This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents  
►B AGREEMENT  
between the European Economic Community and the Swiss Confederation  
(OJ L 300, 31.12.1972, p. 189)  
Amended by:  
Official Journal  
No page  date 
►M1 Decision of the Joint Committee No 5/73  L 160  65  18.6.1973  
►M2 Decision of the Joint Committee No 6/73  L 160  67  18.6.1973  
►M3 Decision of the Joint Committee No 7/73  L 160  72  18.6.1973  
►M4 Decision of the Joint Committee No 8/73  L 160  73  18.6.1973  
►M5 Decision No 9/73 of the Joint Committee  L 347  37  17.12.1973  
►M6 Decision No 10/73 of the Joint Committee of 12 December 1973  L 365  136  31.12.1973  
►M7 Decision No 11/73 of the Joint Committee of 11 December 1973  L 365  162  31.12.1973  
►M8 Decision No 11/73 of the Joint Committee of 11 December 1973  L 365  166  31.12.1973  
►M9 Decision No 1/74 of the Joint Committee  L 224  17  13.8.1974  
►M10  Decision No 2/74 of the Joint Committee  L 224  18  13.8.1974  
►M11  Decision No 3/74 of the Joint Committee of 31 October 1974  L 352  32  28.12.1974  
►M12  Supplementary protocol to the Agreement between the European 
Economic Community and the SwissConfederation  L 106  17  26.4.1975  
►M13  Decision No 1/75 of the Joint Committee of 1 December 1975  L 338  74  31.12.1975  
►M14  Decision No 2/75 of the Joint Committee of 1 December 1975  L 338  76  31.12.1975  
►M15  Decision 1/76 of the Joint Committee of 12 April 1976  L 215  14  7.8.1976  
►M16  21976A1129(07)  L 298  44  28.10.1976  
►M17  21976A1126(01)  L 328  58  26.11.1976  
►M18  Decision No 2/76 of the Joint Committee  L 328  50  26.11.1976  
►M19  Decision No 3/76 of the Joint Committee  L 328  56  26.11.1976  
►M20  21976A1208(06)  L 338  17  7.12.1976  1972A3722 — EN — 01.04.2012 — 001.001 — 1
 
►M21  Joint Committee Decision No 1/77 of 14 December 1977  L 342  28  29.12.1977  
►M22  Joint Committee Decision No 2/77 of 14 December 1977  L 342  87  29.12.1977  
►M23  Council Regulation (EEC) No 2933/77 of 20 December 1977  L 342  27  29.12.1977  
►M24  Agreement in the form of an exchange of letters amending Annex A to 
Protocol 1 to the Agreement between the European Economic Community and the Swiss Confederation
 L 116  2  28.4.1978  
►M25  Agreement in the form of an exchange of letters amending the 
Agreement between the European Economic Community and the 
Swiss Confederation  L 303  26  28.10.1978  
►M26  Joint Committee Decision No 1/78 of 5 December 1978  L 376  20  30.12.1978  
►M27  Joint Committee Decision No 1/80 of 28 May 1980  L 257  20  1.10.1980  
►M28  Joint Committee Decision No 2/80 of 28 May 1980  L 257  41  1.10.1980  
►M29  Joint Committee Decision No 3/80 amending Protocol 3 concerning the 
definition of the concept of originating productsand methods of admin ­
istrative cooperation to take account of the accession of the Hellenic Republic to the Community
 L 385  17  31.12.1980  
►M30  Joint Committee Decision No 1/81 of 1 June 1981  L 247  14  31.8.1981  
►M31  Joint Committee Decision No 2/81 of 1 June 1981  L 247  28  31.8.1981  
►M32  Joint Committee Decision No 3/81 of 1 June 1981  L 247  48  31.8.1981  
►M33  Joint Committee Decision No 4/81 of 1 June 1981  L 247  63  31.8.1981  
►M34  Joint Committee Decision No 1/82 of 17 September 1982  L 382  24  31.12.1982  
►M35  EEC-Switzerland Joint Committee Decision No 2/82 of 8 December 
1982  L 385  68  31.12.1982  
►M36  EEC-Switzerland Joint Committee Decision No 2/82 of 8 December 
1982  L 385  68  31.12.1982  
►M37  Agreement in the form of an exchange of letters amending Table II 
annexed to Protocol 2 of the Agreement between the European Economic Community and the Swiss Confederation
 L 337  2  2.12.1983  
►M38  Agreement in the form of an exchange of letters consolidating and 
modifying the text of Protocol 3 to the Agreement between the 
European Economic Community and the SwissConfederation  L 323  313  11.12.1984  
►M39  Decision No 1/85 of the EEC-Switzerland Joint Committee of 21 May 
1985  L 301  14  15.11.1985  
►M40  Agreement in the form of an Exchange of Letters between the 
European Economic Community and the Swiss Confederation on trade arrangements for soups, sauces and condiments
 L 309  23  21.11.1985  
►M41  EEC-Switzerland Joint Committee decision No 2/85 of 3 December 
1985  L 47  47  25.2.1986  
►M42  Decision No 1/86 of the EEC-Switzerland Joint Committee of 17 
March 1986  L 134  27  21.5.1986  
►M43  Decision No 2/86 of the EEC-Switzerland Joint Committee of 28 May 
1986  L 199  28  22.7.1986  
►M44  Decision No 3/86 of the EEC-Austria Joint Committee of 10 December 
1986  L 100  26  11.4.1987  
►M45  Decision No 1/87 of the EEC—Switzerland Joint Committee of 4 June 
1987  L 236  12  20.8.1987  
►M46  Decision No 2/87 of the EEC—Switzerland Joint Committee of 23 
October 1987  L 388  39  31.12.1987  
►M47  Decision No 3/87 of the EEC—Switzerland Joint Committee of 14 
December 1987  L 100  14  19.4.1988  
►M48  Protocol 3 concerning the definition of the concept of originating 
products and methods of administrative cooperation  L 216  75  8.8.1988  1972A3722 — EN — 01.04.2012 — 001.001 — 2
 
►M49  Decision No 2/88 of the EEC—Switzerland Joint Committee of 6 
December 1988  L 379  27  31.12.1988  
►M50  Decision No 3/88 of the EEC—Switzerland Joint Committee of 6 
December 1988  L 379  29  31.12.1988  
►M51  Decision No 4/88 of the EEC—Switzerland Joint Committee of 6 
December 1988  L 379  30  31.12.1988  
►M52  Decision No 5/88 of the EEC—Switzerland Joint Committee of 6 
December 1988  L 381  22  31.12.1988  
►M53  Decision No 1/89 of the EEC—Switzerland Joint Committee of 26 
June 1989  L 278  23  27.9.1989  
►M54  Supplementary protocol to the Agreement between the European 
Economic Community and the Swiss Confederation concerning the elimination of existing and prevention of new quantitative restrictions 
affecting exports or measures having equivalent effect
 L 295  29  13.10.1989  
►M55  Decision No 1/90 of the EEC— Switzerland Joint Committee of 2 May 
1990  L 176  12  10.7.1990  
►M56  Decision No 4/90 of the EEC—Switzerland Joint Committee of 8 June 
1990  L 210  36  8.8.1990  
►M57  Decision No 1/9 of the EEC—Switzerland Joint Committee of 27 
September 1991  L 311  17  12.11.1991  
►M58  Decision No 2/91 of the EEC—Switzerland Joint Committee of 27 
September 1991  L 311  18  12.11.1991  
►M59  Decision No 3/91 of the EEC—Switzerland Joint Committee of 13 
December 1991  L 42  45  18.2.1992  
►M60  Decision No 3/92 of the EEC—Switzerland Joint Committee of 18 
November 1992  L 85  21  6.4.1993  
►M61  Decision No 1/93 of the EEC—Switzerland Joint Committee of 5 April 
1993  L 283  37  18.11.1993  
►M62  Decision No 2/93 of the EEC—Switzerland Joint Committee of 28 
April 1993  L 52  11  23.2.1994  
►M63  Decision No 3/93 of the EEC—Switzerland Joint Committee of 28 
June 1993  L 52  23  23.2.1994  
►M64  Decision No 1/94 of the EC—Switzerland Joint Committee of 6 April 
1994  L 204  150  6.8.1994  
►M65  Agreement in the form of an exchange of letters between the European 
Community and the Swiss Confederation adding to the Agreement 
between the European Economic Community and the Swiss Confed ­
eration a protocol on mutual administrative assistance in customs matters
 L 169  77  27.6.1997  
►M66  Decision No 1/96 of the EC—Switzerland Joint Committee of 19 
December 1996  L 195  1  23.7.1997  
►M67  Decision No 1/1999 of the EC—Switzerland Joint Committee of 24 
June 1999  L 249  25  22.9.1999  
►M68  Decision No 2/1999 of the EC—Switzerland Joint Committee of 29 
November 1999  L 323  14  15.12.1999  
►M69  Agreement in the form of an Exchange of Letters between the 
European Community, of the one part, and the Swiss Confederation, of the other part, concerning Protocol 2 to the Agreement between the European Economic Community and the Swiss Confederation
 L 76  12  25.3.2000  
►M70  Decision No 1/2000 of the EC-Switzerland Joint Committee of 25 
October 2000  L 51  1  21.2.2001  
►M71  Decision No 1/2001 of the EC-Switzerland Joint Committee of 24 
January 2001  L 51  40  21.2.2001  
►M72  Decision No 801/2004 of the EC-Switzerland Joint Committee of 28 
April 2004  L 352  18  27.11.2004  1972A3722 — EN — 01.04.2012 — 001.001 — 3
 
►M73  Agreement between the European Community and the Swiss Confed ­
eration amending the Agreement between the European Economic 
Community and the Swiss Confederation of 22 July 1972 as regards 
the provisions applicable to processed agricultural products  L 23  19  26.1.2005  
►M74  Decision No 2/2005 of the EC-Switzerland Joint Committee of 17 
March 2005  L 101  17  21.4.2005  
►M75  Decision No 3/2005 of the EC-Switzerland Joint Committee of 15 
December 2005  L 45  1  15.2.2006  
►M76  Decision No 1/2006 of the EC-Switzerland Joint Committee of 31 
January 2006  L 44  18  15.2.2006  
►M77  Decision No 2/2006 of the EC-Switzerland Joint Committee of 31 
January 2006  L 44  21  15.2.2006  
►M78  Decision No 1/2007 of the EC-Switzerland Joint Committee of 31 
January 2007  L 35  29  8.2.2007  
►M79  Decision No 1/2008 of the EC-Switzerland Joint Committee of 22 
February 2008  L 69  34  13.3.2008  
►M80  Decision No 1/2009 of the EC-Switzerland Joint Committee of 14 
January 2009  L 29  55  31.1.2009  
►M81  Decision No 2/2009 of the EC-Switzerland Joint Committee of 13 July 
2009  L 252  1  24.9.2009  
►M82  Decision No 1/2010 of the EU-Switzerland Joint Committee of 28 
January 2010  L 41  72  16.2.2010  
►M83  Decision No 1/2011 of the EU-Switzerland Joint Committee of 14 
January 2011  L 19  40  22.1.2011  
►M84  Decision No 1/2012 of the EU-Switzerland Joint Committee of 15 
March 2012  L 85  35  24.3.2012  
Corrected by:  
►C1 Corrigendum, OJ L 19, 25.1.1986, p. 63 (21984A1211(06))  1972A3722 — EN — 01.04.2012 — 001.001 — 4
AGREEMENT  
between the European Economic Community and the Swiss 
Confederation  
THE EUROPEAN ECONOMIC COMMUNITY,  
of the one part, and  
THE SWISS CONFEDERATION,  
of the other part,  
DESIRING to consolidate and to extend, upon the enlargement of the European 
Economic Community, the economic relations existing between the Community and Switzerland and to ensure, with due regard for fair conditions of competition, the harmonious development of their commerce for the purpose of contributing to the work of constructing Europe,
 
RESOLVED to this end to eliminate progressively the obstacles to substantially 
all their trade, in accordance with the provisions of the General Agreement on Tariffs and Trade concerning the establishment of free trade areas,
 
DECLARING their readiness to examine, in the light of any relevant factor, and 
in particular of developments in the Community, the possibility of developing and deepening their relations where it would appear to be useful in the interests 
of their economies to extend them to fields not covered by this Agreement,
 
HAVE DECIDED, in pursuit of these objectives and considering that no 
provision of this Agreement may be interpreted as exempting the Contracting Parties from the obligations which are incumbent upon them under other inter ­
national agreements,
 
TO CONCLUDE THIS AGREEMENT:  
Article 1  
The aim of this Agreement is:  
(a) to promote through the expansion of reciprocal trade the 
harmonious development of economic relations between the European Economic Community and the Swiss Confederation and thus to foster in the Community and in Switzerland the advance of economic activity, the improvement of living and employment conditions, and increased productivity and financial stability,
 
(b) to provide fair conditions of competition for trade between the 
Contracting Parties,  
(c) to contribute in this way, by the removal of barriers to trade, to the 
harmonious development and expansion of world trade.  
▼M70  
Article 2  
The Agreement shall apply to products originating in the Community or 
Switzerland:  
(i) which fall within Chapters 25 to 97 of the Harmonised Commodity 
Description and Coding System, excluding the products listed in Annex I;
 
(ii) which are specified in Annex II;  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 5
 
(iii) which are specified in Protocol 2, with due regard to the 
arrangements provided for in that Protocol.  
▼B 
Article 3  
1. No new customs duty on imports shall be introduced in trade 
between the Community and Switzerland.  
2. Customs duties on imports shall be progressively abolished in 
accordance with the following timetable:  
(a) on 1 April 1973 each duty shall be reduced to 80 % of the basic 
duty;  
(b) four further reductions of 20 % each shall be made on:  
1 January 1974,  
1 January 1975,  
1 January 1976,  
1 July 1977.  
Article 4  
1. The provisions concerning the progressive abolition of customs 
duties on imports shall also apply to customs duties of a fiscal nature.  
The Contracting Parties may replace a customs duty of a fiscal nature or 
the fiscal element of a customs duty by an internal tax.  
2. Denmark, Ireland  ►M12  __________  ◄ and the United 
Kingdom may retain until 1 January 1976 a customs duty of a fiscal nature or the fiscal element of a customs duty in the event of implemen ­
tation of Article 38 of the ‘Act concerning the Conditions of Accession and the Adjustments to the Treaties’ ►
M12  __________  ◄. 
▼M70  
3. Switzerland may retain temporarily, while observing the 
conditions of Article 18, duties corresponding to the fiscal element contained in customs duties on imports of products specified in Annex III.  
▼
B 
The Joint Committee provided for in Article 29 shall examine whether 
the conditions set out in the preceding subparagraph are being met, particularly where a change has been made in the amount of the fiscal element.
 
The Joint Committee shall examine the position with a view to the 
conversion of such duties into internal charges before 1 January 1980 or before any other date which it might determine in the light of circum ­
stances.
 
Article 5  
1. The basic duty to which the successive reductions provided for in 
Article 3 and in Protocol No 1 are to be applied shall, for each product, be the duty actually applied on 1 January 1972.
 
2. If, after 1 January 1972, any tariff reductions resulting from the 
tariff agreements concluded as a result of the Trade Conference held in Geneva from 1964 to 1967 become applicable, such reduced duties shall replace the basic duties referred to in paragraph 1.  ▼
M70  1972A3722 — EN — 01.04.2012 — 001.001 — 6
 
3. The reduced duties calculated in accordance with Article 3 and  
►M12  Protocols No 1 and No 2 ◄ shall be applied rounded to the 
first decimal place.  
Subject to the application by the Community of Article 39 (5) of the 
‘Act concerning the Conditions of Accession and the Adjustments to the Treaties’  ►
M12  __________  ◄, as regards the specific duties or the 
specific part of the mixed duties in the Irish Customs Tariff, Article 3 and ►
M12  Protocols No 1 and No 2 ◄ shall be applied, with 
rounding to the fourth decimal place.  
Article 6  
1. No new charge having an effect equivalent to a customs duty on 
imports shall be introduced in trade between the Community and Swit ­
zerland.  
2. Charges having an effect equivalent to customs duties on imports 
introduced on or after 1 January 1972 in trade between the Community and Switzerland shall be abolished upon the entry into force of the Agreement.
 
Any charge having an effect equivalent to a customs duty on imports, 
the rate of which on 31 December 1972 is higher than that actually applied on 1 January 1972 shall be reduced to the latter rate upon the entry into force of the Agreement.
 
3. Charges having an effect equivalent to customs duties on imports 
shall be progressively abolished in accordance with the following time ­
table:  
(a) by 1 January 1974 at the latest each charge shall be reduced to 
60 % of the rate applied on 1 January 1972;  
(b) three further reductions of 20 % each shall be made on:  
1 January 1975,  
1 January 1976,  
1 July 1977.  
Article 7  
1. No customs duty on exports or charge having equivalent effect 
shall be introduced in trade between the Community and Switzerland.  
Customs duties on exports and charges having equivalent effect shall be 
abolished not later than 1 January 1974.  
▼M70  
2. In the case of products listed in Annex IV, customs duties on 
exports and charges having equivalent effect shall be abolished in accordance with the provisions of that Annex.  
▼
B 
Article 8  
Protocol No 1 lays down the tariff treatment and arrangements 
applicable to certain products.  
Article 9  
Protocol No 2 lays down the tariff treatment and arrangements 
applicable to certain goods obtained by processing agricultural products.  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 7
 
Article 10  
1. In the event of specific rules being established as or of any 
alteration of the current rules the Contracting Party in question may adapt the arrangements resulting from this Agreement in respect of the products which are the subject of those rules or alterations.
 
2. In such cases the Contracting Party in question shall take due 
account of the interests of the other Contracting Party. To this end the Contracting Parties may consult each other within the Joint Committee.
 
Article 11  
Protocol No 3 lays down the rules of origin.  
Article 12  
A Contracting Party which is considering the reduction of the effective 
level of its duties or charges having equivalent effect applicable to third 
countries benefiting from most favoured-nation treatment, or which is considering the suspension of their application, shall, as far as may be practicable, notify the Joint Committee not less than thirty days before such reduction or suspension comes into effect. It shall take note of any representations by the other Contracting Party regarding any distortions which might result therefrom.  
▼
M25  
Article 12a  
In the event of amendments to the customs tariff nomenclature of one or 
both of the Contracting Parties for products referred to in the 
Agreement, the Joint Committee may adapt the tariff nomenclature of those products in the Agreement to conform with such amendments having due regard to the principle that the advantages resulting from the Agreement should be maintained.  
▼
B 
Article 13  
1. No new quantitative restriction on imports or measures having 
equivalent effect shall be introduced in trade between the Community and Switzerland.
 
2. Quantitative restrictions on imports shall be abolished on 
1 January 1973 and any measures having an effect equivalent to quanti ­
tative restrictions on imports shall be abolished not later than 1 January 1975.  
▼
M54  
Article 13a  
1. No new quantitative restriction on exports or measures having 
equivalent effect shall be introduced in trade between the Community and Switzerland.  ▼
B 1972A3722 — EN — 01.04.2012 — 001.001 — 8
 
2. Quantitative restrictions on exports and any measures having 
equivalent effect shall be abolished on 1 January 1990, except for those applied on 1 January 1989 to products listed in Protocol 6 which shall be eliminated in accordance with the provisions of the said Protocol.
 
Article 13b  
A Contracting Party which is considering a change in the arrangements 
which it applies to exports to third countries shall, as far as may be 
practicable, notify the Joint Committee not less than 30 days before the 
proposed change comes into effect. It shall take note of any represen ­
tations by the other Contracting Party regarding any distortions which may result therefrom.  
▼
B 
Article 14  
▼M70  
1. The Community reserves the right to modify the arrangements 
applicable to the petroleum products falling within heading Nos 27.10, 27.11, ex 27.12 (excluding ozokerite and lignite/peat wax), and 27.13 of the Harmonised Commodity Description and Coding System upon adoption of decisions under the common commercial policy for the products in question or upon establishment of a common energy policy.  
▼
B 
In this event the Community shall take due account of the interests of 
Switzerland; to this end it shall inform the Joint Committee, which shall meet under the conditions set out in Article 31.
 
2. Switzerland reserves the right to take similar action should it be 
faced with like situations.  
3. Subject to paragraphs 1 and 2, the Agreement shall not prejudice 
the non-tariff rules applied to imports of petroleum products.  
Article 15  
1. The Contracting Parties declare their readiness to foster, so far as 
their agricultural policies allow, the harmonious development of trade in agricultural products to which the Agreement does not apply.
 
2. The Contracting Parties shall apply their agricultural rules in 
veterinary, health and plant health matters in a non-discriminatory fashion and shall not introduce any new measures that have the effect of unduly obstructing trade.
 
3. The Contracting Parties shall examine, under the conditions set out 
in Article 31, any difficulties that might arise in their trade in agri ­
cultural products and shall endeavour .to seek appropriate solutions.  
Article 16  
From 1 July 1977 products originating in Switzerland may not enjoy 
more favourable treatment when imported into the Community than that applied by the Member States of the Community between themselves.  ▼
M54  1972A3722 — EN — 01.04.2012 — 001.001 — 9
 
Article 17  
The Agreement shall not preclude the maintenance or establishment of 
customs unions, free trade areas or arrangements for frontier trade, except in so far as they alter the trade arrangements provided for in the Agreement, in particular the provisions concerning rules of origin.
 
Article 18  
The Contracting Parties shall refrain from any measure or practice of an 
internal fiscal nature establishing, whether directly or indirectly, discrimination between the products of one Contracting Party and like products originating in the territory of the other Contracting Party.
 
Products exported to the territory of one of the Contracting Parties may 
not benefit from repayment of internal taxation in excess of the amount 
of direct or indirect taxation imposed on them.  
Article 19  
Payments relating to trade in goods and the transfer of such payments to 
the Member State of the Community in which the creditor is resident or 
to Switzerland shall be free from any restrictions.  
The Contracting Parties shall refrain from any exchange or adminis ­
trative restrictions on the grant, repayment or acceptance of short- and medium-term credits covering commercial transactions in which a resident participates.
 
Article 20  
The Agreement shall not preclude prohibitions or restrictions on 
imports, exports or goods in transit justified on grounds of public morality, law and order or public security, the protection of life and health of humans, animals or plants, the protection of national treasures of artistic, historic or archaeological value, the protection of industrial and commercial property, or rules relating to gold or silver. Such prohibitions or restrictions must not, however, constitute a means of 
arbitrary discrimination or a disguised restriction on trade between the 
Contracting Parties.
 
Article 21  
Nothing in the Agreement shall prevent a Contracting Party from taking 
any measures:  
(a) which it considers necessary to prevent the disclosure of 
information contrary to its essential security interests;  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 10
 
(b) which relate to trade in arms, munitions or war materials or to 
research, development or production indispensable for defence purposes, provided that such measures do not impair the conditions of competition in respect of products not intended for specifically military purposes;
 
(c) which it considers essential to its own security in time of war or 
serious international tension.  
Article 22  
1. The Contracting Parties shall refrain from any measure likely to 
jeopardize the fulfilment of the objectives of the Agreement.  
2. They shall take any general or specific measures required to fulfil 
their obligations under the Agreement.  
If either Contracting Party considers that the other Contracting Party has 
failed to fulfil an obligation under the Agreement, it may take appro ­
priate measures under the conditions and in accordance with the procedures laid down in Article 27.
 
Article 23  
1. The following are incompatible with the proper functioning of the 
Agreement in so far as they may affect trade between the Community 
and Switzerland:  
(i) all agreements between undertakings, decisions by associations of 
undertakings and concerted practices between undertakings which have as their object or effect the prevention, restriction or distortion of competition as regards the production of or trade in goods;
 
(ii) abuse by one or more undertakings of a dominant position in the 
territories of the Contracting Parties as a whole or in a substantial part thereof;
 
(iii) any public add which distorts or threatens to distort competition by 
favouring certain undertakings or the production of certain goods.  
2. Should a Contracting Party consider that a given practice is 
incompatible with this Article, it may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 27.
 
