2000R1602 — EN — 01.07.2000 — 000.003 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EC)No1602/2000
of24July2000
amendingRegulation(EEC)No2454/93layingdownprovisionsfortheimplementationofCouncil
Regulation(EEC)No2913/92establishingtheCommunityCustomsCode
(TextwithEEArelevance)
(OJ L 188, 26.7.2000, p. 1)
Corrected by:
►C1Corrigendum, OJ L 163, 20.6.2001, p. 34 (1602/2000)
▼B
COMMISSIONREGULATION(EC)No1602/2000
of24July2000
amendingRegulation(EEC)No2454/93layingdownprovisionsfor
theimplementationofCouncilRegulation(EEC)No2913/92estab-
lishingtheCommunityCustomsCode
(TextwithEEArelevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October
1992 establishing the Community Customs Code(1), as last amended
by European Parliament and Council Regulation (EC) No 955/1999(2)
(hereinafter ‘the Code’), and in particular Article 249 thereof,
Whereas:
(1)In order to ensure the uniform treatment of applications for
binding tariff information (BTI), and improved security for BTI,it is necessary to introduce a common application form for BTI.
(2)The conditions governing the granting of favourable tariff treat-ment to goods by reason of their nature are being associated withthe tariff classification for such goods in accordance with asingle text in the Combined Nomenclature. The old provisions
contained in Commission Regulation (EEC) No 2454/93(
3), as
last amended by Regulation (EC) No 1662/1999(4), therefore
have to be deleted.
(3)The Community's rules of origin applicable to the generalisedsystem of preferences (GSP) provide for regional cumulation toapply,inter alia , to those countries which are members of the
Association of South-East Asian Nations (ASEAN). These provi-sions for regional cumulation should apply to Cambodia, whichjoined ASEAN on 30 April 1999. The countries which are
members of the South Asian Association for Regional Coopera-
tion (SAARC) should be able to benefit from the provisions forregional cumulation, once they have fulfilled the initial obliga-tions for administrative cooperation as required by theCommunity.
(4)The layout and relevant origin criteria of Sections 1 and 2 ofChapter 2 of Title IV of Part I concerning the GSP and thesuccessor States of the former Yugoslavia, should be standar-dised, with due account being taken of the specific nature of
each of the sets of preferential arrangements.
(5)The abovementioned provisions should no longer apply to the
West Bank and the Gaza Strip, since these territories benefit
from conventional preferential tariff measures.
(6)Autonomous measures for Albania have been adopted, by
Council Regulation (EC) No 1763/1999(5).
(7)Measures for imports of wine originating in the former YugoslavRepublic of Macedonia and the Republic of Slovenia have beenadopted, by Council Regulation (EC) No 6/2000(
6).
(8)In the interests of clarity, the text of Articles 66 to 123 should berepublished in its entirety.
(9)The forms provided for by the Universal Postal Union for thedeclaration of consignments sent by letter or parcel post havebeen replaced.2000R1602 — EN — 01.07.2000 — 000.003 — 2
(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 119, 7.5.1999, p. 1.
(3) OJ L 253, 11.10.1993, p. 1.
(4) OJ L 197, 29.7.1999, p. 25.
(5) OJ L 211, 11.8.1999, p. 1.
(6) OJ L 2, 5.1.2000, p. 1.
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(10)As part of the simplification and rationalisation of customs regu-
lations and procedures it is desirable to increase the flexibility of
end-use customs supervision to meet the needs of the diversi-fying internal market, making it a useful instrument for severalsectors. This flexibility needs to be balanced by an increasedefficiency of customs supervision to prevent fraud and misuseof favourable tariff treatments as well as reduced duty rates on
account of the end-use of certain goods.
(11)This requires the rules provided for by Article 82 of the Code to
be made applicable to the favourable tariff treatment grantedunder Article 21 of the Code. The customs supervision systemprovided for by the present Regulation is based on an authorisa-tion issued by the customs authorities and applies to end-use
referred to in Article 82 of the Code in so far as the provisions
in force require such authorisation.
(12)Articles 463 to 470 give effect to Article 843 where the transitprocedure is used. It is advisable in the interests of consistencyto groupthe common p rovisions together under Article 843.
(13)The provisions dealing with control copy T5 set out a procedurewhich should be applied to goods regardless of the customsprocedure for which they have been entered, when so required
by Community customs or other rules. These provisions should
be moved to a new part.
(14)It is also desirable to harmonise the measures to be applied incases where the Community rules using this system of controlstipulate a guarantee or time limit and the prescribed use and/ordestination is found not to have been fully complied with.
(15)To improve checks based on the use of control copy T5, certaindata identifying the means of transport should be furnished more
precisely. The specimen copies in Annex 63, and the explanatory
notes in Annex 66 regarding the relevant boxes, should thereforebe amended. There is nothing to prevent two or more controlcopies T5 being used simultaneously but for different purposes.
(16)In some areas, there are specific rules governing traders' respon-sibilities and the lodging and release of guarantees, in particular,
with regard to the common agricultural policy in Commission
Regulation (EEC) No 2220/85(
1), as last amended by Regulation
(EC) No 1932/1999(2). In order to accommodate such cases,
provision should be made for exemptions from the rules.
(17)The lists concerning unit values require updating.
(18)It is desirable on economic grounds to extend order No 14 of thelist in Annex 87, and there is a need to update it.
(19)The measures provided for by this Regulation are in accordancewith the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EEC) No 2454/93 is amended as follows:
1. Article 1a is replaced by the following:
‘Article 1a
For the purposes of applying Articles 291 to 300, the countries of
the Benelux Economic Union shall be considered as a singleMember State.’
2. In Article 6(1) the following subparagraph is added:2000R1602 — EN — 01.07.2000 — 000.003 — 3
(1) OJ L 205, 3.8.1985, p. 5.
(2) OJ L 240, 10.9.1999, p. 11.
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‘Applications for binding tariff information shall be made by
means of a form conforming to the specimen shown in Annex 1B.’
3. Article 8(1) is replaced by the following text:
‘1. A copy of the application for binding tariff information
(Annex 1B), a copy of the notification (copy No 2 of Annex 1)
and the facts (copy No 4 of the same Annex), or a copy of thebinding origin information notified and the facts, shall be trans-mitted to the Commission without delay by the customsauthorities of the Member State concerned. Such transmission shallbe effected by electronic means.’
4. Part I, Title III, ‘Favourable tariff treatment by reason of the nature
of the goods’, (Articles 16 to 34) is deleted.
5. In Part I, Title IV, Chapter 2 (Articles 66 to 123) is replaced by the
following:
‘CHAPTER 2
Preferential origin
Article 66
For the purposes of this Chapter:
(a) “manufacture” means any kind of working or processing
including assembly or specific operations;
(b) “material” means any ingredient, raw material, component or
part, etc., used in the manufacture of the product;
(c) “product” means the product being manufactured, even if it is
intended for later use in another manufacturing operation;
(d) “goods” means both materials and products;
(e) “customs value” means the value as determined in accordance
with the 1994 Agreement on implementation of Article VII ofthe General Agreement on Tariffs and Trade (WTO Agreement
on customs valuation);
(f) “ex-works price” in the list in Annex 15 means the price paid
for the product ex-works to the manufacturer in whose under-taking the last working or processing is carried out, providedthat the price includes the value of all the materials used,minus any internal taxes which are, or may be, repaid when
the product obtained is exported;
(g) “value of materials” in the list in Annex 15 means the customs
value at the time of importation of the non-originating mate-rials used, or, if this is not known and cannot be ascertained,the first ascertainable price paid for the materials in theCommunity or the beneficiary country within the meaning of
Article 67(1) or in the beneficiary republic within the meaning
of Article 98(1). Where the value of the originating materialsused needs to be established, this subparagraph shall be appliedmutatis mutandis ;
(h) “chapters” and “headings” mean the chapters and the headings
(four-digit codes) used in the nomenclature which makes upthe Harmonised System;
(i) “classified” refers to the classification of a product or material
under a particular heading;
(j) “consignment” means products which are either sent simulta-
neously from one exporter to one consignee or covered by asingle transport document covering their shipment from theexporter to the consignee or, in the absence of such document,by a single invoice.2000R1602 — EN — 01.07.2000 — 000.003 — 4
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Section 1
Generalised systemofpreferences
Subsection 1
Definitionoftheconceptoforiginatingproducts
Article 67
1. For the purposes of the provisions concerning generalised
tariff preferences granted by the Community to products origi-
nating in developing countries (hereinafter referred to as“beneficiary countries”), the following products shall be consideredas originating in a beneficiary country:
(a) products wholly obtained in that country within the meaning of
Article 68;
(b) products obtained in that country in the manufacture of which
products other than those referred to in (a) are used, providedthat the said products have undergone sufficient working orprocessing within the meaning of Article 69.
2. For the purposes of this section, products originating in the
Community, within the meaning of paragraph 3, which are subjectin a beneficiary country to working or processing going beyondthat described in Article 70 shall be considered as originating in
that beneficiary country.
3. Paragraph 1 shall apply mutatis mutandis in order to establish
the origin of the products obtained in the Community.
4. In so far as Norway and Switzerland grant generalised tariff
preferences to products originating in the beneficiary countriesreferred to in paragraph 1 and apply a definition of the concept oforigin corresponding to that set out in this section, products origi-nating in the Community, Norway or Switzerland which are subject
in a beneficiary country to working or processing going beyond
that described in Article 70 shall be considered as originating inthat beneficiary country.
The provisions of the first subparagraph shall apply only to
products originating in the Community, Norway or Switzerland(according to the rules of origin relative to the tariff preferencesin question) which are exported direct to the beneficiary country.
The provisions of the first subparagraph shall not apply to products
falling within Chapters 1 to 24 of the Harmonised System.
The Commission shall publish in the Official Journal of the
European Communities (C series) the date from which the provi-
sions laid down in the first and second subparagraphs shall apply.
5. The provisions of paragraph 4 shall apply on condition that
Norway and Switzerland grant, by reciprocity, the same treatment
to Community products.
Article 68
1. The following shall be considered as wholly obtained in a
beneficiary country or in the Community:
(a) mineral products extracted from its soil or from its seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea fishing and other products taken from the sea
outside its territorial waters by its vessels;
(g) products made on board its factory ships exclusively from the
products referred to in (f);
(h) used articles collected there fit only for the recovery of raw
materials;2000R1602 — EN — 01.07.2000 — 000.003 — 5
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(i) waste and scrapresulting from manufacturing op erations
conducted there;
(j) products extracted from the seabed or below the seabed which
is situated outside its territorial waters but where it has exclu-sive exploitation rights;
(k) goods produced there exclusively from products specified in (a)
to (j).
2. The terms “its vessels” and “its factory ships” in paragraph
1(f) and (g) shall apply only to vessels and factory ships:
— which are registered or recorded in the beneficiary country or in
a Member State,
— which sail under the flag of a beneficiary country or of a
Member State,
— which are at least 50 % owned by nationals of the beneficiary
country or of Member States or by a company having its headoffice in that country or in one of those Member States, ofwhich the manager or managers, Chairman of the Board ofDirectors or of the Supervisory Board, and the majority of the
members of such boards are nationals of that beneficiary
country or of the Member States and of which, in addition, inthe case of companies, at least half the capital belongs to thatbeneficiary country or to the Member States or to public bodiesor nationals of that beneficiary country or of the Member
States,
— of which the master and officers are nationals of the beneficiary
country or of the Member States, and
— of which at least 75 % of the crew are nationals of the benefi-
ciary country or of the Member States.
3. The terms “beneficiary country” and “Community” shall also
cover the territorial waters of that country or of the Member States.
4. Vessels operating on the high seas, including factory ships on
which the fish caught is worked or processed, shall be consideredas part of the territory of the beneficiary country or of the Member
State to which they belong, provided that they satisfy the condi-
tions set out in paragraph 2.
Article 69
For the purposes of Article 67, products which are not wholly
obtained in a beneficiary country or in the Community are consid-
ered to be sufficiently worked or processed when the conditions setout in the list in Annex 15 are fulfilled.
Those conditions indicate, for all products covered by this section,
the working or processing which must be carried out on non-origi-
nating materials used in manufacturing, and apply only in relationto such materials.
If a product which has acquired originating status by fulfilling the
conditions set out in the list is used in the manufacture of anotherproduct, the conditions applicable to the product in which it isincorporated shall not apply to it, and no account shall be takenof the non-originating materials which may have been used in itsmanufacture.
Article 70
1. Without prejudice to paragraph 2, the following operations
shall be considered as insufficient working or processing to conferthe status of originating products, whether or not the requirements
of Article 69 are satisfied:
(a) operations to ensure the preservation of products in good
condition during transport and storage (ventilation, spreadingout, drying, chilling, placing in salt, sulphur dioxide or otheraqueous solutions, removal of damaged parts, and like opera-tions),2000R1602 — EN — 01.07.2000 — 000.003 — 6
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(b) simple operations consisting of removal of dust, sifting or
screening, sorting, classifying, matching (including themaking-up of sets of articles), washing, painting, cutting up;
(c) (i) changes of packing and breaking-up and assembly of
packages,
(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing
on cards or boards, etc., and all other simple packagingoperations;
(d) affixing marks, labels and 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 mixture do not meet
the conditions laid down in this section to enable them to beconsidered as originating in a beneficiary country or in theCommunity;
(f) simple assembly of parts to constitute a complete product;
(g) a combination of two or more of the operations specified in (a)
to (f);
(h) slaughter of animals.
2. All the operations carried out in either a beneficiary country
or the Community on a given product shall be considered togetherwhen determining whether the working or processing undergone bythat product is to be regarded as insufficient within the meaning ofparagraph 1.
Article 70a
1. The unit of qualification for the application of the provisions
of this section shall be the particular product which is consideredas the basic unit when determining classification using the nomen-clature of the Harmonised System.
Accordingly, it follows that:
(a) when a product composed of a group or assembly of articles is
classified under the terms of the Harmonised System in a
single heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products
classified under the same heading of the Harmonised System,each product must be taken individually when applying theprovisions of this section.
2. Where, under general rule 5 of the Harmonised System,
packaging is included with the product for classification purposes,it shall be included for the purposes of determining origin.
Article 71
1. By way of derogation from the provisions of Article 69, non-
originating materials may be used in the manufacture of a givenproduct, provided that their total value does not exceed 10 % ofthe ex-works price of the product.
Where, in the list, one or several percentage are given for the
maximum value of non-originating materials, such percentagesmust not be exceeded through the application of the first subpara-graph.
2. Paragraph 1 shall not apply to products falling within Chap-
ters 50 to 63 of the Harmonised System.
Article 72
1. By way of derogation from Article 67, for the purposes of
determining whether a product manufactured in a beneficiarycountry which is a member of a regional grouporiginates thereinwith the meaning of that Article, products originating in any ofthe countries of that regional groupand used in further manufac-ture in another country of the groupshall be treated as if they2000R1602 — EN — 01.07.2000 — 000.003 — 7
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originated in the country of further manufacture (regional cumula-
tion).
2. The country of origin of the final product shall be determined
in accordance with Article 72a.
3. Regional cumulation shall apply to four separate regional
groups of beneficiary countries benefiting from the generalised
system of preferences:
(a) the Association of South-East Asian Nations (ASEAN)
(Brunei-Darussalam, Cambodia(1), Indonesia, Laos, Malaysia,
Philippines, Singapore, Thailand, Vietnam);
(b) the Central American Common Market (CACM) (Costa Rica,
Honduras, Guatemala, Nicaragua, Panama(2), El Salvador);
(c) the Andean Community (Bolivia, Colombia, Ecuador, Peru,
Venezuela);
(d) the South Asian Association for Regional Cooperation
(SAARC) (Bangladesh, Bhutan, India, Maldives, Nepal, Paki-
stan, Sri Lanka)(3).
4. The expression “regional group” shall be taken to mean the
ASEAN, the CACM, the Andean Community or the SAARC, asthe case may be.
Article 72a
1. When goods originating in a country which is a member of a
regional groupare worked or p rocessed in another country of the
same regional group, they shall have the origin of the country of
the regional groupwhere the last working or p rocessing wascarried out, provided that:
(a) the value added there, as defined in paragraph 3, is greater than
the highest customs value of the products used originating inany one of the other countries of the regional group, and
(b) the working or processing carried out there exceeds that set out
in Article 70 and, in the case of textile products, also thoseoperations referred to at Annex 16.
2. When the conditions of original in paragraph 1(a) and (b) are
not satisfied, the products shall have the origin of the country ofthe regional groupwhich accounts for the highest customs valueof the originating products coming from other countries of the
regional group.
3. “Value added” means the ex-works price minus the customs
value of each of the products incorporated which originated inanother country of the regional group.
4. Proof of the originating status of goods exported from a
country of a regional groupto another country of the same groupto be used in further working or processing, or to be re-exportedwhere no further working or processing takes place, shall be estab-
lished by a certificate of origin Form A issued in the first country.
5. Proof of the originating status, acquired or retained under the
terms of Article 72, this Article and Article 72b, of goods exportedfrom a country of a regional groupto the Community, shall beestablished by a certificate of origin Form A issued or an invoicedeclaration made out in that country on the basis of a certificate oforigin Form A issued according to the provisions of paragraph 4.2000R1602 — EN — 01.07.2000 — 000.003 — 8
(1) With entry into force on 1.9.1999.
(2) With entry into force on 1.7.2000.
(3) The Commission shall publish, in the Official Journal of the European
Communities (C series) the date on which these countries fulfilled the obli-
gations laid down in Article 72b.
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6. The country of origin shall be marked in box 12 of the certi-
ficate of origin Form A or on the invoice declaration, that countrybeing:
— in the case of products exported without further working or
processing according to paragraph 4, the country of manufac-ture;
— in the case of products exported after further working or
processing, the country of origin as determined in accordancewith paragraph 1.
Article 72b
1. Articles 72 and 72a shall apply only where:
(a) the rules regulating trade in the context of regional cumulation,
as between the countries of the regional group, are identical tothose laid down in this section:
(b) each country of the regional grouphas undertaken to comp ly or
ensure compliance with the terms of this section and to provide
the administrative cooperation necessary both to the Commu-
nity and to the other countries of the regional groupin orderto ensure the correct issue of certificates of origin Form Aand the verification of certificates of origin Form A andinvoice declarations.
This undertaking shall be transmitted to the Commission
through the Secretariat of the regional group.
The Secretariats are as follows:
— the ASEAN General Secretariat,
— Secretaría de Integración Económica Centroamericana
(SIECA),
— the Junta del Acuerdo de Cartagena,— the SAARC Secretariat,
as the case may be.
2. The Commission shall inform the Member States when the
conditions set out in paragraph 1 have been satisfied, in the caseof each regional group.
3. Article 78(1)(b) shall not apply to products originating in any
of the countries of the regional groupwhen they p ass through the
territory of any of the other countries of the regional group,
whether or not further working or processing take place there.
Article 73
Accessories, spare parts and tools dispatched with a piece of equip-
ment, machine, apparatus or vehicle which are part of the normalequipment and included in the price thereof or which are not sepa-
rately invoiced, shall be regarded as one with the piece of
equipment, machine, apparatus or vehicle in question.
Article 74
Sets, as defined in general rule 3 of the Harmonised System, shall
be regarded as originating when all the component products areoriginating products. Nevertheless, when a set is composed of
originating and non-originating products, the set as a whole shall
be regarded as originating, provided that the value of the non-origi-nating products does not exceed 15 % of the ex-works price of theset.
Article 75
In order to determine whether a product is an originating product,
it shall not be necessary to determine the origin of the following
which might be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools;2000R1602 — EN — 01.07.2000 — 000.003 — 9
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(d) goods which do not enter, and which are not intended to enter,
into the final composition of the product.
Article 76
1. Derogations from the provisions of this section may be made
in favour of the least-developed beneficiary countries benefitingfrom the generalised system of preferences when the development
of existing industries or the creation of new industries justifies
them. The least-developed beneficiary countries are listed in theCouncil Regulations and the ECSC Decision concerning the appli-cation of generalised tariff preferences. For this purpose, thecountry concerned shall submit to the Community a request for a
derogation together with the reasons for the request in accordance
with paragraph 3.
2. The examination of requests shall, in particular, take into
account:
(a) cases where the application of existing rules of origin would
affect significantly the ability of an existing industry in the
country concerned to continue its exports to the Community,with particular reference to cases where this could lead to busi-ness closures;
(b) specific cases where it can be clearly demonstrated that signif-
icant investment in an industry could be deterred by the rulesof origin and where a derogation encouraging implementationof the investment programme would enable the rules to besatisfied by stages;
(c) the economic and social impact of the decision to be taken
especially in respect of employment in the beneficiary coun-tries and the Community.
3. In order to facilitate the examination of requests for deroga-
tion, the country making the request shall furnish in support of itsrequest the fullest possible information, covering in particular thepoints listed below:
— description of the finished product,
— nature and quantity of materials originating in a third country,— manufacturing process,— value added,— the number of employees in the enterprise concerned,— the anticipated volume of the exports to the Community,— other possible sources of supply for raw materials,— reasons for the duration requested,— other observations.
4. The Commission shall present the derogation-request to the
Committee. It shall be decided on according to the procedure laiddown in Article 249 of the Code.
5. Where use is made of a derogation, the following phrase must
appear in box 4 of the certificate of origin Form A, or on the
invoice declaration laid down in Article 89:
“Derogation - Regulation (EC) No …/…”.6. The provisions of paragraphs 1 to 5 shall apply to any prolon-
gations.
Article 77
The conditions set out in this section for acquiring originating
status must continue to be fulfilled at all times in the beneficiary
country or in the Community.
If originating products exported from the beneficiary country or
from the Community to another country are returned, they must2000R1602 — EN — 01.07.2000 — 000.003 — 10
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be considered as non-originating unless it can be demonstrated to
the satisfaction of the competent authorities that:
— the products returned are the same as those which were
exported, and
— they have not undergone any operations beyond that necessary
to preserve them in good condition while in that country or
while being exported.
Article 78
1. The following shall be considered as transported direct from
the beneficiary country to the Community or from the Communityto the beneficiary country:
(a) products transported without passing through the territory of
any other country, except in the case of the territory of another
country of the same regional group where Article 72 is applied;
(b) products constituting one single consignment transported
through the territory of countries other than the beneficiarycountry or the Community, with, should the occasion arise,trans-shipment or temporary warehousing in those countries,
provided that the products remain under the surveillance of
the customs authorities in the country of transit or of ware-housing and do not undergo operations other than unloading,reloading or any operation designed to preserve them in goodcondition;
(c) products transported through the territory of Norway or Swit-
zerland and subsequently re-exported in full or in part to theCommunity or to the beneficiary country, provided that theproducts remain under the surveillance of the customs authori-ties of the country of transit or of warehousing and do notundergo operations other than unloading, reloading or any
operation designed to preserve them in good condition;
(d) products which are transported by pipeline without interruption
across a territory other than that of the exporting beneficiarycountry or of the Community.
2. Evidence that the conditions specified in paragraph 1(b) and
(c) have been fulfilled shall be supplied to the competent customsauthorities by the production of:
(a) a single transport document covering the passage from the
exporting country through the country of transit; or
(b) a certificate issued by the customs authorities of the country of
transit:
— giving an exact description of the products,
— stating the dates of unloading and reloading of the products
and, where applicable, the names of the ships, or the othermeans of transport used, and
— certifying the conditions under which the products remained
in the country of transit;
(c) or, failing these, any substantiating documents.
Article 79
1. Originating products sent from a beneficiary country for exhi-
bition in another country and sold after the exhibition forimportation into the Community shall benefit, on importation,from the tariff preferences referred to in Article 67, provided thatthe products meet the requirements of this section entitling them tobe recognised as originating in the beneficiary country and
provided that it is shown to the satisfaction of the competent
Community customs authorities that:
(a) an exporter has consigned these products from the beneficiary
country directly to the country in which the exhibition is heldand has exhibited them there;
(b) the products have been sold or otherwise disposed of by that
exporter to a person in the Community;2000R1602 — EN — 01.07.2000 — 000.003 — 11
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(c) the products have been consigned during the exhibition or
immediately thereafter to the Community in the state in whichthey were sent for exhibition;
(d) the products have not, since they were consigned for exhibi-
tion, been used for any purpose other than demonstration atthe exhibition.
2. A certificate of origin Form A shall be submitted to the
Community customs authorities in the normal manner. The name
and address of the exhibition must be indicated thereon. Wherenecessary, additional documentary evidence of the nature of theproducts and the conditions under which they have been exhibitedmay 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 products, and during which theproducts remain under customs control.
Subsection 2
Proofoforigin
Article 80
Products originating in the beneficiary country shall benefit from
the►C1tariff preferences ◄referred to in Article 67, on
submission of either:
(a) a certificate of origin Form A, a specimen of which appears in
Annex 17; or
(b) in the cases specified in Article 89(1), a declaration, the text of
which appears in Annex 18, given by the exporter on an
invoice, a delivery note or any other commercial documentwhich describes the products concerned in sufficient detail toenable them to be identified (hereinafter referred to as the“invoice declaration”).
(a) CERTIFICATE OF ORIGIN FORM A
Article 81
1. Originating products within the meaning of this section shall
be eligible, on importation into the Community, to benefit from the
tariff preferences referred to in Article 67, provided that they have
been transported directly within the meaning of Article 78, onsubmission of a certificate of origin Form A, issued by the customsauthorities or by other competent governmental authorities of thebeneficiary country, provided that the latter country:
— has communicated to the Commission the information required
by Article 93, and
— assists the Community by allowing the customs authorities of
Member States to verify the authenticity of the document orthe accuracy of the information regarding the true origin ofthe products in question.
2. A certificate of origin Form A may be issued only where it
can serve as the documentary evidence required for the purposes
of the tariff preferences referred to in Article 67.
3. A certificate of origin Form A shall be issued only on written
application from the exporter or his authorised representative.
4. The exporter or his authorised representative shall submit
with his application any appropriate supporting documents provingthat the products to be exported qualify for the issue of a certificate
of origin Form A.
5. The certificate shall be issued by the competent governmental
authorities of the beneficiary country if the products to be exportedcan be considered as products originating in that country within themeaning of Subsection 1. The certificate shall be made available tothe exporter as soon as the export has taken place or is ensured.2000R1602 — EN — 01.07.2000 — 000.003 — 12
▼B
6. For the purposes of verifying whether the conditions set out
in paragraph 5 have been met, the competent governmental autho-rities shall have the right to call for any documentary evidence or
to carry out any check which they consider appropriate.
7. It shall be the responsibility of the competent governmental
authorities of the beneficiary country to ensure that certificatesand applications are duly completed.
8. The completion of box 2 of the certificate of origin Form A
shall be optional. Box 12 shall be duly completed by indicating
“European Community” or one of the Member States.
9. The date of issue of the certificate of origin Form A shall be
indicated in box 11. The signature to be entered in that box, whichis reserved for the competent governmental authorities issuing the
certificate, shall be handwritten.
Article 82
Where, at the request of the importer and on the conditions laid
down by the customs authorities of the importing country,
dismantled or non-assembled products within the meaning ofgeneral rule 2(a) of the Harmonised System and falling withinSection XVI or XVII or heading No 7308 or 9406 of the Harmo-nised System are imported by instalments, a single proof of originfor such products shall be submitted to the customs authorities on
importation of the first instalment.
Article 83
Since the certificate of origin Form A constitutes the documentary
evidence for the application of provisions concerning the tariff
preferences referred to in Article 67, it shall be the responsibilityof the competent governmental authorities of the exporting countryto take any steps necessary to verify the origin of the products andto check the other statements on the certificate.
Article 84
Proofs of origin shall be submitted to the customs authorities of the
Member States of importation in accordance with the procedureslaid down in Article 62 of the Code. The said authorities may
require a translation of a proof of origin and may also require the
import declaration to be accompanied by a statement from theimporter to the effect that the products meet the conditionsrequired for the application of this section.
Article 85
1. By way of derogation from Article 81(5), a certificate of
origin Form A may exceptionally be issued after exportation ofthe products to which it relates, if:
(a) it was not issued at the time of exportation because of errors or
involuntary omissions or special circumstances; or
(b) it is demonstrated to the satisfaction of the competent govern-
mental authorities that a certificate of origin Form A was
issued but was not accepted at importation for technical
reasons.
2. The competent governmental authorities may issue a certifi-
cate retrospectively only after verifying that the informationsupplied in the exporter's application agrees with that in the corre-
sponding export file and that a certificate of origin Form A
satisfying the provisions of this section was not issued when theproducts in question were exported.
3. Box 4 of certificates of origin Form A issued retrospectively
must contain the endorsement “Issued retrospectively” or “Délivréa posteriori”.
Article 86
1. In the event of the theft, loss or destruction of a certificate of
origin Form A, the exporter may apply, to the competent govern-2000R1602 — EN — 01.07.2000 — 000.003 — 13
▼B
mental authorities which issued it, for a duplicate to be made out
on the basis of the export documents in their possession. Box 4 ofa duplicate Form A issued in this way must be endorsed with the
word “Duplicate” or “Duplicata”, together with the date of issue
and the serial number of the original certificate.
2. For the purposes of Article 90b, the duplicate shall take effect
from the date of the original.
Article 87
1. When originating products are placed under the control of a
customs office in the Community, it shall be possible to replacethe original proof of origin by one or more certificates of originForm A for the purpose of sending all or some of these productselsewhere within the Community or to Switzerland or Norway.
The replacement certificate(s) of origin Form A shall be issued by
the customs office under whose control the products are placed.
2. The replacement certificate issued in application of paragraph
1 or Article 88 shall be regarded as the definitive certificate oforigin for the products to which it refers. The replacement certifi-cate shall be made out on the basis of a written request by the re-
exporter.
3. The topright-hand box of the rep lacement certificate shall
indicate the name of the intermediary country where it is issued.
Box 4 shall contain the words “Replacement certificate” or
►
C1“Certificat de remplacement”, ◄as well as the date of
issue of the original certificate of origin and its serial number.
The name of the re-exporter shall be given in box 1.
The name of the final consignee may be given in box 2.►
C1All particulars of ◄the re-exported products appearing on
the original certificate shall be transferred to boxes 3 to 9.
►C1References to the ◄re-exporter's invoice shall be given in
box 10.
The customs authorities which issued the replacement certificate
shall endorse box 11. The responsibility of the authorities is
confined to the issue of the replacement certificate. The particularsin box 12 concerning the country of origin and the country ofdestination shall be taken from the original certificate. This boxshall be signed by the re-exporter. A re-exporter who signs thisbox in good faith shall not be responsible for the accuracy of the
particulars entered on the original certificate.
