacture from products of heading No 11.07 19.02 Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa Manufacture from cereals and derivatives thereof, meat and milk, or in which the value of products of Chapter 17 used exceeds 30 % of the value of the finished product 19.03 Macaroni, spaghetti and similar products Manufacture from durum wheat 19.04 Tapioca and sago; tapioca and sago substitutes from potato or other starches Manufacture from potato starch 19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, cornflakes and similar products) Manufacture from any product other than of Chapter 17 (1) or in which the value of the products of Chapter 17 used exceeds 30 % of the value of the finished product 19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper, and similar products Manufacture from products of Chapter 11 19.07 Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit Manufacture from products of Chapter 11 19.08 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion Manufacture from products of Chapter 11 20.01 Vegetables and fruit prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard Preserving vegetables, fresh or frozen or preserved temporarily or preserved in vinegar 20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid Preserving vegetables fresh or frozen 20.03 Fruit preserved by freezing, containing added sugar Manufacture from products of Chapter 17 of which the value exceeds 30 % of the value of the finished product 20.04 Fruits, fruit-peel and parts of plants, preserved by sugar (drained, glacé or crystallized) Manufacture from products of Chapter 17 of which the value exceeds 30 % of the value of the finished product ex 20.05 Jams, fruit jellies, marmalades, fruit purées and fruit pastes, being cooked preparations, containing added sugar Manufacture from products of Chapter 17 of which the value exceeds 30 % of the value of the finished product 20.06 Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit: A. Nuts Manufactured from products of Chapter 17 of which the value exceeds 30 % of the value of the finished product B. Other fruits Manufacture, without added sugar or spirit, in which the value of the constituent ‘originating products’ of heading Nos 08.01, 08.05 and 12.01, represents at least 60 % of the value of the manufactured product ex 20.07 Fruit juices (including grape must), whether or not containing added sugar, but unfermented and not containing spirit Manufacture from products of Chapter 17 of which the value exceeds 30 % of the value of the finished product ex 21.01 Roasted chicory and extracts thereof Manufacture from chicory roots, fresh or dried 21.05 Soups and broths in liquid, solid or powder forms; homogenized food preparations Manufacture from products of heading No 20.02 22.02 Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20.07 Manufacture from fruit juices (2) or in which the value of products of Chapter 17 used exceeds 30 % of the value of the finished product 22.06 Vermouths, and other wines of fresh grapes flavoured with aromatic extracts Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 22.08 Ethyl alcohol or neutral spirits, undenatured, of a strength of 80° or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 22.09 Spirits (other than those of heading No 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as ‘concentrated extracts’) for the manufacture of beverages Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 22.10 Vinegar and substitutes for vinegar Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 ex 23.03 Residues from the manufacture of maize starch (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight Manufacture from maize or maize flour 23.04 Oil cake and other residues (except dregs) resulting from the extraction of vegetable oils Manufacture from various products 23.07 Sweetened forage; other preparations of a kind used in animal feeding Manufacture from cereals and derived products, meat, milk, sugar and molasses ex 24.02 Cigarettes, cigars, smoking tobacco Manufacture from products of heading No 24.01 of which at least 70 % by quantity are ‘originating products’ ex 28.38 Aluminium sulphate Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 30.03 Medicaments (including veterinary medicaments) Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 31.05 Other fertilizers; goods of the present Chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding 10 kg Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 32.06 Colour lakes Manufacture from materials of heading No 32.04 or 32.05 (3) 32.07 Other colouring matter; inorganic products of a kind used as luminophores Mixing of oxides or salts of Chapter 28 with extenders such as barium sulphate, chalk barium carbonate and satin white (3) 33.05 Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses Manufacture from products of heading No 33.01 (3) 35.05 Dextrins and dextrin glues; soluble or roasted starches; starch glues Manufacture from maize or potatoes 37.01 Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or cloth Manufacture from products of heading No 37.02 (3) 37.02 Film in rolls, sensitized, unexposed, perforated or not Manufacture from products of heading No 37.01 (3) 37.04 Sensitized plates and film, exposed but not developed, negative or positive Manufacture from products of heading No 37.01 or 37.02 (3) 38.11 Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (for example, sulphur-treated bands, wicks and candles, fly-papers) Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.12 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.13 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 rods and electrodes Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 38.14 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils, excluding prepared additives for lubricants Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.15 Prepared rubber accelerators Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.17 Preparations and charges for fire-extinguishers; charged fire- extinguishing grenades Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.18 Composite solvents and