Article 24  
Where an increase in imports of a given product is or is likely to be 
seriously detrimental to any production activity carried on in the territory of one of the Contracting Parties and where this increase is due to:
 
(i) the partial or total reduction in the importing Contracting Party, as 
provided for in the Agreement, of customs duties and charges having equivalent effect levied on the product in question; and
 
(ii) the fact that the duties or charges having equivalent effect levied by 
the exporting Contracting Party on imports of raw materials or intermediate products used in the manufacture of the product in question are significantly lower than the corresponding duties or charges levied by the importing Contracting Party;
 
the Contracting Party concerned may take appropriate measures 
under the conditions and in accordance with the procedures laid down in Article 27.  ▼
B 1972A3722 — EN — 01.04.2012 — 001.001 — 11
 
Article 24a  
Where compliance with the provisions of Articles 7 and 13a leads to  
1. re-export towards a third country against which the exporting 
Contracting Party maintains, for the product concerned quantitative export restrictions, export duties or measures or charges having equivalent effect; or
 
2. a serious shortage, or threat thereof, of a product essential to the 
exporting Contracting Party;  
and where the situations referred to above give rise or are likely to give 
rise to major difficulties for the exporting Contracting Party, that Contracting Party may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 27.  
▼
B 
Article 25  
If one of the Contracting Parties finds that dumping is taking place in 
trade with the other Contracting Party, it may take appropriate measures against this practice in accordance with the Agreement on implemen ­
tation of Article VI of the General Agreement on Tariffs and Trade, under the conditions and in accordance with the procedures laid down in Article 27.
 
Article 26  
If serious disturbances arise in any sector of the economy or if 
difficulties arise which could bring about serious deterioration in the economic situation of a region, the Contracting Party concerned may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 27.  
▼
M54  
Article 27  
1. In the event of a Contracting Party subjecting imports or exports 
of products liable to give rise to the difficulties referred to in Articles 
24, 24a and 26 to an administrative procedure, the purpose of which is to provide rapid information on the trend of trade flows, it shall inform the other Contracting Party.
 
2. In the cases specified in Articles 22 to 26, before taking the 
measures provided for therein or, in cases to which paragraph 3 (e) applies, as soon as possible, the Contracting Party in question shall supply the Joint Committee with all relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Contracting Parties. In the selection of measures, priority must be given to those which least disturb the func ­
tioning of the Agreement.
 
The safeguard measures shall be notified immediately to the Joint 
Committee, and shall be the subject of periodical consultations within the Committee, particularly with a view to their abolition as soon as circumstances permit.  ▼
M54  1972A3722 — EN — 01.04.2012 — 001.001 — 12
 
3. For the implementation of paragraph 2, thefollowing provisions 
shall apply:  
(a) As regards Article 23, either Contracting Party may refer the matter 
to the Joint Committee if it considers that a given practice is incom ­
patible with the proper functioning of the Agreement within the meaning of Article 23 (1).
 
The Contracting Parties shall provide the Joint Committee with all 
relevant information and shall give it the assistance it requires in order to examine the case and, where appropriate, to eliminate the practice objected to.
 
If the Contracting Party in question fails to put an end to the 
practice objected to within the period fixed by the Joint Committee, or in the absence of agreement in the Joint Committee within three months of the matter being referred to it, the Contracting Party concerned may adopt any safeguard measures it considers necessary to deal with the serious difficulties resulting from the practices in question; in particular it may withdraw tariff conces ­
sions.
 
(b) As regards Article 24, the difficulties arising from thesituation 
referred to in that Article shall be referredfor examination to the Joint Committee, which maytake any decision needed to put an end to suchdifficulties.
 
If the Joint Committee or the exporting Contracting Party has not 
taken a decision putting an end to the difficulties within 30 days of the matter being referred, the importing Contracting Party is auth ­
orized to levy a compensatory charge on the product imported.
 
The compensatory charge shall be calculated according to the 
incidence on the value of the goods in question of the tariff disparities in respect of the raw materials or intermediate products incorporated therein.
 
(c) As regards Article 24a, the difficulties arising fromthe situations 
referred to in that Article shall bereferred for examination to the 
Joint Committee.With regard to subparagraph (ii) of Article 24a, 
thethreat of shortage shall be duly evidenced byappropriate quanti ­
tative and price indicators.  
The Joint Committee may take any decision needed to put an end to 
the difficulties. If the Joint Committee has not taken such a decision within 30 days of the matter being referred to it, the exporting Contracting Party is authorized to apply temporarily appropriate measures on the exportation of the product concerned.
 
(d) As regards Article 25, consultation in the Joint Committee shall take 
place before the Contracting Party concerned takes the appropriate measures.
 
(e) Where exceptional circumstances requiring immediate action make 
prior examination impossible, the Contracting Party concerned may, in the situations specified in Articles 24, 24a, 25 and 26 and also in the case of export aids having a direct and immediate incidence on 
trade, apply forthwith the precautionary measures strictly necessary 
to remedy the situation.
 ▼M54  1972A3722 — EN — 01.04.2012 — 001.001 — 13
 
Article 28  
Where one or more Member States of the Community or Switzerland is 
in difficulties or is seriously threatened with difficulties as regards its balance of payments, the Contracting Party concerned may take the necessary safeguard measures. It shall inform the other Contracting Party forthwith.
 
Article 29  
1. A Joint Committee is hereby established, which shall be 
responsible for the administration of the Agreement and shall ensure its proper implementation. For this purpose, it shall make recommen ­
dations and take decisions in the cases provided for in the Agreement. These decisions shall be put into effect by the Contracting Parties in accordance with their own rules.
 
2. For the purpose of the proper implementation of the Agreement 
the Contracting Parties shall exchange information and, at the request of either Party, shall hold consultations within the Joint Committee.
 
3. The Joint Committee shall adopt its own rules of procedure.  
Article 30  
1. The Joint Committee shall consist of representatives of the 
Community, on the one hand, and of representatives of Switzerland, on the other.
 
2. The Joint Committee shall act by mutual agreement.  
Article 31  
1. Each Contracting Party shall preside in turn over the Joint 
Committee, in accordance with the arrangements to be laid down in its rules of procedure.
 
2. The Chairman shall convene meetings of the Joint Committee at 
least once a year in order to review the general functioning of the Agreement.
 
The Joint Committee shall, in addition meet whenever special circum ­
stances so require, at the request of either Contracting Party, in accordance with the conditions to be laid down in its rules of procedure.
 
3. The Joint Committee may decide to set up any working party that 
can assist it in carrying out its duties.  
Article 32  
1. Where a Contracting Party considers that it would be useful in the 
interests of the economies of both Contracting Parties to develop the relations established by the Agreement by extending them to fields not covered thereby, it shall submit a reasoned request to the other Contracting Party.
 
The Contracting Parties may instruct the Joint Committee to examine 
this request and, where appropriate, to make recommendations to them, particularly with a view to opening negotiations.  ▼
B 1972A3722 — EN — 01.04.2012 — 001.001 — 14
 
2. The agreements resulting from the negotiations referred to in 
paragraph 1 will be subject to ratification or approval by the Contracting Parties in accordance with their own procedures.
 
Article 33  
The Annexes and Protocols to the Agreement shall form an integral part 
thereof.  
Article 34  
Either Contracting Party may denounce the Agreement by notifiying the 
other Contracting Party. The Agreement shall cease to be in force twelve months after the date of such notification.
 
Article 35  
The Agreement shall apply, on the one hand, to the territories to which 
the Treaty establishing the European Economic Community applies upon the terms laid down in that Treaty and, on the other, to the territory of the Swiss Confederation.
 
Article 36  
This Agreement is drawn up in duplicate, in the Danish, Dutch, English, 
French,  ►M12  German and Italian languages ◄ each of these texts 
being equally authentic.  
This Agreement will be approved by the Contracting Parties in 
accordance with their own procedures.  
It shall enter into force on 1 January 1973 provided that the Contracting 
Parties have notified each other before that date that the procedures necessary to this end have been completed.
 
After this date this Agreement shall enter into force on the first day of 
the second month following such notification. The final date for such notification shall be 30 November 1973.
 
The provisions applicable on 1 April 1973 shall be applied upon the 
entry into force of this Agreement if it enters into force after that date.  
Udfærdiget i Bruxelles, den toogtyvende juli nitten hundrede og toog ­
halvfjerds.  
Geschehen zu Brüssel am zweiundzwanzigsten Juli neunzehnhundert ­
zweiundsiebzig.  
Done at Brussels on this twenty-second day of July in the year one 
thousand nine hundred and seventy-two.  
Fait à Bruxelles, le vingt-deux juillet mil neuf cent soixante-douze.  
Fatto a Bruxelles, il ventidue luglio millenovecentosettantadue.  
Gedaan te Brussel, de tweeëntwintigste juli negentienhonderdtweeënze ­
ventig.  
▼M12  __________  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 15
 
På Rådet for De europæiske Fællesskabers vegne  
Im Namen des Rates der Europäischen Gemeinschaften  
In the name of the Council of the European Communities  
Au nom du Conseil des Communautés européennes  
A nome del Consiglio delle Comunità europee  
Namens de Raad van de Europese Gemeenschappen  
▼M12  __________  
▼B
 
Für die Schwiezerische Eidenossenschaft  
Pour la Confédération Suisse  
Per la Confederazione svizzera
  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 16
 
ANNEX I  
List of products referred to in Article 2(i) of the Agreement  
HS code  Description  
2905 43  – – Mannitol  
2905 44  – – D-glucitol (sorbitol)  
3501  Casein, caseinates and other casein derivatives; casein glues:  
3501 10  – Casein  
ex 3501 90  – Other: 
– Other than casein glues  
3502  Albumins (including concentrates of two or more whey 
proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and 
other albumin derivatives: 
– Egg albumin:
 
3502 11  – – Dried  
3502 19  – – Other  
3502 20  – Milk albumin, including concentrates of two or more whey 
proteins  
3505  Dextrins and other modified starches (for example, preg ­
elatinised or esterified starches); glues based on starches, or 
on dextrins or other modified starches  
3809  Finishing agents, dye carriers to accelerate the dyeing or fixing 
or dyestuffs and other products and preparations (for example, 
dressings and mordants), of a kind used in the textile, paper, 
leather or like industries, not elsewhere specified or included:  
3809 10  – With a basis of amylaceous substances  
3823  Industrial monocarboxylic fatty acids; acid oils from refining; 
industrial fatty alcohols: 
– Industrial monocarboxylic fatty acids; acid oils from 
refining:  
3823 11  – – Stearic acid  
3823 12  – – Oleic acid  
3823 19  – – Other  
3823 70  – Industrial fatty alcohols  
3824 60  – Sorbitol other than that of subheading 2905 44  
5301  Flax, raw or processed but not spun; flax tow and waste 
(including yarn waste and garnetted stock)  
5302  True hemp ( Cannabis sativa  L.), raw or processed but not 
spun; tow and waste of true hemp (including yarn waste and garnetted stock)
 ▼M73  1972A3722 — EN — 01.04.2012 — 001.001 — 17
 
ANNEX II  
List of products referred to in Article 2(ii) of the Agreement  
HS code  Description  
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:  
— Vegetable saps and extracts:  
ex 1302.19  — — Other:  
— — — Vanilla oleoresin  
1404.  Vegetable products not elsewhere specified or included:  
1404.20  — Cotton linters  
1516.  Animal or vegetable fats and oils and their fractions, 
partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:
 
ex 1516.20  — Vegetable fats and oils and their fractions:  
. Hydrogenated castor oil, so called ‘opal-wax’  
ex 1518.  Animal or vegetable fats and oils and their fractions, 
boiled, oxidised, dehydrated, sulphurised, blown, 
polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 1516; inedible mixtures or preparations of 
animal or vegetable fats or oils or of fractions of 
different fats or oils of this chapter, not elsewhere specified or included: Linoxyn
 ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 18
 
ANNEX III  
List of products referred to in Article 4 of the Agreement  
On 1 January 1997 Switzerland converted the fiscal element of customs duties on 
imports of products specified in Annex II to the 1972 Agreement into an internal 
tax. That Annex is therefore deleted.  ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 19
 
ANNEX IV  
▼M54  
List of products referred to in Article 7 of the Agreement  
Customs duties applied by Switzerland to exports to the Community of the 
products listed below shall be eliminated in accordance with the following 
timetable.  
Harmonized system 
Heading No  Product description  Date of elimination  
ex 26.20  Ash and residues containing mainly 
aluminium  1 January 1993  
74.04  Copper waste and scrap  1 January 1993  
76.02  Aluminium waste and scrap  1 January 1993  ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 20
 
PROTOCOL no 1  
concerning the treatment applicable to certain products  
SECTION A  
TREATMENT APPLICABLE TO IMPORTS INTO THE COMMUNITY 
OF CERTAIN PRODUCTS ORIGINATING IN SWITZERLAND  
Article 1  
▼M25  
1. Customs duties on imports into the Community as originally 
constituted of products falling within Chapter 48 or 49 of the 
Common Customs Tariff shall be progressively abolished in accordance 
with the following timetable:  
Timetable  Products falling within heading or subheading 
Nos 48.01 C II, 48.01 E, 48.07 Β, 48.13 or 
48.15 Β Other products  
Rates of duty applicable — percentage  Percentage of basic 
duties applicable  
1 January 1978  8  65  
1 January 1979  6  50  
1 January 1980  6  50  
1 January 1981  4  35  
1 January 1982  4  35  
1 January 1983  2  20  
1 January 1984  0  0  
2. Customs duties on imports into Ireland of products referred to in 
paragraph 1 shall be progressively abolished in accordance with the 
following timetable:  
Timetable  Percentage of basic duties applicable  
1 January 1978  20  
1 January 1979  15  
1 January 1980  15  
1 January 1981  10  
1 January 1982  10  
1 January 1983  5  
1 January 1984  0  
3. By way of derogation from Article 3 of the Agreement, Denmark 
and the United Kingdom shall apply the following customs duties to 
imports of products in paragraph 1 which originate in Switzerland:  
Timetable  Products falling within heading or subheading 
Nos 48.01 C II, 48.01 E, 48.07 Β, 48.13 or 
48.15 Β Other products  
Rates of duty applicable — percentage  Percentage of 
Common Customs 
Tariff duty 
applicable  
1 January 1978  8  65  
1 January 1979  6  50  
1 January 1980  6  50  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 21
 
Timetable  Products falling within heading or subheading 
Nos 48.01 C II, 48.01 E, 48.07 Β, 48.13 or 
48.15 Β Other products  
Rates of duty applicable — percentage  Percentage of 
Common Customs 
Tariff duty 
applicable  
1 January 1981  4  35  
1 January 1982  4  35  
1 January 1983  2  20  
1 January 1984  0  0  
▼B 
4. During the period from 1 January 1974 to 31 December 1983 
Denmark  ►M12  __________  ◄ and the United Kingdom shall be 
entitled to open each year, for imports of products originating in Swit ­
zerland, zero-duty tariff quotas the amounts of which, shown in Annex A for 1974, shall be equal to the average amount of imports 
between 1968 and 1971 raised cumulatively by four increases of 5 %; 
after 1 January 1975 the amount of these tariff quotas shall be raised annually by 5 %.
 
5. The expression ‘the Community as originally constituted’ means 
the Kingdom of Belgium, the Federal Republic of Germany, the French Republic, the Italian Republic, the Grand Duchy of Luxembourg and 
the Kingdom of the Netherlands.
 
Article 2  
1. Customs duties on imports into the Community as originally 
constituted and into Ireland of the products specified in paragraph 2 shall be progressively reduced to the following levels in accordance with the following timetable:
 
Timetable  Percentage of basic duties applicable  
1 April 1973  95  
1 Januar/1974  90  
1 January 1975  85  
1 Januar/1976  75  
1 Januar/1977  60  
1 January 1978  40 with a maximum of 3 %  ad valorem  (except 
subheading Nos 78.01 A II and 79.01 A)  
1 Januar/1979  20  
1 Januar/1980  0  
For tariff subheading Nos 78.01 A II and 79.01 A, listed in the table 
given in paragraph 2, the tariff reductions shall be made, as regards the 
Community as originally constituted and notwithstanding Article 5(3) of 
the Agreement, rounded to the second decimal place.  ▼M25  1972A3722 — EN — 01.04.2012 — 001.001 — 22
 
2. The products referred to in the paragraph above are the following:  
▼M25  
CCT heading No  Description  
ex 73.02 9 
> > > = 
> > > ; (unchanged) to 
81.03  
81.04  B. (unchanged)  
C. (unchanged)  
D. Chromium:  
I. Unwrought; waste and scrap:  
b) Other  
II. Other  
E. to R. (unchanged)  
▼B 
Article 3  
Imports to which the-tariff treatment provided for in Articles 1 and 2 
applies, except unwrought lead other than bullion lead (falling within subheading No 78.01 A II of the Common Customs Tariff), shall be 
subjected to annual indicative ceilings above which the customs duties 
applicable in respect of third countries may be reintroduced in accordance with the following provisions:
 
(a) Taking into account the Community's right to suspend application 
of ceilings for certain products, the ceilings fixed for 1973 are 
shown in Annex B. These ceilings are calculated on the assumption 
that the Community as originally constituted and Ireland shall make the first tariff reduction on 1 April 1973. For 1974 the level of the ceilings shall correspond to that applied in 1973 readjusted on an 
annual basis for the Community and raised by 5 %. From 1 January 
1975 the level of the ceilings shall be raised annually by 5 %.
 
For products covered by this Protocol but not included in Annex B, 
the Community reserves the right to introduce ceilings of which the level will be equal to the average amount of imports into the Community over the last four years for which statistics are 
available, increased by 5 %; for the following years, the levels of 
these ceilings shall be raised annually by 5 %.
 
(b) Should, for two successive years, imports of a product subject to a 
ceiling be less than 90 % of the level fixed, the Community shall suspend the application of this ceiling.
 
(c) In the event of short-term economic difficulties, the Community 
reserves the right, after consultation within the Joint Committee, 
to maintain for a year the level fixed for the preceding year.  
(d) On 1 December each year the Community shall notify the Joint 
Committee of the list of products subject to ceilings in the 
following year and of the levels of the ceilings.  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 23
 
(e) Imports under the tariff quotas opened in accordance with Article 1 
(4) shall also be set off against the ceiling levels fixed for the same 
products.  
(f) Notwithstanding Article 3 of the Agreement and Articles 1 and 2 of 
this Protocol, when a ceiling fixed for imports of a product covered by this Protocol is reached, Common Customs Tariff duties on 
imports of the product in question may be reimposed until the 
end of the calendar year.
 
In this event, prior to 1 July 1977:  
(i) Denmark  ►M12  __________  ◄ and the United Kingdom 
shall reimpose customs duties as follows:  
Years  Percentage of Common Customs Tariff duties 
applicable  
1973  0  
1974  40  
1975  60  
1976  80  
(ii) Ireland shall reimpose customs duties applicable to third coun ­
tries.  
The customs duties specified in Articles 1 and 2 of this Protocol 
shall be reintroduced on 1 January of the following year.  
(g) After 1 July 1977 the Contracting Parties shall examine within the 
Joint Committee the possibility of revising the percentage by which 
the levels of ceilings are raised, having regard to the trend of consumption and imports in the Community and to experience gained in applying this Article.
 
(h) The ceilings shall be abolished at the end of the tariff dismantling 
periods provided for in Articles 1 and 2 of this Protocol.  
Article 4  
1. The community as originally constituted shall retain until 
31 December 1975 a minimum rate of customs duties on imports of the following products:
 
Common Customs 
Tariff heading No  Description  Minimum rate 
retained  
91.01  Pocket-watches, wrist-watches and 
other watches, including stop-watches  0.35 UA per 
article  
91.07  Watch movements (including 
stop-watch movements), assembled: 
A. With balance-wheel and hairspring  0.28 UA per 
article  
91.11  Other clock and watch parts: 
C. Watch movements, unassembled: 
I. With balance-wheel and hair ­
spring  028 UA per 
article  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 24
 
2. The customs duties referred to in paragraph 1 shall be abolished in 
two equal stages on 1 January 1976 and 1 July 1977. Notwithstanding 
Article 5(3) of the Agreement, duties reduced in this way shall be applied, rounded to the second decimal place.
 
3. The provisions of the Agreement shall apply to products falling 
within Chapter 91 of the Brussels Nomenclature provided that Swit ­
zerland applies the provisions of the Additional Agreement to the 
1967 Agreement concerning products of the clock and watch industry between the Swiss Confederation and the European Economic Community and its Member States, signed in Brussels on 20 July 1972.
 
Any obligations laid down in the supplementary Agreement shall be 
considered obligations within the meaning of Article 22 of this 
Agreement.  
SECTION Β 
TREATMENT APPLICABLE TO IMPORTS INTO SWITZERLAND OF 
CERTAIN PRODUCTS ORIGINATING IN THE COMMUNITY  
Article 5  
▼M25  
1. From 1 January 1978 customs duties on imports into Switzerland 
of products originating in the Community as originally constituted and in Ireland and listed in Annex C to this Protocol shall be progressively 
abolished in accordance with the following timetable:
 
Timetable  Percentage of basic duties applicable  
1 January 1978  65  
1 January 1979  50  
1 January 1980  50  
1 January 1981  35  
1 January 1982  35  
1 January 1983  20  
1 January 1984  0  
2. Customs duties on imports into Switzerland of products falling 
within Customs Cooperation Council Nomenclature heading No 4418 
and originating in the Community as originally constituted and in 
Ireland shall be progressively abolished in accordance with the following timetable:
 
Timetable  Percentage of basic duties applicable  
1 January 1978  65  
1 January 1979  50  
1 January 1980  40  
1 January 1981  20  
1 January 1982  0  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 25
 
3. From 1 January 1978 and by way of derogation from Article 3 of 
the Agreement, Switzerland reserves the right, in the light of its 
economic needs and administrative considerations, to apply the following customs duties to imports of products mentioned in Annex C and originating in Denmark and the United Kingdom:
 
Timetable  Percentage of basic duties applicable  
1 January 1978  65  
1 January 1979  50  
1 January 1980  50  
1 January 1981  35  
1 January 1982  35  
1 January 1983  20  
1 January 1984  0  
▼B 
Article 6  
▼M25  
For products falling within Customs Cooperation Council Nomenclature 
heading Nos 4418, 4801 and 4807, Switzerland reserves the right to introduce, in the case of serious difficulties, indicative ceilings in accordance with the procedures defined in Article 3 of this Protocol. 
For imports exceeding the ceilings, customs duties not exceeding those 
applicable in respect of third countries may be reintroduced.
 ▼M25  1972A3722 — EN — 01.04.2012 — 001.001 — 26
 
ANNEX A  
List of tariff quotas for 1974  
DENMARK ►M12 __________  ◄, UNITED KINGDOM  
▼M25  
CCT heading No  Description  
Chapter 48  (unchanged)  
48.01  Paper and paperboard (including cellulose wadding), in rolls or 
sheets:  
C. (unchanged)  
ex II. (unchanged)  
ex F. Other:  
– Bible paper, manifold (thin typing) paper; other printing 
paper and other writing paper, not containing mechanical 
wood pulp or in which mechanical wood pulp does not represent more than 5 %
 
– Wallpaper base  
48.03  (unchanged)  
48.07  Paper and paperboard, impregnated, coated, surface-coloured, 
surface-decorated or printed (not constituting printed matter falling 
within Chapter 49), in rolls or sheets:  
C. Other:  
– Coated printing or writing paper  
– Other  
48.16  Boxes, bags and other packing containers, of paper or paperboard; 
box files, letter trays and similar articles, of paper or paperboard, of a kind commonly used in offices, shops and the like:
 
A. Boxes, bags and other packing containers, of paper or paperboard  
48.21  Other articles of paper pulp, paper, paperboard or cellulose wadding:  
B. Napkins and napkin liners, for babies, put up for retail sale  
D. Other  
ex Chapter 48  Other products falling within Chapter 48, excluding products falling 
within subheading 48.01 A  
ex Chapter 49  (unchanged)  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 27
 
ANNEX B  
List of ceilings for 1973  
Common 
Customs Tariff 
heading No  Description  Level 
(in metric tons)  
73.02  Ferro-alloys:  
C. Ferro-silicon  6 617  
76.01  Unwrought aluminium; aluminium waste and 
scrap:  
A. Unwrought  9 824  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 28
 
ANNEX C  
List of products for which Switzerland will reduce its duties in regard to the 
Community during an extended transitional period  
▼M25  
Swiss Customs Tariff 
heading No  Description  
4801  Paper and paperboard (including cellulose wadding), in 
rolls or sheets  
4803.20  (unchanged)  
4807  Paper and paperboard, impregnated, coated, 
surface-coloured, surface-decorated or printed (not consti ­
tuting printed matter falling within Chapter 49), in rolls or 
sheets  
4815.22  (unchanged)  
4821.20  (unchanged)  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 29
 
PROTOCOL 2  
Concerning certain processed agricultural products  
Article 1  
General principles  
1. The provisions of the Agreement shall apply to products listed in 
Tables I and II unless otherwise specified in this Protocol.  
2. In particular, with respect to these products, the Contracting 
Parties may not levy customs duties on imports or charges having equivalent effect, including agricultural components, or grant export refunds or any refund, remission or non-payment, partial or complete, 
of customs duties or charges having an equivalent effect.
 