4. The customs office which is requested to perform the opera-
tion referred to in paragraph 1 should note on the originalcertificate the weights, numbers and nature of the productsforwarded and indicate thereon the serial numbers of the corre-sponding replacement certificate or certificates. It shall keep the
original certificate for at least three years.
5. A photocopy of the original certificate may be annexed to the
replacement certificate.
6. In the case of products which benefit from the tariff prefer-
ences referred to in Article 67, under a derogation granted inaccordance with the provisions of Article 76, the procedure laid
down in this Article shall apply only when such products are
intended for the Community.
Article 88
Originating products within the meaning of this section shall be
eligible on importation into the Community to benefit from the
tariff preferences referred to in Article 67 on production of a repla-cement certificate of origin Form A issued by the customsauthorities of Norway or Switzerland on the basis of a certificateof origin Form A issued by the competent governmental authoritiesof the beneficiary country, provided that the conditions laid down2000R1602 — EN — 01.07.2000 — 000.003 — 14
▼B
in Article 78 have been satisfied and provided that Norway or
Switzerland assists the Community by allowing its customs autho-rities to verify the authenticity and accuracy of the certificates
issued. The verification procedure laid down in Article 94 shall
applymutatis mutandis . The time limit laid down in Article 94(3)
shall be extended to eight months.
(b) INVOICE DECLARATION
Article 89
1. The invoice declaration may be made out:
(a) by an approved Community exporter within the meaning of
Article 90, or
(b) by any exporter for any consignment consisting of one or more
packages containing originating products whose total valuedoes not exceed EUR 6 000, and provided that the assistancereferred to in Article 81(1) shall apply to this procedure.
2. An invoice declaration may be made out if the products
concerned can be considered as originating in the Community or
in a beneficiary country, and fulfil the other requirements of this
section.
3. The exporter making out an invoice declaration shall be
prepared to submit at any time, at the request of the customs or
other competent governmental authorities of the exporting country,all appropriate documents proving the originating status of theproducts concerned as well as the fulfilment of the other require-ments of this section.
4. An invoice declaration shall be made out by the exporter in
either French or English by typing, stamping or printing on theinvoice, the delivery note or any other commercial document, the
declaration, the text of which appears in Annex 18. If the declara-
tion is handwritten, it shall be written in ink in printed characters.
5. Invoice declarations shall bear the original signature of the
exporter in manuscript. However, an approved exporter within the
meaning of Article 90 shall not be required to sign such declara-tions provided that he gives the customs authorities a writtenundertaking that he accepts full responsibility for any invoicedeclaration which identifies him as if it had been signed in manu-
script by him.
6. In the cases referred to in paragraph 1(b), the use of an
invoice declaration shall be subject to the following special condi-
tions:
(a) one invoice declaration shall be made out for each consign-
ment;
(b) if the goods contained in the consignment have already been
subject to verification in the exporting country by reference tothe definition of “originating products”, the exporter may referto this check in the invoice declaration.
The provisions of the first subparagraph shall not exempt exporters
from complying with any other formalities required under customsor postal regulations.
Article 90
1. The customs authorities of the Community may authorise any
exporter, hereinafter referred to as an “approved exporter”, whomakes frequent shipments of products originating in the Commu-
nity within the meaning of Article 67(2), and who offers, to the
satisfaction of the customs authorities, all guarantees necessary toverify the originating status of the products as well as the fulfil-ment of the other requirements of this section, to make outinvoice declarations, irrespective of the value of the productsconcerned.2000R1602 — EN — 01.07.2000 — 000.003 — 15
▼B
2. The customs authorities may grant the status of approved
exporter subject to any conditions which they consider appropriate.
3. The customs authorities shall grant ►C1to the approved
exporter ◄a customs authorisation number which shall appear
on the invoice declaration.
4. The customs authorities shall monitor the use of the authori-
sation by the approved exporter.
5. The customs authorities may withdraw the authorisation at
any time. They shall do so where the approved exporter no longeroffers the guarantees referred to in paragraph 1, does not fulfil theconditions referred to in paragraph 2 or otherwise makes improperuse of the authorisation.
Article 90a
1. Evidence of the originating status of Community products
within the meaning of Article 67(2) shall be furnished by either:
(a) the production of ►
C1a movement certificate EUR.1 ◄,a
specimen of which is set out in Annex 21; or
(b) the production of a declaration as referred to in Article 89.
2. The exporter or his authorised representative shall enter “GSP
beneficiary countries” and “EC”, or “Pays bénéficiaires du SPG”and “CE”, in box 2 of the movement certificate EUR.1.
3. The provisions of this section concerning the issue, use and
subsequent verification of certificates of origin Form A shall applymutatis mutandis to►
C1movement certificates EUR.1 ◄and,
with the exception of the provisions concerning their issue, toinvoice declarations.
Article 90b
1. A proof of origin shall be valid for 10 months from the date
of issue in the exporting country, and shall be submitted within the
said period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authori-
ties of the importing country after the final date for presentationspecified in paragraph 1 may be accepted for the purpose ofapplying the tariff preferences referred to in Article 67, where the
failure to submit these documents by the final date set is due to
exceptional circumstances.
3. In other cases of belated presentation, the customs authorities
of the importing country my accept the proofs of origin where theproducts have been submitted before the said final date.
4. At the request of the importer and having regard to the condi-
tions laid down by the customs authorities of the importingMember State, a single proof of origin may be submitted to thecustoms authorities at the importation of the first consignmentwhen the goods:
(a) are imported within the framework of frequent and continuous
trade flows of a significant commercial value;
(b) are the subject of the same contract of sale, the parties of this
contract established in the exporting country or in the Commu-nity;
(c) are classified in the same code (eight digits) of the Combined
Nomenclature;
(d) come exclusively from the same exporter, are destined for the
same importer, and are made the subject of entry formalities at
the same customs office in the Community.
This procedure shall be applicable for the quantities and a period
determined by the competent customs authorities. This periodcannot, in any circumstances, exceed three months.2000R1602 — EN — 01.07.2000 — 000.003 — 16
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Article 90c
1. Products sent as small packages from private persons to
private persons or forming part of travellers' personal luggage shallbe admitted as originating products benefiting from the tariffpreferences referred to in Article 67 without requiring the presenta-tion of a certificate of origin Form A or an invoice declaration,
provided that such products are not imported by way of trade and
have been declared as meeting the conditions required for theapplication of this section and where there is no doubt as to theveracity of such a declaration.
2. Imports which are occasional and consist solely of products
for the personal use of the recipients or travellers or their families
shall not be considered as imports by way of trade if it is evident
from the nature and quantity of the products that no commercialpurpose is in view.
Furthermore, the total value of these products shall not exceed
EUR 500 in the case of small packages or EUR 1 200 in the caseof products forming part of travellers' personal luggage.
Article 91
1. When Article 67(2), (3) or (4) applies, the competent govern-
mental authorities of the beneficiary country called on to issue acertificate of origin Form A for products in the manufacture of
which materials originating in the Community, Norway or Switzer-
land are used shall rely on the ►
C1movement certificate
EUR.1◄or, where necessary, the invoice declaration.
2. Box 4 of certificates of origin Form A issued in the cases set
out in paragraph 1 shall contain the remark “EC cumulation”,
“Norway cumulation”, “Switzerland cumulation”, or “Cumul CE”,
“Cumul Norvège”, “Cumul Suisse”.
Article 92
The discovery of slight discrepancies between the statements made
in the certificate of origin Form A, in the ►C1movement certifi-
cate EUR.1 ◄or in an invoice declaration, and those made in the
documents submitted to the customs office for the purpose ofcarrying out the formalities for importing the products shall notipso facto render the certificate or declaration null and void if it
is duly established that that document does correspond to the
products submitted.
Obvious formal errors such as typing errors on a certificate of
origin Form A, ►
C1a movement certificate EUR.1 ◄or an
invoice declaration should not cause this document to be rejected
if these errors are not such as to create doubts concerning the
correctness of the statements made in that document.
Subsection 3
Methodsofadministrativecooperation
Article 93
1. The beneficiary countries shall inform the Commission of the
names and addresses of the governmental authorities situated intheir territory which are empowered to issue certificates of originForm A, together with specimen impressions of the stamps usedby those authorities, and the names and addresses of the relevantgovernmental authorities responsible for the control of the certifi-
cates of origin Form A and the invoice declarations. The stamps
shall be valid as from the date of receipt by the Commission ofthe specimens. The Commission shall forward this information tothe customs authorities of the Member States. When these commu-nications are made within the framework of an amendment of
previous communications, the Commission shall indicate the date
of entry into use of those new stamps according to the instructionsgiven by the competent governmental authorities of the beneficiarycountries. This information is for official use; however, whengoods are to be released for free circulation, the customs authori-ties in question may allow the importer or his duly authorised2000R1602 — EN — 01.07.2000 — 000.003 — 17
▼B
representative to consult the specimen impressions of the stamps
mentioned in this paragraph.
2. The Commission shall publish, in the Official Journal of the
European Communities (“C” series), the date on which the new
beneficiary countries referred to in Article 97 met the obligationsset out in paragraph 1.
3. The Commission shall send, to the beneficiary countries,
specimen impressions of the stamps used by the customs authori-ties of the Member States for the issue of ►
C1movement
certificates EUR.1 ◄.
Article 93a
For the purposes of the provisions concerning the tariff preferences
referred to in Article 67, every beneficiary country shall comply or
ensure compliance with the rules concerning the origin of theproducts, the completion and issue of certificates of origin FormA, the conditions for the use of invoice declarations and thoseconcerning methods of administrative cooperation.
Article 94
1. Subsequent verifications of certificates of origin Form A and
invoice declarations shall be carried out at random or whenever the
customs authorities in the Community have reasonable doubts as tothe authenticity of such documents, the originating status of theproducts concerned or the fulfilment of the other requirements ofthis section.
2. For the purposes of implementing the provisions of paragraph
1, the customs authorities in the Community shall return the certi-ficate of origin Form A and the invoice, if it has been submitted,the invoice declaration, or a copy of these documents, to thecompetent governmental authorities in the exporting beneficiary
country giving, where appropriate, the reasons for the enquiry.
Any documents and information obtained suggesting that the infor-mation given on the proof of origin is incorrect shall be forwardedin support of the request for verification.
If the said authorities decide to suspend the granting of the tariff
preferences referred to in Article 67 while awaiting the results ofthe verification, release of the products shall be offered to theimporter subject to any precautionary measures judged necessary.
3. When an application for subsequent verification has been
made in accordance with paragraph 1, such verification shall becarried out and its results communicated to the customs authoritiesin the Community within a maximum of six months. The resultsshall be such as to establish whether the proof of origin in questionapplies to the products actually exported and whether these
products can be considered as products originating in the benefi-
ciary country or in the Community.
4. In the case of certificates of origin Form A issued in accor-
dance with Article 91, the reply shall include a copy (copies) of
the►
C1movement certificate(s) EUR.1 ◄or, where necessary,
of the corresponding invoice declaration(s).
5. If in cases of reasonable doubt there is no reply within the six
months specified in paragraph 3 or if the reply does not containsufficient information to determine the authenticity of the docu-
ment in question or the real origin of the products, a second
communication shall be ►
C1sent to◄the competent authori-
ties. If after the second communication the results of theverification are not communicated to the requesting authoritieswithin four months, or if these results do not allow the authenticity
of the document in question or the real origin of the products to be
determined, the requesting authorities shall, except in exceptionalcircumstances, refuse entitlement to the tariff preferences.
The provisions of the first subparagraph shall apply between the
countries of the same regional group for the purposes of the subse-2000R1602 — EN — 01.07.2000 — 000.003 — 18
▼B
quent verification of the certificates of origin Form A issued in
accordance with this section.
6. Where the verification procedure or any other available infor-
mation appears to indicate that the provisions of this section arebeing contravened, the exporting beneficiary country shall, on itsown initiative or at the request of the Community, carry out appro-priate inquiries or arrange for such inquiries to be carried out with
due urgency to identify and prevent such contraventions. For this
purpose, the Community may participate in the inquiries.
7. For the purposes of the subsequent verification of certificates
of origin Form A, copies of the certificates, as well as any exportdocuments referring to them, shall be kept for at least three years
by the competent governmental authorities of the exporting benefi-
ciary country.
Article 95
Article 78(1)(c) and Article 88 shall apply only in so far as
Norway and Switzerland, in the context of tariff preferencesgranted by them to certain products originating in developing coun-tries, apply provisions similar to those of the Community.
The Commission shall inform the Member States' customs authori-
ties of the adoption by Norway and Switzerland of such provisionsand shall notify them of the date from which the provisions of
Article 78(1)(c) and Article 88, and the similar provisions adopted
by Norway and Switzerland, are applied.
These provisions shall apply on condition that the Community,
Norway and Switzerland have concluded an agreement stating,among other things, that they shall provide each other with thenecessary mutual assistance in matters of administrative coopera-tion.
Subsection 4
CeutaandMelilla
Article 96
1. The term “Community” used in this section shall not cover
Ceuta and Melilla. The term “products originating in the Commu-nity” shall not cover products originating in Ceuta and Melilla.
2. This Section shall apply mutatis mutandis in determining
whether products may be regarded as originating in the exportingbeneficiary country benefiting from the generalised system ofpreferences when imported into Ceuta and Melilla or as originatingin Ceuta and Melilla.
3. Ceuta and Melilla shall be regarded as a single territory.
4. The provisions of this section concerning the issue, use and
subsequent verification of certificates of origin Form A shall applymutatis mutandis to products originating in Ceuta and Melilla.
5. The Spanish customs authorities shall be responsible for the
application of this section in Ceuta and Melilla.
Subsection 5
Finalprovision
Article 97
When a country or territory is admitted or readmitted as a benefi-
ciary country in respect of products referred to in the relevant
Council Regulations or the ECSC Decision, goods originating inthat country or territory may benefit from the generalised systemof preferences on condition that they were exported from the bene-ficiary country or territory on or after the date referred to in Article93(2).2000R1602 — EN — 01.07.2000 — 000.003 — 19
▼B
Section 2
Republics of Albania, Bosnia and Herzegovina, and Croatia;
former Yugoslav Republic of Macedonia (for certain wines),RepublicofSlovenia(forcertain wines)
Subsection 1
Definitionoftheconceptoforiginatingproducts
Article 98
1. For the purposes of the provisions concerning tariff prefer-
ences granted by the Community to certain products originating in
the Republics of Albania, Bosnia and Herzegovina, and Croatia, in
the former Yugoslav Republic of Macedonia (for certain wines)and in the Republic of Slovenia (for certain wines) (hereinafterreferred to as “beneficiary republics”), the following products shallbe considered as originating in a beneficiary republic:
(a) products wholly obtained in that beneficiary republic with the
meaning of Article 99;
(b) products obtained in that beneficiary republic, in the manufac-
ture of which products other than those referred to in (a) are
used, provided that the said products have undergone sufficient
working or processing within the meaning of Article 100.
2. For the purposes of this section, products originating in the
Community, within the meaning of paragraph 3, which are subjectin a beneficiary republic to working or processing going beyondthat described in Article 101 shall be considered as originating in
that beneficiary republic.
3. Paragraph 1 shall apply mutatis mutandis in establishing the
origin of the products obtained in the Community.
Article 99
1. The following shall be considered as wholly obtained in a
beneficiary republic or in the Community:
(a) mineral products extracted ►
C1from its soil or ◄from its
seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea-fishing and other products taken from the sea
outside the territorial waters by its vessels;
(g) products made on board its factory ships exclusively from the
products referred to in (f);
(h) used articles collected there, fit only for the recovery of raw
materials;
(i) waste and scrapresulting from manufacturing op erations
conducted there;
(j) products extracted from the seabed or below the seabed which
is situated outside its territorial waters but where it has exclu-sive exploitation rights;
(k) goods produced there exclusively from products specified in (a)
to (j).
2. The terms “its vessels” and “its factory ships” in paragraph
1(f) and (g) shall apply only to vessels and factory ships:
— which are registered or recorded in the beneficiary republic or
in a Member State,
— which sail under the flag of a beneficiary republic or of a
Member State,
— which are owned to the extent of at least 50 % by nationals of
the beneficiary republic or of Member States or by a companywith its head office in that republic or in one of the Member2000R1602 — EN — 01.07.2000 — 000.003 — 20
▼B
States, of which the manager or managers, Chairman of the
Board of Directors or of the Supervisory Board, and themajority of the members of such boards are nationals of that
beneficiary republic or of the Member States and of which, in
addition, in the case of companies, at least half the capitalbelongs to that beneficiary republic or to the Member States orto public bodies or nationals of that beneficiary republic or ofthe Member States,
— of which the master and officers are nationals of the beneficiary
Republic or of the Member States, and
— of which at least 75 % of the crew are nationals of the benefi-
ciary republic or of the Member States.
3. The terms “beneficiary republic” and “Community” shall also
cover the territorial waters of that republic or of the MemberStates.
4. Vessels operating on the high seas, including factory ships on
which the fish caught is worked or processed, shall be considered
as part of the territory of the beneficiary republic or of the Member
State to which they belong, provided that they satisfy the condi-tions set out in paragraph 2.
Article 100
For the purposes of Article 98, products which are not wholly
obtained in a beneficiary republic or in the Community are consid-ered to be sufficiently worked or processed when the conditions setout in the list in Annex 15 are fulfilled.
Those conditions indicate, for all products covered by this section,
the working or processing which must be carried out on non-origi-nating materials used in manufacturing and apply only in relationto such materials.
If a product which has acquired originating status by fulfilling the
conditions set out in the list is used in the manufacture of anotherproduct, the conditions applicable to the product in which it isincorporated do not apply to it, and no account shall be taken of
the non-originating materials which may have been used in its
manufacture.
Article 101
1. Without prejudice to paragraph 2, the following operations
shall be considered as insufficient working or processing to conferthe status of originating products, whether or not the requirementsof Article 100 are satisfied:
(a) operations to ensure the preservation of products 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 opera-tions);
(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;
(c) (i) changes of packing and breaking-up and assembly of
packages,
(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing
on cards or boards, etc., and all other simple packagingoperations;
(d) affixing marks, labels and 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 mixture do not meet
the conditions laid down in this section to enable them to be
considered as originating in a beneficiary republic or in theCommunity;
(f) simple assembly of parts to constitute a complete product;2000R1602 — EN — 01.07.2000 — 000.003 — 21
▼B
(g) a combination of two or more of the operations specified in (a)
to (f);
(h) slaughter of animals.
2. All the operations carried out in either a beneficiary republic
or the Community on a given product shall be considered together
when determining whether the working or processing undergone bythat product is to be regarded as insufficient within the meaning ofparagraph 1.
Article 101a
1. The unit of qualification for the application of the provisions
of this section shall be the particular product which is considered
as the basic unit when determining classification using the nomen-
clature of the Harmonised System.
Accordingly, it follows that:
(a) when a product composed of a group or assembly of articles is
classified under the terms of the Harmonised System in asingle heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products
classified under the same heading of the Harmonised System,each product must be taken individually when applying theprovisions of this Section.
2. Where, under general rule 5 of the Harmonised System,
packaging is included with the product for classification purposes,it shall be included for the purposes of determining origin.
Article 102
1. By way of derogation from the provisions of Article 100,
non-originating materials may be used in the manufacture of agiven product, provided that their total value does not exceed
10 % of the ex-works price of the product.
Where, in the list, one or several percentages are given for the
maximum value of non-originating materials, such percentagesmust not be exceeded through the application of the first subpara-
graph.
2. Paragraph 1 shall not apply to products falling within Chap-
ters 50 to 63 of the Harmonised System.
Article 103
Accessories, spare parts and tools dispatched with a piece of equip-
ment, machine, apparatus or vehicle which are part of the normal
equipment and included in the price thereof or which are ►
C1not
separately invoiced, shall be regarded ◄as one with the piece of
equipment, machine, apparatus or vehicle in question.
Article 104
Sets, as defined in general rule 3 of the Harmonised System, shall
be regarded as originating when all the ►C1component products
are originating products ◄. Nevertheless, when a set is composed
of originating and non-originating products, the set as a whole shall
be regarded as originating provided that the value of the non-origi-nating products does not exceed 15 % of the ex-works price of theset.
Article 105
In order to determine whether a product is an originating product,
it shall not be necessary to determine the origin of the following
which might be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools;
(d) goods which do not enter, and which are not intended to enter,
into the final composition of the product.2000R1602 — EN — 01.07.2000 — 000.003 — 22
▼B
Article 106
The conditions set out in this section for acquiring originating
status must continue to be fulfilled at all times in the beneficiary
republic or in the Community.
If originating products exported from the beneficiary republic or
from the Community to another country are returned, they shallbe considered as non-originating unless it can be demonstrated tothe satisfaction of the competent authorities that:
— the products returned are the same as those which were
exported, and
— they have not undergone any operation beyond that necessary
to preserve them in good condition while in that country orwhile being exported.
Article 107
1. The following shall be considered as transported directly
from the beneficiary republic to the Community or from theCommunity to the beneficiary republic:
(a) products transported without passing through the territory of
any other country;
(b) products constituting one single consignment transported
through the territory of countries other than the beneficiaryrepublic or the Community, with, should the occasion arise,
trans-shipment or temporary warehousing in those countries,
provided that the products remain under the surveillance ofthe customs authorities in the country of transit or of ware-housing and do not undergo operations other than unloading,reloading or any operation designed to preserve them in goodcondition;
(c) products which are transported by pipeline without interruption
across a territory other than that of the exporting beneficiary
republic or of the Community.
2. Evidence that the conditions set out in paragraph 1(b) are
fulfilled shall be supplied to the competent customs authorities by
the production of:
(a) a single transport document covering the passage from the
exporting country through the country of transit; ►
C1or◄
(b) a certificate issued by the customs authorities of the country of
transit:
— giving an exact description of the products,
— stating the dates of unloading and reloading of the products
and, where applicable, the names of the ships, or the other
means of transport used, and
— certifying the conditions under which the products remained
in the country of transit;
(c) or, failing these, any substantiating documents.
Article 108
1. Originating products, sent from a beneficiary republic for
exhibition in another country and sold after the exhibition forimportation into the Community, shall benefit on importationfrom the tariff preferences referred to in Article 98, provided that
they meet the requirements of this section entitling them to be
recognised as originating in that beneficiary republic and providedthat it is shown to the satisfaction of the competent Communitycustoms authorities that:
(a) an exporter has consigned the products from the beneficiary
republic directly to the country in which the exhibition is heldand has exhibited them there;
(b) the products have been sold or otherwise disposed of by that
exporter to a person in the Community;2000R1602 — EN — 01.07.2000 — 000.003 — 23
▼B
(c) the products have been consigned during the exhibition or
immediately thereafter to the Community in the state in whichthey were sent for exhibition;
(d) the products have not, since they were consigned for exhibi-
tion, been used for any purpose other than demonstration atthe exhibition.
2.►
C1A movement certificate EUR.1 ◄shall be submitted
to the Community customs authorities in the normal manner. The
name and address of the exhibition must be indicated thereon.
Where necessary, additional documentary evidence of the natureof the products and the conditions under which they have beenexhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural
or crafts exhibition, fair or similar public show or display which
is not organised for private purposes in shops or business premises
with a view to the sale of foreign products, and during which theproducts remain under customs control.
Subsection 2
Proofoforigin
Article 109
Products originating in the beneficiary republic shall benefit from
the tariff preferences referred to in Article 98, on submission ofeither:
(a)►
C1a movement certificate EUR.1 ◄, a specimen of which
appears in Annex 21, or
(b) in the cases specified in Article 116(1), a declaration, the text
of which appears in Annex 22, given by the exporter on aninvoice, a delivery note or any other commercial document
which describes the products concerned in sufficient detail to
enable them to be identified (hereinafter referred to as the“inovice declaration”).
(a)►C1MOVEMENT CERTIFICATE EUR.1 ◄
Article 110
1. Originating products within the meaning of this section shall
be eligible, on importation into the Community, to benefit from thetariff preferences referred to in Article 98, provided they have beentransported directly with the meaning of Article 107, on submissionof►
C1a movement certificate EUR.1 ◄issued by the customs
or other competent governmental authorities of Albania, Bosnia
and Herzegovina, Croatia, the former Yugoslav Republic of Mace-donia or Slovenia, on condition that those beneficiary republics:
— have communicated to the Commission the information
required by Article 121, and
— assist the Community by allowing the customs authorities of
Member States to verify the authenticity of the document or
the accuracy of the information regarding the true origin of
the products in question.
2.►
C1A movement certificate EUR.1 ◄may be issued only
where it can serve as the documentary evidence required for thepurposes of the tariff preferences ►
C1referred to in ◄Article
98.
3.►C1A movement certificate EUR.1 ◄shall be issued only
on written application from the exporter or his authorised represen-
tative. Such application shall be made on a form, a specimen ofwhich appears in Annex 21, which shall be completed in accor-dance with the provisions of this subsection.
Applications for ►
C1movement certificates EUR.1 ◄shall be
kept for at least three years by the competent authorities of theexporting beneficiary republic or Member State.2000R1602 — EN — 01.07.2000 — 000.003 — 24
▼B
4. The exporter or his authorised representative shall submit
with his application any appropriate supporting documents provingthat the products to be exported qualify for the issue of ►
C1a
movement certificate EUR.1 ◄.
The exporter shall undertake to submit, at the request of the
competent authorities, any supplementary evidence they mayrequire for the purpose of establishing the correctness of the origi-nating status of the products eligible for preferential treatment and
shall undertake to agree to any inspection of their accounts and to
any check by the said authorities on the circumstances in which theproducts were obtained.
5. The ►
C1movement certificate EUR.1 ◄shall be issued by
the competent governmental authorities of the beneficiary republics
or by the customs authorities of the exporting Member State, if the
products to be exported can be considered as originating productswithin the meaning of this section.
6. Since the ►
C1movement certificate EUR.1 ◄constitutes
the documentary evidence for the application of the preferentialarrangements set out in Article 98, it shall be the responsibility of
the competent governmental authorities of the beneficiary republic
or of the customs authorities of the exporting Member State to takeany steps necessary to verify the origin of the products and tocheck the other statements on the certificate.
7. For the purpose of verifying whether the conditions set out in
paragraph 5 have been met, the competent governmental authori-
ties of the beneficiary republic or the customs authorities of theexporting member State shall have the right to call for any docu-mentary evidence or to carry out any check which they considerappropriate.
8. It shall be the responsibility of the competent governmental
authorities of the beneficiary republic or of the customs authorities
of the exporting Member State to ensure that the forms referred toin paragraph 1 are duly completed.
9. The date of issue of the ►
C1movement certificate
EUR.1◄shall be indicated in that part of the certificate reserved
for the customs authorities.
10.►C1A movement certificate EUR.1 ◄shall be issued by
the competent authorities of the beneficiary republic or by thecustoms authorities of the exporting Member State when theproducts to which it relates are exported. It shall be made available
to the exporter as soon as the export has taken place or is ensured.
Article 111
Where, at the request of the importer and on the conditions laid
down by the customs authorities of the importing country,
dismantled or non-assembled products within the meaning of
general rule 2(a) of the Harmonised System and falling withinSection XVI or XVII or within heading No 7308 or 9406 of theHarmonised System are imported by instalments, a single proof oforigin for such products shall be submitted to the customs authori-
ties on importation of the first instalment.
Article 112
Proofs of origin shall be submitted to the customs authorities of the
Member State of importation in accordance with the procedures
laid down in Article 62 of the Code. The said authorities mayrequire a translation of a proof of origin and may also require theimport declaration to be accompanied by a statement from theimporter to the effect that the products meet the conditionsrequired for the application of this section.2000R1602 — EN — 01.07.2000 — 000.003 — 25
▼B
Article 113
1. By way of derogation from Article 110(10), ►C1a move-
ment certificate EUR.1 ◄may exceptionally be issued after
exportation of the products to which it relates if:
(a) it was not issued at the time of exportation because of errors or
involuntary omissions or special circumstances; or
(b) it is demonstrated to the satisfaction of the competent authori-
ties that ►C1a movement certificate EUR.1 ◄was issued
but was not accepted at importation for technical reasons.
2. The competent authorities may issue ►C1a movement certi-
ficate EUR.1 ◄retrospectively only after verifying that the
information supplied in the exporter's application agrees with that
in the corresponding export file and that ►C1a movement certifi-
cate EUR.1 ◄satisfying the provisions of this section was not
issued when the products in question were exported.
3.►C1Movement certificates EUR.1 ◄issued retrospec-
tively shall be endorsed with one of the following phrases:
— “EXPEDIDO A POSTERIORI ”,
— “UDSTEDT EFTERFØLGENDE”,— “NACHTRÄGLICH AUSGESTELLT”,—“ΕΚ∆ΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ ”,
— “ISSUED RETROSPECTIVELY”,
— “DÉLIVRÉ A POSTERIORI”,
— “RILASCIATO A POSTERIORI”,— “AFGEGEVEN A POSTERIORI”,— “EMITIDO A POSTERIORI ”,
— “ANNETTU JÄLKIKÄTEEN”,— “UTFÄRDAT I EFTERHAND”.
4. The endorsement referred to in paragraph 3 shall be inserted
in the “Remarks” box of the ►
C1movement certificate
EUR.1◄.
Article 114
1. In the event of the theft, loss or destruction of ►C1a move-
ment certificate EUR.1 ◄, the exporter may apply to the
competent authorities which issued it, for a duplicate to be made
out on the basis of the export documents in their possession.
2. The duplicate issued in this way shall be endorsed with one
of the following words:
— “DUPLICADO”,
— “DUPLIKAT”,— “DUPLIKAT”,—“ΑΝΤΙΓΡΑΦΟ ”,
— “DUPLICATE”,— “DUPLICATA”,— “DUPLICATO”,— “DUPLICAAT”,— “SEGUNDA VIA”,
— “KAKSOISKAPPALE”,
— “DUPLIKAT”.
3. The endorsement referred to in paragraph 2 shall be inserted
in the “Remarks” box of the ►
C1movement certificate
EUR.1◄.
4. The duplicate, which shall bear the date of issue of the
original►C1movement certificate EUR.1 ◄, shall take effect
as from that date.2000R1602 — EN — 01.07.2000 — 000.003 — 26
▼B
Article 115
When originating products are placed under the control of a
customs office in the Community, it shall be possible to replacethe original proof of origin by one or more ►
C1movement certi-
ficates EUR.1 ◄for the purpose of sending all or some of those
products elsewhere in the Community. The replacement►
C1movement certificate(s) EUR.1 ◄shall be issued by the
customs office under whose control the products are placed.