thinners for varnishes and similar products Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 38.19 Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included, excluding: — Fusel oil and Dippel's oil; — Naphthenic acids and their non-water-soluble salts, esters of naphthenic acids; — Sulphonaphthenic acids and their non-water-soluble salts; esters of sulphonaphthenic acids; — Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines, thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts; — Mixed alkylbenzenes and mixed alkylnaphthalenes; — Ion exchangers; — Catalysts; — Getters for vacuum tubes; — Refractory cements or mortars and similar preparations; — Alkaline iron oxide for the purification of gas; — Carbon (excluding that in artificial graphite of heading No 38.01) of metallo-graphite or other compounds, in the form of small plates, bars or other semi-manufactures — Sorbitol other than sorbitol of heading No 29.04 Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 39.02 Polymerization products Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 39.07 Articles of materials of the kinds described in heading Nos 39.01 to 39.06 Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 40.05 Plates, sheets and strip, of unvulcanized natural or synthetic rubber, other than smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of unvulcanized natural or synthetic rubber compounded ready for vulcanization; unvulcanized natural or synthetic rubber, compounded before or after coagulation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil), in any form, of a kind known as masterbatch Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 41.08 Patent leather and imitation patent leather; metallized leather Varnishing or metallizing of leather of heading Nos 41.02 to 41.07 (other than skin leather of crossed Indian sheep and of Indian goat or kid, not further prepared than vegetable tanned, or if otherwise prepared obviously unsuitable for immediate use in the manufacture of leather articles) in which the value of the skin leather used does not exceed 50 % of the value of the finished product 43.03 Articles of furskin Making up from furskin in plates, crosses and similar forms (heading No ex 43.02) (3) 44.21 Complete wooden packing cases, boxes, crates, drums and similar packings Manufacture from boards not cut to size 45.03 Articles of natural cork Manufacture from products of heading No 45.01 48.06 Paper and paperboard, ruled, lined or squared, but not otherwise printed, in rolls or sheets Manufacture from paper pulp 48.14 Writing blocks, envelopes, letter cards, plain postcards, correspondence cards; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing only an assortment of paper stationery Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 48.15 Other paper and paperboard, cut to size or shape Manufacture from paper pulp 48.16 Boxes, bags and other packing containers, of paper or paperboard Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 49.09 Picture postcards, Christmas and other picture greeting cards, printed by any process, with or without trimmings Manufacture from products of heading No 49.11 49.10 Calendars of any kind, of paper or paperboard, including calendar blocks Manufacture from products of heading No 49.11 50.04 (4) Silk yarn, other than yarn of noil or other waste silk, not put up for retail sale Manufacture from products other than those of heading No 50.04 50.05 (4) Yarn spun from silk waste other than noil, not put up for retail sale Manufacture from products of heading No 50.03 50.06 (4) Yarn spun from noil silk, not put up for retail sale Manufacture from products of heading No 50.03 50.07 (4) Silk yarn and yarn spun from noil or other waste silk, put up for retail sale Manufacture from products of heading Nos 50.01 to 50.03 ex 50.08 (4) Imitation catgut of silk Manufacture from products of heading No 50.01 or from products of heading No 50.03 neither carded nor combed 50.09 (5) Woven fabrics of silk or of waste silk other than noil Manufacture from products of heading No 50.02 or 50.03 50.10 (5) Woven fabrics of noil silk Manufacture from products of heading No 50.02 or 50.03 51.01 (4) Yarn of man-made fibres (continuous), not put up for retail sale Manufacture from chemical products or textile pulp 51.02 (4) Monofil, strip (artificial straw and the like) and imitation catgut, of man-made fibre materials. Manufacture from chemical products or textile pulp 51.03 (4) Yarn of man-made fibres (continuous), put up for retail sale Manufacture from chemical products or textile pulp 51.04 (5) Woven fabrics of man-made fibres (continuous), including woven fabrics of, monofil or strip of heading No 51.01 or 51.02 Manufacture from chemical products or textile pulp 52.01 (4) Metallized yarn, being textile yarn spun with metal or covered with metal by any process Manufacture from chemical products, from textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste, neither carded nor combed 52.02 (5) Woven fabrics of metal thread or of metallized yarn, of a kind used in articles of apparel, as furnishing fabrics or the like Manufacture from chemical products, from textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste 53.06 (4) Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail sale Manufacture from products of heading No 53.01 or 53.03 53.07 (4) Yarn of combed sheep's or lambs' wool (worsted yarn), not put up for retail sale Manufacture from products of heading No 53.01 or 53.03 53.08 (4) Yarn of fine animal hair (carded or combed), not put up for retail sale Manufacture from raw fine animal hair of heading No 53.02 53.09 (4) Yarn of horsehair or of other coarse animal hair, not put up for retail sale Manufacture from raw coarse animal hair of heading No 53.02 or from raw horsehair of heading No 05.03 53.10 (4) Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine or coarse), put up for retail sale Manufacture from materials of heading Nos 05.03 and 53.01 to 53.04 53.11 (5) Woven fabrics of sheep's or lambs' wool or of fine animal hair Manufacture from materials of heading Nos 53.01 to 53.05 53.12 (5) Woven fabrics of coarse animal hair other than horsehair Manufacture from products of heading Nos 53.02 to 53.05 53.13 (5) Woven fabrics of horsehair Manufacture from horsehair of heading No 05.03 54.03 (4) Flax or ramie yarn, not put up for retail sale Manufacture either from products of heading No 54.01 neither carded nor combed or from products of heading No 54.02 54.04 (4) Flax or ramie yarn, put up for retail sale Manufacture from materials of heading No 54.01 or 54.02 54.05 (5) Woven fabrics of flax or of ramie Manufacture from materials of heading No 54.01 or 54.02 55.05 (4) Cotton yarn, not put up for retail sale Manufacture from materials of heading No 55.01 or 55.03 55.06 (4) Cotton yarn, put up for retail sale Manufacture from materials of heading No 55.01 or 55.03 55.07 (5) Cotton gauze Manufacture from materials of heading No 55.01, 55.03 or 55.04 55.08 (5) Terry towelling and similar terry fabrics, of cotton Manufacture from materials of heading No 55.01, 55.03 or 55.04 55.09 (5) Other woven fabrics of cotton Manufacture from materials of heading No 55.01, 55.03 or 55.04 56.01 Man-made fibres (discontinuous), not carded, combed or otherwise prepared for spinning Manufacture from chemical products or textile pulp 56.02 Continuous filament tow for the manufacture of man-made fibres (discontinuous) Manufacture from chemical products or textile pulp 56.03 Waste (including yarn waste and pulled or garnetted rags) of man-made fibres (continuous or discontinuous), not carded, combed or otherwise prepared for spinning Manufacture from chemical products or textile pulp 56.04 Man-made fibres (discontinuous or waste), carded, combed or otherwise prepared for spinning Manufacture from chemical products or textile pulp 56.05 (4) Yarn of man-made fibres (discontinuous or waste), not put up for retail sale Manufacture from chemical products or textile pulp 56.06 (4) Yarn of man-made fibres (discontinuous or waste), put up for retail sale Manufacture from chemical products or textile pulp 56.07 (5) Woven fabrics of man-made fibres (discontinuous or waste) Manufacture from products of heading Nos 56.01 to 56.03 57.05 (4) Yarn of true hemp Manufacture from raw true hemp 57.06 (4) Yarn of jute or of other textile bast fibres of heading No 57.03 Manufacture from raw jute, jute tow or from other raw textile bast fibres of heading No 57.03 57.07 (4) Yarn of other vegetable textile fibres Manufacture from raw vegetable textile fibres of heading No 57.02 or 57.04 57.08 Paper yarn Manufacture from products of Chapter 47, from chemical products, textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste, neither carded nor combed 57.09 (5) Woven fabrics of true hemp Manufacture from products of heading No 57.01 57.10 (5) Woven fabrics of jute or of other textile bast fabrics of heading No 57.03 Manufacture from raw jute, jute tow or from other raw textile bast fibres of heading No 57.03 57.11 (5) Woven fabrics of other vegetable textile fibres Manufacture from materials of heading No 57.02 or 57.04 or from coir yarn of heading No 57.07 57.12 Woven fabrics of paper yarn Manufacture from paper, from chemical products, textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste 58.01 (6) Carpets, carpeting and rugs, knotted (made up or not) Manufacture from materials of heading Nos 50.01 to 50.03, 51.01, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 58.02 (6) Other carpets, carpeting, rugs, mats and matting, and ‘Kelem’, ‘Schumacks’ and ‘Karamanie’ rugs and the like (made up or not) Manufacture from materials of heading Nos 50.01 to 50.03, 51.01, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03, 57.01 to 57.04 or from coir yarn of heading No 57.07 58.04 (6) Woven pile fabrics and chenille fabrics (other than terry towelling or similar terry fabrics of cotton of heading No 55.08 and fabrics of heading No 58.05) Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03, 57.01 to 57.04 or from chemical products or textile pulp 58.05 (6) Narrow woven fabrics, and narrow fabrics (bolduc) consisting of warp without weft assembled by means of an adhesive, other than goods falling within heading No 58.06 Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 or from chemical products or textile pulp 58.06 (6) Woven labels, badges and the like, not embroidered, in the piece, in strips or cut to shape or size Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp 58.07 (6) Chenille yarn (including flock chenille yarn), gimped yarn (other than metallized yarn of heading No 52.01 and gimped horsehair yarn); braids and ornamental trimmings in the piece; tassels, pompons and the like Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp 58.08 (6) Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), plain Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp 58.09 (6) Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), figured; hand or mechanically made lace, in the piece, in strips or in motifs Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp 58.10 Embroidery, in the piece, in strips or in motifs Manufacture in which the value of the product used does not exceed 50 % of the value of finished product 59.01 (6) Wadding and articles of wadding; textile flock and dust and mill neps Manufacture either from natural fibres or from chemical products or textile pulp 59.02 (6) Felt and articles of felt, whether or not impregnated or coated Manufacture either from natural fibres or from chemical products or textile pulp ex 59.02 (6) Needled felt, whether or not impregnated or coated Manufacture from fibre or continuous polypropylene filament of which the denomination of the filaments is less than eight denier and of which the value does not exceed 40 % of the value of the finished product 59.03 (6) Bonded fibre fabrics, similar bonded yarn fabrics, and articles of such fabrics, whether or not impregnated or coated Manufacture either from natural fibres or from chemical products or textile pulp 59.04 (6) Twine, cordage, ropes and cables, plaited or not Manufacture either from natural fibres or from chemical products or textile pulp or from coir yarn of heading No 5