3. The provisions of this Protocol shall likewise apply to the Princi ­
pality of Liechtenstein until the application of Protocol 3 to the 
Agreement on the European Economic Area to the Principality of Liech ­
tenstein.  
Article 2  
Application of price compensation measures  
1. In order to take account of differences in the cost of the agri ­
cultural raw materials used in the manufacture of the products 
specified in Table I, the Agreement does not preclude the application 
of price compensation measures to these products; that is the levying of agricultural components upon import and the granting of export refunds or the granting of refunds, remissions or non-payments, partial or 
complete of customs duties or charges having an equivalent effect.
 
2. If a Contracting Party applies internal measures, which reduce the 
price of raw materials to processing industries, these measures shall be 
taken into account in the calculation of the price compensation amounts.  
Article 3  
Price compensation measures on imports  
1. Switzerland's basic amounts for the agricultural raw materials 
taken into consideration in calculating the agricultural components on 
imports shall neither exceed the difference between the Swiss domestic reference price and the Community's domestic reference price for the respective agricultural raw material nor the Swiss import duty actually 
applied for the agricultural raw material when imported as such.
 
2. The Swiss import regime for products specified in Table I is laid 
down in Table IV.  
3. If the Swiss domestic reference price is lower than the Community's 
domestic reference price, the Community may introduce the price compensation measures as laid down in Article 2 that is the levying of 
agricultural components upon import, in accordance with Regulation (EC) 
No 1460/96 as subsequently amended.  ▼
M73  1972A3722 — EN — 01.04.2012 — 001.001 — 30
 
Article 4  
Price compensation measures on exports  
1. The Swiss export refunds or refunds, remissions or non-payments, 
partial or complete, of customs duties or charges having an equivalent 
effect for exports to the Community for products listed in Table I shall not exceed the difference between the Swiss domestic reference price and the Community's domestic reference price for the agricultural raw 
materials used in the manufacture of these products multiplied by the 
quantities actually used. If the Swiss domestic reference price is equal or lower than the Community's domestic reference price, the Swiss export refund or refund, remission or non-payment, partial or 
complete, of customs duties or charges having an equivalent effect 
shall be zero.
 
2. If the Swiss domestic reference price is lower than the Commu ­
nity's domestic reference price, the Community may introduce the price compensation measures as laid down in Article 2 that is the granting of 
export refunds, in accordance with Regulation (EC) No 1520/2000 as 
subsequently amended, or the granting of refunds, remissions or non-payments, partial or complete of customs duties or charges having an equivalent effect.
 
3. For sugar (HS headings 1701, 1702 and 1703) used in the manu ­
facture of products listed in Table I and Table II the Contracting Parties 
may not grant any export refunds or any refund, remission or 
non-payment, partial or complete, of customs duties or charges having an equivalent effect.
 
Article 5  
Reference prices  
1. The Community and Swiss domestic reference prices for agri ­
cultural raw materials mentioned in Articles 3 and 4 are listed in Table III.
 
2. The Contracting Parties shall periodically, at least once every year, 
provide to the Joint Committee the domestic reference prices of all raw 
materials for which price compensation measures are applied. The 
domestic reference prices, which are provided, shall reflect the actual price situation in the territory of the Contracting Party. They shall be the prices normally paid at the wholesale or the manufacturing stage by 
processing industries. If an agricultural raw material is available to the 
processing industry, or to a part of it, at a price lower than the one otherwise ruling on the domestic market, the domestic reference prices 
provided shall be adjusted accordingly.
 
3. The Joint Committee shall fix the domestic reference prices and 
the price differences, for agricultural raw materials listed in Table III on 
the basis of the information provided by the services of the European Commission and the Swiss Federal Administration. If necessary for the preservation of the relative preferential margins, the basic amounts of 
the agricultural raw materials listed in Table IV shall be adapted.
 
4. The Joint Committee shall review the domestic prices for agri ­
cultural raw materials mentioned in Articles 3 and 4 that are listed in Table III prior to the application of this Protocol.
 
Article 6  
Special provision on administrative cooperation  
Special provisions on administrative cooperation are laid down in the 
Appendix to this Protocol.  ▼M73  1972A3722 — EN — 01.04.2012 — 001.001 — 31
 
Article 7  
Amendments  
The Joint Committee may decide to amend the tables, the appendices to 
the tables and the Appendix attached to this Protocol.  
▼M77  
TABLE I  
HS Heading No  Description of products  
0403 
to 
2106  unchanged  
2202  Waters, including mineral waters and aerated waters, 
containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009
 
.90 - Other:  
ex .90  - - Containing milk components of headings No 0401 and 
No 0402  
2208  Undenatured ethyl alcohol of an alcoholic strength by 
volume of less than 80 % vol.; spirits, liqueurs and 
other spirituous beverages:  
.90 - Other:  
ex .90  - - Other than concentrated grape juice containing added 
spirit  
3501  unchanged  
TABLE II  
HS Heading No  Description of products  
0501 
to 
2201  unchanged  
2202  Waters, including mineral waters and aerated waters, 
containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009
 
.10 - Waters, including mineral waters and aerated waters, 
containing added sugar or other sweetening matter or 
flavoured  
.90 - Other:  
ex .90  - - Other than fruit juice or vegetable juice diluted with 
water or aerated and other than containing milk 
components of headings No 0401 and No 0402  
2203 
to 2209
 unchanged  ▼M73  1972A3722 — EN — 01.04.2012 — 001.001 — 32
 
TABLE III  
EU and Swiss domestic reference prices  
Agricultural Raw material  Swiss domestic 
reference price  EU domestic reference 
price  Article 4(1) 
Applied on Swiss side 
Difference Swiss/EU 
reference price  Article 3(3) 
Applied on EU side 
Difference Swiss/EU 
reference price  
CHF per 
100 kg net  CHF per 
100 kg net  CHF per 
100 kg net  EUR per 
100 kg net  
Common wheat  49,25  25,50  23,75  0,00  
Durum wheat  —  —  1,20  0,00  
Rye 40,25  28,95  11,30  0,00  
Barley  —  —  —  —  
Maize  —  —  —  —  
Common wheat flour  98,30  48,75  49,55  0,00  
Whole-milk powder  616,00  366,75  249,25  0,00  
Skimmed-milk powder  430,40  285,75  144,65  0,00  
Butter  1 090,10  485,55  604,55  0,00  
White sugar  —  —  —  —  
Eggs  —  —  38,00  0,00  
Fresh potatoes  41,75  17,00  24,75  0,00  
Vegetable fat  —  —  170,00  0,00  
▼M73  
TABLE IV  
Swiss Import Regime  
(a) The customs duty for the products listed in the Appendix to this Table is an 
agricultural component calculated on the basis of the net mass. The standard 
recipes are specified in the Appendix.  
▼M84  
(b) The basic amounts for agricultural raw materials taken into account for the 
calculation of the agricultural components:  
Agricultural raw material  Applied basic amount on 
the Swiss side 
Article 3(2)  Applied basic amount on 
the EU side 
Article 4(2)  
CHF per 100 kg net  EUR per 100 kg net  
Common wheat  20,00  0,00  
Durum wheat  1,00  0,00  
Rye 10,00  0,00  ▼M84  1972A3722 — EN — 01.04.2012 — 001.001 — 33
 
Agricultural raw material  Applied basic amount on 
the Swiss side 
Article 3(2)  Applied basic amount on 
the EU side 
Article 4(2)  
CHF per 100 kg net  EUR per 100 kg net  
Barley  —  —  
Maize  —  —  
Common wheat flour  42,00  0,00  
Whole-milk powder  212,00  0,00  
Skimmed-milk powder  123,00  0,00  
Butter  514,00  0,00  
White sugar  —  —  
Eggs  32,00  0,00  
Fresh potatoes  21,00  0,00  
Vegetable fat  145,00  0,00  
▼M77  
(c) The customs duty for the products listed in the table below is zero.  
Swiss tariff heading  Comments  
1901.9099  
1904.9020  
1905.9040  
2103.2000  
ex 2103.9000  Other than mango chutney, liquid  
2104.1000  
2106.9010  
2106.9024  
2106.9029  
2106.9030  
2106.9040  
2106.9099  
ex 2202.9090  Containing milk components of headings 0401 
and 0402  
2208.9010  
2208.9099  ▼M84  1972A3722 — EN — 01.04.2012 — 001.001 — 34
 
(d) As from the application of this Protocol the customs duties for the products 
listed in the table below are reduced to zero in three equal yearly steps.  
Swiss tariff heading  Applied duty as 
from the entry into 
force  Applied duty as 
from one year after 
the entry into force  Applied duty as 
from two years 
after the entry into 
force  
CHF per 100 kg 
gross  CHF per 100 kg 
gross  CHF per 100 kg 
gross 
2208.9021  27,30  13,70  00,00  
2208.9022  46,70  23,30  00,00  
(e) The tariff headings set out in this Table refer to those applicable in Swit ­
zerland on 1 January 2002. Notwithstanding Article 12bis of the Agreement, the terms of this Table will not be affected by any changes that may be made 
in the tariff nomenclature.
 ▼M73  1972A3722 — EN — 01.04.2012 — 001.001 — 35
 
Appendix  
Swiss \;tariff \;heading  Comments
 
Common wheat  
Durum wheat  
Rye 
Barley  
Maize  
Common wheat flour  
Whole Ä milk powder  
Skimmed Ä milkpowder  
Butter  
Sugar  
Eggs  
Fresh potatoes  
Vegetable fat 
Kg of raw material per 100 kg net of finished product  
1901.2099  90  20  ▼M77  1972A3722 — EN — 01.04.2012 — 001.001 — 36
 
Appendix to Protocol 2  
Provisions on administrative cooperation  
1. The Contracting Parties agree that administrative cooperation is essential for 
the implementation and the control of the preferential treatment granted under 
this Protocol and underline their commitment to combat irregularities and fraud in customs and related matters.
 
2. Where a Contracting Party has made a finding, on the basis of objective 
information, of a failure to provide administrative cooperation and/or of irregu ­
larities or fraud under this Protocol, the Contracting Party concerned may temporarily suspend the relevant preferential treatment of the product(s) concerned in accordance with this Annex.
 
3. For the purpose of this Appendix a failure to provide administrative 
cooperation shall mean,  inter alia : 
(a) a repeated failure to respect the obligations to verify the originating status of 
the product(s) concerned;  
(b) a repeated refusal or undue delay in carrying out and/or communicating the 
results of subsequent verification of the proof of origin;  
(c) a repeated refusal or undue delay in obtaining authorisation to conduct 
administrative cooperation missions to verify the authenticity of documents 
or accuracy of information relevant to the granting of the preferential treatment in question.
 
For the purpose of this Appendix a finding of irregularities or fraud may be 
made,  inter alia , where there is a rapid increase, without satisfactory explanation, 
in imports of goods exceeding the usual level of production and export capacity of the other Contracting Party that is linked to objective information concerning irregularities or fraud.
 
4. The application of a temporary suspension shall be subject to the following 
conditions:  
(a) the Contracting Party which has made a finding, on the basis of objective 
information, of a failure to provide administrative cooperation and/or of 
irregularities or fraud in customs and related matters shall without undue 
delay notify the Joint Committee of its finding together with the objective information and enter into consultations within the Joint Committee, on the basis of all relevant information and objective findings, with a view to 
reaching a solution acceptable to both Contracting Parties;
 
(b) where the Contracting Parties have entered into consultations within the Joint 
Committee as above and have failed to agree on an acceptable solution within three months following the notification, the Contracting Party 
concerned may temporarily suspend the relevant preferential treatment of 
the product(s) concerned. A temporary suspension shall be notified to the Joint Committee without undue delay;
 
(c) temporary suspensions under this Appendix shall be limited to that necessary 
to protect the financial interests of the Contracting Party concerned. They 
shall not exceed a period of six months, which may be renewed. Temporary suspensions shall be notified immediately after their adoption to the Joint Committee. They shall be subject to periodic consultations within the Joint 
Committee in particular with a view to their termination as soon as the 
conditions for their application are no longer given;
 ▼M73  1972A3722 — EN — 01.04.2012 — 001.001 — 37
 
5. At the same time as the notification to the Joint Committee under paragraph 
4(a) of this Appendix, the Contracting Party concerned should publish a notice to 
importers in its Official Journal. The notice to importers should indicate for the product concerned that there is a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud.
 ▼M73  1972A3722 — EN — 01.04.2012 — 001.001 — 38
 
PROTOCOL 3  
CONCERNING THE DEFINITION OF THE CONCEPT OF 
‘ORIGINATING PRODUCTS’ AND METHODS OF 
ADMINISTRATIVE COOPERATION  
TABLE OF CONTENTS  
TITLE I  
GENERAL PROVISIONS  
Article 1 Definitions  
TITLE II  
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’  
Article 2 General requirements  
Article 3 Cumulation in the Community  
Article 4 Cumulation in Switzerland  
Article 5 Wholly obtained products  
Article 6 Sufficiently worked or processed products  
Article 7 Insufficient working or processing  
Article 8 Unit of qualification  
Article 9 Accessories, spare parts and tools  
Article 10 Sets  
Article 11 Neutral elements  
TITLE III  
TERRITORIAL REQUIREMENTS  
Article 12 Principle of territoriality  
Article 13 Direct transport  
Article 14 Exhibitions  
TITLE IV  
DRAWBACK OR EXEMPTION  
Article 15 Prohibition of drawback of, or exemption from, customs 
duties  
TITLE V  
PROOF OF ORIGIN  
Article 16 General requirements  
Article 17 Procedure for the issue of a movement certificate EUR.1 or 
EUR-MED  
Article 18 Movement certificates EUR.1 or EUR-MED issued retro ­
spectively  
Article 19 Issue of a duplicate movement certificate EUR.1 or 
EUR-MED  
Article 20 Issue of movement certificates EUR.1 or EUR-MED on the 
basis of a proof of origin issued or made out previously  
Article 21 Accounting segregation  
Article 22 Conditions for making out an invoice declaration or an 
invoice declaration EUR-MED  
Article 23 Approved exporter  
Article 24 Validity of proof of origin  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 39
 
Article 25 Submission of proof of origin  
Article 26 Importation by instalments  
Article 27 Exemptions from proof of origin  
Article 28 Supporting documents  
Article 29 Preservation of proof of origin and supporting documents  
Article 30 Discrepancies and formal errors  
Article 31 Amounts expressed in euro  
TITLE VI  
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION  
Article 32 Mutual assistance  
Article 33 Verification of proofs of origin  
Article 34 Dispute settlement  
Article 35 Penalties  
Article 36 Free zones  
TITLE VII  
CEUTA AND MELILLA  
Article 37 Application of the Protocol  
Article 38 Special conditions  
TITLE VIII  
FINAL PROVISIONS  
Article 39 Amendments to the Protocol  
Article 40 Transitional provisions for goods in transit or storage  
LIST OF ANNEXES  
Annex I: Introductory notes to the list in Annex II  
Annex II: List of working or processing required to be carried out on 
non-originating materials in order for the product manu ­
factured to obtain originating status  
Annex IIIa: Specimens of movement certificate EUR.1 and application 
for a movement certificate EUR.1  
Annex IIIb: Specimens of movement certificate EUR-MED and appli ­
cation for a movement certificate EUR-MED  
Annex IVa: Text of the invoice declaration  
Annex IVb: Text of the invoice declaration EUR-MED  
JOINT DECLARATIONS  
Joint declaration concerning the Principality of Andorra  
Joint declaration concerning the Republic of San Marino  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 40
 
TITLE I  
GENERAL PROVISIONS  
Article 1  
Definitions  
For the purposes of this Protocol:  
(a) ‘manufacture’ means any kind of working or processing including 
assembly or specific operations;  
(b) ‘material’ means any ingredient, raw material, component or part, 
etc. used in the manufacture of the product;  
(c) ‘product’ means the product being manufactured, even if it is 
intended for later use in another manufacturing operation;  
(d) ‘goods’ means both materials and products;  
(e) ‘customs value’ means the value as determined in accordance with 
the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);
 
(f) ‘ex-works price’ means the price paid for the product ex works to 
the manufacturer in the Community or in Switzerland in whose 
undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the 
product obtained is exported;
 
(g) ‘value of materials’ means the customs value at the time of 
importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price 
paid for the materials in the Community or in Switzerland;
 
(h) ‘value of originating materials’ means the value of such materials 
as defined in (g) applied  mutatis mutandis ; 
(i) ‘value added’ shall be taken to be the ex-works price minus the 
customs value of each of the materials incorporated which originate 
in the other countries referred to in Articles 3 and 4 with which 
cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in Switzerland;
 
(j) ‘chapters’ and ‘headings’ mean the chapters and the headings (four- 
digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as ‘the Harmonised System’ or ‘HS’;
 
(k) ‘classified’ refers to the classification of a product or material under 
a particular heading;  
(l) ‘consignment’ means products which are either sent simultaneously 
from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the 
consignee or, in the absence of such a document, by a single 
invoice;
 
(m) ‘territories’ includes territorial waters.  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 41
 
TITLE II  
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’  
Article 2  
General requirements  
1. For the purpose of implementing the Agreement, the following 
products shall be considered as originating in the Community:  
(a) products wholly obtained in the Community within the meaning of 
Article 5;  
(b) products obtained in the Community incorporating materials which 
have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community 
within the meaning of Article 6;
 
(c) g oods originating in the European Economic Area (EEA) within the 
meaning of Protocol 4 to the Agreement on the European Economic 
Area.  
2. For the purpose of implementing the Agreement, the following 
products shall be considered as originating in Switzerland:  
(a) products wholly obtained in Switzerland within the meaning of 
Article 5;  
(b) products obtained in Switzerland incorporating materials which have 
not been wholly obtained there, provided that such materials have 
undergone sufficient working or processing in Switzerland within 
the meaning of Article 6.  
Article 3  
Cumulation in the Community  
1. Without prejudice to the provisions of Article 2(1), products shall 
be considered as originating in the Community if they are obtained 
there, incorporating materials originating in  ►M81  __________  ◄ 
Switzerland (including Liechtenstein) (  1 ), Iceland, Norway  
►M81  __________  ◄, Turkey or in the Community, provided that 
the working or processing carried out in the Community goes beyond 
the operations referred to in Article 7. It shall not be necessary for such 
materials to have undergone sufficient working or processing.  
2. Without prejudice to the provisions of Article 2(1), products shall 
be considered as originating in the Community if they are obtained 
there, incorporating materials originating in the Faroe Islands or in any country which is a participant in the Euro-Mediterranean part ­
nership, based on the Barcelona Declaration adopted at the 
Euro-Mediterranean Conference held on 27 and 28 November 1995, other than Turkey (
 2 ), provided that the working or processing carried 
out in the Community goes beyond the operations referred to in 
Article 7. It shall not be necessary for such materials to have 
undergone sufficient working or processing.  
3. Where the working or processing carried out in the Community does 
not go beyond the operations referred to in Article 7, the product obtained 
shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraphs 1 and 2. If this is 
not so, the product obtained shall be considered as originating in the 
country which accounts for the highest value of originating materials used in the manufacture in the Community.  ▼
M75  1972A3722 — EN — 01.04.2012 — 001.001 — 42  
( 1 ) The Principality of Liechtenstein has a customs union with Switzerland and is 
a Contracting Party to the Agreement on the European Economic Area.  
( 2 ) Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank 
and Gaza Strip.
 4. Products, originating in one of the countries referred to in para ­
graphs 1 and 2, which do not undergo any working or processing in the 
Community, retain their origin if exported into one of these countries.  
5. The cumulation provided for in this Article may be applied only 
provided that:  
(a) a preferential trade agreement in accordance with Article XXIV of 
the General Agreement on Tariffs and Trade (GATT) is applicable between the countries involved in the acquisition of the originating 
status and the country of destination;
 
(b) materials and products have acquired originating status by the appli ­
cation of rules of origin identical to those given in this Protocol;  
and 
(c) notices indicating the fulfilment of the necessary requirements to 
apply cumulation have been published in the  Official Journal of 
the European Union  (C series) and in Switzerland according to its 
own procedures.  
The cumulation provided for in this Article shall apply from the date 
indicated in the notice published in the  Official Journal of the European 
Union  (C series).  
The Community shall provide Switzerland, through the Commission of 
the European Communities, with details of the Agreements, including their dates of entry into force, and their corresponding rules of origin, which are applied with the other countries referred to in paragraphs 1 
and 2.
 
Article 4  
Cumulation in Switzerland  
1. Without prejudice to the provisions of Article 2(2), products shall 
be considered as originating in Switzerland if they are obtained there, incorporating materials originating in  ►
M81  __________  ◄ 
Switzerland (including Liechtenstein) (  1 ), Iceland, Norway  
►M81  __________  ◄, Turkey or in the Community, provided that 
the working or processing carried out in Switzerland goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.
 
2. Without prejudice to the provisions of Article 2(2), products shall 
be considered as originating in Switzerland if they are obtained there, incorporating materials originating in the Faroe Islands or in any 
country which is a participant in the Euro-Mediterranean partnership, 
based on the Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 and 28 November 1995, other than Turkey (
 2 ), 
provided that the working or processing carried out in Switzerland goes 
beyond the operations referred to in Article 7. It shall not be necessary 
for such materials to have undergone sufficient working or processing.  
3. Where the working or processing carried out in Switzerland does 
not go beyond the operations referred to in Article 7, the product 
obtained shall be considered as originating in Switzerland only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraphs 1 
and 2. If this is not so, the product obtained shall be considered as 
originating in the country which accounts for the highest value of originating materials used in the manufacture in Switzerland.  ▼
M75  1972A3722 — EN — 01.04.2012 — 001.001 — 43  
( 1 ) The Principality of Liechtenstein has a customs union with Switzerland and is 
a Contracting Party to the Agreement on the European Economic Area.  
( 2 ) Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank 
and Gaza Strip.
 4. Products originating in one of the countries referred to in para ­
graphs 1 and 2 which do not undergo any working or processing in 
Switzerland shall retain their origin if exported into one of these coun ­
tries.  
5. The cumulation provided for in this Article may be applied only 
provided that:  
(a) a preferential trade agreement in accordance with Article XXIV of 
the General Agreement on Tariffs and Trade (GATT) is applicable 
between the countries involved in the acquisition of the originating 
status and the country of destination;  
(b) materials and products have acquired originating status by the appli ­
cation of rules of origin identical to those given in this Protocol;  
and 
(c) notices indicating the fulfilment of the necessary requirements to 
apply cumulation have been published in the  Official Journal of 
the European Union  (C series) and in Switzerland according to its 
own procedures.  
The cumulation provided for in this Article shall apply from the date 
indicated in the notice published in the  Official Journal of the European 
Union  (C series).  
Switzerland shall provide the Community, through the Commission of 
the European Communities with details of the Agreements, including 
their dates of entry into force, and their corresponding rules of origin, 
which are applied with the other countries referred to in paragraphs 1 and 2.
 