(b) INVOICE DECLARATION
Article 116
1. The invoice declaration may be made out:
(a) by an approved Community exporter within the meaning of
Article 117, or
(b) by any exporter for any consignment consisting of one or more
packages containing originating products whose total valuedoes not exceed EUR 6 000, and on condition that the assis-
tance referred to in Article 110(1) shall apply to this procedure.
2. An invoice declaration may be made out if the products
concerned can be considered as originating in the Community orin a beneficiary republic and fulfil the other requirements of this
section.
3. The exporter making out an invoice declaration shall be
prepared to submit at any time, at the request of the customs or
other competent governmental authorities of the exporting country,
all appropriate documents proving the originating status of theproducts concerned as well as the fulfilment of the other require-ments of this section.
4. An invoice declaration shall be made out by the exporter by
typing, stamping or printing on the invoice, the delivery note orany other commercial document, the declaration, the text of whichappears in Annex 22, using one of the linguistic versions set out inthat Annex and in accordance with the provisions of the domesticlaw of the exporting country. If the declaration is handwritten, it
shall be written in ink, in printed characters.
5. Invoice declarations shall bear the original signature of the
exporter in manuscript. However, an approved exporter within the
meaning of Article 117 shall not be required to sign such declara-
tions provided that he gives the customs authorities a writtenundertaking that he accepts full responsibility for any invoicedeclaration which identifies him as if it had been signed in manu-script by him.
6. In the cases referred to in paragraph 1(b), the use of an
invoice declaration shall be subject to the following special condi-tions:
(a) an invoice declaration shall be made out for each consignment;
(b) if the goods contained in the consignment have already been
subject to verification in the exporting country by reference tothe definition of “originating products”, the exporter may referto this check in the invoice declaration.
The provisions of the first subparagraph shall not exempt exporters
from complying with any other formalities required under customsor postal regulations.
Article 117
1. The customs authorities in the Community may authorise any
exporter, hereinafter referred to as an “approved exporter”, who
makes frequent shipments of products originating in the Commu-nity within the meaning of Article 98(2), and who offers, to thesatisfaction of the customs authorities, all guarantees necessary toverify the originating status of the products as well as the fulfil-ment of the other requirements of this section, to make out2000R1602 — EN — 01.07.2000 — 000.003 — 27
▼B
invoice declarations, irrespective of the value of the products
concerned.
2. The customs authorities may grant the status of approved
exporter subject to any conditions which they consider appropriate.
3. The customs authorities shall assign the approved exporter a
customs authorisation number which shall appear on the invoice
declaration.
4. The customs authorities shall monitor the use of the authori-
sation by the approved exporter.
5. The customs authorities may withdraw the authorisation at
any time. They shall do so where the approved exporter no longeroffers the guarantees referred to in paragraph 1, does not fulfil the
conditions referred to in paragraph 2, or otherwise makes improper
use of the authorisation.
Article 118
1. A proof of origin shall be valid for four months from the date
of issue in the exporting country, and shall be submitted within thesaid period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authori-
ties of the importing country after the final date for presentation
specified in paragraph 1 may be accepted for the purpose ofapplying the tariff preferences referred to in Article 98, where thefailure to submit these documents by the final date set is due toexceptional circumstances.
3. In other cases of belated presentation, the customs authorities
of the importing country may accept the proofs of origin where the
products have been submitted before the said final date.
4. At the request of the importer and having regard to the condi-
tions laid down by the customs authorities of the importingMember State, a single proof of origin may be submitted to thecustoms authorities at the importation of the first consignmentwhen the goods:
(a) are imported within the framework of frequent and continuous
trade flows of a significant commercial value;
(b) are the subject of the same contract of sale, the parties of this
contract established in the exporting country or in the Commu-nity;
(c) are classified in the same code (eight digits) of the Combined
Nomenclature;
(d) come exclusively from the same exporter, are destined for the
same importer, and are made the subject of entry formalities at
the same customs office in the Community.
This procedure shall be applicable for the quantities and a period
determined by the competent customs authorities. This periodcannot, in any circumstances, exceed three months.
Article 119
1. Products sent as small packages from private person to
private persons or forming part of travellers' personal luggage shall
be admitted as originating products benefiting from the tariffpreferences referred to in Article 98 without requiring the submis-sion of►
C1a movement certificate EUR.1 ◄or an invoice
declaration, provided that such products are not imported by wayof trade and have been declared as meeting the conditions required
for the application of this section, and where there is no doubt as to
the veracity of such a declaration.
2. Imports which are occasional and consist solely of products
for the personal use of the recipients or travellers or their familiesshall not be considered as imports by way of trade if it is evidentfrom the nature and quantity of the products that no commercialpurpose is in view.2000R1602 — EN — 01.07.2000 — 000.003 — 28
▼B
Furthermore, the total value of the products shall not exceed EUR
500 in the case of small packages or EUR 1 200 in the case ofproducts forming part of traveller's personal luggage.
Article 120
The discovery of slight discrepancies between the statements made
in the proof of origin and those made in the documents submittedto the customs office for the purpose of carrying out the formalitiesfor importing the products shall not ipso facto render the proof of
origin null and void if it is duly established that that document
does correspond to the products submitted.
Obvious formal errors such as typing errors on a proof of origin
should not cause this document to be rejected if these errors are
not such as to create doubts concerning the correctness of the state-ments made in that document.
Subsection 3
Methodsofadministrativecooperation
Article 121
1. The beneficiary republics shall inform the Commission of the
names and addresses of the governmental authorities situated intheir territory which are empowered to issue ►
C1movement
certificates EUR.1 ◄, together with specimen impressions of the
stamps used by those authorities, and the names and addresses of
the relevant governmental authorities responsible for the controlof the►
C1movement certificates EUR.1 ◄and the invoice
declarations. The stamps shall be valid as from the date of receiptby the Commission of the specimens. The Commission shallforward this information to the customs authorities of the Member
States. When these communications are made within the frame-
work of an amendment of previous communications, theCommission shall indicate the date of entry into use of those newstamps according to the instructions given by the competentgovernmental authorities of the beneficiary republics. This infor-mation is for official use; however, when goods are to be released
for free circulation, the customs authorities in question may allow
the importer or his duly-authorised representative to consult thespecimen impressions of stamps mentioned in this paragraph.
2. The Commission shall send, to the beneficiary republics, the
specimen impressions of the stamps used by the customs authori-
ties of the Member States for the issue of ►
C1movement
certificates EUR.1 ◄.
Article 122
1. Subsequent verifications of ►C1movement certificates
EUR.1◄and of invoice declarations shall be carried out at
random or whenever the customs authorities in the importing
Member State or the competent governmental authorities of thebeneficiary republics have reasonable doubts as to the authenticityof such documents, the originating status of the products concernedor the fulfilment of the other requirements of this section.
2. For the purposes of implementing the provisions of paragraph
1, the competent authorities in the importing Member State orbeneficiary republic shall return the EUR. 1 movement certificateand the invoice, if it has been submitted, the invoice declaration,or a copy of these documents, to the competent authorities in the
exporting beneficiary republic or Member State, giving, where
appropriate, the reasons for the enquiry. Any documents and infor-mation obtained suggesting that the information given on the proofof origin is incorrect shall be forwarded in support of the requestfor verification.
If the customs authorities in the importing Member State decide to
suspend the granting of the tariff preferences referred to in Article98 while awaiting the results of the verification, release of theproducts shall be offered to the importer subject to any precau-tionary measures judged necessary.2000R1602 — EN — 01.07.2000 — 000.003 — 29
▼B
3. When an application for subsequent verification has been
made in accordance with paragraph 1, such verification shall becarried out and its results communicated to the customs authorities
of the importing Member States or to the competent governmental
authorities of the importing beneficiary republic within a maximumof six months. The results shall be such as to establish whether theproof of origin in question applies to the products actually exportedand whether these products can be considered as originating in the
beneficiary republic or in the Community.
4. If in cases of reasonable doubt there is no reply within the six
months specified in paragraph 3 or if the reply does not containsufficient information to determine the authenticity of the docu-ment in question or the real origin of the products, a secondcommunication shall be sent to the competent authorities. If afterthe second communication the results of the verification are not
communicated to the requesting authorities within four months, or
if these results do not allow the authenticity of the document inquestion or the real origin of the products to be determined, therequesting authorities shall, except in exceptional circumstances,refuse entitlement to the tariff preferences.
5. Where the verification procedure or any other available infor-
mation appears to indicate that the provisions of this section are
being contravened, the exporting beneficiary republic shall, on its
own initiative or at the request of the Community, carry out appro-priate inquiries or arrange for such inquiries to be carried out withdue urgency to identify and prevent such contraventions. For thispurpose, the Community may participate in the inquiries.
6. For the purposes of the subsequent verification of
►
C1movement certificates EUR.1 ◄, copies of the certificates
as well as any export documents referring to them shall be keptfor at least three years by the competent governmental authoritiesof the exporting beneficiary republic or by the customs authoritiesof the exporting Member State.
Subsection 4
CeutaandMelilla
Article 123
1. The term “Community” used in this section shall not cover
Ceuta and Melilla. The term “products originating in the Commu-
nity”►C1shall not cover ◄products originating in Ceuta and
Melilla.
2. This section shall apply mutatis mutandis in determining
whether products may be regarded as originating in the exportingbeneficiary republics benefiting from the preferences whenimported into Ceuta and Melilla or as originating in Ceuta andMelilla.
3. Ceuta and Melilla shall ►
C1be regarded as ◄a single
territory.
4. The provisions of this section concerning the issue, use and
subsequent verification of ►C1movement certificates EUR.1 ◄
shall apply mutatis mutandis to products originating in Ceuta and
Melilla.
5. The Spanish customs authorities shall be responsible for the
application of this section in Ceuta and Melilla.’
6. In Article 237(1) and (4), the terms ‘C1’ and ‘C2/CP3’ are
replaced by ‘CN22’ and ‘CN23’ respectively.
7. In ‘Part I, Customs — approved treatment or use, title I, Release
for free circulation’, Chapter 2 (Articles 291 to 308) is replacedby the following:2000R1602 — EN — 01.07.2000 — 000.003 — 30
▼B
‘CHAPTER 2
End-use
Article 291
1. This chapter applies where it is provided that goods released
for free circulation with a favourable tariff treatment or at a
reduced or zero rate of duty on account of their end-use are subject
to end-use customs supervision.
2. For the purposes of this chapter:
(a) “single authorisation” means: an authorisation involving
different customs administrations;
(b) “accounts” means: the holder's commercial, tax or other
accounting material, or such data held on their behalf;
(c) “records” means: the data containing all the necessary informa-
tion and technical details on whatever medium, enabling the
customs authorities to supervise and control operations.
Article 292
1. The granting of a favourable tariff treatment in accordance
with Article 21 of the Code shall, where it is provided that goods
are subject to end-use customs supervisions, be subject to a written
authorisation.
Where goods are released for free circulation at a reduced or zero
rate of duty on account of their end-use and the provisions in force
require that the goods remain under customs supervision in accor-dance with Article 82 of the Code, a written authorisation for thepurposes of end-use customs supervisions shall be necessary.
2. Applications shall be made in writing using the model set out
in Annex 67. The customs authorities may permit renewal or modi-fication to be applied for by simple written request.
3. In particular circumstances the customs authorities may allow
the declaration for free circulation in writing or by means of adata-processing technique using the normal procedure to constitutean application for authorisation, provided that:
— the application only involves one customs administration,
— the applicant wholly assigns the goods to the prescribed end-
use, and
— the proper conduct of operations is safeguarded.
4. Where the customs authorities consider any of the informa-
tion given in the application inadequate, they may require
additional details from the applicant.
In particular, in cases where an application may be made by
making a customs declaration, the customs authorities shall require,
without prejudice to Article 218, that the application be accompa-nied by a document made out by the declarant containing at leastthe following information, unless such information is deemedunnecessary or is entered on the customs declaration:
(a) name and address of the applicant, the declarant and the
operator;
(b) nature of the end-use;
(c) technical description of the goods, products resulting from their
end-use and means of identifying them;
(d) estimated rate of yield or method by which that rate is to be
determined;
(e) estimated period for assigning the goods to their end-use;
(f) the place where the goods are put to the end-use.2000R1602 — EN — 01.07.2000 — 000.003 — 31
▼C1
▼B
▼B
5. Where a single authorisation is applied for, the prior agree-
ment of the authorities shall be necessary according to thefollowing procedure.
The application shall be submitted to the customs authorities desig-
nated for the place
— where the applicant's main accounts are kept facilitating audit-
based controls, and where at least part of the operations to be
covered by the authorisation are carried out; or
— otherwise, where the goods are assigned to the prescribed end-
use.
These customs authorities shall communicate the application and
the draft authorisation to the other customs authorities concerned,which shall acknowledge the date of receipt within 15 days.
The other customs authorities concerned shall notify any objections
within 30 days of the date on which the draft authorisation was
received. Where objections are notified within the above periodand no agreement is reached, the application shall be rejected tothe extent to which objections were raised.
The customs authorities may issue the authorisation if they have
received no objections to the draft authorisation within the 30 days.
The customs authorities issuing the authorisation shall send a copy
to all customs authorities concerned.
6. Where the criteria and conditions for the granting of a single
authorisation are generally agreed on between two or more customsadministrations, the said administrations may also agree to replaceprior consultation by simple notification. Such notification shall
always be sufficient where a single authorisation is renewed or
revoked.
Article 293
1. An authorisation using the model set out in Annex 67 shall be
granted to persons established in the customs territory of the
Community, provided that the following conditions are met:
(a) the activities envisaged are consistent with the prescribed end-
use and with the provisions for the transfer of goods in accor-dance with Article 296 and the proper conduct of operations isensured;
(b) the applicant offers every guarantee necessary for the proper
conduct of operations to be carried out and will undertake theobligations:
— to whole or partly assign the goods to the prescribed end-
use or to transfer them and to provide evidence of theirassignment or transfer in accordance with the provisions inforce,
— not to take actions incompatible with the intended purpose
of the prescribed end-use,
— to notify all factors which may affect the authorisation to
the competent customs authorities;
(c) efficient customs supervision is ensured and the administrative
arrangements to be taken by the customs authorities are not
disproportionate to the economic needs involved;
(d) adequate records are kept and retained;
(e) security is provided where the customs authorities consider this
necessary.
2. For an application under Article 292(3), the authorisation
shall be granted to persons established in the customs territory ofthe Community by acceptance of the customs delcaration, underthe other conditions set out in paragraph 1.2000R1602 — EN — 01.07.2000 — 000.003 — 32
▼B
3. The authorisation shall include the following items, unless
such information is deemed unnecessary:
(a) identification of the authorisation holder;
(b) where necessary Combined Nomenclature or TARIC code, type
and description of the goods and of the end-use operations andprovisions concerning rates of yield;
(c) means and methods of identification and of customs supervi-
sion;
(d) the period within which the goods have to be assigned to the
prescribed end-use;
(e) the customs offices where the goods are declared for free circu-
lation and the offices to supervise the arrangements;
(f) the places where the goods have to be assigned to the
prescribed end-use;
(g) the security to be provided, where appropriate;(h) the period of validity of the authorisation;
(i) where applicable, the possibility of transfer of the goods in
accordance with Article 296(1);
(j) where applicable, the simplified arrangements for the transfer
of goods under Article 296(2), second subparagraph, and (3);
(k) where applicable, simplified procedures authorised in accor-
dance with Article 76 of the Code;
(l) methods of communication.
4. Without prejudice to Article 294 the authorisation shall take
effect on the date of issue or at any later date given in the author-isation.
Article 294
1. The customs authorities may issue a retroactive authorisation.
Without prejudice to paragraphs 2 and 3, a retroactive authorisation
shall take effect on the date the application was submitted.
2. If an application concerns renewal of an authorisation for the
same kind of operation and goods, an authorisation may be grantedwith retroactive effect from the date the original authorisationexpired.
3. In exceptional circumstances, the retroactive effect of an
authorisation may be extended further, but not more than one year
before the date the application was submitted, provided a proveneconomic need exists and:
(a) the application is not related to attempted deception or to
obvious negligence;
(b) the applicant's accounts confirm that all the requirements of the
arrangements can be regarded as having been met and, whereappropriate, in order to avoid substitution the goods can beidentified for the period involved, and such accounts allow thearrangements to be verified;
(c) all the formalities necessary to regularise the situation of the
goods can be carried out, including, where necessary, the inva-lidation of the declaration.
Article 295
The expiry of an authorisation shall not affect goods which were in
free circulation by virtue of that authorisation before it expired.
Article 296
1. The transfer of goods between different places designated in
the same authorisation may be undertaken without any customsformalities.2000R1602 — EN — 01.07.2000 — 000.003 — 33
▼B
2. Where a transfer of goods is carried out between two author-
isation holders established in different Member States and thecustoms authorities concerned have not agreed simplified proce-
dures in accordance with paragraph 3, the T5 control copy
provided for in Annex 63 shall be used in accordance with thefollowing procedure:
(a) the transferor shall complete the T5 control copy in triplicate
(one original and two copies). The copies shall be numberedin an appropriate manner;
(b) the T5 control copy shall include:
— in box A (“Office of departure”), the address of the compe-
tent customs office specified in the transferor'sauthorisation,
— in box 2, the name or trading name, full address and
authorisation number of the transferor,
— in box 8, the name or trading name, full address and
authorisation number of the transferee,
— in the box “Important note” and in box B the text shall be
crossed out,
— in boxes 31 and 33, respectively, the description of the
goods as at the ►
C1time of transfer ◄, including the
number of items, and the relevant CN code,
— in box 38, the net mass of the goods,— in box 103, the net quantity of the goods in words
— in box 104, a tick in the box “Other (specify)”, and in block
capitals one of the following:
— DESTINO ESPECIAL: MERCANCÍAS RESPECTO
DE LAS CUALES, LAS OBLIGACIONES SE CEDENAL CESIONARIO (REGLAMENTO (CEE) N
o2454/
93, ARTÍCULO 296)
— SÆRLIGT ANVENDELSESFORMÅL: VARER, FOR
HVILKE FORPLIGTELSERNE OVERDRAGES TIL
ERHVERVEREN (FORORDNING (EØF) Nr. 2454/93,
ARTIKEL 296)
— BESONDERE VERWENDUNG: WAREN MIT
DENEN DIE PFLICHTEN AUF DEN ÜBERNEHMER
ÜBERTRAGEN WERDEN (ARTIKEL 296 DERVERORDNUNG (EWG) Nr. 2454/93)
—ΕΙ∆ΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΓΙΑ
ΤΑ ΟΠΟΙΑ ΟΙ ΥΠΟΧΡΕΩΣΕΙΣ ΕΚΧΩΡΟΥΝΤΑΙΣΤΟΝ ΕΚ∆ΟΧΕΑ (ΑΡΘΡΟ 296 ΚΑΝΟΝΙΣΜΟΣ(ΕΟΚ) αριθ. 2454 /93)
— END-USE: GOODS FOR WHICH THE OBLIGA-
TIONS ARE TRANSFERRED TO THETRANSFEREE (REGULATION (EEC) No 2454/93,ARTICLE 296)
— DESTINATION PARTICULIÈRE: MARCHANDISES
POUR LESQUELLES LES OBLIGATIONS SONT
TRANSFÉRÉES AU CESSIONNAIRE [RÈGLEMENT
(CEE) N
o2454/93, ARTICLE 296]
— DESTINAZIONE PARTICOLARE: MERCI PER LE
QUALI GLI OBBLIGHI SONO TRASFERITI AL
CESSIONARIO (REGOLAMENTO (CEE) N. 2454/93,ARTICOLO 296)
— BIJZONDERE BESTEMMING: GOEDEREN WAAR-
VOOR DE VERPLICHTINGEN AAN DEOVERNEMER WORDEN OVERGEDRAGEN(VERORDENING (EEG) Nr. 2454/93, ARTIKEL 296)
— DESTINO ESPECIAL: MERCADORIAS RELATIVA-
MENTE ÀS QUAIS AS OBRIGAÇÕES SÃOTRANSFERIDAS PARA O CESSIONÁRIO [REGU-
LAMENTO (CEE) N.
o2454/93, ARTIGO 296.o]
— TIETTY KÄYTTÖTARKOITUS: TAVARAT, JOIHIN
LIITTYVÄT VELVOITTEET SIIRRETÄÄN SIIR-2000R1602 — EN — 01.07.2000 — 000.003 — 34
▼B
RONSAAJALLE (ASETUS (ETY) N:o 2454/93, 296
ARTIKLA)
— ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL:
VAROR FÖR VILKA SKYLDIGHETERNA ÖVER-
FÖRS TILL DEN MOTTAGANDE PARTEN(ARTIKEL 296 I FÖRORDNING (EEG) nr 2454/93)
— in box 106:
— the taxation elements of the import goods,
— the registered number and date of the declaration for
release for free circulation and the name and address ofthe customs office where the declaration was made;
(c) the transferor shall send the complete set of T5 control copies
to the transferee;
(d) the transferee shall attach the original of the commercial docu-
ment showing the date of receipt of the goods to the set of T5control copies and submit all documents to the customs officedetermined in his authorisation. He shall also immediatelynotify this customs office of any excess, shortfall, substitutionor other irregularity;
(e) the customs office specified in the transferee's authorisation
shall fill in box J, including the date of receipt by the trans-
feree, in the original T5 after having verified the
corresponding commercial documents and date and stamp theoriginal in box J and the two copies in box E. The customsoffice shall retain the second copy in its records and returnthe original and the first copy to the transferee;
(f) the transferee shall retain the first T5 copy in his records and
forward the original to the transferor;
(g) the transferor shall retain the original in his records.
The customs authorities concerned may agree simplified proce-
dures in accordance with the provisions for the use of the T5control copy.
3. Where the customs authorities concerned consider that the
proper conduct of operations is safeguarded, they may agree atransfer of goods between two authorisation holders established intwo different Member States to be made without using the T5control copy.
4. Where a transfer is carried out between two authorisation
holders established in the same Member States, this shall be donein accordance with national rules.
5. With the receipt of the goods the transferee shall become the
holder of obligations under this chapter in respect of the transferred
goods.
6. The transferor shall be discharged from his obligations where
the following conditions are fulfilled:
— the transferee has received the goods and was informed that the
goods for which the obligations are transferred, are subject toend-use customs supervision;
— customs control has been taken over by the transferee's customs
authority; unless otherwise provided by the customs authorities,
this shall be when the transferee has entered the goods in his
records.
Article 297
1. In the case of the transfer of materials for the maintenance or
repair of aircraft either under the terms of exchange agreements orfor airlines' own needs, by airlines engaged in international traffic,an air waybill or equivalent document may be used instead of theT5 control copy.2000R1602 — EN — 01.07.2000 — 000.003 — 35
▼B
2. The air waybill or equivalent document shall contain at least
the following particulars:
(a) the name of the consigning airline;
(b) the name of the airport of departure;
(c) the name of the receiving airline;
(d) the name of the airport of destination;
(e) the description of the materials;
(f) the number of articles.
The particulars referred to in the first subparagraph may be given
in coded form or by reference to an attached document.
3. The air waybill or equivalent document must bear on its face
one of the following indications in block capitals:
— DESTINO ESPECIAL
— SÆRLIGT ANVENDELSESFORMÅL— BESONDERE VERWENDUNG—ΕΙ∆ΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ
— END-USE
— DESTINATION PARTICULIÈRE— DESTINAZIONE PARTICOLARE— BIJZONDERE BESTEMMING— DESTINO ESPECIAL— TIETTY KÄYTTÖTARKOITUS— ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL
4. The consigning airline shall retain a copy of the air waybill or
equivalent document as part of its records and shall, in the mannerprescribed by the customs authorities of the Member State ofdeparture, make a further copy available to the competent customsoffice.
The receiving airline shall retain a copy of the air waybill or
equivalent document as part of its records and shall, in the mannerprescribed by the customs authorities of the Member State of desti-nation, make a further copy available to the competent customsoffice.
5. The intact materials and the copies of the air waybill or
equivalent document shall be delivered to the receiving airline inthe places specified by the customs authorities in the airline'sMember State residence. The receiving airline shall enter the mate-rials in its records.
6. The obligations arising under paragraphs 1 to 5 shall pass
from the consigning airline to the receiving airline at the timewhen the intact materials and copies of the air waybill or equiva-lent document are delivered to the latter.
Article 298
1. The customs authorities may, subject to conditions they shall
lay down, approve the exportation of the goods or destruction of
the goods.
2. Where agricultural products are exported, box 44 of the
Single Administrative Document or any other document used shallbear one of the following indications in block capitals:
— ARTÍCULO 298, REGLAMENTO (CEE) N
o2454/93,
DESTINO ESPECIAL: MERCANCÍAS DESTINADAS A LA
EXPORTACIÓN — NO SE APLICAN RESTITUCIONES
AGRÍCOLAS
— ART. 298 I FORORDNING (EØF) Nr. 2454/93 SÆRLIGT
ANVENDELSESFORMÅL: VARER BESTEMT TILUDFØRSEL — INGEN RESTITUTION
— ARTIKEL 298 DER VERORDNUNG (EWG) Nr. 2454/93
BESONDERE VERWENDUNG: ZUR AUSFUHR VORGESE-2000R1602 — EN — 01.07.2000 — 000.003 — 36
▼B
HENE WAREN — ANWENDUNG DER LAND-
WIRTSCHAFTLICHEN AUSFUHRERSTATTUNGENAUSGESCHLOSSEN
—ΑΡΘΡΟ 298ΤΟΥ ΚΑΝ. ( CEE)αριθ. 2454 /93ΕΙ∆ΙΚΟΣ
ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΠΡΟΟΡΙΖΟΜΕΝΑΓΙΑ ΕΞΑΓΩΓΗ —ΑΠΟΚΛΕΙΟΝΤΑΙ ΟΙ ΓΕΩΡΓΙΚΕΣ
ΕΠΙΣΤΡΟΦΕΣ
— ARTICLE 298 REGULATION (EEC) No 2454/93 END-USE:
GOODS DESTINED FOR EXPORTATION — AGRICUL-TURAL REFUNDS NOT APPLICABLE
— ARTICLE 298, RÈGLEMENT (CEE) N
o2454/93 DESTINA-
TION PARTICULIÈRE: MARCHANDISES PRÉVUES POURL'EXPORTATION — APPLICATION DES RESTITUTIONSAGRICOLES EXCLUE
— ARTICOLO 298 (CEE) N
o2454/93 DESTINAZIONE PARTI-
COLARE: MERCI PREVISTE PER L'ESPORTAZIONE —
APPLICAZIONE DELLE RESTITUZIONI AGRICOLEESCLUSA
— ARTIKEL 298, VERORDENING (EEG) Nr. 2454/93 BIJZON-
DERE BESTEMMING: VOOR UITVOER BESTEMDE
GOEDEREN — LANDBOUWRESTITUTIES NIET VANTOEPASSING
— ARTIGO 298.
oREG. (CEE) N.o2454/93 DESTINO ESPE-
CIAL: MERCADORIAS DESTINADAS À EXPORTAÇÃO
— APLICAÇÃO DE RESTITUIÇÕES AGRÍCOLASEXCLUÍDA
— 298 ART., AS. 2454/93 TIETTY KÄYTTÖTARKOITUS:
VIETÄVIKSI TARKOITETTUJA TAVAROITA — MAATA-
LOUSTUKEA EI SOVELLETA
— ARTIKEL 298 I FÖRORDNING (EEG) nr 2454/93
AVSEENDE ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL:VAROR AVSEDDA FÖR EXPORT — JORDBRUKSBI-
DRAG EJ TILLÄMPLIGA
3. Where goods are exported, they shall be considered as non-
Community goods from the time of acceptance of the export
declaration.
4. In the case of destruction Article 182(5) of the Code shall
apply.
Article 299
Where the customs authorities agree that the use of the goods
otherwise than as provided for in the authorisation is justified,such use, other than export or destruction, shall entail the incur-
rence of a customs debt. Article 208 of the Code shall apply
mutatis mutandis .
Article 300
1. The goods referred to in Article 291(1) shall remain under
customs supervision and liable to import duties until the are:
(a) first assigned to the prescribed end-use;
(b) exported, destroyed or used otherwise in accordance with Arti-
cles 298 and 299.
However, where the goods are suitable for repeated use and the
customs authorities consider it appropriate in order to avoid abuse,customs supervision shall continue for a period not exceeding twoyears after the date of first assignment.
2. Waste and scrapwhich result from the working or p rocessing
of goods and losses due to natural wastage shall be considered asgoods having been assigned to the prescribed end-use.
3. For waste and scrapwhich result from the destruction of
goods, customs supervision shall end when they have beenassigned a permitted customs-approved treatment or use.’2000R1602 — EN — 01.07.2000 — 000.003 — 37
▼B
8. In Articles 397, 419(4) and 434(6), the words ‘Articles 463 to 470’
are replaced by the words ‘Article 843’.
9. Chapters 11 and 12 of Title II of Part II (Articles 463 to 495) are
deleted.
10. Article 843 is replaced by the following:
‘Article 843
1. This Title lays down the conditions applicable to goods
moving from one point in the customs territory of the Communityto another which temporarily leave that territory, whether or notcrossing the territory of a third country, whose removal or exportfrom the customs territory of the Community is prohibited or is
subject to restrictions, duties or other charges on export by a
Community measure in so far as that measure so provides andwithout prejudice to any special provisions which it may comprise.
These conditions shall not, however, apply:
— where, on declaration of the goods for export from the customs
territory of the Community, proof is furnished to the customsoffice at which export formalities are carried out that an admin-istrative measure freeing the goods from restriction has been
taken, that any duties, taxes or other charges due have been
paid or that, in the circumstances obtaining, the goods mayleave the customs territory of the Community without furtherformalities, or
— where the goods are transported by direct flight without stop-
ping outside the customs territory of the Community, or by aregular shipping service within the meaning of Article 313a.
2. Where the goods are placed under a Community transit
procedure, the principal shall enter on the document used for theCommunity transit declaration, specifically in box 44 (“Additonalinformation”) of the Single Administrative Document where thatis used, one of the following phrases:
— Salida de la Comunidad sometida a restricciones o imposi-
ciones en virtud del (de la) Reglamento/Directiva/Decisión n
o
…
— Udpassage fra Fællesskabet undergivet restriktioner eller
afgifter i henhold til forordning/direktiv/afgørelse nr. …
— Ausgang aus der Gemeinschaft — gemäß Verordnung/Rich-
tlinie/Beschluß Nr. … Beschränkungen oder Abgaben
unterworfen.
—Η έξοδος από την Κοινότητα υποβάλλεται σε περι-
ορισµούς η σε επιβαρύνσεις από τον κανονισµό /την
οδηγία/την απόφαση αριθ. …
— Exit from the Community subject to restrictions or charges
under Regulation/Directive/Decision No …
— Sortie de la Communauté soumise à des restrictions ou à des
impositions par le règlement ou la directive/décision no…
— Uscita dalla Comunità soggetta a restrizioni o ad imposizioni a
norma del(la) regolamento/direttiva/decisione n. …
— Bij uitgang uit de Gemeenschapzijn de bep erkingen of
heffingen van Verordening/Richtlijn/Besluit nr. … vantoepassing.
— Saída da Comunidade sujeita a restrições ou a imposições
pelo(a) Regulamento/Directiva/Decisão n.
o…
— Yhteisöstä vientiin sovelletaan asetuksen/direktiinvinl./
päätöksen N:o … mukaisia rajoituksia tai maksuja
— Utförsel från gemenskapen omfattas i enlighet med förordning/
direktiv/beslut … av restriktioner eller pålagor
3. Where the goods are:
(a) placed under a customs procedure other than the Community
transit procedure, or
(b) moved without being under a customs procedure.2000R1602 — EN — 01.07.2000 — 000.003 — 38
▼B
The T5 control copy shall be made out in accordance with Articles
912a to 912g. In box 104 of the T5 form a cross shall be entered inthe square “Other (specify)” and the phrase stipulated in paragraph
2 added.
In the case of goods falling within point (a) of the first subpara-
graph, the T5 control copy shall be made out at the customsoffice at which the formalities required for consignment of the
goods are completed. In the case of goods falling within point (b)
of the first subparagraph, the T5 control copy shall be presentedwith the goods at the competent customs office for the place wherethe goods leave the customs territory of the Community.
Those offices shall specify the latest date by which the goods, must
be presented at the customs office of destination and, where appro-priate, shall enter in the customs document under cover of whichthe goods are to be transported the phrase specified in paragraph 2.
For the purposes of the T5 control copy, the office of destination
shall be either the office of destination for the customs procedureunder point (a) of the first subparagraph or, where point (b) of thefirst subparagraph applies, the competent customs office for theplace where the goods are brought back into the customs territoryof the Community.
4. Paragraph 3 shall also apply to goods moving from one point
in the customs territory of the Community to another through theterritory of one or more of the EFTA countries referred to inArticle 309(f) which are reconsigned from one of those countries.
5. If the Community measure referred to in paragraph 1
provides for the lodging of a guarantee, that guarantee shall belodged in accordance with Article 912b(2).
6. Where the goods, on arrival at the office of destination, either
are not immediately recognised as having Community status or donot immediately undergo the customs formalities required forgoods brought into the customs territory of the Community, theoffice of destination shall take all the measures prescribed forthem.
7. In the circumstances described in paragraph 3, the office of
destination shall return the original of the T5 control copy withoutdelay to the address shown in box B “Return to …” of the T5 formonce all the required formalities have been completed and annota-
tions made.
8. Where the goods are not brought back into the customs terri-
tory of the Community, they shall be deemed to have left thecustoms territory of the Community irregularly from the Member
State where either they were placed under the procedure referred
to in paragraph 2 or the T5 control copy was made out.’
11. In the first subparagraph of Article 887(3), the words ‘Articles 471
to 495’ are replaced by ‘Articles 912a to 912g’.
12. The following Part IVa is added after Article 912:
‘Part IVa
CONTROLSONTHEUSEAND/ORDESTINATIONOFGOODS
Article 912a
1. For purposes of this part:
(a) “competent authorities” means: the customs authorities or any
other Member State authority responsible for applying this part;
(b) “office” means: the customs office or body responsible at local
level for applying this part;
(c) “T5 control copy” means: a T5 original and copy made out on
forms corresponding to the specimen in Annex 63 accompaniedwhere appropriate by either one or more original and copyforms T5 biscorresponding to the specimen in Annex 64 or
one or more original and copy loading list T5 corresponding2000R1602 — EN — 01.07.2000 — 000.003 — 39
▼B
to the specimen in Annex 65. The forms shall be printed and
completed in accordance with the explanatory note in Annex66 and, where appropriate, any additional instructions laid
down in other Community rules.
2. Where application of Community rules concerning goods
imported into, exported from, or moving within the customs terri-tory of the Community is subject to proof of compliance with►
C1the conditions provided for or prescribed by that measure ◄
for the use and/or destination of the goods, such proof shall be
furnished by production of a T5 control copy, completed and usedin accordance with the provisions of this part.
3. All goods entered on a given T5 control copy shall be loaded
on a single means of transport within the meaning of the secondsubparagraph of Article 347(2), intended for a single consignee
and the same use and/or destination.
The competent authorities may allow the form corresponding to the
specimen in Annex 65 to be replaced by T5 loading lists made outby an integrated electronic or automatic data-processing system orby descriptive lists drawn up for the purposes of carrying outdispatch/export formalities which include all the particulars
provided for in the Annex 65 specimen form, provided such lists
are designed and completed in such a way that they can be usedwithout difficulty by the authorities in question and offer all thesafeguards considered appropriate by those authorities.
4. In addition to obligations imposed under specific rules, any
person who signs a T5 control copy shall be required to put the
goods described in that document to the declared use and/ordispatch the goods to the declared destination.
That person shall be liable in the event of the misuse by any
person of any T5 control copy which the former has drawn up.
5. By way of derogation from paragraph 2 and unless otherwise
provided in the Community rules requiring a control on the use
and/or destination of the goods, each Member State shall have theright to require that the proof of goods having been assigned to theuse and/or destination provided for or prescribed shall be furnishedin accordance with a national procedure, provided that the goodsdo not leave its territory before they have been assigned to that
use and/or destination.
Article 912b
1. A T5 control copy shall be made out in one original and at
least one copy. Each of their forms must bear the original signature
of the person concerned and include all the particulars regardingthe description of goods and any additional information requiredby the provisions relating to the Community rules imposing thecontrol.
2. Where the Community rules imposing the control provide for
the lodging of a guarantee, it shall be lodged:
— at the agency designated by those rules or, failing that, at either
the office which issues the T5 control copy or another office
designated for that purpose by the Member State to which that
office belongs, and
— in that manner laid down in those rules or, failing that, by the
authorities of that Member State.
In that case, one of the following phrases shall be entered in box
106 of the T5 form:
— Garantía constituida por un importe de … euros
— Sikkerhed på … EUR— Sicherheit in Höhe von … EURO geleistet—Κατατεθείσα εγγύηση ποσού …ΕΥΡΩ
— Guarantee of EUR … lodged
— Garantie d'un montant de … euros déposée2000R1602 — EN — 01.07.2000 — 000.003 — 40
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— Garanzia dell'importo di … EURO depositata
— Zekerheid voor … euro— Entregue garantia num montante de … EURO— Annettu … euron suuruinen vakuus— Säkerhet ställd till et belopp av … euro.
3. Where the Community rules imposing the control specify a
time limit for assigning the goods to a particular use and/or desti-nation, the statement “Time limit of … days for completion” inbox 104 of the T5 form shall be completed.
4. Where the goods are moving under a customs procedure, the
T5 control copy shall be issued by the customs office where the
goods are dispatched.
The document for the produce shall bear a reference to the T5
control copy issued. Similarly, box 109 of the T5 form issued shallcontain a reference to the document used for the procedure.
5. Where the goods are not placed under a customs procedure,
the T5 control copy shall be issued by the office where the goods
are dispatched.
One of the following phrases shall be entered in box 109 of the T5
form:
— Mercancías no incluidas en un régimen aduanero
— Ingen forsendelsesprocedure
— Nicht in einem Zollverfahren befindliche Waren—Εµπορεύµατα εκτός τελωνειακού καθεστώτος
— Goods not covered by a customs procedure— Marchandises hors régime douanier— Merci non vincolate ad un regime doganale— Geen douaneregeling— Mercadorias não sujeitas a regime aduaneiro
— Tullimenettelyn ulkopuolella olevat tavarat
— Varorna omfattas inte av något tullförfarande.
6. The T5 control copy shall be endorsed by the office referred
to in paragraphs 4 and 5. Such endorsement shall comprise the
following, to appear in box A (office of departure) of those docu-ments:
(a) in the case of the T5 form, the name and stampof the office,
the signature of the competent person, the date of authentica-tion and a registration number which may be pre-printed;
(b) in the case of the T5 bisform or T5 loading list, the registration
number appearing on the T5 form. That number shall beinserted either by means of a stampincorp orating the name of
the office or by hand; in the latter case it shall be accompanied
by the official stampof the said office.
7. Unless otherwise provided in the Community rules requiring
a control on the use and/or destination of the goods, Article 349shall apply mutatis mutandis . The office referred to in paragraphs
4 and 5 shall verify the consignment and shall complete and
endorse box D, “Control by office of departure”, on the front of
the T5 form.
8. The office referred to in paragraphs 4 and 5 shall keep a copy
of each T5 control copy. The originals of these documents shall bereturned to the person concerned as soon as all administrativeformalities have been carried out, and boxes A (Office of depar-
ture), and B (Return to …) of the T5 form, duly completed.
9. Articles 353, 354 and 355 shall apply mutatis mutandis .
Article 912c
1. The goods and the originals of the T5 control copies shall be
presented at the office of destination.2000R1602 — EN — 01.07.2000 — 000.003 — 41
▼B
Unless otherwise provided in the Community rules requiring a
control on the use and/or destination of the goods, the office ofdestination may allow the goods to be delivered direct to the
consignee on such conditions as it shall lay down to enable it to
carry out its control on or after arrival of the goods.
Any person who presents a T5 control copy and the consignment to
which it relates to the office of destination may, on request, obtaina receipt made out on a form corresponding to the specimen inAnnex 47. The receipt may not replace the T5 control copy.
2. Where the Community rules require a control on the exit of
goods from the customs territory of the Community:
— for goods leaving by sea, the office of destination shall be the
office responsible for the port where the goods are loaded onthe vessel operating a service other than a regular shippingservice within the meaning of Article 313a,
— for goods leaving by air, the office of destination shall be the
office responsible for the international Community airport,within the meaning of Article 190(b), at which the goods areloaded on an aircraft bound for an airport outside the Commu-
nity,
— for goods leaving by any other way or in any other circum-
stances, the office of destination shall be the office of exit
referred to in Article 793(2).
3. The office of destination shall carry out controls on the use
and/or destination ►
C1provided for or prescribed. ◄It shall
register the particulars of the T5 control copy by keeping a copyof the said document where appropriate, and the result of thecontrols which have been carried out.
4. The office of destination shall return the original of the T5
control copy to the address shown in box B (“Return to …”) ofthe T5 form once all the required formalities have been completed
and annotations made.
Article 912d
1. Where the issue of the T5 control copy calls for a guarantee
under Article 912b(2), the provisions of paragraphs 2 and 3 shallapply:
2. Where quantities of goods have not been assigned to the
prescribed use and/or destination, by the expiry of a specifiedtime limit under Article 912b(3) where applicable, the competent
authorities shall take the necessary steps to enable the office
referred to in Article 912b(2) to recover, where applicable fromthe guarantee lodged, the proportion corresponding to those quanti-ties.
However, at the request of the person concerned, those authorities
may decide to collect, where applicable from the guarantee, anamount obtained by taking the proportion of the guarantee corre-
sponding to the amount of goods not assigned to the specified use
and/or destination by the end of the prescribed time limit, andmultiplying that by the quotient obtained from dividing the numberof days over the time limit required for those quantities to beassigned their use and/or destination by the length, in days, of thetimelimit.
This paragraph shall not apply where the person concerned can
show that the goods in question have been lost through force
majeure.
3. If, within six months either of the date on which the T5
control copy was issued or of expiry of the time limit entered inbox 104 of the T5 form under “Time limit of …, days for comple-tion”, as the case may be, that copy, duly endorsed by the office ofdestination, has not been received by the return office specified inbox B of the document, the competent authorities shall take the2000R1602 — EN — 01.07.2000 — 000.003 — 42
▼B
necessary steps to require the office referred to in Article 912b(2)
to recover the guarantee provided for in that Article.
This paragraph shall not apply where the delay in returning the T5
control copy was not attributable to the person concerned.
4. The provisions of paragraphs 2 and 3 shall apply unless
otherwise provided in the Community rules requiring a control onthe use and/or destination of the goods and, in any event, withoutprejudice to the provisions concerning the customs debt.
Article 912e
1. Unless otherwise provided in the Community rules requiring
a control on the use and/or destination of the goods, the T5 controlcopy and the consignment which it accompanies may be dividedbefore completion of the procedure for which the form was issued.Consignments resulting from such division may themselves be
further divided.
2. The office at which the division takes place shall issue, in
accordance with Article 912b, an extract of the T5 control copyfor each part of the divided consignment.
Each extract shall contain, inter alia , the additional information
shown in boxes 100, 104, 105, 106 and 107 of the initial T5control copy, and shall state the net mass and net quantity of thegoods to which that extract applies. One of the following phrases
shall be entered in box 106 of the T5 form used for each extract:
— Extracto del ejemplar de control T5 inicial (número de registro,
fecha, oficina y país de expedición): …
— Udskrift af det oprindelige kontroleksemplar T5 (registrerings-
nummer, dato, sted og udstedelsesland): …
— Auszug aus dem ursprünglichen Kontrollexemplar T5 (Regis-
triernummer, Datum, ausstellende Stelle undAusstellungsland): …
—Απόσπασµα του αρχικού αντιτύπου ελέγχου Τ5 (αριθµός
πρωτοκόλλου, ηµεροµηνία, τελωνείο και χώρα έκδοσης):
…
— Extract of the initial T5 control copy (registration number, date,
office and country of issue): …
— Extrait de l'exemplaire de contrôle T5 initial (numéro d'enregis-
trement, date, bureau et pays de délivrance): …
— Estratto dell'esemplare di controllo T5 originale (numero di
registrazione, data, ufficio e paese di emissione): …
— Uittreksel van het oorspronkelijke controle-exemplaar T5
(registratienummer, datum, kantoor en land van afgifte): …
— Extracto do exemplar de controlo T5 inicial (número de registo,
data, estância e país de emissão): …
— Ote alun perin annetusta T5-valvontakappaleesta (kirjaamisnu-
mero, antamispäivämäärä, -toimipaikka ja -maa): …
— Utdrag ur ursprungligt kontrollexemplar T5 (registrerings-
nummer, datum, utfärdande kontor och land): ….
Box B “Return to …” of the T5 form shall contain the information
shown in the corresponding box of the initial T5 form.
One of the following phrases shall be entered in box J “Controls on
the use and/or destination” of the initial T5 form:
— … (número) extractos expedidos — copias adjuntas
— … (antal) udstedte udskrifter — kopier vedføjet
— … (Anzahl) Auszüge ausgestellt — Durchschriften liegen bei—…(αριθµός) εκδοθέντα αποσπάσµατα —συνηµµένα αντί-
γραφα
— … (number) extracts issued — copies attached— … (nombre) extraits délivrés — copies ci-jointes— … (numero) estratti rilasciati — copie allegate
— … (aantal) uittreksels afgegeven — kopieën bijgevoegd2000R1602 — EN — 01.07.2000 — 000.003 — 43
▼B
— … (número) de extractos emitidos — cópias juntas— Annettu … (lukumäärä) otetta — jäljennökset liitteenä— … (antal) utdrag utfärdade — kopier bifogas.
The initial T5 control copy shall be returned without delay to the
address shown in box B “Return to …” of the T5 form, accompa-
nied by copies of the extracts issued.
The office where the division takes place shall keep a copy of the
initial T5 control copy and extracts. The originals of the extract T5control copies shall accompany each part of the divided consign-ment to the corresponding offices of destination where theprovisions referred to in Article 912c shall be applied.
3. In the case of further division pursuant to paragraph 1, para-
graph 2 shall be applied mutatis mutandis .
Article 912f
1. The T5 control copy may be issued retrospectively on condi-
tion that:
— the person concerned is not responsible for the failure to apply
for or to issue that document when the goods were dispatched
or he can furnish proof that the failure is not due to any decep-tion or obvious negligence on his part,
— the person concerned furnishes proof that the T5 control copy
relates to goods in respect of which all the formalities havebeen completed,
— the person concerned produces the documents required for the
issue of the said T5 control copy,
— it is established to the satisfaction of the competent authorities
that the retrospective issue of the T5 control copy cannot give
rise to the securing of financial benefits which would not be
warranted in the light of the procedure used, the customs statusof the goods and their use and/or destination.
Where the T5 control copy is issued retrospectively, the T5 form
shall contain in red one of the following phrases:
— Expedido a posteriori
— Udstedt efterfølgende— nachträglich ausgestellt—Εκδοθέν εκ των υστέρων
— Issued retrospectively— Délivré a posteriori— Rilasciato a posteriori— achteraf afgegeven— Emitido a posteriori— Annettu jälkikäteen
— Utfärdat i efterhand
and the person concerned shall enter on it the identity of the means
of transport by which the goods were dispatched, the date of depar-ture and, if appropriate, the date on which the goods wereproduced at the office of destination.
2. Duplicates of T5 control copies and extract T5 control copies
may be issued by the issuing office at the request of the person
concerned in the event of the loss of the originals. The duplicateshall bear the stampof the office and the signature of the comp e-tent official and in red block letters, one of the following words:
— DUPLICADO
— DUPLIKAT— DUPLIKAT—ΑΝΤΙΓΡΑΦΟ
— DUPLICATE
— DUPLICATA
— DUPLICATO2000R1602 — EN — 01.07.2000 — 000.003 — 44
▼B
— DUPLICAAT
— SEGUNDA VIA
— KAKSOISKAPPALE
— DUPLIKAT.
3. T5 control copies issued retrospectively and duplicates may
be annotated by the office of destination only where that officeestablishes that the goods covered by the document in questionhave been assigned to the use and/or destination provided for orprescribed by the Community rules.
Article 912g
1. The competent authorities of each Member State may, within
the scope of their competence, authorise any person who fulfils theconditions laid down in paragraph 4 and who intends to consigngoods in respect of which a T5 control copy must be made out(hereinafter referred as “the authorised consignor” not to present
at the office of departure either the goods concerned or the T5
control copy covering them.
2. With regard to the T5 control copy used by authorised
consignors, the competent authorities may:
(a) prescribe the use of forms bearing a distinctive mark as a
means of identifying the authorised consignors;
(b) stipulate that box A of the form, “Office of departure”:
— be stamped in advance with the stamp of the office of
departure and signed by an official of that office; or
— be stamped by the authorised consignor with a special
approved metal stamp conforming to the specimen in
Annex 62, or
— be pre-printed with the imprint of the special stamp
conforming to the specimen in Annex 62 if printed by aprinter approved for that purpose. This imprint may also
be entered by an integrated electronic or automatic data-
processing system;
(c) authorise the authorised consignor not to sign forms stamped
with the special approved stamp referred to in Annex 62 whichare made out by an integrated electronic or automatic data-processing system. In this event, the space reserved for thesignature of the declarant in box 110 of the forms shall contain
one of the following phrases:
— Dispensa de la firma, artículo 912 octavo del Reglamento
(CEE) n
o2454/93
— Underskriftsdispensation, artikel 912g i forordning (EØF)
nr. 2454/93
— Freistellung von der Unterschriftsleistung, Artikel 912g der
Verordnung (EWG) Nr. 2454/93
—Απαλλαγή από την υποχρέωση υπογραφής, άρθρο 912
ζ του κανονισµού (ΕΟΚ) αριθ. 2454 /93
— Signature waived — Article 912g of Regulation (EEC) No
2454/93
— Dispense de signature, article 912 octies du règlement
(CEE) no2454/93
— Dispensa dalla firma, articolo 912 octies del regolamento
(CEE) n. 2454/93
— Vrijstelling van ondertekening — artikel 912 octies van
Verordening (EEG) nr. 2454/93
— Dispensada a assinatura, artigo 912o— G do Regulamento
(CE) n. 2454/93
— Vapautettu allekirjoituksesta — asetuksen (ETY) N:o 2454/
93 912g artikla
— Befriad från underskrift, artikel 912g i förordning (EEG) nr
2454/93.2000R1602 — EN — 01.07.2000 — 000.003 — 45
▼B
3. The authorised consignor shall complete the T5 control copy,
entering the required particulars, including:
— in box A (“Office of departure”) the date on which the goods
were consigned and the number allocated to the declaration,
and
— in box D (“Control by office of departure)” of the T5 form one
of the endorsements:
— Procedimiento simplificado, artículo 912 octavo del Regla-
mento (CEE) no2454/93
— Forenklet fremgangsmåde, artikel 912g i forordning (EØF)
nr. 2454/93
— Vereinfachtes Verfahren, Artikel 912g der Verordnung
(EWG) Nr. 2454/93
—Απλουστευµένη διαδικασία, άρθρο 912 ζ) του κανο-
νισµού (ΕΟΚ) αριθ. 2454 /93
— Simplified procedure — Article 912g of Regulation (EEC)
No 2454/93
— Procédure simplifiée, article 912 octies du règlement (CEE)
no2454/93
— Procedura semplificata, articolo 912 octies del regolamento
(CEE) n. 2454/93
— Vereenvoudigde procedure, artikel 912 octies van Veror-
dening (EEG) nr. 2454/93
— Procedimento simplificado, artigo 912.o— G do Regula-
mento (CE) no2454/93
— Yksinkertaistettu menettely — asetuksen (ETY) N:o 2454/
93 912g artikla
— Förenklat förfarande, artikel 912g i förordning (EEG) nr
2454/93
and, where appropriate, particulars of the period within which
the goods must be presented at the office of destination, the
identification measures applied and references to the dispatchdocument.
That copy, duly completed and, where appropriate, signed by the
approved consignor, shall be deemed to have been issued by theoffice indicated by the stamp referred to in paragraph 2(b).
After dispatch of the goods, the authorised consignor shall without
delay send the office of departure a copy of the T5 control copy,together with any document on the basis of which the T5 controlcopy was drawn up.
4. The authorisation referred to in paragraph 1 shall be granted
only to persons who frequently consign goods, whose recordsenable the competent authorities to check on their operations and
who have not committed serious or repeated offences against the
legislation in force.
The authorisation shall specify in particular:
— the office or offices competent to act as offices of departure for
consignments,
— the period within which, and the procedure by which, the
authorised consignor is to inform the office of departure of the
consignment to be sent, in order that the office may carry out
any controls, including any required by Community rules,before the departure of the goods,
— the period within which the goods must be presented at the
office of destination; this period shall be determined according
to the conditions of transport or by Community rules,
— the measures to be taken to identify the goods, which may
include the use of special seals approved by the competent
authorities and affixed by the authorised consignor,
— the means for providing guarantees where the issue of the T5
control copy is conditional thereon.2000R1602 — EN — 01.07.2000 — 000.003 — 46
▼B
5. The authorised consignor shall take all necessary measures to
ensure the safekeeping of the special stamp or of the forms bearingthe imprint of the stamp of the office of departure or the imprint of
the special stamp.
The authorised consignor shall bear all the consequences, in parti-
cular the financial consequences, of any errors, omissions or otherfaults in the T5 control copies which he draws up or in the perfor-mance of the procedures incumbent on him under the authorisationprovided for in paragraph 1.
In the event of the misuse by any person of T5 control copy forms
stamped in advance with the stamp of the office of departure or
with the special stamp, the authorised consignor shall be liable,without prejudice to any criminal proceedings, for the payment ofduties and other charges which have not been paid and for therepayment of any financial benefits which have been wrongly
obtained following such misuse, unless he can satisfy the compe-
tent authorities by whom he was authorised that he took all themeasures required to ensure the safekeeping of the special stampor of the forms bearing the imprint of the stamp of the office ofdeparture or the imprint of the special stamp.’
13. Annex 1A, as shown in Annex I to this Regulation, is inserted.
14. Annexes 2 to 5, 7 and 8 are deleted.15. Annex 14 is replaced by the text in Annex II to this Regulation.
16. Annex 15 is replaced by the text in Annex III to this Regulation.
17. Annexes 19 and 20 are deleted.
18. Annex 26 is amended in accordance with Annex IV hereto.
19. Annex 27 is replaced by Annex V hereto.20. Annexes 39, 40 and 41 are deleted.
21. In Annex 62, the reference to Article 491 in footnote 1 is replaced
by a reference to Article 912g.
22. The front of copies 1 and 2 of the model in Annex 63 is replaced
by Annex VI hereto.
23. Annex 66 is replaced by Annex VII hereto.24. Annex 87 is amended in accordance with Annex VIII hereto.
Article 2
For the purposes of Articles 292(2) and 293(1), Member States may
continue to use their existing arrangements until Annex 67 is replaced.
The forms set out in Article 1, point 22 which were in use prior to the
date of entry into force of this Regulation may continue to be useduntil stocks are exhausted and in any case no later than 31 December2001, provided that the necessary editorial changes are made.
Article 3
This Regulation shall enter into force on the seventh day following its
publication in the Official Journal of the European Communities .
Points 4 and 14 of Article 1 shall apply from 1 July 2000.Points 1, 2, 3, 7, 13 and 20 of Article 1 shall apply from 1 January
2001.
This Regulation shall be binding in its entirety and directly applicable
in all Member States.2000R1602 — EN — 01.07.2000 — 000.003 — 47
▼B
ANNEX I
‘ANNEX IA
APPLICATIONFORBINDINGTARIFFINFORMATION(BTI)2000R1602 — EN — 01.07.2000 — 000.003 — 48
▼B
2000R1602 — EN — 01.07.2000 — 000.003 — 49
▼B
’2000R1602 — EN — 01.07.2000 — 000.003 — 50
▼B
ANNEX II
‘ANNEX 14
INTRODUCTORYNOTESTOTHELISTINANNEX15
Note1:
The list sets out the conditions required for all products to be considered as
sufficiently worked or processed within the meaning ►C1of Articles 69 and
100.◄
Note2:
2.1. The first two columns in the list describe the product obtains. The first
column gives the heading number or chapter number used in the Harmo-
nised System and the second column gives the description of goods used
in that system for that heading or chapter. For each entry in the first two
columns ►C1a rule is specified ◄in column 3 or 4. Where, in some
cases, the entry in the first column is preceded by and “ex”, this signifies
that the rules in column 3 or 4 apply only to the part of that heading as
described in column 2.
2.2. Where several heading numbers are grouped together in column 1 or a
chapter number is given and the description of products in column 2 is
therefore given in general terms, the adjacent rules in column 3 or 4 apply
to all products which, under the Harmonised System, are classified in head-
ings of the chapter or in any of the headings grouped together in column 1.
2.3. Where there are different rules in the list applying to different products
within a heading, each indent contains the description of that part of the
heading covered by the adjacent rules in column 3 or 4.
2.4. Where, for an entry in the first two columns, ►C1a rule is ◄specified
in both columns 3 and 4, the exporter may opt, as an alternative, to apply
either the rule set out in column 3 or that set out in column 4. ►C1If no
origin rule is ◄given in column 4, the rule set out in column 3 has to be
applied.
Note3:
3.1. The provisions of Articles 69 and 100, concerning products having
acquired originating status which are used in the manufacture of other
products, shall apply, regardless of whether this status has been acquired
inside the factory where these products are used or in another factory in
the beneficiary country or republic or in the Community.
Example:An engine of heading No 8407, for which the rule states that the value of
the non-originating materials which may be incorporated may not exceed
40 % of the ex-works price, is made from “other alloy steel roughly shaped
by forging” ►
C1of heading ◄No ex 7224.
If this forging has been forged in the beneficiary country or republic from a
non-originating ingot, it has already acquired originating status by virtue of
the rule for heading No ex 7224 in the list. The forging can then count as
originating in the value-calculation for the engine, regardless of whether it
was produced in the same factory or in another factory in the beneficiary
country or republic. The value of the non-originating ingot is thus not taken
into account when adding upthe value of the non-originating materials
used.
3.2. The rule in the list represents the minimum amount of working or proces-
sing required, and the carrying-out of more working or processing also
confers originating status; conversely, the carrying-out of less working or
processing cannot confer originating status. Thus, if a rule provides that
non-originating material, at a certain level of manufacture, may be used,
the use of such material at an earlier stage of manufacture is allowed, and
the use of such material at a later stage is not.
3.3. Without prejudice to Note 3.2, where a rule states that “materials of any
heading” may be used, materials of the same heading as the product may
also be used, subject, however, to any specific limitations which may also
be contained in the rule. However, the expression “manufacture from mate-
rials of any heading, including other materials of heading No …” means
that only materials classified in the same heading as the product and of a2000R1602 — EN — 01.07.2000 — 000.003 — 51
▼B
different description than that of the product as given in column 2 of the
list may be used.
3.4. When a rule in the list specifies that a product may be manufactured from
more than one material, this means that one or more materials may be used.
It does not require that all be used.
Example:
The rule for fabrics of heading Nos 5208 to ►C15212◄provides that
natural fibres may be used and that chemical materials, among other mate-
rials, may also be used. This does not mean that both have to be used; it is
possible to use one or the other, or both.
3.5. Where a rule in the list specifies that a product must be manufactured from
a particular material, the condition obviously does not prevent the use of
other materials which, because of their inherent nature, cannot satisfy the
rule. (See also Note 6.2 below in relation to textiles).
Example:
The rule for prepared foods of heading No 1904, which specifically
excludes the use of cereals and their derivatives, does not prevent the use
of mineral salts, chemicals and other additives which are not products from
cereals.
However, this does not apply to products which, although they cannot be
manufactured from the particular materials specified in the list, can be
produced from a material of the same nature at an earlier stage of manufac-
ture.
Example:In the case of an article of apparel of exChapter 62 made from non-woven
materials, if the use of only non-originating yarn is allowed for this class of
article, it is not possible to start from non-woven cloth, even if non-woven
cloths cannot normally be made from yarn. In such cases, the starting mate-
rial would normally be at the stage before yarn, that is, the fibre stage.
3.6. Where, in a rule in the list, two percentages are given for the maximum
value of ►
C1non-originating materials that ◄can be used, then these
percentages may not be added together. In other words, the maximum value
of all the non-originating materials used may never exceed the higher of
the percentages given. Furthermore, the individual percentages must not
be exceeded, in relation to the particular materials to which they apply.
Note4:
4.1. The term “natural fibres” is used in the list to refer to fibres other than arti-
ficial or synthetic fibres. It is restricted to the stages before spinning takes
place, including waste, and, unless otherwise specified, includes fibres
which have been carded, combed or otherwise processed, but not spun.
4.2. The term “natural fibres” includes horsehair of heading No 0503, silk of
heading Nos 5002 and 5003, as well as wool-fibres and fine or coarse
animal hair of heading Nos 5101 to 5105, cotton fibres of heading Nos
5201 to 5203, and other vegetable fibres of heading Nos 5301 to 5305.