Article 5  
Wholly obtained products  
1. The following shall be considered as wholly obtained in the 
Community or in Switzerland:  
(a) mineral products extracted from their soil or from their seabed;  
(b) vegetable products harvested there;  
(c) live animals born and raised there;  
(d) products from live animals raised there;  
(e) products obtained by hunting or fishing conducted there;  
(f) products of sea fishing and other products taken from the sea 
outside the territorial waters of the Community or of Switzerland by their vessels;
 
(g) products made aboard their factory ships exclusively from products 
referred to in (f);  
(h) used articles collected there fit only for the recovery of raw 
materials, including used tyres fit only for retreading or for use as 
waste;  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 44
 
(i) waste and scrap resulting from manufacturing operations conducted 
there;  
(j) products extracted from marine soil or subsoil outside their terri ­
torial waters provided that they have sole rights to work that soil or subsoil;
 
(k) goods produced there exclusively from the products specified in (a) 
to (j).  
2. The terms ‘their vessels’ and ‘their factory ships’ in paragraph 1(f) 
and (g) shall apply only to vessels and factory ships:  
(a) which are registered or recorded in a Member State of the 
Community or in Switzerland;  
(b) which sail under the flag of a Member State of the Community or 
of Switzerland;  
(c) which are owned to an extent of at least 50 % by nationals of a 
Member State of the Community or of Switzerland, or by a company with its head office in one of these States, of which the 
manager or managers, Chairman of the Board of Directors or the 
Supervisory Board, and the majority of the members of such boards are nationals of a Member State of the Community or of Swit ­
zerland and of which, in addition, in the case of partnerships or 
limited companies, at least half the capital belongs to those States or 
to public bodies or nationals of the said States;
 
(d) of which the master and officers are nationals of a Member State of 
the Community or of Switzerland;  
and 
(e) of which at least 75 % of the crew are nationals of a Member State 
of the Community or of Switzerland.  
Article 6  
Sufficiently worked or processed products  
1. For the purposes of Article 2, products which are not wholly 
obtained shall be considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.
 
The conditions referred to above indicate, for all products covered by 
the Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in 
relation to such materials. It follows that if a product which has 
acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to 
it, and no account shall be taken of the non-originating materials which 
may have been used in its manufacture.
 
2. Notwithstanding paragraph 1, non-originating materials which, 
according to the conditions set out in the list in Annex II, shall not 
be used in the manufacture of a product may nevertheless be used, provided that:
 
(a) their total value does not exceed 10 % of the ex-works price of the 
product;  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 45
 
(b) any of the percentages given in the list for the maximum value of 
non-originating materials are not exceeded by virtue of this para ­
graph.  
This paragraph shall not apply to products falling within Chapters 50 to 
63 of the Harmonised System.  
3. Paragraphs 1 and 2 shall apply subject to the provisions of 
Article 7.  
Article 7  
Insufficient working or processing  
1. Without prejudice to paragraph 2, the following operations shall 
be considered as insufficient working or processing to confer the status 
of originating products, whether or not the requirements of Article 6 are satisfied:
 
(a) preserving operations to ensure that the products remain in good 
condition during transport and storage;  
(b) breaking-up and assembly of packages;  
(c) washing, cleaning; removal of dust, oxide, oil, paint or other 
coverings;  
(d) ironing or pressing of textiles;  
(e) simple painting and polishing operations;  
(f) husking, partial or total bleaching, polishing, and glazing of cereals 
and rice;  
(g) operations to colour sugar or form sugar lumps;  
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;  
(i) sharpening, simple grinding or simple cutting;  
(j) sifting, screening, sorting, classifying, grading, matching; 
(including the making-up of sets of articles);  
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on 
cards or boards and all other simple packaging operations;  
(l) affixing or printing marks, labels, logos and other like distin ­
guishing signs on products or their packaging;  
(m) simple mixing of products, whether or not of different kinds;  
(n) simple assembly of parts of articles to constitute a complete article 
or disassembly of products into parts;  
(o) a combination of two or more operations specified in (a) to (n);  
(p) slaughter of animals.  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 46
 
2. All operations carried out either in the Community or in Swit ­
zerland on a given product shall be considered together when deter ­
mining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
 
Article 8  
Unit of qualification  
1. The unit of qualification for the application of the provisions of 
this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
 
It follows that:  
(a) when a product composed of a group or assembly of articles is 
classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;
 
(b) when a consignment consists of a number of identical products 
classified under the same heading of the Harmonised System, 
each product must be taken individually when applying the provisions of this Protocol.
 
2. Where, under General Rule 5 of the Harmonised System, 
packaging is included with the product for classification purposes, it 
shall be included for the purposes of determining origin.  
Article 9  
Accessories, spare parts and tools  
Accessories, spare parts and tools dispatched with a piece of equipment, 
machine, apparatus or vehicle, which are part of the normal equipment 
and included in the price thereof or which are not separately invoiced, 
shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
 
Article 10  
Sets 
Sets, as defined in General Rule 3 of the Harmonised System, shall be 
regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating 
products, the set as a whole shall be regarded as originating, provided 
that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
 
Article 11  
Neutral elements  
In order to determine whether a product is an originating product, it 
shall not be necessary to determine the origin of the following which might be used in its manufacture:
 
(a) energy and fuel;  
(b) plant and equipment;  
(c) machines and tools;  
(d) goods which neither enter into the final composition of the product 
nor are intended to do so.  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 47
 
TITLE III  
TERRITORIAL REQUIREMENTS  
Article 12  
Principle of territoriality  
1. Except as provided for in Article 2(1)(c), Articles 3 and 4 and 
paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the 
Community or in Switzerland.
 
2. Except as provided for in Articles 3 and 4, where originating 
goods exported from the Community or from Switzerland to another 
country return, they must be considered as non-originating, unless it can 
be demonstrated to the satisfaction of the customs authorities that:  
(a) the returning goods are the same as those exported;  
and 
(b) they have not undergone any operation beyond that necessary to 
preserve them in good condition while in that country or while being exported.
 
3. The acquisition of originating status in accordance with the 
conditions set out in Title II shall not be affected by working or processing done outside the Community or Switzerland on materials exported from the Community or from Switzerland and subsequently 
reimported there, provided:
 
(a) the said materials are wholly obtained in the Community or in 
Switzerland or have undergone working or processing beyond the 
operations referred to in Article 7 prior to being exported;  
and 
(b) it can be demonstrated to the satisfaction of the customs authorities 
that: 
(i) the reimported goods have been obtained by working or 
processing the exported materials; and  
(ii) the total added value acquired outside the Community or Swit ­
zerland by applying the provisions of this Article does not 
exceed 10 % of the ex-works price of the end product for which originating status is claimed.
 
4. For the purposes of paragraph 3, the conditions for acquiring 
originating status set out in Title II shall not apply to working or processing done outside the Community or Switzerland. However, where, in the list in Annex II, a rule setting a maximum value for all 
the non-originating materials incorporated is applied in determining the 
originating status of the end product, the total value of the non-originating materials incorporated in the territory of the party concerned, taken together with the total added value acquired outside 
the Community or Switzerland by applying the provisions of this 
Article, shall not exceed the stated percentage.
 
5. For the purposes of applying the provisions of paragraphs 3 and 4, 
‘total added value’ shall be taken to mean all costs arising outside the 
Community or Switzerland, including the value of the materials incor ­
porated there.  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 48
 
6. The provisions of paragraphs 3 and 4 shall not apply to products 
which do not fulfil the conditions set out in the list in Annex II or 
which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6(2) is applied.
 
7. The provisions of paragraphs 3 and 4 shall not apply to products 
of Chapters 50 to 63 of the Harmonised System.  
8. Any working or processing of the kind covered by this Article and 
done outside the Community or Switzerland shall be done under the 
outward processing arrangements, or similar arrangements.  
Article 13  
Direct transport  
1. The preferential treatment provided for under the Agreement 
applies only to products, satisfying the requirements of this Protocol, 
which are transported directly between the Community and Switzerland 
or through the territories of the other countries referred to in Articles 3 and 4 with which cumulation is applicable. However, products consti ­
tuting one single consignment may be transported through other terri ­
tories with, should the occasion arise, trans-shipment or temporary 
warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or ware ­
housing and do not undergo operations other than unloading, reloading 
or any operation designed to preserve them in good condition.
 
Originating products may be transported by pipeline across territory 
other than that of the Community or Switzerland.  
2. Evidence that the conditions set out in paragraph 1 have been 
fulfilled shall be supplied to the customs authorities of the importing 
country by the production of:  
(a) a single transport document covering the passage from the exporting 
country through the country of transit; or  
(b) a certificate issued by the customs authorities of the country of 
transit:  
(i) giving an exact description of the products;  
(ii) stating the dates of unloading and reloading of the products 
and, where applicable, the names of the ships, or the other means of transport used; and
 
(iii) certifying the conditions under which the products remained in 
the transit country; or  
(c) failing these, any substantiating documents.  
Article 14  
Exhibitions  
1. Originating products, sent for exhibition in a country other than 
those referred to in Articles 3 and 4 with which cumulation is applicable and sold after the exhibition for importation in the Community or in Switzerland shall benefit on importation from the provisions of the 
Agreement provided it is shown to the satisfaction of the customs auth ­
orities that:
 
(a) an exporter has consigned these products from the Community or 
from Switzerland to the country in which the exhibition is held and 
has exhibited them there;  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 49
 
(b) the products have been sold or otherwise disposed of by that 
exporter to a person in the Community or in Switzerland;  
(c) the products have been consigned during the exhibition or 
immediately thereafter in the state in which they were sent for exhibition;
 
and 
(d) the products have not, since they were consigned for exhibition, 
been used for any purpose other than demonstration at the 
exhibition.  
2. A proof of origin shall be issued or made out in accordance with 
the provisions of Title V and submitted to the customs authorities of the 
importing country in the normal manner. The name and address of the 
exhibition shall be indicated thereon. Where necessary, additional docu ­
mentary evidence of the conditions under which the products have been exhibited may be required.
 
3. Paragraph 1 shall apply to any trade, industrial, agricultural or 
crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products 
remain under customs control.
 
TITLE IV  
DRAWBACK OR EXEMPTION  
Article 15  
Prohibition of drawback of, or exemption from, customs duties  
1. (a) Non-originating materials used in the manufacture of products 
originating in the Community, in Switzerland or in one of the other countries referred to in Articles 3 and 4 for which a proof of origin is issued or made out in accordance with the 
provisions of Title V shall not be subject in the Community 
or in Switzerland to drawback of, or exemption from, customs duties of whatever kind.
 
(b) Products falling within Chapter 3 and headings 1604 and 1605 
of the Harmonised System and originating in the Community as provided for in Article 2(1)(c), for which a proof of origin is issued or made out in accordance with the provisions of Title 
V, shall not be subject in the Community to drawback of, or 
exemption from, customs duties of whatever kind.
 
2. The prohibition in paragraph 1 shall apply to any arrangement for 
refund, remission or non-payment, partial or complete, of customs 
duties or charges having an equivalent effect, applicable in the Community or in Switzerland to materials used in the manufacture and to products covered by paragraph 1(b), where such refund, 
remission or non-payment applies, expressly or in effect, when 
products obtained from the said materials are exported and not when they are retained for home use there.
 
3. The exporter of products covered by a proof of origin shall be 
prepared to submit at any time, upon request from the customs auth ­
orities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manu ­
facture of the products concerned and that all customs duties or charges 
having equivalent effect applicable to such materials have actually been 
paid.  ▼
M75  1972A3722 — EN — 01.04.2012 — 001.001 — 50
 
4. The provisions of paragraphs 1 to 3 shall also apply in respect of 
packaging within the meaning of Article 8(2), accessories, spare parts 
and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.
 
5. The provisions of paragraphs 1 to 4 shall apply only in respect of 
materials which are of the kind to which the Agreement applies. 
Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.
 
TITLE V  
PROOF OF ORIGIN  
Article 16  
General requirements  
1. Products originating in the Community shall, on importation into 
Switzerland, and products originating in Switzerland shall, on 
importation into the Community, benefit from the provisions of the Agreement upon submission of one of the following proofs of origin:
 
(a) a movement certificate EUR.1, a specimen of which appears in 
Annex IIIa;  
(b) a movement certificate EUR-MED, a specimen of which appears in 
Annex IIIb;  
(c) in the cases specified in Article 22(1), a declaration, subsequently 
referred to as the ‘invoice declaration’ or the ‘invoice declaration 
EUR-MED’, given by the exporter on an invoice, a delivery note or 
any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the texts of the invoice declarations appear in Annexes IVa and b.
 
2. Notwithstanding paragraph 1, originating products within the 
meaning of this Protocol shall, in the cases specified in Article 27, benefit from the provisions of the Agreement without it being 
necessary to submit any of the proofs of origin referred to in 
paragraph 1.
 
Article 17  
Procedure for the issue of a movement certificate EUR.1 or 
EUR-MED  
1. A movement certificate EUR.1 or EUR-MED shall be issued by 
the customs authorities of the exporting country on application having 
been made in writing by the exporter or, under the exporter's responsi ­
bility, by his authorised representative.  
2. For this purpose, the exporter or his authorised representative shall 
fill in both the movement certificate EUR.1 or EUR-MED and the 
application form, specimens of which appear in the Annexes IIIa and b. These forms shall be completed in one of the languages in which the Agreement is drawn up and in accordance with the provisions of the 
national law of the exporting country. If the forms are handwritten, they 
shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a 
horizontal line shall be drawn below the last line of the description, 
the empty space being crossed through.  ▼
M75  1972A3722 — EN — 01.04.2012 — 001.001 — 51
 
3. The exporter applying for the issue of a 
movement certificate EUR.1 or EUR-MED shall be prepared to 
submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 or EUR-MED is issued, all appropriate documents proving the originating 
status of the products concerned as well as the fulfilment of the other 
requirements of this Protocol.
 
4. Without prejudice to paragraph 5, a movement certificate EUR.1 
shall be issued by the customs authorities of a Member State of the Community or of Switzerland in the following cases:
 
— if the products concerned can be considered as products originating 
in the Community, in Switzerland or in one of the other countries 
referred to in Articles 3(1) and 4(1) with which cumulation is appli ­
cable, without application of cumulation with materials originating in one of the countries referred to in Articles 3(2) and 4(2), and 
fulfil the other requirements of this Protocol;
 
— if the products concerned can be considered as products originating 
in one of the countries referred to in Articles 3(2) and 4(2) with which cumulation is applicable, without application of cumulation with materials originating in one of the countries referred to in 
Articles 3 and 4 and fulfil the other requirements of this Protocol, 
provided a certificate EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin.
 
5. A movement certificate EUR-MED shall be issued by the customs 
authorities of a Member State of the Community or of Switzerland, if 
the products concerned can be considered as products originating in the 
Community, in Switzerland or in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the requirements of this Protocol and:
 
— cumulation was applied with materials originating in one of the 
countries referred to in Articles 3(2) and 4(2), or  
— the products may be used as materials in the context of cumulation 
for the manufacture of products for export to one of the countries referred to in Articles 3(2) and 4(2), or
 
— the products may be re-exported from the country of destination to 
one of the countries referred to in Articles 3(2) and 4(2).  
6. A movement certificate EUR-MED shall contain one of the 
following statements in English in Box 7:  
— if origin has been obtained by application of cumulation with 
materials originating in one or more of the countries referred to in Articles 3 and 4:
 
‘CUMULATION APPLIED WITH ……’ (name of the country/ 
countries)  
— if origin has been obtained without the application of cumulation 
with materials originating in one or more of the countries referred to 
in Articles 3 and 4:  
‘NO CUMULATION APPLIED’  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 52
 
7. The customs authorities issuing movement certificates EUR.1 or 
EUR-MED shall take any steps necessary to verify the originating status 
of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or 
any other check considered appropriate. They shall also ensure that the 
forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possi ­
bility of fraudulent additions.
 
8. The date of issue of the movement certificate EUR.1 or 
EUR-MED shall be indicated in Box 11 of the certificate.  
9. A movement certificate EUR.1 or EUR-MED shall be issued by 
the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.
 
Article 18  
Movement certificates EUR.1 or EUR-MED issued retrospectively  
1. Notwithstanding Article 17(9), a movement certificate EUR.1 or 
EUR-MED may exceptionally be issued after exportation of the 
products to which it relates if:  
(a) it was not issued at the time of exportation because of errors or 
involuntary omissions or special circumstances;  
or 
(b) it is demonstrated to the satisfaction of the customs authorities that a 
movement certificate EUR.1 or EUR-MED was issued but was not 
accepted at importation for technical reasons.  
2. Notwithstanding Article 17(9), a movement certificate EUR-MED 
may be issued after exportation of the products to which it relates and 
for which a movement certificate EUR.1 was issued at the time of 
exportation, provided that it is demonstrated to the satisfaction of the customs authorities that the conditions referred to in Article 17(5) are 
satisfied.
 
3. For the implementation of paragraphs 1 and 2, the exporter shall 
indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 or EUR-MED 
relates, and state the reasons for his request.
 
4. The customs authorities may issue a movement certificate EUR.1 
or EUR-MED retrospectively only after verifying that the information 
supplied in the exporter's application complies with that in the 
corresponding file.  
5. Movement certificates EUR.1 or EUR-MED issued retrospectively 
shall be endorsed with the following phrase in English:  
‘ISSUED RETROSPECTIVELY’  
Movement certificates EUR-MED issued retrospectively by application 
of paragraph 2 shall be endorsed with the following phrase in English:  
‘ISSUED RETROSPECTIVELY (Original EUR.1 No ………. [date and 
place of issue]’  
6. The endorsement referred to in paragraph 5 shall be inserted in 
Box 7 of the movement certificate EUR.1 or EUR-MED.  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 53
 
Article 19  
Issue of a duplicate movement certificate EUR.1 or EUR-MED  
1. In the event of theft, loss or destruction of a 
movement certificate EUR.1 or EUR-MED, the exporter may apply to 
the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
 
2. The duplicate issued in this way shall be endorsed with the 
following word in English:  
‘DUPLICATE’  
3. The endorsement referred to in paragraph 2 shall be inserted in 
Box 7 of the duplicate movement certificate EUR.1 or EUR-MED.  
4. The duplicate, which shall bear the date of issue of the original 
movement certificate EUR.1 or EUR-MED, shall take effect as from that date.
 
Article 20  
Issue of movement certificates EUR.1 or EUR-MED on the basis of 
a proof of origin issued or made out previously  
When originating products are placed under the control of a customs 
office in the Community or in Switzerland, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 or EUR-MED for the purpose of 
sending all or some of these products elsewhere within the 
Community or Switzerland. The replacement movement certificate(s) EUR.1 or EUR-MED shall be issued by the customs office under whose control the products are placed.
 
Article 21  
Accounting segregation  
1. Where considerable cost or material difficulties arise in keeping 
separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called ‘accounting 
segregation’ method (hereinafter referred to as the method) to be used 
for managing such stocks.
 
2. The method must be able to ensure that, for a specific reference 
period, the number of products obtained which could be considered as ‘originating’ is the same as that which would have been obtained had there been physical segregation of the stocks.
 
3. The customs authorities may make the grant of authorisation 
referred to in paragraph 1, subject to any conditions deemed appropriate.  
4. The method shall be applied and the application thereof shall be 
recorded on the basis of the general accounting principles applicable in 
the country where the product was manufactured.  
5. The beneficiary of the method may make out or apply for proofs 
of origin, as the case may be, for the quantity of products which may be 
considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.
 
6. The customs authorities shall monitor the use made of the auth ­
orisation and may withdraw it whenever the beneficiary makes improper 
use of the authorisation in any manner whatsoever or fails to fulfil any 
of the other conditions laid down in this Protocol.  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 54
 
Article 22  
Conditions for making out an invoice declaration or an invoice 
declaration EUR-MED  
1. An invoice declaration or an invoice declaration EUR-MED as 
referred to in Article 16(1)(c) may be made out:  
(a) by an approved exporter within the meaning of Article 23,  
or 
(b) by any exporter for any consignment consisting of one or more 
packages containing originating products whose total value does 
not exceed EUR 6 000.  
2. Without prejudice to paragraph 3, an invoice declaration may be 
made out in the following cases:  
— if the products concerned may be considered as products originating 
in the Community, in Switzerland or in one of the other countries referred to in Articles 3(1) and 4(1) with which cumulation is appli ­
cable, without application of cumulation with materials originating 
in one of the countries referred to in Articles 3(2) and 4(2), and 
fulfil the other requirements of this Protocol;
 
— if the products concerned may be considered as products originating 
in one of the countries referred to in Articles 3(2) and 4(2) with 
which cumulation is applicable, without application of cumulation with materials originating in one of the countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol, 
provided a certificate EUR-MED or an invoice declaration 
EUR-MED has been issued in the country of origin.
 
3. An invoice declaration EUR-MED may be made out if the 
products concerned can be considered as products originating in the 
Community, in Switzerland or in one of the other countries referred 
to in Articles 3 and 4 with which cumulation is applicable, fulfil the requirements of this Protocol and:
 
— cumulation was applied with materials originating in one of the 
countries referred to in Articles 3(2) and 4(2), or  
— the products may be used as materials in the context of cumulation 
for the manufacture of products for export to one of the countries 
referred to in Articles 3(2) and 4(2), or  
— the products may be re-exported from the country of destination to 
one of the countries referred to in Articles 3(2) and 4(2).  
4. An invoice declaration EUR-MED shall contain one of the 
following statements in English:  
— if origin has been obtained by application of cumulation with 
materials originating in one or more of the countries referred to in Articles 3 and 4:
 
‘CUMULATION APPLIED WITH …’ (name of the country/coun ­
tries)  
— if origin has been obtained without application of cumulation with 
materials originating in one or more of the countries referred to in 
Articles 3 and 4:  
‘NO CUMULATION APPLIED’  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 55
 
5. The exporter making out an invoice declaration or an invoice 
declaration EUR-MED shall be prepared to submit at any time, at the 
request of the customs authorities of the exporting country, all appro ­
priate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this 
Protocol.
 
6. An invoice declaration or an invoice declaration EUR-MED shall 
be made out by the exporter by typing, stamping or printing on the 
invoice, the delivery note or another commercial document, the declar ­
ation, the texts of which appear in Annexes IVa and b, using one of the linguistic versions set out in these Annexes and in accordance with the 
provisions of the national law of the exporting country. If the 
declaration is handwritten, it shall be written in ink in printed characters.
 
7. Invoice declarations and invoice declarations EUR-MED shall bear 
the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 23 shall not be 
required to sign such declarations provided that he gives the customs 
authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
 
8. An invoice declaration or an invoice declaration EUR-MED may 
be made out by the exporter when the products to which it relates are 
exported, or after exportation on condition that it is presented in the 
importing country at the latest two years after the importation of the products to which it relates.
 
Article 23  
Approved exporter  
1. The customs authorities of the exporting country may authorise 
any exporter (hereinafter referred to as approved exporter) who makes frequent shipments of products under the Agreement to make out invoice declarations or invoice declarations EUR-MED irrespective of 
the value of the products concerned. An exporter seeking such auth ­
orisation shall offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.
 
2. The customs authorities may grant the status of approved exporter 
subject to any conditions which they consider appropriate.  
3. The customs authorities shall grant to the approved exporter a 
customs authorisation number which shall appear on the invoice 
declaration or on the invoice declaration EUR-MED.  
4. The customs authorities shall monitor the use of the authorisation 
by the approved exporter.  
5. The customs authorities may withdraw the authorisation at any 
time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions 
referred to in paragraph 2 or otherwise makes an incorrect use of the 
authorisation.
 
Article 24  
Validity of proof of origin  
1. A proof of origin shall be valid for four months from the date of 
issue in the exporting country and shall be submitted within the said 
period to the customs authorities of the importing country.  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 56
 
2. Proofs of origin which are submitted to the customs authorities of the 
importing country after the final date for presentation specified in paragraph 
1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to excep ­
tional circumstances.
 
3. In other cases of belated presentation, the customs authorities of 
the importing country may accept the proofs of origin where the products have been submitted before the said final date.
 
Article 25  
Submission of proof of origin  
Proofs of origin shall be submitted to the customs authorities of the 
importing country in accordance with the procedures applicable in that 
country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a 
statement from the importer to the effect that the products meet the 
conditions required for the implementation of the Agreement.
 
Article 26  
Importation by instalments  
Where, at the request of the importer and on the conditions laid down 
by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of 
the Harmonised System falling within Sections XVI and XVII or 
headings 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
 
Article 27  
Exemptions from proof of origin  
1. Products sent as small packages from private persons to private 
persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade 
and have been declared as meeting the requirements of this Protocol and 
where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on customs declaration CN22/CN23 or on a sheet of paper annexed to that 
document.
 
2. Imports which are occasional and consist solely of products for the 
personal use of the recipients or travellers or their families shall not be 
considered as imports by way of trade if it is evident from the nature 
and quantity of the products that no commercial purpose is in view.  
3. Furthermore, the total value of these products shall 
not exceed EUR 500 in the case of small packages or EUR 1 200 in 
the case of products forming part of travellers' personal luggage.  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 57
 
Article 28  
Supporting documents  
The documents referred to in Articles 17(3) and 22(5) used for the 
purpose of proving that products covered by a 
movement certificate EUR.1 or EUR-MED or an invoice declaration or invoice declaration EUR-MED may be considered as products orig ­
inating in the Community, in Switzerland or in one of the other 
countries referred to in Articles 3 and 4 and fulfil the other requirements 
of this Protocol may consist  inter alia  of the following:
 
(a) direct evidence of the processes carried out by the exporter or 
supplier to obtain the goods concerned, contained for example in 
his accounts or internal bookkeeping;  
(b) documents proving the originating status of materials used, issued 
or made out in the Community or in Switzerland where these 
documents are used in accordance with national law;  
(c) documents proving the working or processing of materials in the 
Community or in Switzerland, issued or made out in the Community or in Switzerland, where these documents are used in 
accordance with national law;
 
(d) movement certificates EUR.1 or EUR-MED or invoice declarations 
or invoice declarations EUR-MED proving the originating status of 
materials used, issued or made out in the Community or in Swit ­
zerland in accordance with this Protocol, or in one of the other countries referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol;
 
(e) appropriate evidence concerning working or processing undergone 
outside the Community or Switzerland by application of Article 12, proving that the requirements of that Article have been satisfied.
 
Article 29  
Preservation of proof of origin and supporting documents  
1. The exporter applying for the issue of a 
movement certificate EUR.1 or EUR-MED shall keep for at least 
three years the documents referred to in Article 17(3).  
2. The exporter making out an invoice declaration or invoice 
declaration EUR-MED shall keep for at least three years a copy of 
this invoice declaration as well as the documents referred to in 
Article 22(5).  
3. The customs authorities of the exporting country issuing a 
movement certificate EUR.1 or EUR-MED shall keep for at least 
three years the application form referred to in Article 17(2).  
4. The customs authorities of the importing country shall keep for at 
least three years the movement certificates EUR.1 and EUR-MED and 
the invoice declarations and invoice declarations EUR-MED submitted 
to them.  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 58
 
Article 30  
Discrepancies and formal errors  
1. The discovery of slight discrepancies between the statements made 
in the proof of origin and those made in the documents submitted to the 
customs office for the purpose of carrying out the formalities for importing the products shall not  ipso facto  render the proof of origin 
null and void if it is duly established that this document does 
correspond to the products submitted.
 
2. Obvious formal errors such as typing errors on a proof of origin 
should not cause this document to be rejected if these errors are not 
such as to create doubts concerning the correctness of the statements 
made in this document.  
Article 31  
Amounts expressed in euro  
1. For the application of the provisions of Articles 22(1)(b) and 27(3) 
in cases where products are invoiced in a currency other than euro, 
amounts in the national currencies of the Member States of the 
Community, of Switzerland and of the other countries referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
 
2. A consignment shall benefit from the provisions of Articles 
22(1)(b) or 27(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
 
3. The amounts to be used in any given national currency shall be 
the equivalent in that currency of the amounts expressed in euro as at the first working day of October each year. The amounts shall be 
communicated to the Commission of the European Communities by 
15 October and shall apply from 1 January the following year. The Commission of the European Communities shall notify all countries concerned of the relevant amounts.
 
4. A country may round up or down the amount resulting from the 
conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from 
the conversion by more than 5 %. A country may retain unchanged its 
national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an 
increase of less than 15 % in the national currency equivalent. The 
national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value.
 
5. The amounts expressed in euro shall be reviewed by the Joint 
Committee at the request of the Community or of Switzerland. When carrying out this review, the Joint Committee shall consider the desir ­
ability of preserving the effects of the limits concerned in real terms. 
For this purpose, it may decide to modify the amounts expressed in 
euro.  ▼
M75  1972A3722 — EN — 01.04.2012 — 001.001 — 59
 
TITLE VI  
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION  
Article 32  
Mutual assistance  
1. The customs authorities of the Member States of the Community 
and of Switzerland shall provide each other, through the Commission of 
the European Communities, with specimen impressions of stamps used 
in their customs offices for the issue of movement certificates EUR.1 and EUR-MED, and with the addresses of the customs authorities responsible for verifying those certificates, invoice declarations and 
invoice declarations EUR-MED.
 
2. In order to ensure the proper application of this Protocol, the 
Community and Switzerland shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 and EUR-MED, the invoice declarations 
and the invoice declarations EUR-MED and the correctness of the 
information given in these documents.
 
Article 33  
Verification of proofs of origin  
1. Subsequent verifications of proofs of origin shall be carried out at 
random or whenever the customs authorities of the importing country 
have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
 
2. For the purposes of implementing paragraph 1, the customs auth ­
orities of the importing country shall return the 
movement certificate EUR.1 or EUR-MED and the invoice, if it has 
been submitted, the invoice declaration or the invoice declaration EUR-MED, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the 
request for verification. Any documents and information obtained 
suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
 
3. The verification shall be carried out by the customs authorities of 
the exporting country. For this purpose, they shall have the right to call 
for any evidence and to carry out any inspection of the exporter's 
accounts or any other check considered appropriate.  
4. If the customs authorities of the importing country decide to 
suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary 
measures judged necessary.
 
5. The customs authorities requesting the verification shall be 
informed of the results thereof as soon as possible. These results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in the 
Community, in Switzerland or in one of the other countries referred to 
in Articles 3 and 4 and fulfil the other requirements of this Protocol.
 
6. If in cases of reasonable doubt there is no reply within 10 months 
of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs auth ­
orities shall, except in exceptional circumstances, refuse entitlement to 
the preferences.  ▼
M75  1972A3722 — EN — 01.04.2012 — 001.001 — 60
 
Article 34  
Dispute settlement  
Where disputes arise in relation to the verification procedures of 
Article 33 which cannot be settled between the customs authorities 
requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Joint 
Committee.
 
In all cases, the settlement of disputes between the importer and the 
customs authorities of the importing country shall take place under the 
legislation of that country.  
Article 35  
Penalties  
Penalties shall be imposed on any person who draws up, or causes to be 
drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
 
Article 36  
Free zones  
1. The Community and Switzerland shall take all necessary steps to 
ensure that products traded under cover of a proof of origin, which in 
the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
 
2. By way of derogation from paragraph 1, when products orig ­
inating in the Community or in Switzerland are imported into a free zone under cover of a proof of origin and undergo treatment or 
processing, the authorities concerned shall issue a new 
movement certificate EUR.1 or EUR-MED at the exporter's request, if the treatment or processing undergone complies with the provisions of this Protocol.
 
TITLE VII  
CEUTA AND MELILLA  
Article 37  
Application of the Protocol  
1. The term ‘Community’ used in Article 2 does not cover Ceuta and 
Melilla.  
2. Products originating in Switzerland, when imported into Ceuta or 
Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of 
the Community under Protocol 2 of the Act of Accession of the 
Kingdom of Spain and the Portuguese Republic to the European Communities. Switzerland shall grant to imports of products covered by the Agreement and originating in Ceuta and Melilla the same 
customs regime as that which is granted to products imported from 
and originating in the Community.  ▼
M75  1972A3722 — EN — 01.04.2012 — 001.001 — 61
 
3. For the purpose of applying paragraph 2 concerning products 
originating in Ceuta and Melilla, this Protocol shall apply  mutatis 
mutandis  subject to the special conditions set out in Article 38.  
Article 38  
Special conditions  
1. Providing they have been transported directly in accordance with 
Article 13, the following shall be considered as:  
(1) products originating in Ceuta and Melilla:  
(a) products wholly obtained in Ceuta and Melilla;  
(b) products obtained in Ceuta and Melilla in the manufacture of 
which products other than those referred to in (a) are used, provided that:
 
(i) the said products have undergone sufficient working or 
processing within the meaning of Article 6; or that  
(ii) those products originate in Switzerland or in the 
Community, provided that they have been submitted to 
working or processing which goes beyond the operations referred to in Article 7;
 
(2) products originating in Switzerland:  
(a) products wholly obtained in Switzerland;  
(b) products obtained in Switzerland, in the manufacture of which 
products other than those referred to in (a) are used, provided 
that: 
(i) the said products have undergone sufficient working or 
processing within the meaning of Article 6; or that  
(ii) those products originate in Ceuta and Melilla or in the 
Community, provided that they have been submitted to 
working or processing which goes beyond the operations referred to in Article 7.
 
2. Ceuta and Melilla shall be considered as a single territory.  
3. The exporter or his authorised representative shall enter ‘Swit ­
zerland’ and ‘Ceuta and Melilla’ in Box 2 of movement certificates EUR.1 or EUR-MED or on invoice declarations 
or on invoice declarations EUR-MED. In addition, in the case of 
products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or EUR-MED or on invoice declarations or on invoice declarations EUR-MED.
 
4. The Spanish customs authorities shall be responsible for the appli ­
cation of this Protocol in Ceuta and Melilla.  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 62
 
TITLE VIII  
FINAL PROVISIONS  
Article 39  
Amendments to the Protocol  
The Joint Committee may decide to amend the provisions of this 
Protocol.  
Article 40  
Transitional provision for goods in transit or storage  
The provisions of the Agreement may be applied to goods which 
comply with the provisions of this Protocol and which on the date of 
entry into force of this Protocol are either in transit or are in the 
Community or in Switzerland in temporary storage in customs ware ­
houses or in free zones, subject to the submission to the customs auth ­
orities of the importing country, within four months of the said date, of 
a movement certificate EUR.1 or EUR-MED issued retrospectively by 
the customs authorities of the exporting country together with the documents showing that the goods have been transported directly in accordance with Article 13.  ▼
M75  1972A3722 — EN — 01.04.2012 — 001.001 — 63
 
ANNEX I  
INTRODUCTORY NOTES TO THE LIST IN ANNEX II  
Note 1:  
The list sets out the conditions required for all products to be considered as 
sufficiently worked or processed within the meaning of Article 6 of the Protocol.  
Note 2:  
2.1. The first two columns in the list describe the product obtained. The first 
column gives the heading number or chapter number used in the 
Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some 
cases, the entry in the first column is preceded by an ‘ex’, this signifies 
that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.
 
2.2. Where several heading numbers are grouped together in column 1 or a 
chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in 
headings of the chapter or in any of the headings grouped together in 
column 1.
 
2.3. Where there are different rules in the list applying to different products 
within a heading, each indent contains the description of that part of the 
heading covered by the adjacent rules in column 3 or 4.  
2.4. Where, for an entry in the first two columns, a rule is specified in both 
columns 3 and 4, the exporter may opt to apply either the rule set out in 
column 3 or that set out in column 4. If no origin rule is given in column 
4, the rule set out in column 3 is to be applied.  
Note 3:  
3.1. The provisions of Article 6 of the Protocol, concerning products having 
acquired originating status which are used in the manufacture of other 
products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a contracting party.
 
Example:  
An engine of heading 8407, for which the rule states that the value of the 
non-originating materials which may be incorporated may not exceed 40 % 
of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading ex 7224.
 
If this forging has been forged in the Community from a non-originating 
ingot, it has already acquired originating status by virtue of the rule for 
heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of 
the non-originating ingot is thus not taken into account when adding up 
the value of the non-originating materials used.
 ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 64
 
3.2. The rule in the list represents the minimum amount of working or 
processing required, and the carrying-out of more working or processing 
also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, 
the use of such material at an earlier stage of manufacture is allowed, and 
the use of such material at a later stage is not.
 
3.3. Without prejudice to Note 3.2, where a rule uses the expression ‘Manu ­
facture from materials of any heading’, then materials of any heading(s) 
(even materials of the same description and heading as the product) may 
be used, subject, however, to any specific limitations which may also be contained in the rule.
 
However, the expression ‘Manufacture from materials of any heading, 
including other materials of heading ...’ or ‘Manufacture from materials 
of any heading, including other materials of the same heading as the 
product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of 
the list.
 
3.4. When a rule in the list specifies that a product may be manufactured from 
more than one material, this means that one or more materials may be used. It does not require that all be used.
 
Example:  
The rule for fabrics of headings 5208 to 5212 provides that natural fibres 
may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.
 
3.5. Where a rule in the list specifies that a product must be manufactured from 
a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).
 
Example:  
The rule for prepared foods of heading 1904, which specifically excludes 
the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
 
However, this does not apply to products which, although they cannot be 
manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manu ­
facture.
 
Example:  
In the case of an article of apparel of ex Chapter 62 made from non-woven 
materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth — even if non-woven cloths cannot normally be made from yarn. In such cases, 
the starting material would normally be at the stage before yarn — that 
is, the fibre stage.
 ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 65
 
3.6. Where, in a rule in the list, two percentages are given for the maximum 
value of non-originating materials that can be used, then these percentages 
may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be 
exceeded, in relation to the particular materials to which they apply.
 
Note 4:  
4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than 
artificial or synthetic fibres. It is restricted to the stages before spinning 
takes place, including waste, and, unless otherwise specified, includes 
fibres which have been carded, combed or otherwise processed, but not spun.
 
4.2. The term ‘natural fibres’ includes horsehair of heading 0503, silk of 
headings 5002 and 5003, as well as wool fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.
 
4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ 
are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres 
or yarns.
 
4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or 
artificial filament tow, staple fibres or waste, of headings 5501 to 5507.  
Note 5:  
5.1. Where, for a given product in the list, reference is made to this Note, the 
conditions set out in column 3 shall not be applied to any basic textile 
materials used in the manufacture of this product and which, taken 
together, represent 10 % or less of the total weight of all the basic textile materials used (see also Notes 5.3 and 5.4).
 
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to 
mixed products which have been made from two or more basic textile materials.
 
The following are the basic textile materials:  
— silk,  
— wool,  
— coarse animal hair,  
— fine animal hair,  
— horsehair,  
— cotton,  
— paper-making materials and paper,  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 66
 
— 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 polyacrylonitrile,  
— synthetic man-made staple fibres of polyimide,  
— synthetic man-made staple fibres of polytetrafluoroethylene,  
— synthetic man-made staple fibres of poly(phenylene sulphide),  
— synthetic man-made staple fibres of poly(vinyl chloride),  
— other synthetic man-made staple fibres,  
— artificial man-made staple fibres of viscose,  
— other artificial man-made staple fibres,  
— yarn made of polyurethane segmented with flexible segments of poly ­
ether, whether or not gimped,  
— yarn made of polyurethane segmented with flexible segments of poly ­
ester, whether or not gimped,  
— products of heading 5605 (metallised yarn) incorporating strip 
consisting of a core of aluminium foil or of a core of plastic film 
whether or not coated with aluminium powder, of a width not 
exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,
 
— other products of heading 5605.  
Example:  
A yarn, of heading 5205, made from cotton fibres of heading 5203 and 
synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or 
textile pulp) may be used, provided that their total weight does not 
exceed 10 % of the weight of the yarn.
 ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 67
 
Example:  
A woollen fabric, of heading 5112, made from woollen yarn of heading 
5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules 
(which require manufacture from chemical materials or textile pulp), or 
woollen yarn which does not satisfy the origin rules (which require manu ­
facture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their 
total weight does not exceed 10 % of the weight of the fabric.
 
Example:  
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 
5205 and cotton fabric of heading 5210, is a only mixed product if the 
cotton fabric is itself a mixed fabric made from yarns classified in two 
separate headings, or if the cotton yarns used are themselves mixtures.  
Example:  
If the tufted textile fabric concerned had been made from cotton yarn of 
heading 5205 and synthetic fabric of heading 5407, then, obviously, the 
yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.
 
5.3. In the case of products incorporating ‘yarn made of polyurethane 
segmented with flexible segments of polyether, whether or not gimped’, this tolerance is 20 % in respect of this yarn.
 
5.4. In the case of products incorporating ‘strip consisting of a core of 
aluminium foil or of a core of plastic film whether or not coated with 
aluminium powder, of a width not exceeding 5 mm, sandwiched by means 
of a transparent or coloured adhesive between two layers of plastic film’, this tolerance is 30 % in respect of this strip.
 
Note 6:  
6.1. Where, in the list, reference is made to this Note, textile materials (with 
the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be 
used, provided that they are classified in a heading other than that of the 
product and that their value does not exceed 8 % of the ex-works price of the product.
 
6.2. Without prejudice to Note 6.3, materials which are not classified within 
Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles.
 
Example:  
If a rule in the list provides that, for a particular textile item (such as 
trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, 
even though slide-fasteners normally contain textiles.
 
6.3. Where a percentage rule applies, the value of materials which are not 
classified within Chapters 50 to 63 must be taken into account when 
calculating the value of the non-originating materials incorporated.  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 68
 
Note 7:  
7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and 
ex 3403, the ‘specific processes’ are the following:  
(a) vacuum-distillation;  
(b) redistillation by a very thorough fractionation process;  
(c) cracking;  
(d) reforming;  
(e) extraction by means of selective solvents;  
(f) the process comprising all of the following operations: processing with 
concentrated sulphuric acid, oleum or sulphuric anhydride; neutrali ­
sation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
 
(g) polymerisation;  
(h) alkylation;  
(i) isomerisation.  
7.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific 
processes’ are the following:  
(a) vacuum-distillation;  
(b) redistillation by a very thorough fractionation process;  
(c) cracking;  
(d) reforming;  
(e) extraction by means of selective solvents;  
(f) the process comprising all of the following operations: processing 
with concentrated sulphuric acid, oleum or sulphuric anhydride; 
neutralisation with alkaline agents; decolourisation and purification 
with naturally active earth, activated earth, activated charcoal or bauxite;
 
(g) polymerisation;  
(h) alkylation;  
(ij) isomerisation;  
(k) in respect of heavy oils of heading ex 2710 only, desulphurisation 
with hydrogen, resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T 
method);
 
(l) in respect of products of heading 2710 only, deparaffining by a 
process other than filtering;  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 69
 
(m) in respect of heavy oils of heading ex 2710 only, treatment with 
hydrogen, at a pressure of more than 20 bar and a temperature of 
more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubri ­
cating oils of heading ex 2710 (e.g. hydrofinishing or decolour ­
isation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
 
(n) in respect of fuel oils of heading ex 2710 only, atmospheric distil ­
lation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;
 
(o) in respect of heavy oils other than gas oils and fuel oils of heading 
ex 2710 only, treatment by means of a high-frequency electrical brush 
discharge;  
(p) in respect of crude products (other than petroleum jelly, ozokerite, 
lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional cryst ­
allisation.
 
7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and 
ex 3403, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any 
combination of these operations or like operations, do not confer origin.
 ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 70
 
ANNEX II  
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING 
MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING 
STATUS  
The products mentioned in the list may not be all covered by the Agreement. It is, therefore, necessary to consult the 
other parts of the Agreement.  
HS heading  Description of product  Working or processing, carried out on non-originating materials, which 
confers originating status  
(1) (2)  (3) or (4)  
Chapter 1  Live animals  All the animals of Chapter 1 shall 
be wholly obtained  
Chapter 2  Meat and edible meat offal  Manufacture in which all the 
materials of Chapters 1 and 2 
used are wholly obtained  
Chapter 3  Fish and crustaceans, molluscs 
and other aquatic invertebrates  Manufacture in which all the 
materials of Chapter 3 used are wholly obtained
 
ex Chapter 4  Dairy produce; birds’ eggs; 
natural honey; edible products of 
animal origin, not elsewhere 
specified or included; except for:  Manufacture in which all the 
materials of Chapter 4 used are 
wholly obtained  
0403  Buttermilk, curdled milk and 
cream, yoghurt, kephir and other 
fermented or acidified milk and cream, whether or not concen ­
trated or containing added sugar 
or other sweetening matter or 
flavoured or containing added fruit, nuts or cocoa
 Manufacture in which: 
— all the materials of Chapter 4 
used are wholly obtained, 
— all the fruit juice (except that 
of pineapple, lime or grape ­
fruit) of heading 2009 used 
is originating, and 
— the value of all the materials 
of Chapter 17 used does not 
exceed 30 % of the ex-works 
price of the product  
ex Chapter 5  Products of animal origin, not 
elsewhere specified or included; except for:
 Manufacture in which all the 
materials of Chapter 5 used are wholly obtained
 
ex 0502  Prepared pigs’, hogs’ or boars’ 
bristles and hair  Cleaning, disinfecting, sorting 
and straightening of bristles and hair
 
Chapter 6  Live trees and other plants; bulbs, 
roots and the like; cut flowers 
and ornamental foliage  Manufacture in which: 
— all the materials of Chapter 6 
used are wholly obtained, and 
— the value of all the materials 
used does not exceed 50 % 
of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 71
 
(1) (2)  (3) or (4)  
Chapter 7  Edible vegetables and certain 
roots and tubers  Manufacture in which all the 
materials of Chapter 7 used are wholly obtained
 
Chapter 8  Edible fruit and nuts; peel of 
citrus fruits or melons  Manufacture in which: 
— all the fruit and nuts used are 
wholly obtained, and 
— the value of all the materials 
of Chapter 17 used does not 
exceed 30 % of the value of 
the ex-works price of the product
 
ex Chapter 9  Coffee, tea, maté and spices; 
except for:  Manufacture in which all the 
materials of Chapter 9 used are 
wholly obtained  
0901  Coffee, whether or not roasted or 
decaffeinated; coffee husks and 
skins; coffee substitutes containing 
coffee in any proportion  Manufacture from materials of 
any heading  
0902  Tea, whether or not flavoured  Manufacture from materials of 
any heading  
ex 0910  Mixtures of spices  Manufacture from materials of 
any heading  
Chapter 10  Cereals  Manufacture in which all the 
materials of Chapter 10 used are 
wholly obtained  
ex Chapter 11  Products of the milling industry; 
malt; starches; inulin; wheat gluten; except for:
 Manufacture in which all the 
cereals, edible vegetables, roots and tubers of heading 0714 or 
fruit used are wholly obtained
 
ex 1106  Flour, meal and powder of the 
dried, shelled leguminous vegetables of heading 0713
 Drying and milling of 
leguminous vegetables of heading 0708
 
Chapter 12  Oil seeds and oleaginous fruits; 
miscellaneous grains, seeds and 
fruit; industrial or medicinal plants; straw and fodder
 Manufacture in which all the 
materials of Chapter 12 used are 
wholly obtained  
1301  Lac; natural gums, resins, 
gum-resins and oleoresins (for 
example, balsams)  Manufacture in which the value 
of all the materials of heading 
1301 used does not exceed 
50 % of the ex-works price of the product
 
1302  Vegetable saps and extracts; 
pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, 
whether or not modified, derived 
from vegetable products:
 
— Mucilages and thickeners, 
modified, derived from 
vegetable products  Manufacture from non-modified 
mucilages and thickeners  
— Other  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 72
 
(1) (2)  (3) or (4)  
Chapter 14  Vegetable plaiting materials; 
vegetable products not elsewhere specified or included
 Manufacture in which all the 
materials of Chapter 14 used are wholly obtained
 
ex Chapter 15  Animal or vegetable fats and oils 
and their cleavage products; prepared edible fats; animal or 
vegetable waxes; except for:
 Manufacture from materials of 
any heading, except that of the product
 
1501  Pig fat (including lard) and 
poultry fat, other than that of 
heading 0209 or 1503:  
— Fats from bones or waste  Manufacture from materials of 
any heading, except those of heading 0203, 0206 or 0207 or 
bones of heading 0506
 
— Other  Manufacture from meat or edible 
offal of swine of heading 0203 or 0206 or of meat and edible offal 
of poultry of heading 0207
 
1502  Fats of bovine animals, sheep or 
goats, other than those of heading 1503
 
— Fats from bones or waste  Manufacture from materials of 
any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506
 
— Other  Manufacture in which all the 
materials of Chapter 2 used are wholly obtained
 
1504  Fats and oils and their fractions, 
of fish or marine mammals, 
whether or not refined, but not chemically modified:
 
— Solid fractions  Manufacture from materials of 
any heading, including other 
materials of heading 1504  
— Other  Manufacture in which all the 
materials of Chapters 2 and 3 
used are wholly obtained  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 73
 
(1) (2)  (3) or (4)  
ex 1505  Refined lanolin  Manufacture from crude wool 
grease of heading 1505  
1506  Other animal fats and oils and 
their fractions, whether or not 
refined, but not chemically modi ­
fied: 
— Solid fractions  Manufacture from materials of 
any heading, including other materials of heading 1506
 