4.3. The terms “textile pulp”, “chemical materials” and “paper-making mate-
rials” are used in the list to describe the materials, not classified in
Chapters 50 to 63, which can be used to manufacture artificial, synthetic
or paper fibres or yarns.
4.4. The term “man-made staple fibres” is used in the list to refer to synthetic
or artificial filament tow, staple fibres or waste, of heading Nos 5501 to
5507.
Note5:
5.1. Where, for a given product in the list, reference is made to this Note, the
conditions set out in column 3 shall not be applied to any basic textile
materials used in the manufacture of this product and which, taken
together, represent 10 % or less of the total weight of all the basic textile
materials used. (See also Notes 5.3 and 5.4).
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to
mixed products which have been made from two or more basic textile
materials.
The following are the basic textile materials:
— silk,
— wool,2000R1602 — EN — 01.07.2000 — 000.003 — 52
▼B
— coarse animal hair,
— fine animal hair,— horsehair,— cotton,— paper-making materials and paper,
— flax,
— true hemp,— jute and other textile bast fibres,— sisal and other textile fibres of the genus Agave,
— coconut, abaca, ramie and other vegetable textile fibres,
— synthetic man-made filaments,
— artificial man-made filaments,— current-conducting filaments,— synthetic man-made staple fibres of polypropylene,
— synthetic man-made staple fibres of polyester,
— synthetic man-made staple fibres of polyamide,— synthetic man-made staple fibres of ►
C1polyacrylonitrile, ◄
— synthetic man-made staple fibres of polyimide,— synthetic man-made staple fibres of polytetrafluoroethylene,
— synthetic man-made staple fibres of polyphenylene sulphide,
— synthetic man-made staple fibres of polyvinyl chloride,— other synthetic man-made staple fibres,— artificial man-made staple fibres of viscose,— other artificial man-made staple fibres,
— yarn made of polyurethane segmented with flexible segments of poly-
ether, whether or not gimped,
— yarn made of polyurethane segmented with flexible segments of polye-
ster, whether or not gimped,
— products of heading of 5605 (metallised yarn) incorporating strip
consisting of a core of aluminium foil or of a core of plastic film
whether or not coated with aluminium powder, of a width notexceeding 5 mm, sandwiched by means of a transparent or coloured
adhesive between two layers of plastic film,
— other products of heading No 5605.
Example:A yarn, of heading No 5205, made from cotton fibres of heading No 5203
and synthetic staple fibres of heading No 5506, is a mixed yarn. Therefore,
non-originating synthetic staple fibres which do not satisfy the origin-rules
(which require manufacture from chemical materials or textile pulp) may
be used upto a weight of 10 % of the yarn.
Example:A woollen fabric, of heading No 5112, made from woollen yarn of heading
No 5107 and synthetic yarn of staple fibres of heading No 5509, is a mixed
fabric. Therefore, synthetic yarn which does not satisfy the origin-rules
(which require manufacture from chemical materials or textile pulp), or
woollen yarn which does not satisfy the origin-rules (which require manu-
facture from natural fibres, not carded or combed or otherwise prepared for
spinning), or a combination of the two, may be used provided their total
weight does not exceed 10 % of the weight of the fabric.
Example:Tufted textile fabric, of heading No 5802, made from cotton yarn of
heading No 5205 and cotton fabric of heading No 5210, is a only mixed
product if the cotton fabric is itself a mixed fabric made from yarns classi-
fied in two separate headings, or if the cotton yarns used are themselves
mixtures.
Example:If the tufted textile fabric concerned had been made from cotton yarn of
heading No 5205 and synthetic fabric of heading No 5407, then, obviously,
the yarns used are two separate basic textile materials and the tufted textile
fabric is, accordingly, a mixed product.
5.3. In the case of products incorporating “yarn made of polyurethane
segmented with flexible segments of polyether, whether or not gimped”,
this tolerance is 20 % in respect of this yarn.
5.4. In the case of products incorporating “strip consisting of a core of alumi-
nium foil or of a core of plastic film whether or not coated with aluminium2000R1602 — EN — 01.07.2000 — 000.003 — 53
▼B
powder, of a width not exceeding 5 mm, sandwiched by means of an adhe-
sive between two layers of plastic film”, this tolerance is 30 % in respect of
this strip.
Note6:
6.1. Where, in the list, reference is made to this Note, textile materials (with the
exception of linings and interlinings), which do not satisfy the rule set out
in the list in column 3 for the made-upp roduct concerned, may be used,
provided that they are classified in a heading other than that of the product
and that their value does not exceed 8 % of the ex-works price of the
product.
6.2. Without prejudice to Note 6.3, materials, which are not classified within
Chapters 50 to 63, may be used freely in the manufacture of textile
products, whether or not they contain textiles.
Example:If a rule in the list provides that, for a particular textile item (such as trou-
sers), yarn must be used, this does not prevent the use of metal items, such
as buttons, because buttons are not classified within Chapters 50 to 63. For
the same reason, it does not prevent the use of slide-fasteners, even though
slide-fasteners normally contain textiles.
6.3. Where a percentage-rule applies, the value of materials which are not clas-
sified within Chapters 50 to 63 must be taken into account when
calculating the value of the non-originating materials incorporated.
Note7:
7.1. For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902
and ex 3403, the “specific processes” are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation-process(
1);
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing with
concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisa-
tion with alkaline agents; decolourisation and purification with
naturally-active earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation;
(i) isomerisation.
7.2. For the purposes of heading Nos 2710, 2711 and 2712, the “specific
processes” are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation-process (1);
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing with
concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisa-
tion with alkaline agents; decolourisation and purification with
naturally-active earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation;
(ij) isomerisation;
(k) in respect of heavy oils of heading No ex 2710 only, desulphurisation
with hydrogen, resulting in a reduction of at least 85 % of the sulphur-
content of the products processed (ASTM D 1266-59 T method);
(l) in respect of products of heading No 2710 only, deparaffining by a
process other than filtering;2000R1602 — EN — 01.07.2000 — 000.003 — 54
(1) See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
▼B
(m) in respect of heavy oils of heading No ex 2710 only, treatment with
hydrogen, at a pressure of more than 20 bar and a temperature of
more than 250ºC, with the use of a catalyst, other than to effect desul-
phurisation, when the hydrogen constitutes an active element in a
chemical reaction. The further treatment, with hydrogen, of lubricating
oils of heading No ex 2710 (e.g. hydrofinishing or decolourisation), in
order, more especially, to improve colour or stability shall not,
however, be deemed to be a specific process;
(n) in respect of fuel oils of heading No ex 2710 only, atmospheric distil-
lation, on condition that less than 30 % ►C1of these products ◄
distils, by volume, including losses, at 300ºC, by the ASTM D 86
method;
(o) in respect of heavy oils other than gas oils and fuel oils of heading No
ex 2710 only, treatment by means of a high-frequency electrical
brush-discharge.
7.3. For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902
and ex 3403, simple operations, such as cleaning, decanting, desalting,
water-separation, filtering, colouring, marking, obtaining a sulphur-content
as a result of mixing products with different sulphur-contents, or any
combination of these operations or like operations, do not confer origin.’2000R1602 — EN — 01.07.2000 — 000.003 — 55
ANNEX III
‘ANNEX 15
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT
THEPRODUCTMANUFACTUREDCANOBTAINORIGINATINGSTATUS
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
Chapter 1 Live animals All the animals of Chapter 1 used must
be wholly obtained
Chapter 2 Meat and edible meat offal Manufacture in which all the materials of
Chapters 1 and 2 used must be wholly
obtained
Chapter 3 Fish and crustaceans, molluscs and other
aquatic invertebratesManufacture in which all the materials of
Chapter 3 used must be wholly obtained
ex Chapter 4 Dairy produce; birds’ eggs; natural
honey; edible products of animal origin,
not elsewhere specified or included;
except for:Manufacture in which all the materials of
Chapter 4 used must be wholly obtained
0403 Buttermilk, curdled milk and cream,
yoghurt, kephir and other fermented or
acidified milk and cream, whether or
not concentrated or containing added
sugar or other sweetening matter or
flavoured or containing added fruit, nuts
or cocoaManufacture in which:
— all the materials of Chapter 4 used
must be wholly obtained,
— any fruit juice (except those of pine-
apple, lime or grapefruit) of heading
No 2009 used must already be origi-
nating,
— the value of any materials of Chapter
17 used does not exceed 30 % of the
ex-works price of the product
ex Chapter 5 Products of animal origin, not elsewhere
specified or included; except for:Manufacture in which all the materials of
Chapter 5 used must be wholly obtained
ex 0502 Prepared pigs', hogs' or boars' bristles
and hairCleaning, disinfecting, sorting and
straightening of bristles and hair▼B2000R1602 — EN — 01.07.2000 — 000.003 — 56
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
Chapter 6 Live trees and other plants; bulbs, roots
and the like; cut flowers and ornamental
foliageManufacture in which:
— all the materials of Chapter 6 used
must be wholly obtained,
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
Chapter 7 Edible vegetables and certain roots and
tubersManufacture in which all the materials of
Chapter 7 used must be wholly obtained
Chapter 8 Edible fruit and nuts; peel of citrus fruits
or melonsManufacture in which:
— all the fruit and nuts used must be
wholly obtained,
— the value of any materials of Chapter
17 used does not exceed 30 % of the
value of the ex-works price of the
product
ex Chapter 9 Coffee, tea, maté and spices; except for: Manufacture in which all the materials of
Chapter 9 used must be wholly obtained
0901 Coffee, whether or not roasted or decaf-
feinated; coffee husks and skins; coffee
substitutes containing coffee in any
proportionManufacture from materials of any
heading
0902 Tea, whether or not flavoured Manufacture from materials of any
heading
ex 0910 Mixtures of spices Manufacture from materials of any
heading
Chapter 10 Cereals Manufacture in which all the materials of
Chapter 10 used must be wholly
obtained
ex Chapter 11 Products of the milling industry; malt;
starches; inulin; wheat gluten; except for:Manufacture in which all the cereals,
edible vegetables, roots and tubers of
heading No 0714 or fruit used must be▼B2000R1602 — EN — 01.07.2000 — 000.003 — 57
▼C1
▼B
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
wholly obtained
ex 1106 Flour, meal and powder of the dried,
shelled leguminous vegetables of
heading No 0713Drying and milling of leguminous vege-
tables of heading No 0708
Chapter 12 Oil seeds and oleaginous fruits; miscella-
neous grains, seeds and fruit; industrial
or medicinal plants; straw and fodderManufacture in which all the materials of
Chapter 12 used must be wholly
obtained
1301 Lac; natural gums, resins, gum-resins
and oleoresins (for example, balsams)Manufacture in which the value of any
materials of heading No 1301 used may
not exceed 50 % of the ex-works price
of the product
1302 Vegetable saps and extracts; pectic
substances, pectinates and pectates;
agar-agar and other mucilages and thick-
eners, whether or not modified, derived
from vegetable products:
— Mucilages and thickeners, modified,
derived from vegetable productsManufacture from non-modified muci-
lages and thickeners
— Other Manufacture in which the value of all the
materials does not exceed 50 % of the
ex-works price of the product
Chapter 14 Vegetable plaiting materials; vegetable
products not elsewhere specified or
includedManufacture in which all the materials of
Chapter 14 used must be wholly
obtained
ex Chapter 15 Animal or vegetable fats and oils and
their cleavage products; prepared edible
fats; animal or vegetable waxes; except
for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
1501 Pig fat (including lard) and poultry fat,
other than that of heading No 0209 or
1503:
— Fats from bones or waste Manufacture from materials of any
heading except those of heading No
0203, 0206 or 0207 or bones of heading▼B2000R1602 — EN — 01.07.2000 — 000.003 — 58
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
No 0506
— Other Manufacture from meat or edible offal of
swine of heading No 0203 or 0206 or of
meat and edible offal of poultry of
heading No 0207
1502 Fats of bovine animals, sheepor goats,
other than those of heading No 1503:
— Fats from bones or waste Manufacture from materials of any
heading except those of heading No
0201, 0202, 0204 or 0206 or bones of
heading No 0506
— Other Manufacture in which all the materials of
Chapter 2 used must be wholly obtained
1504 Fats and oils and their fractions, of fish
or marine mammals, whether or not
refined, but not chemically modified:
— Solid fractions Manufacture from materials of any
heading including other materials of
heading No 1504
— Other Manufacture in which all the materials of
Chapter 2 and 3 used must be wholly
obtained
ex 1505 Refined lanolin Manufacture from crude wool grease of
heading No 1505
1506 Other animal fats and oils and their frac-
tions, whether or not refined, but not
chemically modified:
— Solid fractions Manufacture from materials of any
heading including other materials of
heading No 1506
— Other Manufacture in which all the materials of
Chapter 2 used must be wholly obtained
1507 to
1515Vegetable oils and their fractions:
— Soya, ground nut, palm, copra, palm
kernel, babassu, tung and oiticica oil,Manufacture in which all the materials
used are classified within a heading other▼B2000R1602 — EN — 01.07.2000 — 000.003 — 59
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
myrtle wax and Japan wax, fractions of
jojoba oil and oils for technical or indus-
trial uses other than the manufacture of
foodstuffs for human consumptionthan that of the product
— Solid fractions, except for that of
jojoba oilManufacture from other materials of
heading Nos 1507 to 1515
— Other Manufacture in which all the vegetable
materials used must be wholly obtained
1516 Animal or vegetable fats and oils and
their fractions, partly or wholly hydroge-
nated, interesterified, re-esterified or
elaidinised, whether or not refined, but
not further preparedManufacture in which:
— all the materials of Chapter 2 used
must be wholly obtained,
— all the vegetable materials used must
be wholly obtained. However, mate-
rials of heading Nos 1507, 1508,
1511 and 1513 may be used
1517 Margarine; edible mixtures or prepara-
tions of animal or vegetable fats or oils
or of fractions of different fats or oils of
this Chapter, other than edible fats or
oils or their fractions of heading No
1516Manufacture in which:
— all the materials of Chapters 2 and 4
used must be wholly obtained,
— all the vegetable materials used must
be wholly obtained. However, mate-
rials of heading Nos 1507, 1508,
1511 and 1513 may be used
Chapter 16 Preparations of meat, of fish or of crusta-
ceans, molluscs or other aquatic
invertebratesManufacture from animals of Chapter 1.
All the materials of Chapter 3 used must
be wholly obtained
ex Chapter 17 Sugars and sugar confectionery; except
for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 1701 Cane or beet sugar and chemically pure
sucrose, in solid form, containing added
flavouring or colouring matterManufacture in which the value of any
materials of Chapter 17 used does not
exceed 30 % of the ex-works price of
the product
1702 Other sugars, including chemically pure
lactose, maltose, glucose and fructose, in
solid form; sugar syrups not containing
added flavouring or colouring matter;▼B2000R1602 — EN — 01.07.2000 — 000.003 — 60
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
artificial honey, whether or not mixed
with natural honey; caramel:
— Chemically-pure maltose and fructose Manufacture from materials of any
heading including other materials of
heading No 1702
— Other sugars in solid form, containing
added flavouring or colouring matterManufacture in which the value of any
materials of Chapter 17 used does not
exceed 30 % of the ex-works price of
the product
— Other Manufacture in which all the materials
used must already be originating
ex 1703 Molasses resulting ►C1from the
extraction or ◄refining of sugar,
containing added flavouring or colouring
matterManufacture in which the value of any
materials of Chapter 17 used does not
exceed 30 % of the ex-works price of
the product
1704 Sugar confectionery (including white
chocolate), not containing cocoaManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of any materials of Chapter
17 used does not exceed 30 % of the
ex-works price of the product
Chapter 18 Cocoa and cocoa preparations Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of any materials of Chapter
17 used does not exceed 30 % of the
ex-works price of the product
1901 Malt extract; food preparations of flour,
meal, starch or malt extract, not
containing cocoa or containing less than
40 % by weight of cocoa calculated on
a totally defatted basis, not elsewhere
specified or included; food preparations
of goods of heading Nos 0401 to 0404,▼B2000R1602 — EN — 01.07.2000 — 000.003 — 61
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
not containing cocoa or containing less
than 5 % by weight of cocoa calculated
on a totally defatted basis, not elsewhere
specified or included:
— Malt extract Manufacture from cereals of Chapter 10
— Other Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of the materials of each of
Chapters 4 and 17 used does not
exceed 30 % of the ex-works price
of the product
1902 Pasta, whether or not cooked or stuffed
(with meat or other substances) or other-
wise prepared, such as spaghetti,
macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether or
not prepared;
— Containing 20 % or less by weight of
meat, meat offal, fish, crustaceans or
molluscsManufacture in which all the cereals and
derivatives (except durum wheat and its
derivatives) used must be wholly
obtained
— Containing more than 20 % by weight
of meat, meat offal, fish, crustaceans or
molluscsManufacture in which:
— all cereals and derivatives (except
durum wheat and its derivatives)
used must be wholly obtained,
— all the materials of Chapters 2 and 3
used must be wholly obtained
1903 Tapioca and substitutes therefor prepared
from starch, in the form of flakes, grains,
pearls, siftings or similar formsManufacture from materials of any
heading except potato starch of heading
No 1108
1904 Prepared foods obtained by the swelling
or roasting of cereals or cereal products
(for example, corn flakes); cereals (other
than maize (corn)) in grain form, or in
the form of flakes or other worked grains
(except flour and meal), pre-cooked, orManufacture:
— from materials not classified within
heading No 1806,
— in which all the cereals and flour
(except durum wheat and its deriva-▼B2000R1602 — EN — 01.07.2000 — 000.003 — 62
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
otherwise prepared, not elsewhere speci-
fied or includedtives, and Zea indurata maize) used
must be wholly obtained (1);
— in which the value of any materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product
1905 Bread, pastry, cakes, biscuits and other
bakers' wares, whether or not containing
cocoa; communion wafers, empty
cachets of a kind suitable for pharmaceu-
tical use, sealing wafers, rice paper and
similar productsManufacture from materials of any
heading except those of Chapter 11
ex Chapter 20 Preparations of vegetables, fruit, nuts or
other parts of plants; except for:Manufacture in which all the fruit, nuts
or vegetables used must be wholly
obtained
ex 2001 Yams, sweet potatoes and similar edible
parts of plants containing 5 % or more
by weight of starch, prepared or
preserved by vinegar or acetic acidManufacture in which all the materials
used are classified within a heading other
than that of the product
ex 2004 and
ex 2005Potatoes in the form of flour, meal or
flakes, prepared or preserved otherwise
than by vinegar or acetic acidManufacture in which all the materials
used are classified within a heading other
than that of the product
2006 Vegetables, fruit, nuts, fruit-peel and
other parts of plants, preserved by sugar
(drained, glacé or crystallized)Manufacture in which the value of any
materials of Chapter 17 used does not
exceed 30 % of the ex-works price of
the product
2007 Jams, fruit jellies, marmalades, fruit or
nut purée and fruit or nut pastes, being
cooked preparations, whether or not
containing added sugar or other sweet-
ening matterManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of any materials of Chapter
17 used does not exceed 30 % of theex-works price of the product
ex 2008 — Nuts, not containing added sugar or
spiritsManufacture in which the value of the
originating nuts and oil seeds of heading
Nos 0801, 0802 and 1202 to 1207 used
exceeds 60 % of the ex-works price of▼B2000R1602 — EN — 01.07.2000 — 000.003 — 63
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
the product
— Peanut butter; mixtures based on
cereals; palm hearts; maize (corn)Manufacture in which all the materials
used are classified within a heading other
than that of the product
— Other except for fruit and nuts cooked
otherwise than by steaming or boiling in
water, not containing added sugar, frozenManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of any materials of Chapter
17 used does not exceed 30 % of the
ex-works price of the product
2009 Fruit juices (including grape must) and
vegetable juices, unfermented and not
containing added spirit, whether or not
containing added sugar or other sweet-
ening matterManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of any materials of Chapter
17 used does not exceed 30 % of the
ex-works price of the product
ex Chapter 21 Miscellaneous edible preparations;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
2101 Extracts, essences and concentrates, of
coffee, tea or maté and preparations
with a basis ►C1of these products ◄
or with a basis of coffee, tea or maté;
roasted chicory and other roasted coffee
substitutes, and extracts, essences and
concentrates thereofManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— all the chicory used must be wholly
obtained
2103 Sauces and preparations therefor; mixed
condiments and mixed seasonings;
mustard flour and meal and prepared
mustard:
— Sauces and preparations therefor;
mixed condiments and mixed seasoningsManufacture in which all the materials
used are classified within a heading other
than that of the product. However,
mustard flour or meal or prepared
mustard may be used▼B2000R1602 — EN — 01.07.2000 — 000.003 — 64
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— Mustard flour and meal and prepared
mustardManufacture from materials of any
heading
ex 2104 Soups and broths and preparations
thereforManufacture from materials of any
heading except prepared or preserved
vegetables of heading Nos 2002 to 2005
2106 Food preparations not elsewhere speci-
fied or includedManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of the materials of each of
Chapters 4 and 17 used does not
exceed 30 % of the ex-works price
of the product
ex Chapter 22 Beverages, spirits and vinegar; except
for:Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— all the ►C1grapes or any ◄mate-
rial derived from grapes used must
be wholly obtained
2202 Waters, including mineral waters and
aerated waters, containing added sugar
or other sweetening ►C1matter or
flavoured ◄, and other non-alcoholic
beverages, not including ►C1fruit◄
or vegetable juices of heading No 2009Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of any materials of Chapter
17 used does not exceed 30 % of the
ex-works price of the product,
— any fruit juice used (except for pine-
apple, lime and grapefruit juices)
must already be originating
2207 Undenatured ethyl alcohol of an alco-
holic strength by volume of 80 % vol or
higher; ethyl alcohol and other spirits,
denatured, of any strengthManufacture:
— from materials not classified within
heading No 2207 or 2208,
— in which all the grapes or any mate-
rial derived from grapes used must
be wholly obtained or if all the other▼B2000R1602 — EN — 01.07.2000 — 000.003 — 65
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
materials used are already origi-
nating, arrack may be used upto a
limit of 5 % by volume
2208 Undenatured ethyl alcohol of an alco-
holic strength by volume of less than
80 % vol; spirits, liqueurs and other
spirituous beveragesManufacture:
— from materials not classified within
heading No 2207 or 2208,
— in which all the grapes or any mate-
rial derived from grapes used must
be wholly obtained or if all the other
materials used are already origi-
nating, arrack may be used upto a
limit of 5 % by volume
ex Chapter 23 Residues and waste from the food indus-
tries; prepared animal fodder; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 2301 Whale meal; flours, meals and pellets of
fish or of crustaceans, molluscs or other
aquatic invertebrates, unfit for human
consumptionManufacture in which all the materials of
Chapters 2 and 3 used must be wholly
obtained
ex 2303 Residues from the manufacture of starch
from maize (excluding concentrated
steeping liquors), of a protein content,
calculated on the dry product, exceeding
40 % by weightManufacture in which all the maize used
must be wholly obtained
ex 2306 Oil cake and other solid residues
resulting from the extraction of olive
oil, containing more than 3 % of olive
oilManufacture in which all the olives used
must be wholly obtained
2309 Preparations of a kind used in animal
feedingManufacture in which:
— all the cereals, sugar or molasses,
meat or milk used must already be
originating,
— all the materials of Chapter 3 used
must be wholly obtained
ex Chapter 24 Tobacco and manufactured tobacco
substitutes; except forManufacture in which all the materials of
Chapter 24 used must be wholly▼B2000R1602 — EN — 01.07.2000 — 000.003 — 66
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
obtained
2402 Cigars, cheroots, cigarillos and cigar-
ettes, of tobacco or of tobacco substitutesManufacture in which at least 70 % by
weight of the unmanufactured tobacco
or tobacco refuse of heading No 2401
used must already be originating
ex 2403 Smoking tobacco Manufacture in which at least 70 % by
weight of the unmanufactured tobacco
or tobacco refuse of heading No 2401
used must already be originating
ex Chapter 25 Salt; sulphur; earths and stone; plastering
materials, lime and cement; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 2504 Natural crystalline graphite, with
enriched carbon content, purified and
groundEnriching of the carbon content, puri-
fying and grinding of crude crystalline
graphite
ex 2515 Marble, merely cut, by sawing or other-
wise, into blocks or slabs of a
rectangular (including square) shape, of
a thickness not exceeding 25 cmCutting, by sawing or otherwise, of
marble (even if already sawn) of a thick-
ness exceeding 25 cm
ex 2516 Granite, porphyry, basalt, sandstone and
other monumental or building stone,
merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular
(including square) shape, of a thickness
not exceeding 25 cmCutting, by sawing or otherwise, of stone
(even if already sawn) of a thickness
exceeding 25 cm
ex 2518 Calcined dolomite Calcination of dolomite not calcined
ex 2519 Crushed natural magnesium carbonate
(magnesite), in hermetically-sealed
containers, and magnesium oxide,
whether or not pure, other than fused
magnesia or dead-burned (sintered)
magnesiaManufacture in which all the materials
used are classified within a heading other
than that of the product. However,
natural magnesium carbonate (magne-
site) may be used
ex 2520 Plasters specially prepared for dentistry Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex 2524 Natural asbestos fibres Manufacture from asbestos concentrate▼B2000R1602 — EN — 01.07.2000 — 000.003 — 67
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 2525 Mica powder Grinding of mica or mica waste
ex 2530 Earth colours, calcined or powdered Calcination or grinding of earth colours
Chapter 26 Ores, slag and ash Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 27 Mineral fuels, mineral oils and products
of their distillation; bituminoussubstances; mineral waxes; except for:Manufacture in which all the materials
used are classified within a heading otherthan that of the product
ex 2707 Oils in which the weight of the aromatic
constituents exceeds that of the non-
aromatic constituents, being oils similar
to mineral oils obtained by distillation
of high temperature coal tar, of which
more than 65 % by volume distils at a
temperature of up to 250 ºC (including
mixtures of petroleum spirit and
benzole), for use ►
C1as power or ◄
heating fuelsOperations of refining and/or one or
more specific process(es)(2)
or
Other operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value does not exceed 50 % of the ex-
works price of the product
ex 2709 Crude oils obtained from bituminous
mineralsDestructive distillation of bituminous
materials
2710 Petroleum oils and oils obtained from
bituminous materials, other than crude;
preparations not elsewhere specified or
included, containing by weight 70 % or
more of petroleum oils or of oils
obtained from bituminous materials,
these oils being the basic constituents of
the preparationsOperations of refining and/or one or
more specific process(es)(3)
or
Other operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value does not exceed 50 % of the ex-
works price of the product
2711 Petroleum gases and other gaseous
hydrocarbonsOperations of refining and/or one or
more specific process(es)(3)
orOther operations in which all the mate-
rials used are classified within a heading▼B2000R1602 — EN — 01.07.2000 — 000.003 — 68
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
other than that of the product. However,
materials classified within the same
heading may be used provided their
value does not exceed 50 % of the ex-
works price of the product
2712 Petroleum jelly; paraffin wax, microcrys-
talline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax, other
mineral waxes, and similar products
obtained by synthesis or by other
processes, whether or not colouredOperations of refining and/or one or
more specific process(es)(3)
or
Other operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value does not exceed 50 % of the ex-
works price of the product
2713 Petroleum coke, petroleum bitumen and
other residues of petroleum oils or of
oils obtained from bituminous materialsOperations of refining and/or one or
more specific process(es)(2)
or
Other operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value does not exceed 50 % of the ex-
works price of the product
2714 Bitumen and asphalt, natural; bituminous
or oil shale and tar sands; asphaltites and
asphaltic rocksOperations of refining and/or one or
more specific process(es)(2)
or
Other operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value does not exceed 50 % of the ex-
works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 69
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
2715 Bituminous mixtures based on natural
asphalt, on natural bitumen, on petro-
leum bitumen, on mineral tar or on
mineral tar pitch (for example, bitumi-
nous mastics, cut-backs)Operations of refining and/or one or
more specific process(es)(2)
orOther operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value does not exceed 50 % of the ex-
works price of the product
ex Chapter 28 Inorganic chemicals; organic or inor-
ganic compounds of precious metals, of
rare-earth metals, of radioactive elementsor of isotopes; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-works price
of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 2805 “Mischmetall” Manufacture by electrolytic or thermal
treatment in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex 2811 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which the value of all the
materials, used does not exceed 40 % of
the ex-works price of the product
ex 2833 Aluminium sulphate Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex 2840 Sodium perborate Manufacture from disodium tetraborate
pentahydrateManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 29 Organic chemicals; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-works price
of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 70
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 2901 Acyclic hydrocarbons for use as power
or heating fuelsOperations of refining and/or one or
more specific process(es)(2)
or
Other operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used provided their
value does not exceed 50 % of the ex-
works price of the product
ex 2902 Cyclanes and cyclenes (other than
azulenes), benzene, toluene, xylenes, for
use as power or heating fuelsOperations of refining and/or one or
more specific process(es)(2)
or
Other operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials classified within the same
heading may be used, provided their
value does not exceed 50 % of the ex-
works price of the product
ex 2905 Metal alcoholates of alcohols of this
heading and of ethanolManufacture from materials of any
heading, including other materials of
heading No 2905. However, metal alco-
holates of this heading may be used,
provided their value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
2915 Saturated acyclic monocarboxylic acids
and their anhydrides, halides, peroxides
and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated deri-
vativesManufacture from materials of any
heading. However, the value of all the
materials of heading Nos 2915 and 2916
used may not exceed 20 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 2932 — Internal ethers and their halogenated,
sulphonated, nitrated or nitrosated deri-
vativesManufacture from materials of any
heading. However, the value of all the
materials of heading No 2909 used may
not exceed 20 % of the ex-works price
of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
— Cyclic acetals and internal hemiace- Manufacture from materials of any manufacture in which the value of all the▼B2000R1602 — EN — 01.07.2000 — 000.003 — 71
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
tals and their halogenated, sulphonated,
nitrated or nitrosated derivativesheading materials used does not exceed 40 % of the
ex-works price of the product
2933 Heterocyclic compounds with nitrogen
hetero-atom(s) onlyManufacture from materials of any
heading. However, the value of all the
materials of heading Nos 2932 and 2933
used may not exceed 20 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
2934 Nucleic acids and their salts; other
heterocyclic compoundsManufacture from materials of any
heading. However, the value of all the
materials of heading Nos 2932, 2933
and 2934 used may not exceed 20 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 30 Pharmaceutical products; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-works price
of the product
3002 Human blood; animal blood prepared for
therapeutic, prophylactic or diagnostic
uses; antisera and other blood fractions
and modified immunological products,
whether or not obtained by means of
biotechnological processes; vaccines,
toxins, cultures of micro-organisms
(excluding yeasts) and similar products:
— Products consisting of two or more
constituents which have been mixed
together for therapeutic or prophylactic
uses or unmixed products for these uses,put up in measured doses or in forms or
packings for retail saleManufacture from materials of any
heading, including other materials of
heading No 3002. The materials of this
description may also be used, providedtheir value does not exceed 20 % of the
ex-works price of the product
— Other
— — Human blood Manufacture from materials of any
heading, including other materials of
heading No 3002. The materials of this
description may also be used, provided▼B2000R1602 — EN — 01.07.2000 — 000.003 — 72
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
their value does not exceed 20 % of the
ex-works price of the product
— — Animal blood prepared for thera-
peutic or prophylactic usesManufacture from materials of any
heading, including other materials of
heading No 3002. The materials of this
description may also be used, provided
their value does not exceed 20 % of the
ex-works price of the product
— — Blood fractions other than antisera,
haemoglobin, blood globulins and serum
globulinsManufacture from materials of any
heading, including other materials of
heading No 3002. The materials of this
description may also be used, provided
their value does not exceed 20 % of the
ex-works price of the product
— — Haemoglobin, blood globulins and
serum globulinsManufacture from materials of any
heading, including other materials of
heading No 3002. The materials of this
description may also be used, provided
their value does not exceed 20 % of the
ex-works price of the product
— — Other Manufacture from materials of any
heading, including other materials of
heading No 3002. The materials of this
description may also be used, provided
their value does not exceed 20 % of the
ex-works price of the product
3003 and
3004Medicaments (excluding goods of
heading No 3002, 3005 or 3006):
— Obtained from amikacin of heading
No 2941Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials of heading No 3003 or 3004 may be
used provided their value, taken together,
does not exceed 20 % of the ex-works
price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 73
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— Other Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product. However, materials of
heading No 3003 or 3004 may be
used provided their value, taken
together, does not exceed 20 % of
the ex-works price of the product,
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
ex Chapter 31 Fertilisers; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-works price
of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3105 Mineral or chemical fertilisers containing
two or three of the fertilising elements
nitrogen, phosphorous and potassium;
other fertilisers; goods of this chapter, in
tablets or similar forms or in packages of
a gross weight not exceeding 10 kg,
except for:
— sodium nitrate
— calcium cyanamide
— potassium sulphate
— magnesium potassium sulphateManufacture in which:
— all the materials used are classified
within a heading other than that of
the product. However, materials clas-
sified within the same heading may
be used provided their value does
not exceed 20 % of the ex-works
price of the product,
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 32 Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and
other colouring matter; paints and
varnishes; putty and other mastics; inks;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-works price
of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3201 Tannins and their salts, ethers, esters and Manufacture from tanning extracts of Manufacture in which the value of all the▼B2000R1602 — EN — 01.07.2000 — 000.003 — 74
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
other derivatives vegetable origin materials used does not exceed 40 % of the
ex-works price of the product
3205 Colour lakes; preparations as specified in
Note 3 to this chapter based on colour
lakes (4)Manufacture from materials of any
heading, except heading Nos 3203, 3204
and 3205. However, materials from
heading No 3205 may be used provided
their value does not exceed 20 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 33 Essential oils and resinoids; perfumery,
cosmetic or toilet preparations, except
for:Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-works price
of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
3301 Essential oils (terpeneless or not),
including concretes and absolutes; resi-
noids; extracted oleoresins; concentrates
of essential oils in fats, in fixed oils, in
waxes or the like, obtained by enfleurage
or maceration; terpenic by-products of
the deterpenation of essential oils;
aqueous distillates and aqueous solutions
of essential oilsManufacture from materials of any
►C1heading, including ◄materials
of a different “group” (5) in this heading.