— Other  Manufacture in which all the 
materials of Chapter 2 used are 
wholly obtained  
1507 to 
1515  Vegetable oils and their fractions:  
— Soya, ground nut, palm, 
copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions 
of jojoba oil and oils for 
technical or industrial uses other than the manufacture of foodstuffs for human 
consumption
 Manufacture from materials of 
any heading, except that of the product
 
— Solid fractions, except for 
that of jojoba oil  Manufacture from other materials 
of headings 1507 to 1515  
— Other  Manufacture in which all the 
vegetable materials used are wholly obtained
 
1516  Animal or vegetable fats and oils 
and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or 
elaidinised, whether or not 
refined, but not further prepared
 Manufacture in which: 
— all the materials of Chapter 2 
used are wholly obtained, and 
— all the vegetable materials 
used are wholly obtained. However, materials of headings 1507, 1508, 1511 
and 1513 may be used
 
1517  Margarine; edible mixtures or 
preparations of animal or 
vegetable fats or oils or of 
fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of 
heading 1516
 Manufacture in which: 
— all the materials of Chapters 
2 and 4 used are wholly 
obtained, and 
— all the vegetable materials 
used are wholly obtained. 
However, materials of 
headings 1507, 1508, 1511 and 1513 may be used
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 74
 
(1) (2)  (3) or (4)  
Chapter 16  Preparations of meat, of fish or of 
crustaceans, molluscs or other 
aquatic invertebrates  Manufacture: 
— from animals of Chapter 1, 
and/or 
— in which all the materials of 
Chapter 3 used are wholly 
obtained  
ex Chapter 17  Sugars and sugar confectionery; 
except for:  Manufacture from materials of 
any heading, except that of the product
 
ex 1701  Cane or beet sugar and 
chemically pure sucrose, in solid 
form, containing added 
flavouring or colouring matter  Manufacture in which the value 
of all the materials of Chapter 
17 used does not exceed 30 % 
of the ex-works price of the product
 
1702  Other sugars, including 
chemically pure lactose, maltose, glucose and fructose, in solid 
form; sugar syrups not containing 
added flavouring or colouring matter; artificial honey, whether or not mixed with natural 
honey; caramel:
 
— Chemically-pure maltose and 
fructose  Manufacture from materials of 
any heading, including other 
materials of heading 1702  
— Other sugars in solid form, 
containing added flavouring or colouring matter
 Manufacture in which the value 
of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the 
product
 
— Other  Manufacture in which all the 
materials used are originating  
ex 1703  Molasses resulting from the 
extraction or refining of sugar, containing added flavouring or colouring matter
 Manufacture in which the value 
of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the 
product
 
1704  Sugar confectionery (including 
white chocolate), not containing 
cocoa  Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials of Chapter 17 used 
does not exceed 30 % of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 75
 
(1) (2)  (3) or (4)  
Chapter 18  Cocoa and cocoa preparations  Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials of Chapter 17 used 
does not exceed 30 % of the ex-works price of the product
 
1901  Malt extract; food preparations of 
flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by 
weight of cocoa calculated on a 
totally defatted basis, not elsewhere specified or included; food preparations of goods of 
headings 0401 to 0404, not 
containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally 
defatted basis, not elsewhere 
specified or included:
 
— Malt extract  Manufacture from cereals of 
Chapter 10  
— Other  Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials of Chapter 17 used 
does not exceed 30 % of the 
ex-works price of the product  
1902  Pasta, whether or not cooked or 
stuffed (with meat or other 
substances) or otherwise 
prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; 
couscous, whether or not 
prepared:
 
— Containing 20 % or less by 
weight of meat, meat offal, fish, crustaceans or molluscs
 Manufacture in which all the 
cereals and derivatives (except durum wheat and its derivatives) 
used are wholly obtained
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 76
 
(1) (2)  (3) or (4)  
— Containing more than 20 % 
by weight of meat, meat 
offal, fish, crustaceans or molluscs
 Manufacture in which: 
— all the cereals and their 
derivatives (except durum wheat and its derivatives) 
used are wholly obtained, 
and 
— all the materials of Chapters 
2 and 3 used are wholly obtained
 
1903  Tapioca and substitutes therefore 
prepared from starch, in the form of flakes, grains, pearls, siftings 
or similar forms
 Manufacture from materials of 
any heading, except potato starch of heading 1108
 
1904  Prepared foods obtained by the 
swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than 
maize (corn)) in grain form or 
in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or 
otherwise prepared, not 
elsewhere specified or included
 Manufacture: 
— from materials of any 
heading, except those of 
heading 1806, 
— in which all the cereals and 
flour (except durum wheat 
and Zea indurata maize, and their derivatives) used are wholly obtained, and 
— in which the value of all the 
materials of Chapter 17 used does not exceed 30 % of the 
ex-works price of the product
 
1905  Bread, pastry, cakes, biscuits and 
other bakers’ wares, whether or not containing cocoa; communion wafers, empty 
cachets of a kind suitable for 
pharmaceutical use, sealing wafers, rice paper and similar products
 Manufacture from materials of 
any heading, except those of Chapter 11
 
ex Chapter 20  Preparations of vegetables, fruit, 
nuts or other parts of plants; except for:
 Manufacture in which all the 
fruit, nuts or vegetables used are wholly obtained
 
ex 2001  Yams, sweet potatoes and similar 
edible parts of plants containing 
5 % or more by weight of starch, 
prepared or preserved by vinegar or acetic acid
 Manufacture from materials of 
any heading, except that of the 
product  
ex 2004 and 
ex 2005  Potatoes in the form of flour, 
meal or flakes, prepared or preserved otherwise than by 
vinegar or acetic acid
 Manufacture from materials of 
any heading, except that of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 77
 
(1) (2)  (3) or (4)  
2006  Vegetables, fruit, nuts, fruit-peel 
and other parts of plants, 
preserved by sugar (drained, glacé or crystallised)
 Manufacture in which the value 
of all the materials of Chapter 
17 used does not exceed 30 % of the ex-works price of the product
 
2007  Jams, fruit jellies, marmalades, 
fruit or nut purée and fruit or 
nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
 Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials of Chapter 17 used 
does not exceed 30 % of the 
ex-works price of the product
 
ex 2008  — Nuts, not containing added 
sugar or spirits  Manufacture in which the value 
of all the originating nuts and oil seeds of headings 0801, 
0802 and 1202 to 1207 used 
exceeds 60 % of the ex-works price of the product
 
— Peanut butter; mixtures based 
on cereals; palm hearts; 
maize (corn)  Manufacture from materials of 
any heading, except that of the 
product  
— Other except for fruit and 
nuts cooked otherwise than by steaming or boiling in water, not containing added 
sugar, frozen
 Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials of Chapter 17 used 
does not exceed 30 % of the ex-works price of the product
 
2009  Fruit juices (including grape 
must) and vegetable juices, unfer ­
mented and not containing added 
spirit, whether or not containing added sugar or other sweetening matter
 Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials of Chapter 17 used does not exceed 30 % of the 
ex-works price of the product
 
ex Chapter 21  Miscellaneous edible prepara ­
tions; except for:  Manufacture from materials of 
any heading, except that of the 
product  
2101  Extracts, essences and concen ­
trates, of coffee, tea or maté and preparations with a basis of these products or with a basis of 
coffee, tea or maté; roasted 
chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
 Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which all the chicory used 
is wholly obtained
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 78
 
(1) (2)  (3) or (4)  
2103  Sauces and preparations therefor; 
mixed condiments and mixed 
seasonings; mustard flour and meal and prepared mustard:
 
— Sauces and preparations 
therefor; mixed condiments and mixed seasonings
 Manufacture from materials of 
any heading, except that of the product. However, mustard flour 
or meal or prepared mustard may 
be used
 
— Mustard flour and meal and 
prepared mustard  Manufacture from materials of 
any heading  
ex 2104  Soups and broths and prep ­
arations therefor  Manufacture from materials of 
any heading, except prepared or 
preserved vegetables of headings 
2002 to 2005  
2106  Food preparations not elsewhere 
specified or included  Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials of Chapter 17 used 
does not exceed 30 % of the ex-works price of the product
 
ex Chapter 22  Beverages, spirits and vinegar; 
except for:  Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which all the grapes or 
materials derived from 
grapes used are wholly obtained
 
2202  Waters, including mineral waters 
and aerated waters, containing added sugar or other sweetening 
matter or flavoured, and other 
non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
 Manufacture: 
— from materials of any 
heading, except that of the 
product, 
— in which the value of all the 
materials of Chapter 17 used does not exceed 30 % of the ex-works price of the 
product, and 
— in which all the fruit juice 
used (except that of pine ­
apple, lime or grapefruit) is 
originating
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 79
 
(1) (2)  (3) or (4)  
2207  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
80 % vol or higher; ethyl 
alcohol and other spirits, denatured, of any strength
 Manufacture: 
— from materials of any 
heading, except heading 
2207 or 2208, and 
— in which all the grapes or 
materials derived from grapes used are wholly 
obtained or, if all the other 
materials used are already originating, arrack may be used up to a limit of 5 % 
by volume
 
2208  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
less than 80 % vol; spirits, liqueurs and other spirituous beverages
 Manufacture: 
— from materials of any 
heading, except heading 
2207 or 2208, and 
— in which all the grapes or 
materials derived from 
grapes used are wholly 
obtained or, if all the other materials used are already originating, arrack may be 
used up to a limit of 5 % 
by volume
 
ex Chapter 23  Residues and waste from the 
food industries; prepared animal fodder; except for:
 Manufacture from materials of 
any heading, except that of the product
 
ex 2301  Whale meal; flours, meals and 
pellets of fish or of crustaceans, 
molluscs or other aquatic invert ­
ebrates, unfit for human consumption
 Manufacture in which all the 
materials of Chapters 2 and 3 
used are wholly obtained  
ex 2303  Residues from the manufacture of 
starch from maize (excluding concentrated steeping liquors), of 
a protein content, calculated on 
the dry product, exceeding 40 % by weight
 Manufacture in which all the 
maize used is wholly obtained  
ex 2306  Oil cake and other solid residues 
resulting from the extraction of olive oil, containing more than 3 % of olive oil
 Manufacture in which all the 
olives used are wholly obtained  
2309  Preparations of a kind used in 
animal feeding  Manufacture in which: 
— all the cereals, sugar or 
molasses, meat or milk used 
are originating, and 
— all the materials of Chapter 3 
used are wholly obtained  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 80
 
(1) (2)  (3) or (4)  
ex Chapter 24  Tobacco and manufactured 
tobacco substitutes; except for:  Manufacture in which all the 
materials of Chapter 24 used are wholly obtained
 
2402  Cigars, cheroots, cigarillos and 
cigarettes, of tobacco or of 
tobacco substitutes  Manufacture in which at least 
70 % by weight of the unmanu ­
factured tobacco or tobacco refuse of heading 2401 used is originating
 
ex 2403  Smoking tobacco  Manufacture in which at least 
70 % by weight of the unmanu ­
factured tobacco or tobacco refuse of heading 2401 used is originating
 
ex Chapter 25  Salt; sulphur; earths and stone; 
plastering materials, lime and 
cement; except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 2504  Natural crystalline graphite, with 
enriched carbon content, purified and ground
 Enriching of the carbon content, 
purifying and grinding of crude crystalline graphite
 
ex 2515  Marble, merely cut, by sawing or 
otherwise, into blocks or slabs of 
a rectangular (including square) shape, of a thickness not 
exceeding 25 cm
 Cutting, by sawing or otherwise, 
of marble (even if already sawn) 
of a thickness exceeding 25 cm  
ex 2516  Granite, porphyry, basalt, 
sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks 
or slabs of a rectangular 
(including square) shape, of a thickness not exceeding 25 cm
 Cutting, by sawing or otherwise, 
of stone (even if already sawn) of a thickness exceeding 25 cm
 
ex 2518  Calcined dolomite  Calcination of dolomite not 
calcined  
ex 2519  Crushed natural magnesium 
carbonate (magnesite), in hermetically-sealed containers, 
and magnesium oxide, whether 
or not pure, other than fused magnesia or dead-burned (sin ­
tered) magnesia
 Manufacture from materials of 
any heading, except that of the product. However, natural 
magnesium carbonate (magnesite) 
may be used
 
ex 2520  Plasters specially prepared for 
dentistry  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex-works price of the product
 
ex 2524  Natural asbestos fibres  Manufacture from asbestos 
concentrate  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 81
 
(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 from materials of 
any heading, except that of the 
product  
ex Chapter 27  Mineral fuels, mineral oils and 
products of their distillation; bituminous substances; mineral waxes; except for:
 Manufacture from materials of 
any heading, except that of the product
 
ex 2707  Oils in which the weight of the 
aromatic constituents exceeds that of the non-aromatic constituents, 
being oils similar to mineral oils 
obtained by distillation of high temperature coal tar, of which 
more than 65 % by volume 
distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), 
for use as power or heating fuels
 Operations of refining and/or one 
or more specific process(es) (  1 ) 
or Other operations in which all the 
materials used are classified 
within a heading other than that of the product. However, 
materials of the same heading as 
the product may be used, provided that their total value does not exceed 50 % of the 
ex-works price of the product
 
ex 2709  Crude oils obtained from 
bituminous minerals  Destructive distillation of 
bituminous materials  
2710  Petroleum oils and oils obtained 
from bituminous materials, other than crude; preparations not 
elsewhere specified or included, 
containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous 
materials, these oils being the 
basic constituents of the prepara ­
tions; waste oils
 Operations of refining and/or one 
or more specific process(es) (  2 ) 
or Other operations in which all the 
materials used are classified 
within a heading other than that of the product. However, materials of the same heading as 
the product may be used, 
provided that their total value does not exceed 50 % of the 
ex-works price of the product
 
2711  Petroleum gases and other 
gaseous hydrocarbons  Operations of refining and/or one 
or more specific process(es) (  2 ) 
or 
Other operations in which all the 
materials used are classified within a heading other than that of the product. However, 
materials of the same heading as 
the product may be used, provided that their total value does not exceed 50 % of the 
ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 82
 
(1) (2)  (3) or (4)  
2712  Petroleum jelly; paraffin wax, 
microcrystalline petroleum wax, 
slack wax, ozokerite, lignite wax, peat wax, other mineral 
waxes, and similar products 
obtained by synthesis or by other processes, whether or not coloured
 Operations of refining and/or one 
or more specific process(es) (  2 ) 
or Other operations in which all the 
materials used are classified 
within a heading other than that 
of the product. However, materials of the same heading as the product may be used, 
provided that their total value 
does not exceed 50 % of the ex-works price of the product
 
2713  Petroleum coke, petroleum 
bitumen and other residues of 
petroleum oils or of oils 
obtained from bituminous materials
 Operations of refining and/or one 
or more specific process(es) (  1 ) 
or 
Other operations in which all the 
materials used are classified within a heading other than that of the product. However, 
materials of the same heading as 
the product may be used, provided that their total value does not exceed 50 % of the 
ex-works price of the product
 
2714  Bitumen and asphalt, natural; 
bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
 Operations of refining and/or one 
or more specific process(es) (  1 ) 
or Other operations in which all the 
materials used are classified 
within a heading other than that 
of the product. However, materials of the same heading as the product may be used, 
provided that their total value 
does not exceed 50 % of the ex-works price of the product
 
2715  Bituminous mixtures based on 
natural asphalt, on natural 
bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous 
mastics, cut-backs)
 Operations of refining and/or one 
or more specific process(es) (  1 ) 
or Other operations in which all the 
materials used are classified within a heading other than that 
of the product. However, 
materials of the same heading as the product may be used, provided that their total value 
does not exceed 50 % of the 
ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 83
 
(1) (2)  (3) or (4)  
ex Chapter 28  Inorganic chemicals; organic or 
inorganic compounds of 
precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
 Manufacture from materials of 
any heading, except that of the 
product. However, materials of the same heading as the product may be used, provided that their 
total value does not exceed 20 % 
of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
ex 2805  ‘Mischmetall’  Manufacture by electrolytic or 
thermal treatment in which the value of all the materials used 
does not exceed 50 % of the 
ex-works price of the product
 
ex 2811  Sulphur trioxide  Manufacture from sulphur 
dioxide  Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 
ex 2833  Aluminium sulphate  Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 2840  Sodium perborate  Manufacture from disodium tetra ­
borate pentahydrate  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
ex 2852  Mercury compounds of internal 
ethers and their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives  Manufacture from materials of 
any heading. However, the value 
of all the materials of heading 
2909 used shall not exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
Mercury compounds of nucleic 
acids and their salts, whether or 
not chemically defined; other 
heterocyclic compounds  Manufacture from materials of 
any heading. However, the value 
of all the materials of headings 
2852, 2932, 2933 and 2934 used shall not exceed 20 % of 
the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
ex Chapter 29  Organic chemicals; except for:  Manufacture from materials of 
any heading, except that of the product. However, materials of 
the same heading as the product 
may be used, provided that their total value does not exceed 20 % of the ex-works price of the 
product
 Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 84
 
(1) (2)  (3) or (4)  
ex 2901  Acyclic hydrocarbons for use as 
power or heating fuels  Operations of refining and/or one 
or more specific process(es) (  1 ) 
or Other operations in which all the 
materials used are classified within a heading other than that 
of the product. However, 
materials of the same heading as the product may be used, provided that their total value 
does not exceed 50 % of the 
ex-works price of the product
 
ex 2902  Cyclanes and cyclenes (other 
than azulenes), benzene, toluene, xylenes, for use as power or 
heating fuels
 Operations of refining and/or one 
or more specific process(es) (  1 ) 
or Other operations in which all the 
materials used are classified 
within a heading other than that of the product. However, materials of the same heading as 
the product may be used, 
provided that their total value does not exceed 50 % of the ex-works price of the product
 
ex 2905  Metal alcoholates of alcohols of 
this heading and of ethanol  Manufacture from materials of 
any heading, including other 
materials of heading 2905. However, metal alcoholates of this heading may be used, 
provided that their total value 
does not exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
2915  Saturated acyclic monocarboxylic 
acids and their anhydrides, 
halides, peroxides and peroxy ­
acids; their halogenated, sulphonated, nitrated or nitrosated derivatives
 Manufacture from materials of 
any heading. However, the value 
of all the materials of headings 
2915 and 2916 used shall not exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
ex 2932  — Internal ethers and their halo ­
genated, sulphonated, 
nitrated or nitrosated deriva ­
tives  Manufacture from materials of 
any heading. However, the value 
of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of 
the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
— Cyclic acetals and internal 
hemiacetals and their halo ­
genated, sulphonated, nitrated or nitrosated deriva ­
tives
 Manufacture from materials of 
any heading  Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 85
 
(1) (2)  (3) or (4)  
2933  Heterocyclic compounds with 
nitrogen hetero-atom(s) only  Manufacture from materials of 
any heading. However, the value 
of all the materials of headings 
2932 and 2933 used shall not exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
2934  Nucleic acids and their salts, 
whether or not chemically defined; other heterocyclic 
compounds
 Manufacture from materials of 
any heading. However, the value of all the materials of headings 
2932, 2933 and 2934 used shall 
not exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 
ex 2939  Concentrates of poppy straw 
containing not less than 50 % by weight of alkaloids
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 30  Pharmaceutical products; except 
for: Manufacture from materials of 
any heading, except that of the product. However, materials of the same heading as the product 
may be used, provided that their 
total value does not exceed 20 % of the ex-works price of the product
 
3002  Human blood; animal blood 
prepared for therapeutic, prophy ­
lactic or diagnostic uses; antisera 
and other blood fractions and 
modified immunological products, whether or not obtained by means of biotech ­
nological processes; vaccines, 
toxins, cultures of micro-organisms (excluding yeasts) and similar products:
 
— Products consisting of two or 
more constituents which 
have been mixed together 
for therapeutic or prophy ­
lactic uses or unmixed products for these uses, put 
up in measured doses or in 
forms or packings for retail sale
 Manufacture from materials of 
any heading, including other 
materials of heading 3002. 
However, materials of the same description as the product may be used, provided that their total 
value does not exceed 20 % of 
the ex-works price of the product
 
— Other  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 86
 
(1) (2)  (3) or (4)  
— — Human blood  Manufacture from materials of 
any heading, including other materials of heading 3002. 
However, materials of the same 
description as the product may be used, provided that their total value does not exceed 20 % of 
the ex-works price of the product
 
— — Animal blood prepared 
for therapeutic or prophy ­
lactic uses  Manufacture from materials of 
any heading, including other materials of heading 3002. 
However, materials of the same 
description as the product may be used, provided that their total value does not exceed 20 % of 
the ex-works price of the product
 
— — Blood fractions other than 
antisera, haemoglobin, 
blood globulins and 
serum globulins  Manufacture from materials of 
any heading, including other 
materials of heading 3002. 
However, materials of the same description as the product may be used, provided that their total 
value does not exceed 20 % of 
the ex-works price of the product
 
— — Haemoglobin, blood 
globulins and serum 
globulins  Manufacture from materials of 
any heading, including other 
materials of heading 3002. 
However, materials of the same description as the product may be used, provided that their total 
value does not exceed 20 % of 
the ex-works price of the product
 
— — Other  Manufacture from materials of 
any heading, including other 
materials of heading 3002. However, materials of the same description as the product may 
be used, provided that their total 
value does not exceed 20 % of the ex-works price of the product
 
3003 and 
3004  Medicaments (excluding goods of 
heading 3002, 3005 or 3006):  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 87
 
(1) (2)  (3) or (4)  
— Obtained from amikacin of 
heading 2941  Manufacture from materials of 
any heading, except that of the 
product. However, materials of headings 3003 and 3004 may be 
used, provided that their total 
value does not exceed 20 % of the ex-works price of the product
 
— Other  Manufacture: 
— from materials of any 
heading, except that of the 
product. However, materials 
of headings 3003 and 3004 may be used, provided that their total value does not 
exceed 20 % of the ex-works 
price of the product, and 
— in which the value of all the 
materials used does not 
exceed 50 % of the ex-works 
price of the product
 
ex 3006  — Waste pharmaceuticals 
specified in Note 4(k) to this chapter
 The origin of the product in its 
original classification shall be retained
 
— Sterile surgical or dental 
adhesion barriers, whether or not absorbable:
 
— made of plastics  Manufacture in which the value 
of all the materials of Chapter 
39 used does not exceed 20 % 
of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 
— made of fabrics  Manufacture from (  3 ): 
— natural fibres, — man-made staple fibres, not 
carded or combed or otherwise 
processed for spinning, 
or — chemical materials or textile 
pulp
 
— Appliances identifiable for 
ostomy use  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 88
 
(1) (2)  (3) or (4)  
ex Chapter 31  Fertilisers; except for:  Manufacture from materials of 
any heading, except that of the product. However, materials of the same heading as the product 
may be used, provided that their 
total value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
ex 3105  Mineral or chemical fertilisers 
containing two or three of the 
fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this 
chapter, in tablets or similar 
forms or in packages of a gross weight not exceeding 10 kg, except for: 
— sodium nitrate 
— calcium cyanamide — potassium sulphate — magnesium potassium sulphate
 Manufacture: 
— from materials of any 
heading, except that of the product. However, materials of the same heading as the 
product may be used, 
provided that their total value does not exceed 20 % of the ex-works price of the 
product, and 
— in which the value of all the 
materials used does not exceed 50 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
ex Chapter 32  Tanning or dyeing extracts; 
tannins and their derivatives; dyes, pigments and other colouring matter; paints and 
varnishes; putty and other 
mastics; inks; except for:
 Manufacture from materials of 
any heading, except that of the product. However, materials of the same heading as the product 
may be used, provided that their 
total value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
ex 3201  Tannins and their salts, ethers, 
esters and other derivatives  Manufacture from tanning 
extracts of vegetable origin  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
3205  Colour lakes; preparations as 
specified in Note 3 to this chapter based on colour lakes (
 4 ) Manufacture from materials of 
any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may 
be used, provided that their total 
value does not exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 89
 
(1) (2)  (3) or (4)  
ex Chapter 33  Essential oils and resinoids; 
perfumery, cosmetic or toilet 
preparations; except for:  Manufacture from materials of 
any heading, except that of the 
product. However, materials of the same heading as the product may be used, provided that their 
total value does not exceed 20 % 
of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
3301  Essential oils (terpeneless or not), 
including concretes and 
absolutes; resinoids; extracted 
oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, 
obtained by enfleurage or macer ­
ation; terpenic by-products of the deterpenation of essential oils; 
aqueous distillates and aqueous 
solutions of essential oils
 Manufacture from materials of 
any heading, including materials 
of a different ‘group’ (  5 ) in this 
heading. However, materials of the same group as the product may be used, provided that their 
total value does not exceed 20 % 
of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
ex Chapter 34  Soap, organic surface-active 
agents, washing preparations, 
lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles 
and similar articles, modelling 
pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for:
 Manufacture from materials of 
any heading, except that of the 
product. However, materials of the same heading as the product may be used, provided that their 
total value does not exceed 20 % 
of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
ex 3403  Lubricating preparations 
containing less than 70 % by 
weight of petroleum oils or oils obtained from bituminous minerals
 Operations of refining and/or one 
or more specific process(es) (  1 ) 
or 
Other operations in which all the 
materials used are classified within a heading other than that of the product. However, 
materials of the same heading as 
the product may be used, provided that their total value does not exceed 50 % of the 
ex-works price of the product
 
3404  Artificial waxes and prepared 
waxes:  
— With a basis of paraffin, 
petroleum waxes, waxes obtained from bituminous 
minerals, slack wax or scale 
wax
 Manufacture from materials of 
any heading, except that of the product. However, materials of 
the same heading as the product 
may be used, provided that their total value does not exceed 50 % of the ex-works price of the 
product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 90
 
(1) (2)  (3) or (4)  
— Other  Manufacture from materials of 
any heading, except: 
— hydrogenated oils having the 
character of waxes of heading 1516, 
— fatty acids not chemically 
defined or industrial fatty 
alcohols having the character 
of waxes of heading 3823, and 
— materials of heading 3404 
However, these materials may be 
used, provided that their total 
value does not exceed 20 % of 
the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
ex Chapter 35  Albuminoidal substances; 
modified starches; glues; 
enzymes; except for:  Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their total value does not exceed 20 % 
of the ex-works price of the 
product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
3505  Dextrins and other modified 
starches (for example, preg ­
elatinised or esterified starches); glues based on starches, or on 
dextrins or other modified 
starches:
 
— Starch ethers and esters  Manufacture from materials of 
any heading, including other materials of heading 3505
 Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 
— Other  Manufacture from materials of 
any heading, except those of heading 1108
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
ex 3507  Prepared enzymes not elsewhere 
specified or included  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 91
 
(1) (2)  (3) or (4)  
Chapter 36  Explosives; pyrotechnic products; 
matches; pyrophoric alloys; 
certain combustible preparations  Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their total value does not exceed 20 % 
of the ex-works price of the 
product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
ex Chapter 37  Photographic or cinematographic 
goods; except for:  Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their total value does not exceed 20 % 
of the ex-works price of the 
product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
3701  Photographic plates and film in 
the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant 
print film in the flat, sensitised, 
unexposed, whether or not in packs:
 
— Instant print film for colour 
photography, in packs  Manufacture from materials of 
any heading, except those of headings 3701 and 3702. However, materials of heading 
3702 may be used, provided 
that their total value does not exceed 30 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
— Other  Manufacture from materials of 
any heading, except those of 
headings 3701 and 3702. 
However, materials of headings 3701 and 3702 may be used, provided that their total value 
does not exceed 20 % of the 
ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
3702  Photographic film in rolls, sensi ­
tised, unexposed, of any material other than paper, paperboard or textiles; instant print film in 
rolls, sensitised, unexposed
 Manufacture from materials of 
any heading, except those of headings 3701 and 3702
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 92
 
(1) (2)  (3) or (4)  
3704  Photographic plates, film paper, 
paperboard and textiles, exposed but not developed
 Manufacture from materials of 
any heading, except those of headings 3701 to 3704
 Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 
ex Chapter 38  Miscellaneous chemical products; 
except for:  Manufacture from materials of 
any heading, except that of the product. However, materials of 
the same heading as the product 
may be used, provided that their total value does not exceed 20 % of the ex-works price of the 
product
 Manufacture in which the 
value of all the materials used does not exceed 40 % 
of the ex-works price of the 
product
 
ex 3801  — Colloidal graphite in 
suspension in oil and 
semi-colloidal graphite; 
carbonaceous pastes for elec ­
trodes  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the 
ex-works price of the product  
— Graphite in paste form, being 
a mixture of more than 30 % by weight of graphite with mineral oils
 Manufacture in which the value 
of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of 
the product
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
ex 3803  Refined tall oil  Refining of crude tall oil  Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
ex 3805  Spirits of sulphate turpentine, 
purified  Purification by distillation or 
refining of raw spirits of sulphate turpentine
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
ex 3806  Ester gums  Manufacture from resin acids  Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
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
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 93
 
(1) (2)  (3) or (4)  
3808  Insecticides, rodenticides, fungi ­
cides, herbicides, anti-sprouting 
products and plant-growth regu ­
lators, disinfectants and similar products, put up in forms or packings for retail sale or as 
preparations or articles (for 
example, sulphur-treated bands, wicks and candles, and fly-papers)
 Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the 
ex-works price of the products  
3809  Finishing agents, dye carriers to 
accelerate the dyeing or fixing of dyestuffs and other products 
and preparations (for example, 
dressings and mordants), of a kind used in the textile, paper, leather or like industries, not 
elsewhere specified or included
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the 
ex-works price of the products
 
3810  Pickling preparations for metal 
surfaces; fluxes and other 
auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding 
powders and pastes consisting of 
metal and other materials; prep ­
arations of a kind used as cores or coatings for welding electrodes 
or rods
 Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex-works price of the products
 
3811  Anti-knock preparations, 
oxidation inhibitors, gum 
inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for 
mineral oils (including gasoline) 
or for other liquids used for the same purposes as mineral oils:
 
— Prepared additives for lubri ­
cating oil, containing petroleum oils or oils obtained from bituminous 
minerals
 Manufacture in which the value 
of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of 
the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 94
 
(1) (2)  (3) or (4)  
— Other  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex-works price of the product
 
3812  Prepared rubber accelerators; 
compound plasticisers for rubber or plastics, not elsewhere 
specified or included; 
anti-oxidising preparations and other compound stabilisers for rubber or plastics
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the 
ex-works price of the product
 
3813  Preparations and charges for 
fire-extinguishers; charged 
fire-extinguishing grenades  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex-works price of the product
 
3814  Organic composite solvents and 
thinners, not elsewhere specified 
or included; prepared paint or 
varnish removers  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the 
ex-works price of the product  
3818  Chemical elements doped for use 
in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for 
use in electronics
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex-works price of the product
 
3819  Hydraulic brake fluids and other 
prepared liquids for hydraulic transmission, not containing or containing less than 70 % by 
weight of petroleum oils or oils 
obtained from bituminous minerals
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex-works price of the product
 
3820  Anti-freezing preparations and 
prepared de-icing fluids  Manufacture in which the value 
of all the materials used does not exceed 50 % of the 
ex-works price of the product
 
ex 3821  Prepared culture media for the 
development or maintenance of micro-organisms (including viruses and the like) or of plant, 
human or animal cells
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 95
 
(1) (2)  (3) or (4)  
3822  Diagnostic or laboratory reagents 
on a backing, prepared diagnostic 
or laboratory reagents whether or 
not on a backing, other than those of heading 3002 or 3006; certified reference materials
 Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the 
ex-works price of the product  
3823  Industrial monocarboxylic fatty 
acids; acid oils from refining; 
industrial fatty alcohols:  
— Industrial monocarboxylic 
fatty acids, acid oils from 
refining  Manufacture from materials of 
any heading, except that of the 
product  
— Industrial fatty alcohols  Manufacture from materials of 
any heading, including other 
materials of heading 3823  
3824  Prepared binders for foundry 
moulds or cores; chemical products and preparations of the chemical or allied industries 
(including those consisting of 
mixtures of natural products), not elsewhere specified or included:
 
Manufacture from materials of 
any heading, except that of the 
product. However, materials of 
the same heading as the product may be used, provided that their total value does not exceed 20 % 
of the ex-works price of the 
product
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 The following of this heading: 
— — Prepared binders for 
foundry moulds or cores based on natural resinous products 
— — Naphthenic acids, their 
water-insoluble salts and their esters 
— — Sorbitol other than that of 
heading 2905 
— — Petroleum sulphonates, 
excluding petroleum sulphonates of alkali metals, of ammonium or 
of ethanolamines; thiop ­
henated sulphonic acids of oils obtained from bituminous minerals, and 
their salts 
— — Ion exchangers 
— — Getters for vacuum tubes
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 96
 
(1) (2)  (3) or (4)  
— — Alkaline iron oxide for 
the purification of gas 
— — Ammoniacal gas liquors 
and spent oxide produced 
in coal gas purification 
— — Sulphonaphthenic acids, 
their water-insoluble salts 
and their esters 
— — Fusel oil and Dippel’s oil 
— — Mixtures of salts having 
different anions 
— — Copying pastes with a 
basis of gelatin, whether or not on a paper or textile backing
 
— Other  Manufacture in which the value 
of all the materials used does not exceed 50 % of the 
ex-works price of the product
 
3901 to 
3915  Plastics in primary forms, waste, 
parings and scrap, of plastic; 
except for headings ex 3907 and 3912 for which the rules are set out below:
 
— Addition homopolymerisation 
products in which a single monomer contributes more than 99 % by weight to the 
total polymer content
 Manufacture in which: 
— the value of all the materials 
used does not exceed 50 % of 
the ex-works price of the 
product, and 
— within the above limit, the 
value of all the materials of 
Chapter 39 used does not exceed 20 % of the ex-works price of the product (
 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 all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the prod ­
uct (
 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 poly ­
carbonate and acrylonitrile- butadiene-styrene 
copolymer (ABS)
 Manufacture from materials of 
any heading, except that of the product. However, materials of 
the same heading as the product 
may be used, provided that their total value does not exceed 50 % of the ex-works price of the prod ­
uct (
 6 ) ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 97
 
(1) (2)  (3) or (4)  
— Polyester  Manufacture in which the value 
of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the 
product and/or manufacture from 
polycarbonate of tetrabromo- (bisphenol A)
 
3912  Cellulose and its chemical deriva ­
tives, not elsewhere specified or 
included, in primary forms  Manufacture in which the value 
of all the materials of the same 
heading as the product used does not exceed 20 % of the ex-works price of the product
 
3916 to 
3921  Semi-manufactures and articles of 
plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set 
out below:
 
— Flat products, further worked 
than only surface-worked or cut into forms other than 
rectangular (including 
square); other products, further worked than only surface-worked
 Manufacture in which the value 
of all the materials of Chapter 39 used does not exceed 50 % 
of the ex-works price of the 
product
 Manufacture in which the 
value of all the materials used does not exceed 25 % 
of the ex-works price of the 
product
 
— Other:  
— — Addition homopolymeri ­
sation products in which a single monomer contributes more than 
99 % by weight to the 
total polymer content
 Manufacture in which: 
— the value of all the materials 
used does not exceed 50 % of 
the ex-works price of the 
product, and 
— within the above limit, the 
value of all the materials of 
Chapter 39 used does not exceed 20 % of the ex-works price of the product (
 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 all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the prod ­
uct (
 6 ) Manufacture in which the 
value of all the materials used does not exceed 25 % of the ex-works price of the 
product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 98
 
(1) (2)  (3) or (4)  
ex 3916 and 
ex 3917  Profile shapes and tubes  Manufacture in which: 
— the value of all the materials 
used does not exceed 50 % of the ex-works price of the product, and 
— within the above limit, the 
value of all the materials of the same heading as the 
product used does not 
exceed 20 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 
ex 3920  — Ionomer sheet or film  Manufacture from a thermoplastic 
partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal 
ions, mainly zinc and sodium
 Manufacture in which the 
value of all the materials used does not exceed 25 % of the ex-works price of the 
product
 
— Sheets of regenerated 
cellulose, polyamides or poly ­
ethylene  Manufacture in which the value 
of all the materials of the same 
heading as the product used does not exceed 20 % of the ex-works price of the product
 
ex 3921  Foils of plastic, metallised  Manufacture from 
highly-transparent polyester-foils with a thickness of less than 23 
micron (
 7 ) Manufacture in which the 
value of all the materials used does not exceed 25 % 
of the ex-works price of the 
product
 
3922 to 
3926  Articles of plastics  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex-works price of the product
 
ex Chapter 40  Rubber and articles thereof; 
except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 4001  Laminated slabs of crepe rubber 
for shoes  Lamination of sheets of natural 
rubber  
4005  Compounded rubber, unvul ­
canised, in primary forms or in 
plates, sheets or strip  Manufacture in which the value 
of all the materials used, except 
natural rubber, does not exceed 50 % of the ex-works price of the product
 
4012  Retreaded or used pneumatic 
tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, 
of rubber:
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 99
 
(1) (2)  (3) or (4)  
— Retreaded pneumatic, solid or 
cushion tyres, of rubber  Retreading of used tyres  
— Other  Manufacture from materials of 
any heading, except those of 
headings 4011 and 4012  
ex 4017  Articles of hard rubber  Manufacture from hard rubber  
ex Chapter 41  Raw hides and skins (other than 
furskins) and leather; except for:  Manufacture from materials of 
any heading, except that of the product
 
ex 4102  Raw skins of sheep or lambs, 
without wool on  Removal of wool from sheep or 
lamb skins, with wool on  
4104 to 
4106  Tanned or crust hides and skins, 
without wool or hair on, whether or not split, but not further prepared
 Retanning of tanned leather 
or 
Manufacture from materials of 
any heading, except that of the product
 
4107, 4112 
and 4113  Leather further prepared after 
tanning or crusting, including parchment-dressed leather, 
without wool or hair on, 
whether or not split, other than leather of heading 4114
 Manufacture from materials of 
any heading, except headings 4104 to 4113
 
ex 4114  Patent leather and patent 
laminated leather; metallised leather
 Manufacture from materials of 
headings 4104 to 4106, 4107, 4112 or 4113, provided that 
their total value does not exceed 
50 % of the ex-works price of the product
 
Chapter 42  Articles of leather; saddlery and 
harness; travel goods, handbags 
and similar containers; articles of animal gut (other than silk worm gut)
 Manufacture from materials of 
any heading, except that of the 
product  
ex Chapter 43  Furskins and artificial fur; manu ­
factures thereof; except for:  Manufacture from materials of 
any heading, except that of the product
 
ex 4302  Tanned or dressed furskins, 
assembled:  
— Plates, crosses and similar 
forms  Bleaching or dyeing, in addition 
to cutting and assembly of non-assembled tanned or dressed 
furskins
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 100
 
(1) (2)  (3) or (4)  
— Other  Manufacture from non- 
assembled, tanned or dressed 
furskins  
4303  Articles of apparel, clothing 
accessories and other articles of furskin
 Manufacture from non-assembled 
tanned or dressed furskins of heading 4302
 
ex Chapter 44  Wood and articles of wood; 
wood charcoal; except for:  Manufacture from materials of 
any heading, except that of the product
 
ex 4403  Wood roughly squared  Manufacture from wood in the 
rough, whether or not stripped 
of its bark or merely roughed 
down  
ex 4407  Wood sawn or chipped 
lengthwise, sliced or peeled, of a thickness exceeding 6 mm, 
planed, sanded or end-jointed
 Planing, sanding or end-jointing  
ex 4408  Sheets for veneering (including 
those obtained by slicing 
laminated wood) and for plywood, of a thickness not 
exceeding 6 mm, spliced, and 
other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, 
sanded or end-jointed
 Splicing, planing, sanding or 
end-jointing  
ex 4409  Wood continuously shaped along 
any of its edges, ends or faces, 
whether or not planed, sanded or end-jointed:
 
— Sanded or end-jointed  Sanding or end-jointing  
— Beadings and mouldings  Beading or moulding  
ex 4410 to 
ex 4413  Beadings and mouldings, 
including moulded skirting and other moulded boards
 Beading or moulding  
ex 4415  Packing cases, boxes, crates, 
drums and similar packings, of 
wood  Manufacture from boards not cut 
to size  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 101
 
(1) (2)  (3) or (4)  
ex 4416  Casks, barrels, vats, tubs and 
other coopers’ products and 
parts thereof, of wood  Manufacture from riven staves, 
not further worked than sawn on 
the two principal surfaces  
ex 4418  — Builders’ joinery and 
carpentry of wood  Manufacture from materials of 
any heading, except that of the product. However, cellular wood panels, shingles and shakes may 
be used
 
— Beadings and mouldings  Beading or moulding  
ex 4421  Match splints; wooden pegs or 
pins for footwear  Manufacture from wood of any 
heading, except drawn wood of 
heading 4409  
ex Chapter 45  Cork and articles of cork; except 
for: Manufacture from materials of 
any heading, except that of the 
product  
4503  Articles of natural cork  Manufacture from cork of 
heading 4501  
Chapter 46  Manufactures of straw, of esparto 
or of other plaiting materials; 
basketware and wickerwork  Manufacture from materials of 
any heading, except that of the 
product  
Chapter 47  Pulp of wood or of other fibrous 
cellulosic material; recovered 
(waste and scrap) paper or paper ­
board  Manufacture from materials of 
any heading, except that of the 
product  
ex Chapter 48  Paper and paperboard; articles of 
paper pulp, of paper or of paper ­
board; except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 4811  Paper and paperboard, ruled, 
lined or squared only  Manufacture from paper-making 
materials of Chapter 47  
4816  Carbon paper, self-copy paper 
and other copying or transfer papers (other than those of 
heading 4809), duplicator 
stencils and offset plates, of paper, whether or not put up in boxes
 Manufacture from paper-making 
materials of Chapter 47  
4817  Envelopes, letter cards, plain 
postcards and correspondence 
cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper 
or paperboard, containing an 
assortment of paper stationery
 Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not exceed 50 % of the ex-works 
price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 102
 
(1) (2)  (3) or (4)  
ex 4818  Toilet paper  Manufacture from paper-making 
materials of Chapter 47  
ex 4819  Cartons, boxes, cases, bags and 
other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose 
fibres
 Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not 
exceed 50 % of the ex-works price of the product
 
ex 4820  Letter pads  Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 4823  Other paper, paperboard, 
cellulose wadding and webs of cellulose fibres, cut to size or 
shape
 Manufacture from paper-making 
materials of Chapter 47  
ex Chapter 49  Printed books, newspapers, 
pictures and other products of the printing industry; manu ­
scripts, typescripts and plans; 
except for:
 Manufacture from materials of 
any heading, except that of the product
 
4909  Printed or illustrated postcards; 
printed cards bearing personal 
greetings, messages or announce ­
ments, whether or not illustrated, with or without envelopes or trimmings
 Manufacture from materials of 
any heading, except those of 
headings 4909 and 4911  
4910  Calendars of any kind, printed, 
including calendar blocks:  
— Calendars of the ‘perpetual’ 
type or with replaceable blocks mounted on bases 
other than paper or paper ­
board
 Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not 
exceed 50 % of the ex-works price of the product
 
— Other  Manufacture from materials of 
any heading, except those of headings 4909 and 4911
 
ex Chapter 50  Silk; except for:  Manufacture from materials of 
any heading, except that of the 
product  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 103
 
(1) (2)  (3) or (4)  
ex 5003  Silk waste (including cocoons 
unsuitable for reeling, yarn 
waste and garnetted stock), carded or combed
 Carding or combing of silk waste  
5004 to 
ex 5006  Silk yarn and yarn spun from silk 
waste  Manufacture from (  3 ): 
— 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 (  3 ) 
— Other  Manufacture from (  3 ): 
— 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 oper ­
ations (such as scouring, 
bleaching, mercerising, heat 
setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, 
impregnating, mending and 
burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the 
ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 104
 
(1) (2)  (3) or (4)  
ex Chapter 51  Wool, fine or coarse animal hair; 
horsehair yarn and woven fabric; 
except for:  Manufacture from materials of 
any heading, except that of the 
product  
5106 to 
5110  Yarn of wool, of fine or coarse 
animal hair or of horsehair  Manufacture from (  3 ): 
— raw silk or silk waste, carded 
or combed or otherwise prepared for spinning, 
— natural fibres, not carded or 
combed or otherwise prepared for spinning, 
— chemical materials or textile 
pulp, or 
— paper-making materials
 
5111 to 
5113  Woven fabrics of wool, of fine or 
coarse animal hair or of horse ­
hair: 
— Incorporating rubber thread  Manufacture from single yarn (  3 ) 
— Other  Manufacture from (  3 ): 
— 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 oper ­
ations (such as scouring, 
bleaching, mercerising, heat setting, raising, calendering, 
shrink resistance processing, 
permanent finishing, decatising, impregnating, mending and burling), provided that the value 
of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price of the product
 
ex Chapter 52  Cotton; except for:  Manufacture from materials of 
any heading, except that of the 
product  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 105
 
(1) (2)  (3) or (4)  
5204 to 
5207  Yarn and thread of cotton  Manufacture from (  3 ): 
— 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  Woven fabrics of cotton:  
— Incorporating rubber thread  Manufacture from single yarn (  3 ) 
— Other  Manufacture from (  3 ): 
— 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 oper ­
ations (such as scouring, bleaching, mercerising, heat 
setting, raising, calendering, 
shrink resistance processing, permanent finishing, decatising, impregnating, mending and 
burling), provided that the value 
of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
ex Chapter 53  Other vegetable textile fibres; 
paper yarn and woven fabrics of paper yarn; except for:
 Manufacture from materials of 
any heading, except that of the product
 
5306 to 
5308  Yarn of other vegetable textile 
fibres; paper yarn  Manufacture from (  3 ): 
— raw silk or silk waste, carded 
or combed or otherwise 
prepared for spinning,  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 106
 
(1) (2)  (3) or (4)  
— natural fibres, not carded or 
combed or otherwise 
prepared for spinning, 
— chemical materials or textile 
pulp, or 
— paper-making materials  
5309 to 
5311  Woven fabrics of other vegetable 
textile fibres; woven fabrics of 
paper yarn:  
— Incorporating rubber thread  Manufacture from single yarn (  3 ) 
— Other  Manufacture from (  3 ): 
— coir yarn, 
— jute yarn, 
— natural fibres, — man-made staple fibres, not 
carded or combed or otherwise prepared for spinning, 
— chemical materials or textile 
pulp, 
— paper 
or 
Printing accompanied by at least 
two preparatory or finishing oper ­
ations (such as scouring, bleaching, mercerising, heat 
setting, raising, calendering, 
shrink resistance processing, permanent finishing, decatising, impregnating, mending and 
burling), provided that the value 
of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
5401 to 
5406  Yarn, monofilament and thread 
of man-made filaments  Manufacture from (  3 ): 
— 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
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 107
 
(1) (2)  (3) or (4)  
5407 and 
5408  Woven fabrics of man-made 
filament yarn:  
— Incorporating rubber thread  Manufacture from single yarn (  3 ) 
— Other  Manufacture from (  3 ): 
— 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 oper ­
ations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, 
shrink resistance processing, 
permanent finishing, decatising, impregnating, mending and burling), provided that the value 
of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price of the product
 
5501 to 
5507  Man-made staple fibres  Manufacture from chemical 
materials or textile pulp  
5508 to 
5511  Yarn and sewing thread of 
man-made staple fibres  Manufacture from (  3 ): 
— raw silk or silk waste, carded 
or combed or otherwise prepared for spinning, 
— natural fibres, not carded or 
combed or otherwise prepared for spinning, 
— chemical materials or textile 
pulp, or 
— paper-making materials
 
5512 to 
5516  Woven fabrics of man-made 
staple fibres:  
— Incorporating rubber thread  Manufacture from single yarn (  3 ) ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 108
 
(1) (2)  (3) or (4)  
— Other  Manufacture from (  3 ): 
— 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 oper ­
ations (such as scouring, bleaching, mercerising, heat 
setting, raising, calendering, 
shrink resistance processing, permanent finishing, decatising, impregnating, mending and 
burling), provided that the value 
of 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 (  3 ): 
— 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 (  3 ): 
— natural fibres, or 
— chemical materials or textile 
pulp 
However: 
— polypropylene filament of 
heading 5402, 
— polypropylene fibres of 
headings 5503 or 5506, or 
— polypropylene filament tow 
of heading 5501, 
of which the denomination in all 
cases of a single filament or fibre 
is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of 
the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 109
 