However, materials of the same group
may be used, provided their value does
not exceed 20 % of the ex-works price
of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 34 Soap, organic surface-active agents,
washing preparations, lubricating
preparations, artificial waxes, prepared
waxes, polishing or scouring prepara-
tions, candles and similar articles,modelling pastes, “dental waxes” and
dental preparations with a basis of
plaster; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value doesnot exceed 20 % of the ex-works price
of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3403 Lubricating preparations containing less
than 70 % by weight of petroleum oils
or oils obtained from bituminousmineralsOperations of refining and/or one or
more specific process(es)(
2)
or
Other operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,▼B2000R1602 — EN — 01.07.2000 — 000.003 — 75
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
materials classified within the same
heading may be used provided their
value does not exceed 50 % of the ex-
works price of the product
3404 Artificial waxes and prepared waxes:
— With a basis of paraffin, petroleum
waxes, waxes obtained from bituminous
minerals, slack wax or scale waxManufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 50 % of the ex-works price
of the product
— Other Manufacture from materials of any
heading, except:
— hydrogenated oils having the char-
acter of waxes of heading No 1516,
— fatty acids not chemically defined or
industrial fatty alcohols having the
character of waxes of heading No
3823,
— materials of heading No 3404
However, these materials may be used
provided their value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 35 Albuminoidal substances; modified
starches; glues; enzymes; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-works price
of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
3505 Dextrins and other modified starches (for
example, pregelatinised or esterified
starches); glues based on starches, or on
dextrins or other modified starches;
— Starch ethers and esters Manufacture from materials of any Manufacture in which the value of all the▼B2000R1602 — EN — 01.07.2000 — 000.003 — 76
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
heading, including other materials of
heading No 3505materials used does not exceed 40 % of the
ex-works price of the product
— Other Manufacture from materials of any
heading, except those of heading No
1108Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3507 Prepared enzymes not elsewhere speci-
fied or includedManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
Chapter 36 Explosives; pyrotechnic products;
matches; pyrophoric alloys; certain
combustible preparationsManufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-works price
of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 37 Photographic or cinematographic goods;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-works price
of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
3701 Photographic plates and film in the flat,
sensitised, unexposed, of any material
other than paper, paperboard or textiles;
instant print film in the flat, sensitised,
unexposed, whether or not in packs:
— Instant print film for colour photo-
graphy, in packsManufacture in which all the materials
used are classified within a heading other
than heading No 3701 or 3702. However,
materials from heading No 3702 may be
used provided their value does not
exceed 30 % of the ex-works price of
the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
— Other Manufacture in which all the materials
used are classified within a heading other
than heading No 3701 or 3702. However,Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 77
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
materials from heading Nos 3701 and
3702 may be used provided their value,
taken together, does not exceed 20 % of
the ex-works price of the product
3702 Photographic film in rolls, sensitised,
unexposed, of any material other than
paper, paperboard or textiles; instant
print film in rolls, sensitised, unexposedManufacture in which all the materials
used are classified within a heading other
than heading No 3701 or 3702Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
3704 Photographic plates, film paper, paper-
board and textiles, exposed but not
developedManufacture in which all the materials
used are classified within a heading other
than heading Nos 3701 to 3704Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 38 Miscellaneous chemical products; except
for:Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-works price
of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3801 — Colloidal graphite in suspension in oil
and semi-colloidal graphite; carbonac-
eous pastes for electrodesManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
— Graphite in paste form, being a
mixture of more than 30 % by weight
of graphite with mineral oilsManufacture in which the value of all the
materials of heading No 3403 used does
not exceed 20 % of the ex-works price of
the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of
raw spirits of sulphate turpentineManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3806 Ester gums Manufacture from resin acids Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 78
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
3808 Insecticides, rodenticides, fungicides,
herbicides, anti-sprouting products and
plant-growth regulators, disinfectants
and similar products, put up in forms or
packings for retail sale or as preparations
or articles (for example, sulphur-treated
bands, wicks and candles, and fly-
papers)Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the products
3809 Finishing agents, dye carriers to accel-
erate the dyeing or fixing of dyestuffs
and other products and preparations (for
example, dressings and mordants), of a
kind used in the textile, paper, leather or
like industries, not elsewhere specified orincludedManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the products
3810 Pickling preparations for metal surfaces;
fluxes and other auxiliary preparations
for soldering, brazing or welding;
soldering, brazing or welding powders
and pastes consisting of metal and othermaterials; preparations of a kind used as
cores or coatings for welding electrodes
or rodsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the products
3811 Anti-knock preparations, oxidation inhi-
bitors, gum inhibitors, viscosity
improvers, anti-corrosive preparationsand other prepared additives, for mineral
oils (including gasoline) or for other
liquids used for the same purposes as
mineral oils:
— Prepared additives for lubricating oil,
containing petroleum oils or oilsobtained from bituminous mineralsManufacture in which the value of all the
materials of heading No 3811 used doesnot exceed 50 % of the ex-works price of
the product
— Other Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3812 Prepared rubber accelerators; compound
plasticisers for rubber or plastics, not
elsewhere specified or included; anti-Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 79
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
oxidising preparations and other
compound stabilisers for rubber or plas-
tics
3813 Preparations and charges for fire-extin-
guishers; charged fire-extinguishing
grenadesManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3814 Organic composite solvents and thinners,
not elsewhere specified or included;
prepared paint or varnish removersManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3818 Chemical elements doped for use in elec-
tronics, in the form of discs, wafers or
similar forms; chemical compounds
doped for use in electronicsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3819 Hydraulic brake fluids and other
prepared liquids for hydraulic transmis-
sion, not containing or containing less
than 70 % by weight of petroleum oils
or oils obtained from bituminous
mineralsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3820 Anti-freezing preparations and prepared
de-icing fluidsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3822 Diagnostic or laboratory reagents on a
backing and prepared diagnostic or
laboratory reagents, whether or not on a
backing, other than those of heading No
3002 or 3006Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3823 Industrial monocarboxylic fatty acids;
acid oils from refining; industrial fatty
alcohols:
— Industrial monocarboxylic fatty acids,
acid oils from refiningManufacture in which all the materials
used are classified within a heading other
than that of the product
— Industrial fatty alcohols Manufacture from materials of any
heading including other materials of
heading No 3823
3824 Prepared binders for foundry moulds or▼B2000R1602 — EN — 01.07.2000 — 000.003 — 80
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
cores; chemical products and prepara-
tions of the chemical or allied industries
(including those consisting of mixtures
of natural products), not elsewhere speci-
fied or included; residual products of the
chemical or allied industries, not else-
where specified or included:
— The following of this heading:
— — Prepared binders for foundry
moulds or cores based on natural resi-
nous products
— — Naphthenic acids, their water inso-
luble salts and their esters
— — Sorbitol other than that of heading
No 2905
— — Petroleum sulphonates, excluding
petroleum sulphonates of alkali metals,
of ammonium or of ethanolamines; thio-
phenated sulphonic acids of oils obtained
from bituminous minerals, and their salts
— — Ion exchangers
— — Getters for vacuum tubes— — Alkaline iron oxide for the purifi-
cation of gas
— — Ammoniacal gas liquors and spent
oxide produced in coal gas purification
— — Sulphonaphthenic acids, their
water insoluble salts and their esters
— — Fusel oil and Dippel's oil
— — Mixtures of salts having different
anions
— — Copying pastes with a basis of
gelatin, whether or not on a paper or
textile backingManufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 20 % of the ex-works price
of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 81
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— Other Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the products
3901 to
3915Plastics in primary forms, waste, parings
and scrap, of plastic; except for heading
Nos ex 3907 and 3912 for which the
rules are set out below:
— Addition homopolymerisation
products in which a single monomer
contributes more than 99 % by weight
to the total polymer contentManufacture in which:
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product;
— the value of any materials of Chapter
39 used does not exceed 20 % of the
ex-works price of the product (6)Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
— Other Manufacture in which the value of the
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of
the product (6)Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
ex 3907 — Copolymer, made from polycarbonate
and acrylonitrile-butadiene-styrene copo-
lymer (ABS)Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, mate-
rials classified within the same heading
may be used provided their value does
not exceed 50 % of the ex-works price
of the product (6)
— Polyester Manufacture in which the value of any
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of
the product and/or manufacture from
polycarbonate of tetrabromo-(bisphenol
A)
3912 Cellulose and its chemical derivatives,
not elsewhere specified or included, in
primary formsManufacture in which the value of any
materials classified in the same heading
as the product does not exceed 20 % of
the ex-works price of the product
3916 to
3921Semi-manufactures and articles of plas-
tics; except for heading Nos ex 3916,
ex 3917, ex 3920 and ex 3921, for▼B2000R1602 — EN — 01.07.2000 — 000.003 — 82
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
which the rules are set out below:
— Flat products, further worked than
only surface-worked or cut into formsother than rectangular (including square);
other products, further worked than only
surface-workedManufacture in which the value of any
materials of Chapter 39 used does notexceed 50 % of the ex-works price of
the productManufacture in which the value of all the
materials used does not exceed 25 % ofthe ex-works price of the product
— Other:
— Addition homopolymerisation
products in which a single monomer
contributes more than 99 % by weight
to the total polymer contentManufacture in which:
— — the value of all the materials used
does not exceed 50 % of the ex-
works price of the product;
— — the value of any materials of
Chapter 39 used does not exceed
20 % of the ex-works price of the
product (
6)Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
— Other Manufacture in which the value of any
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of
the product (6)Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
ex 3916 and
ex 3917Profile shapes and tubes Manufacture in which:
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product;
— the value of any materials classified
within the same heading as the
product does not exceed 20 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
ex 3920 — Ionomer sheet or film Manufacture from a thermoplastic partial
salt which is a copolymer of ethylene
and metacrylic acid partly neutralised
with metal ions, mainly zinc and sodiumManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
— Sheets of regenerated cellulose, poly-
amides or polyethyleneManufacture in which the value of any
materials classified in the same heading
as the product does not exceed 20 % of
the ex-works price of the product
ex 3921 Foils of plastic, metallised Manufacture from highly transparent
polyester foils with a thickness of lessManufacture in which the value of all the
materials used does not exceed 25 % of▼B2000R1602 — EN — 01.07.2000 — 000.003 — 83
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
than 23 micron (7) the ex-works price of the product
3922 to
3926Articles of plastics Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex Chapter 40 Rubber and articles thereof; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 4001 Laminated slabs of crepe rubber for
shoesLamination of sheets of natural rubber
4005 Compounded rubber, unvulcanised, in
primary forms or in plates, sheets or stripManufacture in which the value of all the
materials used, except natural rubber,
does not exceed 50 % of the ex-works
price of the product
4012 Retreaded or used pneumatic tyres of
rubber; solid or cushion tyres, inter-
changeable tyre treads and tyre flaps, of
rubber:
— Retreaded pneumatic, solid or cushion
tyres, of rubberRetreading of used tyres
— Other Manufacture from materials of any
heading, except those of heading No
4011 or 4012
ex 4017 Articles of hard rubber Manufacture from hard rubber
ex Chapter 41 Raw hides and skins (other than furskins)
and leather; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 4102 Raw skins of sheepor lambs, without
wool onRemoval of wool from sheepor lamb
skins, with wool on
4104 to
4107Leather, without hair or wool, other than
leather of heading No 4108 or 4109Retanning of pre-tanned leather
or
Manufacture in which all the materials
used are classified within a heading other
than that of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 84
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
4109 Patent leather and patent laminated
leather; metallised leatherManufacture from leather of heading Nos
4104 to 4107 provided its value does not
exceed 50 % of the ex-works price of the
product
Chapter 42 Articles of leather; saddlery and harness;
travel goods, handbags and similar
containers; articles of animal gut (other
than silk worm gut)Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 43 Furskins and artificial fur; manufactures
thereof; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 4302 Tanned or dressed furskins, assembled:
— Plates, crosses and similar forms Bleaching or dyeing, in addition to
cutting and assembly of non-assembled
tanned or dressed furskins
— Other Manufacture from non-assembled, tanned
or dressed furskins
4303 Articles of apparel, clothing accessories
and other articles of furskinManufacture from non-assembled tanned
or dressed furskins of heading No 4302
ex Chapter 44 Wood and articles of wood; wood char-
coal; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 4403 Wood roughly squared Manufacture from wood in the rough,
whether or not stripped of its bark or
merely roughed down
ex 4407 Wood sawn or chipped lengthwise,
sliced or peeled, of a thickness exceeding
6 mm, planed, sanded or finger-jointedPlaning, sanding or finger-jointing
ex 4408 Veneer sheets and sheets for plywood, of
a thickness not exceeding 6 mm, spliced,
and other wood sawn lengthwise, sliced
or peeled of a thickness not exceeding
6 mm, planed, sanded or finger-jointedSplicing, planing, sanding or finger-
jointing
ex 4409 Wood continuously shaped along any of▼B2000R1602 — EN — 01.07.2000 — 000.003 — 85
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
its edges or faces, whether or not planed,
sanded or finger-jointed:
— Sanded or finger-jointed Sanding or finger-jointing
— Beadings and mouldings Beading or moulding
ex 4410 to
ex 4413Beadings and mouldings, including
moulded skirting and other moulded
boardsBeading or moulding
ex 4415 Packing cases, boxes, crates, drums and
similar packings, of woodManufacture from boards not cut to size
ex 4416 Casks, barrels, vats, tubs and other
coopers' products and parts thereof, of
woodManufacture from ►C1riven
staves◄, not further worked than sawn
on the two principal surfaces
ex 4418 — Builders' joinery and carpentry of
woodManufacture in which all the materials
used are classified within a heading other
than that of the product. However,
cellular wood panels, shingles and
shakes may be used
— Beadings and mouldings Beading or moulding
ex 4421 Match splints; wooden pegs or pins for
footwearManufacture from wood of any heading
except drawn wood of heading No 4409
ex Chapter 45 Cork and articles of cork; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product
4503 Articles of natural cork Manufacture from cork of heading No
4501
Chapter 46 Manufactures of straw, of esparto or of
other plaiting materials; basketware and
wickerworkManufacture in which all the materials
used are classified within a heading other
than that of the product
Chapter 47 Pulp of wood or of other fibrous cellu-
losic material; recovered (waste and
scrap) paper or paperboardManufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 48 Paper and paperboard; articles of paper
pulp, of paper or of paperboard; exceptManufacture in which all the materials
used are classified within a heading other▼B2000R1602 — EN — 01.07.2000 — 000.003 — 86
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
for: than that of the product
ex 4811 Paper and paperboard, ruled, lined or
squared onlyManufacture from paper-making mate-
rials of Chapter 47
4816 Carbon paper, self-copy paper and other
copying or transfer papers (other than
those of heading No 4809), duplicator
stencils and offset plates, of paper,
whether or not put up in boxesManufacture from paper-making mate-
rials of Chapter 47
4817 Envelopes, letters cards, plain postcards
and correspondence cards, of paper or
paperboard; boxes, pouches, wallets and
writing compendiums, of paper or paper-
board, containing an assortment of paper
stationeryManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
ex 4818 Toilet paper Manufacture from paper-making mate-
rials of Chapter 47
ex 4819 Cartons, boxes, cases, ►C1bags
and◄other packing containers, of
paper, paperboard, cellulose wadding or
webs of cellulose fibresManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
ex 4820 Letter pads Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex 4823 Other paper, paperboard, cellulose
wadding and webs of cellulose fibres,
cut to size or shapeManufacture from paper-making mate-
rials of Chapter 47
ex Chapter 49 Printed books, newspapers, pictures and
other products of the printing industry;
manuscripts, typescripts and plans;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
4909 Printed or illustrated postcards; printed
cards bearing personal greetings,Manufacture from materials not classi-
fied within heading No 4909 or 4911▼B2000R1602 — EN — 01.07.2000 — 000.003 — 87
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
messages or announcements, whether or
not illustrated, with or without envelopes
or trimmings
4910 Calendars of any kind, printed, including
calendar blocks;
— Calendars of the “perpetual” type or
with replaceable blocks mounted on
bases other than paper or paperboardManufacture in which:
— all the materials used are classified
within a heading other than that of
the product;
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
— Other Manufacture from materials not classi-
fied in heading No 4909 or 4911
ex Chapter 50 Silk; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 5003 Silk waste (including cocoons unsuitable
for reeling, yarn waste and garnetted
stock), carded or combedCarding or combing of silk waste
5004 to
ex 5006Silk yarn and yarn spun from silk waste Manufacture from (8):
— raw silk or silk waste carded or
combed or otherwise prepared for
spinning,
— other natural fibres not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or— paper-making materials
5007 Woven fabrics of silk or of silk waste:
— Incorporating rubber thread Manufacture from single yarn (
8)▼B2000R1602 — EN — 01.07.2000 — 000.003 — 88
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— Other Manufacture from (8):
— coir yarn,
— natural fibres,— man-made staple fibres not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or
— paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-works price of the product
ex Chapter 51 Wool, fine or coarse animal hair; horse-
hair yarn and woven fabric; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
5106 to
5110Yarn of wool, of fine or coarse animal
hair or of horsehairManufacture from (
8):
— raw silk or silk waste carded or
combed or otherwise prepared for
spinning,
— natural fibres not carded or combed
or otherwise prepared for spinning,
— chemical materials or textile pulp, or— paper-making materials
5111 to
5113Woven fabrics of wool, of fine or coarse
animal hair or of horsehair:
— Incorporating rubber thread Manufacture from single yarn (
8)▼B2000R1602 — EN — 01.07.2000 — 000.003 — 89
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— Other Manufacture from (8):
— coir yarn,
— natural fibres,— man-made staple fibres not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or
— paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-works price of the product
ex Chapter 52 Cotton; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product
5204 to
5207Yarn and thread of cotton Manufacture from (
8):
— raw silk or silk waste carded or
combed or otherwise prepared for
spinning,
— natural fibres not carded or combed
or otherwise prepared for spinning,
— chemical materials or textile pulp, or— paper-making materials
5208 to
5212►
C1Woven fabrics ◄of cotton:
— Incorporating rubber thread Manufacture from single yarn (8)▼B2000R1602 — EN — 01.07.2000 — 000.003 — 90
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— Other Manufacture from (8):
— coir yarn,
— natural fibres,— man-made staple fibres not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or
— paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-works price of the product
ex Chapter 53 Other vegetable textile fibres; paper yarn
and woven fabrics of paper yarn; except
for:Manufacture in which all the
►
C1materials ◄used are classified
within a heading other than that of the
product
5306 to
5308Yarn of other vegetable textile fibres;
paper yarnManufacture from (8):
— raw silk or silk waste carded or
combed or otherwise prepared for
spinning,
— natural fibres not carded or combed
or otherwise prepared for spinning,
— chemical materials or textile pulp, or— paper-making materials
5309 to
5311Woven fabrics of other vegetable textile
fibres; woven fabrics of paper yarn:
— Incorporating rubber thread Manufacture from single yarn (
8)▼B2000R1602 — EN — 01.07.2000 — 000.003 — 91
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— Other Manufacture from (8):
— coir yarn,
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or— paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-works price of the product
5401 to
5406Yarn, monofilament and thread of man-
made filamentsManufacture from (
8):
— raw silk or silk waste carded or
combed or otherwise prepared for
spinning,
— natural fibres not carded or combed
or otherwise prepared for spinning,
— chemical materials or textile pulp, or
— paper-making materials
5407 and
5408Woven fabrics of man-made filament
yarn:
— Incorporating rubber thread Manufacture from single yarn (8)▼B2000R1602 — EN — 01.07.2000 — 000.003 — 92
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— Other Manufacture from (8):
— coir yarn,
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or— paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-works price of the product
5501 to
5507Man-made staple fibres Manufacture from chemical materials or
textile pulp
5508 to
5511Yarn and sewing thread of man-made
staple fibresManufacture from (
8):
— raw silk or silk waste carded or
combed or otherwise prepared for
spinning,
— natural fibres not carded or combed
or otherwise prepared for spinning,
— chemical materials or textile pulp, or
— paper-making materials
5512 to
5516Woven fabrics of man-made staple
fibres:
— Incorporating rubber thread Manufacture from single yarn (8)▼B2000R1602 — EN — 01.07.2000 — 000.003 — 93
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— Other Manufacture from (8):
— coir yarn,
— natural fibres,— man-made staple fibres not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or— paper
orPrinting accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-works price of the product
ex Chapter 56 Wadding, felt and non-wovens; special
yarns; twine, cordage, ropes and cables
and articles thereof; except for:Manufacture from (
8):
— coir yarn,
— natural fibres,— chemical materials or textile pulp, or
— paper-making materials
5602 Felt, whether or not impregnated, coated,
covered or laminated:
— Needleloom felt Manufacture from (
8):
— natural fibres,
— chemical materials or textile pulp
However:
— polypropylene filament of heading
No 5402,
— polypropylene fibres of heading No
5503 or 5506
or
— polypropylene filament tow of▼B2000R1602 — EN — 01.07.2000 — 000.003 — 94
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
heading No 5501, of which the
denomination in all cases of a single
filament or fibre is less than 9
decitex,
may be used provided their value does
not exceed 40 % of the ex-works price
of the product
— Other Manufacture from (8):
— natural fibres,
— man-made staple fibres made from
casein, or
— chemical materials or textile pulp
5604 Rubber thread and cord, textile covered;
textile yarn, and stripand the like of
heading No 5404 or 5405, impregnated,
coated, covered or sheathed with rubber
or plastics:
— Rubber thread and cord, textile
coveredManufacture from rubber thread or cord,
not textile covered
— Other Manufacture from (8):
— natural fibres not carded or combed
or otherwise processed for spinning,
— chemical materials or textile pulp, or— paper-making materials
5605 Metallised yarn, whether or not gimped,
being textile yarn, or stripor the like of
heading No 5404 or 5405, combined
with metal in the form of thread, strip
or powder or covered with metalManufacture from (
8):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for
spinning,
— chemical materials or textile pulp, or— paper-making materials▼B2000R1602 — EN — 01.07.2000 — 000.003 — 95
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
5606 Gimped yarn, and strip and the like of
heading No 5404 or 5405, gimped (other
than those of heading No 5605 and
gimped horsehair yarn); chenille yarn
(including flock chenille yarn); loop
wale-yarnManufacture from (8):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for
spinning,
— chemical materials or textile pulp, or
— paper-making materials
Chapter 57 Carpets and other textile floor coverings:
— Of needleloom felt Manufacture from (8):
— natural fibres, or
— chemical materials or textile pulp
However:
— polypropylene filament of heading
No 5402,
— polypropylene fibres of heading No
5503 or 5506
or
— polypropylene filament tow of
heading No 5501, of which the
denomination in all cases of a single
filament or fibre is less than 9
decitex,
may be used provided their value does
not exceed 40 % of the ex-works price
of the product
Jute fabric may be used as a backing
— Of other felt Manufacture from (8):
— natural fibres not carded or combed
or otherwise processed for spinning,
or
— chemical materials or textile pulp▼B2000R1602 — EN — 01.07.2000 — 000.003 — 96
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— Other Manufacture from (8):
— coir yarn or jute yarn,
— synthetic or artificial filament yarn,— natural fibres, or— man-made staple fibres not carded or
combed or otherwise processed for
spinning
Jute fabric may be used as a backing
ex Chapter 58 Special woven fabrics; tufted textile
fabrics; lace; tapestries; trimmings;
embroidery; except for:
— Combined with rubber thread Manufacture from single yarn (
8)
— Other Manufacture from (8):
— natural fibres
— man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp,
orPrinting accompanied by at least two
preparatory or finishing operations (such
as scouring bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-works price of the product
5805 Hand-woven tapestries of the types
Gobelins, Flanders, Aubusson, Beauvais
and the like, and needle-worked tapes-
tries (for example, petit point, cross
stitch), whether or not made upManufacture in which all the materials
used are classified within a heading other
than that of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 97
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
5810 Embroidery in the piece, in strips or in
motifsManufacture in which:
— all the materials used are classified
within a heading other than that of
the product;
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
5901 Textile fabrics coated with gum or
amylaceous substances, of a kind used
for the outer covers of books or the
like; tracing cloth; prepared painting
canvas; buckram and similar stiffened
textile fabrics of a kind used for hat
foundationsManufacture from yarn
5902 Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters or
viscose rayon:
►C1— Containing not more than 90 %
by weight of textile materials ◄Manufacture from yarn
— Other Manufacture from chemical materials or
textile pulp
5903 Textile fabrics impregnated, coated,
covered or laminated with plastics, other
than those of heading No 5902Manufacture from yarn
orPrinting accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, rasing, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-works price of the product
5904 Linoleum, whether or not cut to shape;
floor coverings consisting of a coating
or covering applied on a textile backing,
whether or not cut to shapeManufacture from yarn (
8)
5905 Textile wall coverings:▼B2000R1602 — EN — 01.07.2000 — 000.003 — 98
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— Impregnated, coated, covered or lami-
nated with rubber, plastics or other
materialsManufacture from yarn
— Other Manufacture from (8):
— coir yarn,
— natural fibres,— man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp,
orPrinting accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-works price of the product
5906 Rubberised textile fabrics, other than
those of heading No 5902:
— Knitted or crocheted fabrics Manufacture from (
8):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp,
— Other fabrics made of synthetic fila-
ment yarn, containing more than 90 %
by weight of textile materialsManufacture from chemical materials
— Other Manufacture from yarn
5907 Textile fabrics otherwise impregnated,
coated or covered; painted canvas beingtheatrical scenery, studio backcloths or
the likeManufacture from yarn
or
Printing accompanied by at least two
preparatory or finishing operations (such▼B2000R1602 — EN — 01.07.2000 — 000.003 — 99
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
as scouring, bleaching, mercerising, heat
setting, rasing, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling) where the value of the unprinted
fabric used does not exceed 47,5 % of
the ex-works price of the product
5908 Textile wicks, woven, plaited or knitted,
for lamps, stoves, lighters, candles or the
like; incandescent gas mantles and
tubular knitted gas mantle fabric
therefor, whether or not impregnated:
— Incandescent gas mantles, impreg-
natedManufacture from tubular knitted gas
mantle fabric
— Other Manufacture in which all the materials
used are classified within a heading other
than that of the product
5909 to
5911Textile articles of a kind suitable for
industrial use:
— Polishing discs or rings other than of
felt of heading No 5911Manufacture from yarn or waste fabrics
or rags of heading No 6310
— Woven fabrics, of a kind commonly
used in papermaking or other technical
uses, felted or not, whether or not
impregnated or coated, tubular or endless
with single or multiple warp and/or weft,
or flat woven with multiple warp and/or
weft of heading No 5911Manufacture from (8):
— coir yarn,
— the following materials:
— yarn of polytetrafluoroethy-
lene (9),
— yarn, multiple, of polyamide,
coated impregnated or covered
with a phenolic resin,
— yarn of synthetic textile fibres of
aromatic polyamides, obtained by
polycondensation of m-phenyle-
nediamine and isophthalic acid,
►C1— monofil of poly-
tetrafluoroethylene (9),◄
— yarn of synthetic textile fibres of
poly-p-phenyleneterephthalamide,▼B2000R1602 — EN — 01.07.2000 — 000.003 — 100
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— glass fibre yarn, coated with
phenol resin and gimped with
acrylic yarn (9),
— copolyester monofilaments of a
polyester and a resin of
►C1terephthalic ◄acid and
1,4-cyclohexanediethanol and
isophthalic acid,
— natural fibres,— man-made staple fibres not
carded or combed or otherwise
processed for spinning, or
— chemical materials or textile pulp,
— Other Manufacture from (
8):
— coir yarn,
— natural fibres,— man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp
Chapter 60 Knitted or crocheted fabrics Manufacture from (
8):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp
Chapter 61 Articles of apparel and clothing acces-
sories, knitted or crocheted:
— Obtained by sewing together or other-
wise assembling, two or more pieces of
knitted or crocheted fabric which have
been either cut to form or obtained
directly to formManufacture from yarn (8)(10)▼B2000R1602 — EN — 01.07.2000 — 000.003 — 101
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— Other Manufacture from (8):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp
ex Chapter 62 Articles of apparel and clothing acces-
sories, not knitted or crocheted; except
for:Manufacture from yarn (8)(10)
ex 6202,
ex 6204,
ex 6206,
ex 6209 and
ex 6211Women's, girls' and babies' clothing and
clothing accessories for babies, embroi-
deredManufacture from yarn (10)
orManufacture from unembroidered fabric
provided the value of the unembroidered
fabric used does not exceed 40 % of the
ex-works price of the product (
10)
ex 6210 and
ex 6216Fire-resistant equipment of fabric
covered with foil of aluminised polyesterManufacture from yarn (10)
orManufacture from uncoated fabric
provided the value of the uncoated fabric
used does not exceed 40 % of the ex-
works price of the product (
10)
6213 and
6214Handkerchiefs, shawls, scarves, mufflers,
mantillas, veils and the like:
— Embroidered Manufacture from unbleached single
yarn (8)(10)
or
Manufacture from unembroidered fabric
provided the value of the unembroidered
fabric used does not exceed 40 % of the
ex-works price of the product (10)
— Other Manufacture from unbleached single
yarn (8)(10)
or
Making upfollowed by p rinting accom-▼B2000R1602 — EN — 01.07.2000 — 000.003 — 102
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
panied by at least two preparatory or
finishing operations (such as scouring,
bleaching, mercerising, heat setting,
raising, calendering, shrink resistance
processing, permanent finishing, deca-
tising, impregnating, mending and
burling) where the value of the unprinted
goods of heading Nos 6213 and 6214
used does not exceed 47,5 % of the ex-
works price of the product
6217 Other made upclothing accessories;
parts of garments or of clothing acces-
sories, other than those of heading No
6212:
— Embroidered Manufacture from yarn (10)
or
Manufacture from unembroidered fabric
provided the value of the unembroidered
fabric used does not exceed 40 % of the
ex-works price of the product (10)
— Fire-resistant equipment of fabric
covered with foil of aluminised polyesterManufacture from yarn (10)
orManufacture from uncoated fabric
provided the value of the uncoated fabric
used does not exceed 40 % of the ex-
works price of the product (
10)
— Interlinings for collars and cuffs, cut
outManufacture in which:
— all the materials used are classified
within a heading other than that of
the product;
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— Other Manufacture from yarn (10)▼B2000R1602 — EN — 01.07.2000 — 000.003 — 103
▼C1
▼B
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 63 Other made-up textile articles; sets; worn
clothing and worn textile articles; rags;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
6301 to
6304Blankets, travelling rugs, bed linen, etc.;
curtains, etc.; other furnishing articles:
— Of felt, of nonwovens Manufacture from (8):
— natural fibres, or
— chemical materials or textile pulp
— Other:
— — Embroidered Manufacture from unbleached single
yarn (10)(11)
orManufacture from unembroidered fabric
(other than knitted or crocheted)
provided the value of the unembroidered
fabric used does not exceed 40 % of the
ex-works price of the product
— —Other Manufacture from unbleached single
yarn (
10)(11)
6305 Sacks and bags, of a kind used for the
packing of goodsManufacture from (8):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp
6306 Tarpaulins, awnings and sunblinds; tents;
sails for boats, sailboards or landcraft;
camping goods;
— Of nonwovens Manufacture from (8)(10):
— natural fibres, or
— chemical materials or textile pulp
— Other Manufacture from unbleached single
yarn (8)(10)
6307 Other made-uparticles, including dress Manufacture in which the value of all the▼B2000R1602 — EN — 01.07.2000 — 000.003 — 104
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
patterns materials used does not exceed 40 % of
the ex-works price of the product
6308 Sets consisting of woven fabric and yarn,
whether or not with accessories, for
making upinto rugs, tap estries, embroi-
dered table cloths or serviettes, or
similar textile articles, put up ►C1in
packings ◄for retail saleEach item in the set must satisfy the rule
which would apply to it if it were not
included in the set. However, non-origi-
nating articles may be incorporated
provided their total value does not
exceed 15 % of the ex-works price of
the set
ex Chapter 64 ►C1Footwear, gaiters ◄and the like;
except for:Manufacture from materials of any
heading except for assemblies of uppers
affixed to inner soles or to other sole
components of heading No 6406
6406 Parts of footwear (including uppers
whether or not attached to soles other
than outer soles); removable in-soles,
heel cushions and similar articles;
gaiters, leggings and similar articles, and
parts thereofManufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 65 Headgear and parts thereof, except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product
6503 ►C1Felt hats ◄and other felt head-
gear, made from the hat bodies, hoods
or plateaux of heading No 6501, whether
or not lined or trimmedManufacture from yarn or textile
fibres(10)
6505 Hats and other headgear, knitted or
crocheted, or made upfrom lace, felt or
other textile fabric, in the piece (but not
in strips), whether or not lined or
trimmed; hair-nets of any material,
whether or not lined or trimmedManufacture from yarn or textile
fibres(10)▼B2000R1602 — EN — 01.07.2000 — 000.003 — 105
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 66 Umbrellas, sun umbrellas, walking-
sticks, seat-sticks, whips, riding-crops,
and parts thereof; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
6601 Umbrellas and sun umbrellas (including
walking-stick umbrellas, garden
umbrellas and similar umbrellas)Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
Chapter 67 Prepared feathers and down and articles
made of feathers or of down; artificial
flowers; articles of human hairManufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 68 Articles of stone, plaster, cement,
asbestos, mica or similar materials ;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 6803 Articles of slate or of agglomerated slate Manufacture from worked slate
ex 6812 Articles of asbestos; articles of mixtures
with a basis of asbestos or of mixtures
with a basis of asbestos and magnesium
carbonateManufacture from materials of any
heading
ex 6814 Articles of mica, including agglomerated
or reconstituted mica, on a support of
paper, paperboard or other materialsManufacture from worked mica
(including agglomerated or reconstituted
mica)
Chapter 69 Ceramic products Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 70 Glass and glassware; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 7003,
ex 7004 and
ex 7005Glass with a non-reflecting layer Manufacture from materials of heading
No 7001
7006 Glass of heading No 7003, 7004 or 7005,
bent, edge-worked, engraved, drilled,
enamelled or otherwise worked, but not
framed or fitted with other materials:
— Glass-plate substrates, coated with a Manufacture from non-coated glass-plate▼B2000R1602 — EN — 01.07.2000 — 000.003 — 106
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
dielectric thin film, and of a semicon-
ductor grade in accordance with SEMII-
standards (12)substrate of heading No 7006
— Other Manufacture from materials of heading
No 7001
7007 Safety glass, consisting of toughened
(tempered) or laminated glassManufacture from materials of heading
No 7001
7008 Multiple-walled insulating units of glass Manufacture from materials of heading
No 7001
7009 Glass mirrors, whether or not framed,
including rear-view mirrorsManufacture from materials of heading
No 7001
7010 Carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass,
of a kind used for the conveyance or
packing of goods; preserving jars of
glass; stoppers, lids and other closures
of glassManufacture in which all the materials
used are classified within a heading other
than that of the product
or
Cutting of glassware, provided the value
of the uncut glassware does not exceed
50 % of the ex-works price of the
product
7013 Glassware of a kind used for table,
kitchen, toilet, office, indoor decoration
or similar purposes (other than that of
heading No 7010 or 7018)Manufacture in which all the materials
used are classified within a heading other
than that of the product
orCutting of glassware, provided the value
of the uncut glassware does not exceed
50 % of the ex-works price of the
product
orHand-decoration (with the exception of
silk-screen printing) of hand-blown
glassware, provided the value of the
hand-blown glassware does not exceed
50 % of the ex-works price of the
product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 107
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 7019 Articles (other than yarn) of glass fibres Manufacture from:
— uncoloured slivers, rovings, yarn or
chopped strands, or
— glass wool
ex Chapter 71 Natural or cultured pearls, precious or
semi-precious stones, precious metals,
metals clad with precious metal, and arti-
cles thereof; imitation jewellery; coin;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 7101 Natural or cultured pearls, graded and
temporarily strung for convenience of
transportManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex 7102,
ex 7103 and
ex 7104Worked precious or semi-precious stones
(natural, synthetic or reconstructed)Manufacture from unworked precious or
semi-precious stones
7106, 7108
and 7110Precious metals:
— Unwrought Manufacture from materials not classi-
fied within heading No 7106, 7108 or
7110
orElectrolytic, thermal or chemical separa-
tion of precious metals of heading No
7106, 7108 or 7110
or
Alloying of precious metals of heading
No 7106, 7108 or 7110 with each other
or with base metals
— Semi-manufactured or in powder
formManufacture from unwrought precious
metals
ex 7107,
ex 7109 and
ex 7111Metals clad with precious metals, semi-
manufacturedManufacture from metals clad with
precious metals, unwrought
7116 Articles of natural or cultured pearls,
precious or semi-precious stones (natural,Manufacture in which the value of all the
materials used does not exceed 50 % of▼B2000R1602 — EN — 01.07.2000 — 000.003 — 108
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
synthetic or reconstructed) the ex-works price of the product
7117 Imitation jewellery Manufacture in which all the materials
used are classified within a heading other
than that of the product
or Manufacture from base metal parts,
not plated or covered with precious
metals, provided the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex Chapter 72 Iron and steel; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product
7207 Semi-finished products of iron or non-
alloy steelManufacture from materials of heading
No 7201, 7202, 7203, 7204 or 7205
7208 to
7216Flat-rolled products, bars and rods,
angles, shapes and ►C1sections of
iron◄or non-alloy steelManufacture from ingots or other
primary forms of heading No 7206
7217 Wire of iron or non-alloy steel Manufacture from semi-finished mate-
rials of heading No 7207
ex 7218, 7219
to 7222Semi-finished products, flat-rolled
products, bars and rods, angles, shapes
and sections of stainless steelManufacture from ingots or other
primary forms of heading No 7218
7223 Wire of stainless steel Manufacture from semi-finished mate-
rials of heading No 7218
ex 7224, 7225
to 7228Semi-finished products, flat-rolled
products, hot-rolled bars and rods, in
irregularly wound coils; angles, shapes
and sections, of other alloy steel; hollow
drill bars and rods, of alloy or non-alloy
steelManufacture from ingots or other
primary forms of heading No 7206,
7218 or 7224
7229 Wire of other alloy steel Manufacture from semi-finished mate-
rials of heading No 7224
ex Chapter 73 Articles of iron or steel; except for: Manufacture in which all the materials
used are classified within a heading other
than that of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 109
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 7301 Sheet piling Manufacture from materials of heading
No 7206
7302 Railway or tramway track construction
material of iron or steel, the following:
rails, checkrails and rack-rails, switch
blades, crossing frogs, point rods and
other crossing pieces, sleepers (cross-
ties), fish-plates, chairs, chair wedges,
sole pates (base plates), rail clips,
bedplates, ties and other material specia-
lised for jointing or fixing railsManufacture from materials of heading
No 7206
7304, 7305
and 7306Tubes, pipes and hollow profiles, of iron
(other than cast iron) or steelManufacture from materials of heading
No 7206, 7207, 7218 or 7224
ex 7307 Tube or pipe fittings of stainless steel
(ISO No X5CrNiMo 1712), consisting
of several partsTurning, drilling, reaming, threading,
deburring and sandblasting ►C1of
forged◄blanks the value of which
does not exceed ►C135 %◄of the
ex-works price of the product
7308 Structures (excluding prefabricated
buildings of heading No 9406) and parts
of structures (for example, bridges and
bridge-sections, lock-gates, towers,
lattice masts, roofs, roofing frameworks,
doors and windows and their frames and
thresholds for doors, shutters, balus-
trades, pillars and columns), of iron or
steel; plates, rods, angles, shapes,
sections, tubes and the like, prepared foruse in structures, of iron or steelManufacture in which all the materials
used are classified within a heading other
than that of the product. However,
welded angles, shapes and sections of
heading No 7301 may not be used
ex 7315 Skid chain Manufacture in which the value of all the
materials of heading No 7315 used does
not exceed 50 % of the ex-works price of
the product
ex Chapter 74 Copper and articles thereof; except for: Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used▼B2000R1602 — EN — 01.07.2000 — 000.003 — 110
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
does not exceed 50 % of the ex-
works price of the product
7401 Copper mattes; cement copper (precipi-
tated copper)Manufacture in which all the materials
used are classified within a heading other
than that of the product
7402 Unrefined copper; copper anodes for
electrolytic refiningManufacture in which all the materials
used are classified within a heading other
than that of the product
7403 Refined copper and copper alloys,
unwrought:
— Refined copper Manufacture in which all the materials
used are classified within a heading other
than that of the product
— Copper alloys and refined copper
containing other elementsManufacture from refined copper,
unwrought, or waste and scrap of copper
7404 Copper waste and scrap Manufacture in which all the materials
used are classified within a heading other
than that of the product
7405 Master alloys of copper Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 75 Nickel and articles thereof; except for: Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
7501 to
7503►C1Nickel mattes, ◄nickel oxide
sinters and other intermediate products
of nickel metallurgy; unwrought nickel;
nickel waste and scrapManufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 76 Aluminium and articles thereof; except
for:Manufacture in which:
— all the materials used are classified
within a heading other than that of▼B2000R1602 — EN — 01.07.2000 — 000.003 — 111
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
the product,
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
7601 Unwrought aluminium Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product, and
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
or
Manufacture by thermal or electrolytic
treatment from unalloyed aluminium or
waste and scrapof aluminium
7602 Aluminium waste or scrapManufacture in which all the materials
used are classified within a heading other
than that of the product
ex 7616 Aluminium articles other than gauze,
cloth, grill, netting, fencing, reinforcing
fabric and similar materials (including
endless bands) of aluminium wire, and
expanded metal of aluminiumManufacture in which:
— all the materials used are classified
within a heading other than that of
the product. However, gauze, cloth,
grill, netting, fencing, reinforcing
fabric and similar materials
(including endless bands) of alumi-
nium wire, or expanded metal of
aluminium may be used,
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
Chapter 77 Reserved for possible future use in the
HS
ex Chapter 78 Lead and articles thereof; except for: Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,▼B2000R1602 — EN — 01.07.2000 — 000.003 — 112
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
7801 Unwrought lead:
— Refined lead Manufacture from “bullion” or “work”
lead
— Other Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, waste
and scrapof heading No 7802 may not
be used
7802 Lead waste and scrapManufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 79 Zinc and articles thereof; except for: Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
7901 Unwrought zinc Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, waste
and scrapof heading No 7902 may not
be used
7902 Zinc waste and scrapManufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 80 Tin and articles thereof; except for: Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 113
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8001 Unwrought tin ►C1 ◄Manufacture in
which all the materials used are classi-
fied within a heading other than that of
the product. However, waste and scrap of
heading No 8002 may not be used
8002 and
8007Tin waste and scrap; other articles of tin Manufacture in which all the materials
used are classified within a heading other
than that of the product
Chapter 81 Other base metals; cermets; articles
thereof:
— Other base metals, wrought; articles
thereofManufacture in which the value of all the
materials classified within the same
heading as the product used does not
exceed 50 % of the ex-works price of
the product
—Other Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex Chapter 82 Tools, implements, cutlery, spoons and
forks, of base metal; parts thereof of
base metal; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
8206 Tools of two or more of the heading Nos
8202 to 8205, put up in sets for retailsaleManufacture in which all the materials
used are classified within a heading otherthan heading Nos 8202 to 8205.
However, tools of heading Nos 8202 to
8205 may be incorporated into the set
provided their value does not exceed
15 % of the ex-works price of the set
8207 Interchangeable tools for hand tools,
whether or not power-operated, or for
machine-tools (for example, for pressing,
stamping, punching, tapping, threading,
drilling, boring, broaching, milling,
turning, or screwdriving), including dies
for drawing or extruding metal, and rock
drilling or earth boring toolsManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
8208 Knives and cutting blades, for machines Manufacture in which:▼B2000R1602 — EN — 01.07.2000 — 000.003 — 114
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
or for mechanical appliances — all the materials used are classified
within a heading other than that of
the product,
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
ex 8211 Knives with cutting blades, serrated or
not (including pruning knives), other
than knives of heading No 8208Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, knife
blades and handles of base metal may be
used
8214 Other articles of cutlery (for example,
hair clippers, butchers' or kitchen clea-
vers, choppers and mincing knives,
paper knives); manicure or pedicure sets
and instruments (including nail files)Manufacture in which all the materials
used are classified within a heading other
than that of the product. However,
handles of base metal may be used
8215 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, sugar
tongs and similar kitchen or tablewareManufacture in which all the materials
used are classified within a heading other
than that of the product. However,
handles of base metal may be used
ex Chapter 83 Miscellaneous articles of base metal;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 8302 Other mountings, fittings and similar
articles suitable for buildings, and auto-
matic door closersManufacture in which all the materials
used are classified within a heading other
than that of the product. However, the
other materials of heading No 8302 may
be used provided their value does not
exceed 20 % of the ex-works price of
the product
ex 8306 Statuettes and other ornaments, of base
metalManufacture in which all the materials
used are classified within a heading other
than that of the product. However, the
other materials of heading No 8306 may
be used provided their value does not
exceed 30 % of the ex-works price of
the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 115
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof;
except for:Manufacture in which:
— all the materials used are classified
within a heading other than that ofthe product,
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,Manufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex 8401 Nuclear fuel elements Manufacture in which all the materials
used are classified within a heading other
than that of the product (
13)Manufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8402 Steam or other vapour generating boilers
(other than central heating hot water
boilers capable also of producing low
pressure steam); super-heated water
boilersManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
►C18403
and
ex 8404 ◄Central heating boilers other than those
of heading No 8402 and auxiliary plant
for central heating boilersManufacture in which all the materials
used are classified within a heading other
than heading No 8403 or 8404Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8406 Steam turbines and other vapour turbines Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product,
8407 Spark-ignition reciprocating or rotary
internal combustion piston enginesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product,
8408 Compression-ignition internal combus-
tion piston engines (diesel or semi-diesel
engines)Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product,
8409 Parts suitable for use solely or princi-
pally with the engines of heading No
8407 or 8408Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product,
8411 Turbo-jets, turbo-propellers and other gas
turbinesManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 116
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
8412 Other engines and motors Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product,
ex 8413 Rotary positive displacement pumps Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
ex 8414 Industrial fans, blowers and the like Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8415 Air-conditioning machines, comprising a
motor-driven fan and elements for chan-
ging the temperature and humidity,
including those machines in which the
humidity cannot be separately regulatedManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product,
8418 Refrigerators, freezers and other refriger-
ating or freezing equipment, electric or
other; heat pumps other than air-condi-
tioning machines of heading No 8415Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product,
— the value of all the non-originating
materials used does not exceed the
value of the originating materials
usedManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
ex 8419 Machines for wood, paper pulp and Manufacture: Manufacture in which the value of all the▼B2000R1602 — EN — 01.07.2000 — 000.003 — 117
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
paperboard industries — in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where, within the above limit, the
materials classified within the same
heading as the product are only used
upto a value of 25 % of the ex-
works price of the productmaterials used does not exceed 30 % of the
ex-works price of the product
8420 Calendering or other rolling machines,
other than for metals or glass, and cylin-
ders thereforManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where, within the above limit, the
materials classified within the same
heading as the product are only used
upto a value of 25 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8423 Weighing machinery (excluding balances
of a sensitivity of 5 cg or better),
including weight operated counting or
checking machines; weighing machine
weights of all kindsManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8425 to
8428Lifting, handling, loading or unloading
machineryManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where, within the above limit, the
materials classified within heading
No 8431 are only used upto a value
of 10 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8429 Self-propelled bulldozers, angledozers,
graders, levellers, scrapers, mechanical
shovels, excavators, shovel loaders,
tamping machines and road rollers:
— Road rollers Manufacture in which the value of all the▼B2000R1602 — EN — 01.07.2000 — 000.003 — 118
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
materials used does not exceed 40 % of
the ex-works price of the product,
— Other Manufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where, within the above limit, the
materials classified within heading
No 8431 are only used upto a value
of 10 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8430 Other moving, grading, levelling,
scraping, excavating, tamping,
compacting, extracting or boring
machinery, for earth, minerals or ores;
pile-drivers and pile-extractors; snow-
ploughs and snow-blowersManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where, within the above limit, the
value of the materials classified
within heading No 8431 are only
used upto a value of 10 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex 8431 Parts suitable for use solely or princi-
pally with road rollersManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product,
8439 Machinery for making pulp of fibrous
cellulosic material or for making or
finishing paper or paperboardManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where, within the above limit, the
materials classified within the same
heading as the product are only used
upto a value of 25 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8441 Other machinery for making up paper
pulp, paper or paperboard, including
cutting machines of all kindsManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where, within the above limit, theManufacture in which the value of all the
materials used does not exceed
►C130 %◄of the ex-works price of
the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 119
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
materials classified within the same
heading as the product are only used
upto a value of 25 % of the ex-
works price of the product
8444 to
8447Machines of these headings for use in
the textile industryManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 8448 Auxiliary machinery for use with
machines of heading Nos 8444 and 8445Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8452 Sewing machines, other than book-
sewing machines of heading No 8440;
furniture, bases and covers specially
designed for sewing machines; sewing
machine needles:
— Sewing machines (lock stitch only)
with heads of a weight not exceeding 16
kg without motor or 17 kg with motorManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used in assembling
the head (without motor) does not
exceed the value of the originating
materials used,
— the thread tension, crochet and zigzag
mechanisms used are already origi-
nating
— Other Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8456 to
8466Machine-tools and machines and their
parts and accessories of heading Nos
8456 to 8466Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8469 to
8472Office machines (for example, typewri-
ters, calculating machines, automatic
data-processing machines, duplicating
machines, stapling machines)Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 120
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8480 Moulding boxes for metal foundry;
mould bases; moulding patterns; moulds
for metal (other than ingot moulds),
metal carbides, glass, mineral materials,
rubber or plasticsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
8482 Ball or roller bearings Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8484 Gaskets and similar joints of metal
►C1sheeting ◄combined with other
material or of two or more layers of
metal; sets or assortments of gaskets and
similar joints, dissimilar in composition,
put up in pouches, envelopes or similar
packings; mechanical sealsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8485 Machinery parts, not containing elec-
trical connectors, insulators, coils,
contacts or other electrical features, not
specified or included elsewhere in this
ChapterManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 85 Electrical machinery and equipment and
►C1parts thereof; sound ◄recorders
and reproducers, television image and
sound recorders and reproducers, and
parts and accessories of such articles;
except for:Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,Manufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8501 Electric motors and generators
(excluding generating sets)Manufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where, within the above limit, the
materials classified within headingManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 121
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
No 8503 are only used upto a value
of 10 % of the ex-works price of the
product
8502 Electric generating sets and rotary
convertersManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where, within the above limit, the
materials classified within heading
►C1No 8501 or 8503, ◄taken
together, are only used upto a value
of 10 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex 8504 Power supply units for automatic data-
processing machinesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 8518 Microphones and stands therefor; loud-
speakers, whether or not mounted in
their enclosures; audio-frequency electric
amplifiers; electric sound amplifier setsManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials usedManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8519 Turntables (record-decks), record-
players, cassette-players and other sound
reproducing apparatus, not incorporating
a sound recording deviceManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8520 Magnetic tape recorders and other sound
recording apparatus, whether or not
incorporating a sound reproducing deviceManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-Manufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 122
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
nating materials used does not exceed
the value of the originating materials
used
8521 Video recording or reproducing appa-
ratus, whether or not incorporating a
video turnerManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8522 Parts and accessories suitable for use
solely or principally with the apparatus
of heading Nos 8519 to 8521Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8523 Prepared unrecorded media for sound
recording or similar recording of other
phenomena, other than products of
Chapter 37Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8524 Records, tapes and other recorded media
for sound or other similarly recorded
phenomena, including matrices and
masters for the production of records,
but excluding products of Chapter 37:
— Matrices and masters for the produc-
tion of recordsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
— Other Manufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where, within the above limit, the
materials classified within heading
No 8523 are only used upto a value
of 10 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8525 Transmission apparatus for radio-tele-
phony, radio-telegraphy, radio-
broadcasting or television, whether orManufacture:
— in which the value of all the mate-Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 123
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
not incorporating reception apparatus or
sound recording or reproducing appa-
ratus; television cameras; still image
video cameras and other video camera
recordersrials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials used
8526 Radar apparatus, radio navigational aid
apparatus and radio remote control appa-
ratusManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials usedManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8527 Reception apparatus for radio-telephony,
radio-telegraphy or radio-broadcasting,
whether or not combined, in the same
housing, with sound recording or repro-
ducing apparatus or a clockManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials usedManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8528 Reception apparatus for television,
whether or not incorporating radio broad-
cast receivers or sound or video
recording or reproducing apparatus;
video monitors and video projectorsManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials usedManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8529 Parts suitable for use solely or princi-
pally with the apparatus of heading Nos
8525 to 8528:
— Suitable for use solely or principally
with video recording or reproducing
apparatusManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product,
— Other Manufacture: Manufacture in which the value of all the▼B2000R1602 — EN — 01.07.2000 — 000.003 — 124
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials usedmaterials used does not exceed 25 % of the
ex-works price of the product
8535 and
8536Electrical apparatus for switching or
protecting electrical circuits, or for
making connections to or in electrical
circuitsManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where, within the above limit, the
materials classified within heading
No 8538 are only used upto a value
of 10 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8537 Boards, panels, consoles, desks, cabinets
and other bases, equipped with two or
more apparatus of heading No 8535 or
8536, for electric control or the distribu-
tion of electricity, including those
incorporating instruments or apparatus
of Chapter 90, and numerical control
apparatus, other than switching apparatus
of heading No 8517Manufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where, within the above limit, the
materials classified within heading
No 8538 are only used upto a value
of 10 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex 8541 Diodes, transistors and similar semi-
conductor devices, except wafers not yet
cut into chipsManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8542 Electronic integrated circuits and micro-
assembliesManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where, within the above limit, the
materials classified within headingManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 125
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
►C1No 8541 or 8542, ◄taken
together, are only used upto a value
of 10 % of the ex-works price of the
product
8544 Insulated (including enamelled or
anodised) wire, cable (including coaxial
cable) and other insulated electric
conductors, whether or not fitted with
connectors; optical fibre cables, made
upof individually sheathed fibres,
whether or not assembled with electric
conductors or fitted with connectorsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8545 Carbon electrodes, carbon brushes, lamp
carbons, battery carbons and other arti-
cles of graphite or other carbon, with or
without metal, of a kind used for elec-
trical purposesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product,
8546 Electrical insulators of any material Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8547 Insulating fittings for electrical
machines, appliances or equipment,
being fittings wholly of insulating mate-
rials apart from any minor components
of metal (for example, threaded sockets)
incorporated during moulding solely for
purposes of assembly, other than insula-
tors of heading No 8546; electrical
conduit tubing and joints therefor, of
base metal lined with insulating materialManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8548 Waste and scrapof p rimary cells,
primary batteries and electric accumula-
tors; spent primary cells, spent primary
batteries and spent electric accumulators;
electrical parts of machinery or appa-
ratus, not specified or included
elsewhere in this ChapterManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 86 Railway or tramway locomotives,
rolling-stock and parts thereof; railwayManufacture in which the value of all the
materials used does not exceed 40 % of▼B2000R1602 — EN — 01.07.2000 — 000.003 — 126
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
or tramway track fixtures and fittings
and parts thereof; mechanical (including
electro-mechanical) traffic signalling
equipment of all kinds ; except for:the ex-works price of the product
8608 Railway or tramway track fixtures and
fittings; mechanical (including electro-
mechanical) signalling, safety or traffic
control equipment for railways, tram-
ways, roads, inland waterways, parking
facilities, port installations or airfields;
parts of the foregoingManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex Chapter 87 Vehicles other than railway or tramway
rolling-stock, and parts and accessories
thereof; except for:Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8709 Works trucks, self-propelled, not fitted
with lifting or handling equipment, of
the type used in factories, warehouses,
dock areas or airports for short distance
transport of goods; tractors of the type
used on railway station platforms; parts
of the foregoing vehiclesManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8710 Tanks and other armoured fighting vehi-
cles, motorised, whether or not fitted
with weapons, and parts of such vehiclesManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does note exceed 40 % of the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8711 Motorcycles (including mopeds) and
cycles fitted with an auxiliary motor,
with or without side-cars; sidecars;
— With reciprocating internal combus-
tion piston engine of a cylinder
capacity:
►
C1– – Not exceeding 50 cm3◄ Manufacture:
— in which the value of all the mate-Manufacture in which the value of all the
materials used does not exceed 20 % of▼B2000R1602 — EN — 01.07.2000 — 000.003 — 127
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials usedthe ex-works price of the product
►C1– – Exceeding 50 cm3◄ Manufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials usedManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
— Other Manufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex 8712 Bicycles without ball bearings Manufacture from materials not classi-
fied within heading No 8714Manufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8715 Baby carriages and parts thereof Manufacture:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 128
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8716 Trailers and semi-trailers; other vehicles,
not mechanically propelled; parts thereofManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex Chapter 88 Aircraft, spacecraft, and parts thereof;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 8804 Rotochutes Manufacture from materials of any
heading including other materials of
heading No 8804Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8805 Aircraft launching gear; deck-arrestor or
similar gear; ground flying trainers; parts
of the foregoing articlesManufacture in which all the materials
used are classified within a heading other
than that of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
Chapter 89 Ships, boats and floating structures Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, hulls
of heading No 8906 may not be usedManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 90 Optical, photographic, cinematographic,
measuring, checking, precision, medical
or surgical instruments and apparatus;
parts and accessories thereof; except for:Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9001 Optical fibres and optical fibre bundles;
optical fibre cables other than those of
heading No 8544; sheets and plates of
polarising material; lenses (including
contact lenses), prisms, mirrors and other
optical elements, of any material,
unmounted, other than such elements of
glass not optically workedManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 129
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
9002 Lenses, prisms, mirrors and other optical
elements, of any material, mounted,
being parts of or fittings for instruments
or apparatus, other than such elements
of glass not optically workedManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9004 Spectacles, goggles and the like, correc-
tive, protective or otherManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 9005 Binoculars, monoculars, other optical
telescopes, and mountings therefor,
except for astronomical refracting tele-
scopes►C1and mountings therefor ◄Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product,
— the value of all the non-originating
materials used does not exceed the
value of the originating materials
usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex 9006 Photographic (other than cinemato-
graphic) cameras; photographic
flashlight apparatus and flashbulbs other
than electrically ignited flashbulbsManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product,
— the value of all the non-originating
materials used does not exceed the
value of the originating materials
usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9007 Cinematographic cameras and projectors,
whether or not incorporating sound
recording or reproducing apparatusManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product,
— the value of all the non-originatingManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 130
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
materials used does not exceed the
value of the originating materials
used
9011 Compound optical microscopes,
including those for photomicrography,
cinephotomicrography or microprojectionManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product,
— the value of all the non-originating
materials used does not exceed the
value of the originating materials
usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex 9014 Other navigational instruments and appli-
ancesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product,
9015 Surveying (including photogrammetrical
surveying), hydrographic, oceanographic,
hydrological, meteorological or geophy-
sical instruments and appliances,
excluding compasses; rangefindersManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product,
9016 Balances of a sensitivity of 5 cg or
better, with or without weightsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9017 Drawing, marking-out or mathematical
calculating instruments (for example,drafting machines, pantographs, protrac-
tors, drawing sets, slide rules, disc
calculators); instruments for measuring
length, for use in the hand (for example,
measuring rods and tapes, micrometers,
callipers), not specified or included else-
where in this ChapterManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
9018 Instruments and appliances used in
medical, surgical, dental or veterinary
sciences, including scintigraphic appa-
ratus, other electromedical apparatus and
sight-testing instruments:▼B2000R1602 — EN — 01.07.2000 — 000.003 — 131
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
— Dentists' chairs incorporating dental
appliances or dentists' spittoonsManufacture from materials of any
heading, including other materials of
heading No 9018Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
— Other Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
9019 Mechanotherapy appliances; massage
apparatus; psychological aptitude-testing
apparatus; ozone therapy, oxygen
therapy, aerosol therapy, artificial
respiration or other therapeutic respira-
tion apparatusManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
9020 Other breathing appliances and gas
masks, excluding protective masks
having neither mechanical parts nor
replaceable filtersManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
9024 Machines and appliances for testing the
hardness, strength, compressibility, elas-
ticity or other mechanical properties of
materials (for example, metals, wood,
textiles, paper, plastics)Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9025 Hydrometers and similar floating instru-
ments, thermometers, pyrometers,
barometers, hygrometers and psychrom-
eters, recording or not, and any
combination of these instrumentsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9026 Instruments and apparatus for measuring
or checking the flow, level, pressure or
other variables of liquids or gases (forManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 132
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
example, flow meters, level gauges,
manometers, heat meters), excluding
instruments and apparatus of heading
No 9014, 9015, ►C19028 or 9032 ◄
9027 Instruments and apparatus for physical or
chemical analysis (for example, polari-
meters, refractometers, spectrometers,
gas or smoke analysis apparatus); instru-
ments and apparatus for measuring or
checking viscosity, porosity, expansion,
surface tension or the like; instruments
and apparatus for measuring or checking
quantities of heat, sound or light
(including exposure meters); microtomesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9028 Gas, liquid or electricity supply or
production meters, including calibrating
meters therefor:
— Parts and accessories Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
— Other Manufacture
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9029 Revolution counters, production coun-
ters, taximeters, milometers, pedometers
►C1and the like; speed ◄indicators
and tachometers, other than those of
►C1heading No 9014 or 9015; ◄
stroboscopesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9030 Oscilloscopes, spectrum analysers and
other instruments and apparatus for
measuring or checking electrical quanti-
ties, excluding meters of heading No
9028; instruments and apparatus forManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 133
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
measuring or detecting alpha, beta,
gamma, X-ray, cosmic or other ionising
radiations
9031 Measuring or checking instruments,
appliances and machines, not specified
or included elsewhere in this Chapter;
profile projectorsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9032 Automatic regulating or controlling
instruments and apparatusManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9033 Parts and accessories (not specified or
included elsewhere in this Chapter) for
machines, appliances, instruments or
apparatus of Chapter 90Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 91 Clocks and watches and parts thereof;
except for:Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9105 Other clocks Manufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9109 Clock movements, complete and
assembledManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
— where the value of all the non-origi-
nating materials used does not
exceed the value of the originating
materials usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9110 Complete watch or clock movements,
unassembled or partly assembled (move-
ment sets); incomplete watch or clock
movements, assembled; rough watch orManufacture:
— in which the value of all the mate-
rials used does not exceed 40 % ofManufacture in which the value of all the
materials used does not exceed
►C130 %◄of the ex-works price of
the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 134
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
clock movements the ex-works price of the product,
— where, within the above limit, the
materials classified within heading
No 9114 are only used upto a value
of 10 % of the ex-works price of the
product
9111 Watch cases and parts thereof Manufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9112 Clock cases and cases of a similar type
for other goods of this Chapter, and parts
thereofManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9113 Watch straps, watch bands and watch
bracelets, and parts thereof:
— Of base metal, whether or not gold-
or silver-plated, or of metal clad withprecious metalManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
— Other Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
Chapter 92 Musical instruments; parts and acces-
sories of such articlesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 135
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
Chapter 93 Arms and ammunition; parts and acces-
sories thereofManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex Chapter 94 Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
►C1furnishings; ◄lamps and lighting
fittings, not elsewhere specified or
included; illuminated signs, illuminated
name-plates and the like; prefabricated
buildings; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 9401 and
ex 9403Base metal furniture, incorporating
unstuffed cotton cloth of a weight of
300 g/m2or lessManufacture in which all the materials
used are classified within a heading other
than that of the product
orManufacture from cotton cloth already
made upin a form ready for use of
heading No 9401 or 9403, provided:
— its value does not exceed 25 % of the
ex-works price of the product,
— all the other materials used are
already originating and are classified
in a heading other than heading No
9401 or 9403Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9405 Lamps and lighting fittings including
searchlights and spotlights and parts
thereof, not elsewhere specified or
included; illuminated signs, illuminated
name-plates and the like, having a
permanently fixed light source, and parts
thereof not elsewhere specified or
includedManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
9406 Prefabricated buildings Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product▼B2000R1602 — EN — 01.07.2000 — 000.003 — 136
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 95 Toys, games and sports requisites; parts
and accessories thereof; except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
9503 Other toys; reduced-size (“scale”)
models and similar recreational models,
working or not; puzzles of all kindsManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
ex 9506 Golf clubs and parts thereof Manufacture in which all the materials
used are classified within a heading other
than that of the product. However,
roughly shaped blocks for making golf
club heads may be used
ex Chapter 96 Miscellaneous manufactured articles;
except for:Manufacture in which all the materials
used are classified within a heading other
than that of the product
ex 9601 and
ex 9602Articles of animal, vegetable or mineral
carving materialsManufacture from “worked” carving
materials of the same heading
ex 9603 Brooms and brushes (except for besoms
and the like and brushes made from
marten or squirrel hair), hand-operated
mechanical floor sweepers, not
motorised, paint pads and rollers, squee-
gees and mopsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
9605 Travels sets for personal toilet, sewing or
shoe or clothes cleaningEach item in the set must satisfy the rule,
which would apply to it if it were not
included in the set. However, non-origi-
nating articles may be incorporated,
provided their total value does not
exceed 15 % of the ex-works price of
the set▼B2000R1602 — EN — 01.07.2000 — 000.003 — 137
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
9606 Buttons, press-fasteners, snap-fasteners
and press-studs, button moulds and other
parts of these articles; button blanksManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
9608 Ball-point pens; felt-tipped and other
porous-tipped pens and markers; fountain
pens, stylograph pens and other pens;
duplicating stylos; propelling or sliding
pencils; pen-holders, pencil-holders and
similar holders; parts including caps and
clips) of the foregoing articles, other than
those of heading No 9609Manufacture in which all the materials
used are classified within a heading other
than that of the product. However, nibs
or nib-points classified within the same
heading may be used
9612 Typewriter or similar ribbons, inked or
otherwise prepared for giving impres-
sions, whether or not on spools or in
cartridges; ink-pads, whether or not
inked, with or without boxesManufacture in which:
— all the materials used are classified
within a heading other than that of
the product,
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
ex 9613 Lighters with piezo-igniter Manufacture in which the value of all the
materials of heading No 9613 used does
not exceed 30 % of the ex-works price of
the product
ex 9614 Smoking pipes and pipe bowls Manufacture from roughly shaped blocks▼B2000R1602 — EN — 01.07.2000 — 000.003 — 138
HS heading No Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
Chapter 97 Works of art, collectors' pieces and
antiquesManufacture in which all the materials
used are classified within a heading other
than that of the product
(1) The exception concerning Zea indurata maize is applicable until 31.12.2002.
(2) For the special conditions relating to specific processes see Introductory Notes 7.1 and 7.3.
(3) For the special conditions relating to specific processes see Introductory Note 7.2.
(4) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colour ing preparations,
provided they are not classified in another heading in Chapter 32.
(5) A “group” is regarded as any part of the heading separated from the rest by a semicolon.
(6) In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, o n the other
hand, this restriction only applies to that group of materials which predominates by weight in the product.
(7) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e.
Hazefactor), is less than 2 %.
(8) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(9) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(10) See Introductory Note 6.
(11) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crochetedfabrics (cut out or kni tted directly to shape),
see Introductory Note 6.
(12) SEMII — Semiconductor Equipment and Materials Institute Incorporated.
(13) This rule shall apply until 31.12.2005.’▼B2000R1602 — EN — 01.07.2000 — 000.003 — 139
▼B
ANNEX IV
Annex 26 is hereby amended as follows:
1. Delete: Heading ‘1.70 Brussels sprouts, 1.120 Endives, 1.250 Fennel’
2. Heading 2.85 ‘Limes ( Citrus aurantifolia ), fresh’ is replaced by: ‘Limes
(Citrus aurantifolia ,Citrus latifolia ), fresh’
3. Heading 2.140.1: ‘Pears — Nashi ( Pyrus pyrifolia )’ is replaced by ‘Pears —
Nashi (Pyrus pyrifolia ), Ya (Pyrus Bretscheideri )’.
4. The CN codes are replaced as follows:
Heading CN code to be deleted CN code to be inserted
1.10 07019051
0701905907019050
1.60 ex 07041010
ex 0704109007041000
1.110 07051110
0705119007051100
1.160 07081010
0708109007081000
1.170.1 ex 07082010
ex 07082090ex 07082000
1.170.2 ex 07082010
ex 07082090ex 07082000
1.190 07091010
07091020
0709103007091000
2.40 ex 08044010
ex 08044090ex 08044000
2.60.1 08051001
08051011
08051021
08051032
08051042
0805105108051010
2.60.2 08051005
08051015
08051025
08051034
08051044
0805105508051030
2.60.3 08051009
08051019
08051029
08051036
08051046
0805105908051050
2.70.1 ex 08052011
ex 08052021ex 08052010
2.70.2 ex 08052013
ex 08052023ex 08052030
2.70.3 ex 08052015
ex 08052025ex 080520502000R1602 — EN — 01.07.2000 — 000.003 — 140
▼B
Heading CN code to be deleted CN code to be inserted
2.70.4 ex 08052017
ex 08052019
ex 08052027
ex 08052029ex 08052070
ex 08052090
2.85 ex 08053090 ex 08053090
ex 08059000
2.90.1 ex 08054010
ex 08054090ex 08054000
2.90.2 ex 08054010
ex 08054090ex 08054000
2.100 08061021
08061029
08061030
08061061
0806106908061010
2.110 08071010 08071100
2.120.1 ex 08071090 ex 08071900
2.120.2 ex 08071090 ex 08071900
2.140.1 ex 08082031
ex 08082037
ex 08082041ex 08082050
2.140.2 ex 08082031
ex 08082037
ex 08082041ex 08082050
2.150 08091010
0809105008091000
2.160 08092011
08092019
08092021
08092029
08092071
0809207908092005
08092095
2.170 08093019
0809305908093090
2.180 ex 08093011
ex 08093051ex 08093010
2.190 08094010
0809404008094005
2.200 08101010
0810109008101000
2.205 08102010 08102010
2.220 08109010 081050002000R1602 — EN — 01.07.2000 — 000.003 — 141
ANNEX V
‘ANNEX 27
MARKETINGCENTRESFORTHEPURPOSEOFCALCULATINGUNITPRICESBYCLASSIFICATIONHEADING
Head-
ingCN codeBel-
giumGermanyGree-
ceSpain France ItalyNether-
landsAus-
triaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
Le Havre
Marseille
Perpignan
Rungis
Milan
RotterdamVienna
London
1.10 07019050 X X X X X X X X X
1.30 07031019 X X X X X X X X X X1.40 07032000 X X X X X X X X X X X1.50 ex 0703 9000 X X X X X
1.60 07041000 X X X X X
1.80 07049010 X X X X X1.90 ex 0704 9090
(Broccoli)XX XXX X
1.100 ex 0704 9090
(Chinese
cabbage)XXX XX X X X X
1.110 07051100 X X X X X X
1.130 ex 0706 1000 X X X X X X X X
1.140 ex 0706 9090 X X X X X X
1.160 07081000 X X X X X X X X▼B2000R1602 — EN — 01.07.2000 — 000.003 — 142
Head-
ingCN codeBel-
giumGermanyGree-
ceSpain France ItalyNether-
landsAus-
triaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
Le Havre
Marseille
Perpignan
Rungis
Milan
RotterdamVienna
London
1.170.1 ex 0708 2000 X X X X X X X X X
1.170.2 ex 0708 2000
(vulgaris var.
Compressus
savi)XXX X XXXX
1.180 ex 0708 9000 X X X X X X X
1.190 07091000 X X X X X X
1.200.1 ex 0709 2000
(Green aspar-
agus)XX X X XXXX X
1.200.2 ex 0709 2000
(Other aspar-
agus)XXX X XX XX
1.210 07093000 X X X X X X X
1.220 ex 0709 4000 X X X X X X
1.230 07095130 X X X X X
1.240 07096010 X X X X X X X X X X X1.270 07142010 X X X X X X X X2.10 ex 0802 4000 X X X X X X
2.30 ex 0804 3000 X X X X X X X
2.40 ex 0804 4000 X X X X X X X▼B2000R1602 — EN — 01.07.2000 — 000.003 — 143
Head-
ingCN codeBel-
giumGermanyGree-
ceSpain France ItalyNether-
landsAus-
triaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
Le Havre
Marseille
Perpignan
Rungis
Milan
RotterdamVienna
London
2.50 ex 0804 5000 X X X X X X
2.60.1 08051010 X X X X X X X X X
2.60.2 08051030 X X X X X X X X X X X X2.60.3 08051050 X X X X X X X X X X2.70.1 ex 0805 2010 X X X X X X X X X X X2.70.2 ex 0805 2030 X X X X X X X X X
2.70.3 ex 0805 2050 X X X X X X X
2.70.4 ex 0805 2070
ex 0805 2090XX XX X X X X X X
2.85 ex 0805 3090
ex 0805 9000
(Citrus
aurantifolia,
Citrus lati-
folia)XX X X XX
2.90.1 ex 0805 4000
(Grapefruit,
white)X X XX X XXX X X
2.90.2 ex 0805 4000
(Grapefruit
pink)XX XX X X X X X
2.100 08061010 X X X X X X X X X X
2.110 08071100 X X X X X X X▼B2000R1602 — EN — 01.07.2000 — 000.003 — 144
Head-
ingCN codeBel-
giumGermanyGree-
ceSpain France ItalyNether-
landsAus-
triaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
Le Havre
Marseille
Perpignan
Rungis
Milan
RotterdamVienna
London
2.120.1 ex 0807 1900
(Melons:
Amarillo,
etc.)X X XX XXX
2.120.2 ex 0807 1900
(Melons:
others)X X XX XXX
2.140.1 ex 0808 2050
(Pears: Nashi
and Ya)XX X X X X X XX
2.140.2 ex 0808 2050
(Pears: other)X XXX XX XXXXXX
2.150 08091000 X X X X X X X X X
2.160 08092005
08092095X XX XXXX X
2.170 08093090
(Peaches)X XXX X XXX X
2.180 ex 0809 3010
(Nectarines)XX X X XX X XX
2.190 08094005 X X X X X X X X X
2.200 08101000 X X X X X X X X
2.205 08102010 X X X X X X X
2.210 08104030 X X X X X X▼B2000R1602 — EN — 01.07.2000 — 000.003 — 145▼C1
Head-
ingCN codeBel-
giumGermanyGree-
ceSpain France ItalyNether-
landsAus-
triaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
Le Havre
Marseille
Perpignan
Rungis
Milan
RotterdamVienna
London
2.220 08105000 X X X X X X
2.230 ex 0810 9085
(Pomegra-
nates)XX X X X X
2.240 ex 0810 9085
(Khakis,
Sharon)XX X XXX
2.250 ex 0810 9030
(Lychees)XX X X X X XX ’▼C12000R1602 — EN — 01.07.2000 — 000.003 — 146▼B
▼B
ANNEX VI
‘ANNEX 632000R1602 — EN — 01.07.2000 — 000.003 — 147
▼B
2000R1602 — EN — 01.07.2000 — 000.003 — 148
▼B
’2000R1602 — EN — 01.07.2000 — 000.003 — 149
▼B
ANNEX VII
‘ANNEX 66
INSTRUCTIONSFORUSEOFTHEFORMSREQUIREDTODRAWUP
CONTROLCOPYT5
A.Generalremarks
1. The T5 control copy is a document drawn up on a T5 form accompanied,
where appropriate, either by one or more T5 bisforms or by one or more
T5 loading lists.
2. The T5 control copy is intended to supply proof that the goods in respect of
which it was issued have either been used in the way, or have reached the
destination provided for by the specific Community provisions governing
their use, it being the responsibility of the competent office of destination
to be satisfied either directly or through persons acting on its behalf as to
the use and/or destination of the goods concerned. In some cases, the T5
control copy is also used to inform the competent authorities of destination
that the goods which it covers are subject to special measures. The proce-
dure thus instituted is a framework procedure, to be put into effect only if
specific Community legislation expressly so provides. It can apply even
where the goods are not moving under a customs procedure.
3. The T5 control copy must be drawn up in one original and at least one copy,
each of which must bear an original signature.
When goods are transported under a customs procedure, the original and the
copy or copies of the T5 control copy must be submitted together to the
customs office of departure or consignment, which retains one copy while
the original accompanies the goods and must be presented with them at the
customs office of destination.
Where the goods are not placed under a customs procedure, the T5 control
copy shall be issued by the office of consignment, which shall keep a copy.
The words “Goods not covered by a customs procedure” shall be entered in
box 109 of the T5 form. The original of the T5 control copy must be
presented together with the goods to the competent office of destination.
4. If T5 bisforms are used, the T5 form and the T5 bisforms must be
completed.
If T5 loading lists are used, the T5 form must be completed but boxes 31,
32, 33, 35, 38, 100, 103 and 105 must be struck through and the information
concerned must be entered only on the T5 loading list or lists.
5. A T5 form may not be accompanied both by T5 bisand by T5 loading lists.
6. The forms must be printed on pale blue paper, dressed for writing purposes
and weighing at least 40 g/m2. The paper must be sufficiently opaque for the
information on one side not to affect the legibility of the information on the
other side and its strength should be such that in normal use it does not
easily tear or crease.
The forms must measure 210 × 297 mm for T5 forms and T5 bisand 297 ×
420 mm for T5 loading lists, a tolerance in the length of between −5 and +8
mm being allowed.
The address for return and the important note on the front of the form may
be printed in red.
The competent authorities of the Member States may require that control
copy T5 forms show the name and address of the printer, or a symbol
enabling the printer to be identified.
7. The T5 control copy shall be made out in an official language of the
Community which is acceptable to the competent authorities of the Member
State of departure.
The competent authorities of another Member State in which such a docu-
ment is presented may, as necessary, require a translation into the official
language, or one of the official languages, of that Member State.
8. T5 forms and any T5 bisforms or T5 loading lists must be completed in
typescript or by a mechanographical or similar process. They may also be
filled in legibly by hand, in ink and in block letters. To make it easier to
complete T5 forms in typescript, they should be inserted in such a way that
the first letter to be entered in box 2 is located in the small positioning box
in the topleft hand corner.2000R1602 — EN — 01.07.2000 — 000.003 — 150
▼B
Forms must contain no erasures or overwriting. Alterations must be made by
crossing out incorrect particulars and adding those required. Any such
amendments must be initialled by the person making the amendment and
authenticated by the competent authorities, who may require a new form to
be lodged.
In addition, forms may be completed using an automatic reproduction
process instead of any of the processes mentioned above. They may also be
produced and completed by that means provided that the rules relating to the
specimens, paper, size of forms, language to be used, legibility, prohibition
of erasures and overwriting and alterations are strictly observed.
B.Provisionsrelating toT5forms
Only boxes marked with a serial number need be completed, as appropriate.
The other boxes, marked with a capital letter, are for official use only except
in cases provided for in specific regulations or in the provisions relating to
authorised consignors.
BOX 2: CONSIGNOR/EXPORTER
Enter the full name and address of the person or company
concerned. Instructions regarding the identification number can
be added by the Member States (identification number allocated
to the person concerned by the competent authorities for tax,
statistical or other purposes).
BOX 3: FORMS
Enter the number of the form in relation to the total number of
T5 and T5 bisforms used. For example, if there is one T5 form
and two T5 bisforms, indicate in the T5 form “1/3”, on the first
T5bisform “2/3” and on the second T5 form “3/3”.
Where the consignment consists of only one item, i.e. only one
“Description of goods” box, has to be completed, do not enter
anything in box 3, but enter the figure 1 in box 5.
BOX 4: LOADING LISTS
Enter in figures the total number of T5 loading lists attached, if
any.
BOX 5: ITEMS
Enter in figures the total number of items declared by the
person concerned on the T5 forms and on all T5 bisforms or
T5 loading lists used. The number of items must be 1 if there
is only the T5 form or correspond on the total number of goods
indicated in box 31 of the T5 bisforms or in the T5 loading lists.
BOX 6: TOTAL PACKAGES
Enter the total number of packages making up the consignment
in question.
BOX 7: REFERENCE NUMBER
Optional item for users to indicate any reference number allo-
cated by the person concerned to the consignment in question.
BOX 8: CONSIGNEE
Enter the full name and address of the person(s) or compa-
ny(ies) concerned to whom the goods are to be delivered.
BOX 14: DECLARANT/REPRESENTATIVE
Enter the full name and address of the person or company
concerned in accordance with the provisions in force. If the
declarant and the consignor/exporter are the same person, enter
“consignor/exporter”. Instructions regarding the identification
number can be added by the Member States (identification
number allocated to the person concerned by the competent
authorities for tax, statistical or other purposes).
BOX 15: COUNTRY OF DISPATCH/EXPORT
Enter the name of the country from which the goods are
dispatched/exported.
BOX 17: COUNTRY OF DESTINATION
Enter name of the country concerned.
BOX 18: IDENTITY AND NATIONALITY OF MEANS OF TRANS-
PORT AT DEPARTURE
Enter the identity, e.g. registration number(s) or name of the
means of transport (lorry, ship, railway wagon, aircraft) on2000R1602 — EN — 01.07.2000 — 000.003 — 151
▼B
which the goods are or were directly loaded when the consign-
ment formalities were completed, followed (except in the case
of rail transport) by the nationality of the means of transport
(or that of the vehicle propelling the others if there are several
means of transport), using the appropriate Community codes.
BOX 19: CONTAINER (Ctr)
Using the appropriate Community codes (“0” — Goods not
transported in containers or “1” — Goods transported in
containers), indicate the situation at departure.
BOX 31: PACKAGES AND DESCRIPTION OF GOODS — MARKS
AND NUMBERS — CONTAINER No(s) — NUMBER AND
KIND
Enter the marks, numbers, number and kind of packages or, in
the case of unpackaged goods, the number of goods covered by
the declaration, or the work “bulk”, as appropriate, together
with the particulars necessary to identify the goods. The
description of the goods means the normal trade description
expressed in sufficiently precise terms to allow their identifica-
tion and classification.
Where the Community rules applicable to the goods concerned
provide for particular procedures in this respect, the description
of the goods must conform to those rules.
All additional information required by the said rules must also
be entered in this box. The description of agricultural products
must be in accordance with the Community provisions in force
in the agricultural sector.
If containers are used, the identifying marks of the container
must also be entered in this box. The unused space in this box
must be crossed through.
BOX 32: ITEM NUMBER
Enter the number of the item in question in relation to the total
number of articles declared in the T5 and T5 bisforms used, as
described in the note to box 5.
Where the consignment consists of only one item (a single T5
form), do not complete this box but enter the figure 1 in box 5.
BOX 33: COMMODITY CODE
Enter the code number corresponding to the item in question,
using that of the nomenclature for export refunds where appro-
priate.
BOX 35: GROSS MASS
Enter the gross mass of the goods described in the corre-
sponding box 31, expressed in kilograms. The gross mass is
the aggregate mass of the goods with all their packagings,
excluding containers and other transport equipment.
BOX 38: NET MASS
Where Community rules so require, enter the net mass of the
goods described in the corresponding box 31, expressed in kilo-
grams. The net mass is the mass of the goods themselves
without any packaging.
BOX 40: PREVIOUS DOCUMENT
Box for optional use by the Member States (reference numbers
of documents relating to the administrative procedure preceding
dispatch/export).
BOX 41: SUPPLEMENTARY UNITS
For use as necessary in accordance with the goods nomenclature
(enter the quantity of the item in question, expressed in the unit
laid down in the goods nomenclature).
BOX 100: FOR NATIONAL USE
To be completed in accordance with the rules of the Member
State of dispatch/export.
BOX 103: NET QUANTITY (kg, litres or other units) IN WORDS
To be completed in accordance with Community rules.
BOX 104: USE AND/OR DESTINATION
Indicate the use and/or destination intended or prescribed for the
goods by placing an X in the appropriate box or, failing that,2000R1602 — EN — 01.07.2000 — 000.003 — 152
▼B
place an X in the box marked “Other” and specify the use and/
or destination.
Where Community rules fix a time limit by which the goods
must be assigned to a use and/or destination, complete the
phrase “time limit of … days for completion” by inserting the
number of days.
BOX 105: LICENCES
To be completed in accordance with Community rules.Enter the type, serial number, date of issue and issuing
authority.
BOX 106: FURTHER PARTICULARS
To be completed in accordance with Community rules and the
rules on the application of Article 912(b)(9).
BOX 107: LEGISLATION APPLICABLE
Enter the number of any Community regulation, directive or
decision concerning the measure providing for or prescribing
control of the use and/or destination of the goods.
BOX 108: ATTACHED DOCUMENTS
List the accompanying documents attached to the control copy
T5, which are to accompany it to its destination.
BOX 109: ADMINISTRATIVE OR CUSTOMS DOCUMENT
Enter the type, number and date of registration of the document
relating to the procedure used for the transport of the goods, and
the issuing office or, where appropriate, the words “Goods not
covered by a customs procedure”.
BOX 110: PLACE AND DATE; SIGNATURE AND NAME OF
DECLARANT/REPRESENTATIVE
Subject to any specific provisions adopted with regard to the use
of computerised systems, the original of the hand-written signa-
ture of the person concerned must appear both on the original
and on the copy or copies of the T5 form. Where the person
concerned is a legal person, the signatory must add his full
name and capacity after his signature.
C.Provisionsrelating touseofT5 bisforms
See notes in Section B.
Subject to any special provisions adopted on the use of automatic data-
processing techniques, the original and copy or copies of the T5 bisform
must bear the original signature of the person who signed the corresponding
T5 form.
Boxes headed “Packages and descriptions of goods” which have not been
used must be struck through to prevent subsequent entries.
D.Provisionsrelating totheuseofT5loadinglistsforms
Every column in the loading lists, except that reserved for official use, must
be completed. Only the front of the T5 loading list form may be used.
The registration number of the T5 control copy must be shown in the box
for registration particulars of the T5 loading list.
The goods shown on the T5 loading list must be serially numbered in the
column headed “item number” (see item number, box 32) in such a way
that the last of these is the total given in box 5 of the T5 form.
The particulars normally entered in boxes 31, 33, 35, 38, 100, 103 and 105
of the form T5 must be entered on the T5 loading list.
Particulars relating to boxes 100 (national use) and 105 (licences) must be
entered in the column for the description of the goods, immediately after
the information concerning the goods to which those particulars refer.
A horizontal line must be drawn after the last entry and the spaces not used
must be crossed through to prevent later additions being made.
The total number of packages containing the goods listed and the total gross
and net mass of those goods must be shown at the foot of the appropriate
columns.
Subject to any specific provisions adopted with regard to the use of compu-
terised systems, the original signature of the signatory of the corresponding2000R1602 — EN — 01.07.2000 — 000.003 — 153
▼B
T5 form must appear both on the original and on the copy or copies of the
T5 loading list.’2000R1602 — EN — 01.07.2000 — 000.003 — 154
▼B
ANNEX VIII
In Annex 87, order No 14 is replaced by the following:
Order NoColumn 1 Column 2
Goods for which processing under customs
control is authorisedProcessing which may be carried out
‘14 Gas oils with a sulphur content exceeding
0,2 % by weight falling withing CN code
27100068
Kerosene falling withing CN code
27100055
White spirit falling within CN code
27100021Mixture of the products in column 1 or a
mixture of one and/or other of the products
in column 1 with gas oil with a sulphur
content not exceeding 0,2 % by weight
falling withing CN code 27100066 or
27100067 to obtain a gas oil with a
sulphur content not exceeding 0,2 % by
weight falling within CN code 2710 0066
or 27100067’2000R1602 — EN — 01.07.2000 — 000.003 — 155