(1) (2)  (3) or (4)  
— Other  Manufacture from (  3 ): 
— natural fibres, 
— man-made staple fibres made 
from casein, or 
— chemical materials or textile 
pulp 
5604  Rubber thread and cord, textile 
covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, 
covered or sheathed with rubber 
or plastics:
 
— Rubber thread and cord, 
textile covered  Manufacture from rubber thread 
or cord, not textile covered  
— Other  Manufacture from (  3 ): 
— natural fibres, not carded or 
combed or otherwise processed for spinning, 
— chemical materials or textile 
pulp, or 
— paper-making materials
 
5605  Metallised yarn, whether or not 
gimped, being textile yarn, or 
strip or the like of heading 5404 
or 5405, combined with metal in the form of thread, strip or powder or covered with metal
 Manufacture from (  3 ): 
— natural fibres, 
— man-made staple fibres, not 
carded or combed or 
otherwise processed for 
spinning, 
— chemical materials or textile 
pulp, or 
— paper-making materials  
5606  Gimped yarn, and strip and the 
like of heading 5404 or 5405, gimped (other than those of 
heading 5605 and gimped 
horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
 Manufacture from (  3 ): 
— natural fibres, 
— man-made staple fibres, not 
carded or combed or otherwise processed for 
spinning, 
— chemical materials or textile 
pulp, or 
— paper-making materials
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 110
 
(1) (2)  (3) or (4)  
Chapter 57  Carpets and other textile floor 
coverings:  
— Of needleloom felt  Manufacture from (  3 ): 
— natural fibres, or 
— chemical materials or textile 
pulp 
However: 
— polypropylene filament of 
heading 5402, 
— polypropylene fibres of 
headings 5503 or 5506, or 
— polypropylene filament tow 
of heading 5501, 
of which the denomination in all 
cases of a single filament or fibre is less than 9 decitex, may be 
used, provided that their total 
value does not exceed 40 % of the ex-works price of the product 
Jute fabric may be used as a 
backing
 
— Of other felt  Manufacture from (  3 ): 
— natural fibres, not carded or 
combed or otherwise 
processed for spinning, or 
— chemical materials or textile 
pulp 
— Other  Manufacture from (  3 ): 
— 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 (  3 ) ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 111
 
(1) (2)  (3) or (4)  
— Other  Manufacture from (  3 ): 
— natural fibres, 
— man-made staple fibres, not 
carded or combed or otherwise processed for 
spinning, or 
— chemical materials or textile 
pulp 
or Printing accompanied by at least 
two preparatory or finishing oper ­
ations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, 
shrink resistance processing, 
permanent finishing, decatising, impregnating, mending and burling), provided that the value 
of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price of the product
 
5805  Hand-woven tapestries of the 
types Gobelins, Flanders, 
Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross 
stitch), whether or not made up
 Manufacture from materials of 
any heading, except that of the 
product  
5810  Embroidery in the piece, in strips 
or in motifs  Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the product
 
5901  Textile fabrics coated with gum 
or amylaceous substances, of a kind used for the outer covers 
of books or the like; tracing 
cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for 
hat foundations
 Manufacture from yarn  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 112
 
(1) (2)  (3) or (4)  
5902  Tyre cord fabric of high tenacity 
yarn of nylon or other polya ­
mides, polyesters or viscose 
rayon:  
— Containing not more than 
90 % by weight of textile 
materials  Manufacture from yarn  
— Other  Manufacture from chemical 
materials or textile pulp  
5903  Textile fabrics impregnated, 
coated, covered or laminated 
with plastics, other than those of 
heading 5902  Manufacture from yarn 
or Printing accompanied by at least 
two preparatory or finishing oper ­
ations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, 
shrink resistance processing, 
permanent finishing, decatising, impregnating, mending and burling), provided that the value 
of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price of the product
 
5904  Linoleum, whether or not cut to 
shape; floor coverings consisting of a coating or covering applied 
on a textile backing, whether or 
not cut to shape
 Manufacture from yarn (  3 ) 
5905  Textile wall coverings:  
— Impregnated, coated, covered 
or laminated with rubber, plastics or other materials
 Manufacture from yarn  
— Other  Manufacture from (  3 ): 
— coir yarn, — natural fibres, — man-made staple fibres, not 
carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile 
pulp
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 113
 
(1) (2)  (3) or (4)  
or 
Printing accompanied by at least 
two preparatory or finishing oper ­
ations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, 
shrink resistance processing, 
permanent finishing, decatising, impregnating, mending and burling), provided that the value 
of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price of the product
 
5906  Rubberised textile fabrics, other 
than those of heading 5902:  
— Knitted or crocheted fabrics  Manufacture from (  3 ): 
— natural fibres, — man-made staple fibres, not 
carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile 
pulp
 
— Other fabrics made of 
synthetic filament yarn, 
containing more than 90 % 
by weight of textile materials  Manufacture from chemical 
materials  
— Other  Manufacture from yarn  
5907  Textile fabrics otherwise impreg ­
nated, coated or covered; painted 
canvas being theatrical scenery, studio back-cloths or the like
 Manufacture from yarn 
or 
Printing accompanied by at least 
two preparatory or finishing oper ­
ations (such as scouring, 
bleaching, mercerising, heat 
setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, 
impregnating, mending and 
burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the 
ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 114
 
(1) (2)  (3) or (4)  
5908  Textile wicks, woven, plaited or 
knitted, for lamps, stoves, 
lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric 
therefor, whether or not impreg ­
nated:
 
— Incandescent gas mantles, 
impregnated  Manufacture from tubular knitted 
gas-mantle fabric  
— Other  Manufacture from materials of 
any heading, except that of the 
product  
5909 to 
5911  Textile articles of a kind suitable 
for industrial use:  
— Polishing discs or rings other 
than of felt of heading 5911  Manufacture from yarn or waste 
fabrics or rags of heading 6310  
— Woven fabrics, of a kind 
commonly used in paper ­
making or other technical 
uses, felted or not, whether or not impregnated or coated, tubular or endless 
with single or multiple warp 
and/or weft, or flat woven with multiple warp and/or weft of heading 5911
 Manufacture from (  3 ): 
— coir yarn, — the following materials: 
— — yarn of polytetrafluoro ­
ethylene (
 8 ), 
— — yarn, multiple, of 
polyamide, coated impregnated or covered 
with a phenolic resin, 
— — yarn of synthetic textile 
fibres of aromatic polya ­
mides, obtained by poly ­
condensation of 
m-phenylenediamine and isophthalic acid, 
— — monofil of polytetraflu ­
oroethylene (
 8 ), 
— — yarn of synthetic textile 
fibres of poly(p- phenylene terephthala ­
mide), 
— — glass fibre yarn, coated 
with phenol resin and 
gimped with acrylic yarn (
 8 ), 
— — copolyester mono ­
filaments of a polyester 
and a resin of terephthalic acid and 1,4-cyclohex ­
anediethanol and isoph ­
thalic acid,
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 115
 
(1) (2)  (3) or (4)  
— — natural fibres, 
— — man-made staple fibres 
not carded or combed or otherwise processed for 
spinning, or 
— — chemical materials or 
textile pulp
 
— Other  Manufacture from (  3 ): 
— 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 (  3 ): 
— natural fibres, 
— man-made staple fibres, not 
carded or combed or otherwise processed for spinning, or 
— chemical materials or textile 
pulp
 
Chapter 61  Articles of apparel and clothing 
accessories, knitted or crocheted:  
— Obtained by sewing together 
or otherwise assembling, two or more pieces of knitted or crocheted fabric which have 
been either cut to form or 
obtained directly to form
 Manufacture from yarn (  3 ) ( 9 ) 
— Other  Manufacture from (  3 ): 
— natural fibres, — man-made staple fibres, not 
carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile 
pulp
 
ex Chapter 62  Articles of apparel and clothing 
accessories, not knitted or 
crocheted; except for:  Manufacture from yarn (  3 ) ( 9 ) ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 116
 
(1) (2)  (3) or (4)  
ex 6202, 
ex 6204, 
ex 6206, 
ex 6209 and ex 6211
 Women’s, girls’ and babies’ 
clothing and clothing accessories 
for babies, embroidered  Manufacture from yarn (  9 ) 
or Manufacture from unembroidered 
fabric, provided that the value of 
the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (
 9 ) 
ex 6210 and 
ex 6216  Fire-resistant equipment of fabric 
covered with foil of aluminised 
polyester  Manufacture from yarn (  9 ) 
or Manufacture from uncoated 
fabric, provided that the value 
of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (
 9 ) 
6213 and 
6214  Handkerchiefs, shawls, scarves, 
mufflers, mantillas, veils and the 
like: 
— Embroidered  Manufacture from unbleached 
single yarn (  3 ) ( 9 ) 
or 
Manufacture from unembroidered 
fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the 
ex-works price of the product (
 9 ) 
— Other  Manufacture from unbleached 
single yarn (  3 ) ( 9 ) 
or Making up, followed by printing 
accompanied by at least two preparatory or finishing oper ­
ations (such as scouring, 
bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, 
permanent finishing, decatising, 
impregnating, mending and burling), provided that the value of all the unprinted goods of 
headings 6213 and 6214 used 
does not exceed 47,5 % of the ex-works price of the product
 
6217  Other made up clothing acces ­
sories; parts of garments or of clothing accessories, other than 
those of heading 6212:
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 117
 
(1) (2)  (3) or (4)  
— Embroidered  Manufacture from yarn (  9 ) 
or Manufacture from unembroidered 
fabric, provided that the value of the unembroidered fabric used 
does not exceed 40 % of the 
ex-works price of the product (
 9 ) 
— Fire-resistant equipment of 
fabric covered with foil of 
aluminised polyester  Manufacture from yarn (  9 ) 
or Manufacture from uncoated 
fabric, provided that the value 
of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (
 9 ) 
— Interlinings for collars and 
cuffs, cut out  Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works price of the product
 
— Other  Manufacture from yarn (  9 ) 
ex Chapter 63  Other made-up textile articles; 
sets; worn clothing and worn textile articles; rags; except for:
 Manufacture from materials of 
any heading, except that of the product
 
6301 to 
6304  Blankets, travelling rugs, bed 
linen etc.; curtains etc.; other furnishing articles:
 
— Of felt, of nonwovens  Manufacture from (  3 ): 
— natural fibres, or 
— chemical materials or textile 
pulp 
— Other:  
— — Embroidered  Manufacture from unbleached 
single yarn (  9 ) ( 10 ) 
or 
Manufacture from unembroidered 
fabric (other than knitted or crocheted), provided that the value of the unembroidered 
fabric used does not exceed 
40 % of the ex-works price of the product
 
— — Other  Manufacture from unbleached 
single yarn (  9 ) ( 10 ) ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 118
 
(1) (2)  (3) or (4)  
6305  Sacks and bags, of a kind used 
for the packing of goods  Manufacture from (  3 ): 
— 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 (  3 ) ( 9 ): 
— natural fibres, or — chemical materials or textile 
pulp
 
— Other  Manufacture from unbleached 
single yarn (  3 ) ( 9 ) 
6307  Other made-up articles, including 
dress patterns  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex-works price of the product
 
6308  Sets consisting of woven fabric 
and yarn, whether or not with 
accessories, for making up into rugs, tapestries, embroidered 
table cloths or serviettes, or 
similar textile articles, put up in packings for retail sale
 Each item in the set must satisfy 
the rule which would apply to it 
if it were not included in the set. However, non-originating articles 
may be incorporated, provided 
that their total value does not exceed 15 % of the ex-works price of the set
 
ex Chapter 64  Footwear, gaiters and the like; 
parts of such articles; except for:  Manufacture from materials of 
any heading, except from 
assemblies of uppers affixed to 
inner soles or to other sole components of heading 6406
 
6406  Parts of footwear (including 
uppers whether or not attached to soles other than outer soles); removable in-soles, heel 
cushions and similar articles; 
gaiters, leggings and similar articles, and parts thereof
 Manufacture from materials of 
any heading, except that of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 119
 
(1) (2)  (3) or (4)  
ex Chapter 65  Headgear and parts thereof; 
except for:  Manufacture from materials of 
any heading, except that of the product
 
6505  Hats and other headgear, knitted 
or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), 
whether or not lined or trimmed; 
hair-nets of any material, whether or not lined or trimmed
 Manufacture from yarn or textile 
fibres (  9 ) 
ex Chapter 66  Umbrellas, sun umbrellas, 
walking-sticks, seat-sticks, 
whips, riding-crops, and parts 
thereof; except for:  Manufacture from materials of 
any heading, except that of the 
product  
6601  Umbrellas and sun umbrellas 
(including walking-stick 
umbrellas, garden umbrellas and 
similar umbrellas)  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the 
ex-works price of the product  
Chapter 67  Prepared feathers and down and 
articles made of feathers or of down; artificial flowers; articles 
of human hair
 Manufacture from materials of 
any heading, except that of the product
 
ex Chapter 68  Articles of stone, plaster, cement, 
asbestos, mica or similar 
materials; except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 6803  Articles of slate or of agglom ­
erated slate  Manufacture from worked slate  
ex 6812  Articles of asbestos; articles of 
mixtures with a basis of asbestos or of mixtures with a 
basis of asbestos and 
magnesium carbonate
 Manufacture from materials of 
any heading  
ex 6814  Articles of mica, including 
agglomerated or reconstituted 
mica, on a support of paper, paperboard or other materials
 Manufacture from worked mica 
(including agglomerated or recon ­
stituted mica)  
Chapter 69  Ceramic products  Manufacture from materials of 
any heading, except that of the product
 
ex Chapter 70  Glass and glassware; except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 7003, 
ex 7004 and 
ex 7005  Glass with a non-reflecting layer  Manufacture from materials of 
heading 7001  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 120
 
(1) (2)  (3) or (4)  
7006  Glass of heading 7003, 7004 or 
7005, bent, edge-worked, 
engraved, drilled, enamelled or 
otherwise worked, but not framed or fitted with other materials:
 
— Glass-plate substrates, coated 
with a dielectric thin film, and of a semiconductor 
grade in accordance with 
SEMII-standards (
 11 ) Manufacture from non-coated 
glass-plate substrate of heading 7006
 
— Other  Manufacture from materials of 
heading 7001  
7007  Safety glass, consisting of 
toughened (tempered) or laminated glass
 Manufacture from materials of 
heading 7001  
7008  Multiple-walled insulating units 
of glass  Manufacture from materials of 
heading 7001  
7009  Glass mirrors, whether or not 
framed, including rear-view mirrors
 Manufacture from materials of 
heading 7001  
7010  Carboys, bottles, flasks, jars, 
pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or 
packing of goods; preserving 
jars of glass; stoppers, lids and other closures, of glass
 Manufacture from materials of 
any heading, except that of the product 
or Cutting of glassware, provided 
that the total value of the uncut 
glassware used does not exceed 50 % of the ex-works price of the product
 
7013  Glassware of a kind used for 
table, kitchen, toilet, office, 
indoor decoration or similar 
purposes (other than that of heading 7010 or 7018)
 Manufacture from materials of 
any heading, except that of the 
product 
or Cutting of glassware, provided 
that the total value of the uncut glassware used does not exceed 
50 % of the ex-works price of 
the product 
or Hand-decoration (except 
silk-screen printing) of 
hand-blown glassware, provided 
that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works 
price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 121
 
(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 articles thereof; imitation jewellery; coin; except for:
 Manufacture from materials of 
any heading, except that of the 
product  
ex 7101  Natural or cultured pearls, graded 
and temporarily strung for convenience of transport
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 7102, 
ex 7103 and ex 7104
 Worked precious or 
semi-precious stones (natural, synthetic or reconstructed)
 Manufacture from unworked 
precious or semi-precious stones  
7106, 7108 
and 7110  Precious metals:  
— Unwrought  Manufacture from materials of 
any heading, except those of headings 7106, 7108 and 7110 
or 
Electrolytic, thermal or chemical 
separation of precious metals of heading 7106, 7108 or 7110 
or Alloying of precious metals of 
heading 7106, 7108 or 7110 
with each other or with base metals
 
— Semi-manufactured or in 
powder form  Manufacture from unwrought 
precious metals  
ex 7107, 
ex 7109 and 
ex 7111  Metals clad with precious metals, 
semi-manufactured  Manufacture from metals clad 
with precious metals, unwrought  
7116  Articles of natural or cultured 
pearls, precious or semi-precious stones (natural, synthetic or 
reconstructed)
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the 
ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 122
 
(1) (2)  (3) or (4)  
7117  Imitation jewellery  Manufacture from materials of 
any heading, except that of the 
product 
or Manufacture from base metal 
parts, not plated or covered with 
precious metals, provided that the 
value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 72  Iron and steel; except for:  Manufacture from materials of 
any heading, except that of the product
 
7207  Semi-finished products of iron or 
non-alloy steel  Manufacture from materials of 
heading 7201, 7202, 7203, 7204 or 7205
 
7208 to 
7216  Flat-rolled products, bars and 
rods, angles, shapes and sections 
of iron or non-alloy steel  Manufacture from ingots or other 
primary forms of heading 7206  
7217  Wire of iron or non-alloy steel  Manufacture from semi-finished 
materials of heading 7207  
ex 7218, 7219 
to 7222  Semi-finished products, 
flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
 Manufacture from ingots or other 
primary forms of heading 7218  
7223  Wire of stainless steel  Manufacture from semi-finished 
materials of heading 7218  
ex 7224, 7225 to 
7228  Semi-finished products, 
flat-rolled products, hot-rolled 
bars and rods, in irregularly 
wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of 
alloy or non-alloy steel
 Manufacture from ingots or other 
primary forms of heading 7206, 
7218 or 7224  
7229  Wire of other alloy steel  Manufacture from semi-finished 
materials of heading 7224  
ex Chapter 73  Articles of iron or steel; except 
for: Manufacture from materials of 
any heading, except that of the 
product  
ex 7301  Sheet piling  Manufacture from materials of 
heading 7206  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 123
 
(1) (2)  (3) or (4)  
7302  Railway or tramway track 
construction material of iron or 
steel, the following: rails, 
check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, 
sleepers (cross-ties), fish-plates, 
chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised 
for jointing or fixing rails
 Manufacture from materials of 
heading 7206  
7304, 7305 
and 7306  Tubes, pipes and hollow profiles, 
of iron (other than cast iron) or 
steel Manufacture from materials of 
heading 7206, 7207, 7218 or 
7224  
ex 7307  Tube or pipe fittings of stainless 
steel (ISO No X5CrNiMo 1712), 
consisting of several parts  Turning, drilling, reaming, 
threading, deburring and sand ­
blasting of forged blanks, provided that the total value of 
the forged blanks used does not 
exceed 35 % of the ex-works price of the product
 
7308  Structures (excluding prefab ­
ricated buildings of heading 9406) and parts of structures (for example, bridges and 
bridge-sections, lock-gates, 
towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and 
thresholds for doors, shutters, 
balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, 
sections, tubes and the like, 
prepared for use in structures, of iron or steel
 Manufacture from materials of 
any heading, except that of the product. However, welded angles, shapes and sections of 
heading 7301 may not be used
 
ex 7315  Skid chain  Manufacture in which the value 
of all the materials of heading 7315 used does not exceed 
50 % of the ex-works price of 
the product
 
ex Chapter 74  Copper and articles thereof; 
except for:  Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 50 % of the ex-works 
price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 124
 
(1) (2)  (3) or (4)  
7401  Copper mattes; cement copper 
(precipitated copper)  Manufacture from materials of 
any heading, except that of the product
 
7402  Unrefined copper; copper anodes 
for electrolytic refining  Manufacture from materials of 
any heading, except that of the 
product  
7403  Refined copper and copper 
alloys, unwrought:  
— Refined copper  Manufacture from materials of 
any heading, except that of the 
product  
— Copper alloys and refined 
copper containing other 
elements  Manufacture from refined copper, 
unwrought, or waste and scrap of 
copper  
7404  Copper waste and scrap  Manufacture from materials of 
any heading, except that of the product
 
7405  Master alloys of copper  Manufacture from materials of 
any heading, except that of the 
product  
ex Chapter 75  Nickel and articles thereof; 
except for:  Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not 
exceed 50 % of the ex-works price of the product
 
7501 to 
7503  Nickel mattes, nickel oxide 
sinters and other intermediate 
products of nickel metallurgy; unwrought nickel; nickel waste and scrap
 Manufacture from materials of 
any heading, except that of the 
product  
ex Chapter 76  Aluminium and articles thereof; 
except for:  Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 50 % of the ex-works 
price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 125
 
(1) (2)  (3) or (4)  
7601  Unwrought aluminium  Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not 
exceed 50 % of the ex-works 
price of the product 
or Manufacture by thermal or elec ­
trolytic treatment from unalloyed 
aluminium or waste and scrap of 
aluminium
 
7602  Aluminium waste or scrap  Manufacture from materials of 
any heading, except that of the product
 
ex 7616  Aluminium articles other than 
gauze, cloth, grill, netting, 
fencing, reinforcing fabric and similar materials (including 
endless bands) of aluminium 
wire, and expanded metal of aluminium
 Manufacture: 
— from materials of any 
heading, except that of the product. However, gauze, cloth, grill, netting, fencing, 
reinforcing fabric and similar 
materials (including endless bands) of aluminium wire, or expanded metal of aluminium 
may be used; and 
— in which the value of all the 
materials used does not exceed 50 % of the ex-works 
price of the product
 
Chapter 77  Reserved for possible future use 
in the HS  
ex Chapter 78  Lead and articles thereof; except 
for: Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the product
 
7801  Unwrought lead:  
— Refined lead  Manufacture from ‘bullion’ or 
‘work’ lead  
— Other  Manufacture from materials of 
any heading, except that of the product. However, waste and scrap of heading 7802 may not 
be used
 
7802  Lead waste and scrap  Manufacture from materials of 
any heading, except that of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 126
 
(1) (2)  (3) or (4)  
ex Chapter 79  Zinc and articles thereof; except 
for: Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not 
exceed 50 % of the ex-works price of the product
 
7901  Unwrought zinc  Manufacture from materials of 
any heading, except that of the 
product. However, waste and scrap of heading 7902 may not be used
 
7902  Zinc waste and scrap  Manufacture from materials of 
any heading, except that of the product
 
ex Chapter 80  Tin and articles thereof; except 
for: Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the product
 
8001  Unwrought tin  Manufacture from materials of 
any heading, except that of the product. However, waste and scrap of heading 8002 may not 
be used
 
8002 and 
8007  Tin waste and scrap; other 
articles of tin  Manufacture from materials of 
any heading, except that of the product
 
Chapter 81  Other base metals; cermets; 
articles thereof:  
— Other base metals, wrought; 
articles thereof  Manufacture in which the value 
of all the materials of the same 
heading as the product used does not exceed 50 % of the ex-works price of the product
 
— Other  Manufacture from materials of 
any heading, except that of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 127
 
(1) (2)  (3) or (4)  
ex Chapter 82  Tools, implements, cutlery, 
spoons and forks, of base metal; 
parts thereof of base metal; except for:
 Manufacture from materials of 
any heading, except that of the 
product  
8206  Tools of two or more of the 
headings 8202 to 8205, put up 
in sets for retail sale  Manufacture from materials of 
any heading, except those of 
headings 8202 to 8205. 
However, tools of headings 8202 to 8205 may be incor ­
porated into the set, provided 
that their total value does not 
exceed 15 % of the ex-works price of the set
 
8207  Interchangeable tools for hand 
tools, whether or not 
power-operated, or for 
machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, 
boring, broaching, milling, 
turning, or screwdriving), including dies for drawing or extruding metal, and rock 
drilling or earth boring tools
 Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 
8208  Knives and cutting blades, for 
machines or for mechanical appliances
 Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works price of the product
 
ex 8211  Knives with cutting blades, 
serrated or not (including 
pruning knives), other than 
knives of heading 8208  Manufacture from materials of 
any heading, except that of the 
product. However, knife blades 
and handles of base metal may be used
 
8214  Other articles of cutlery (for 
example, hair clippers, butchers’ 
or kitchen cleavers, choppers 
and mincing knives, paper knives); manicure or pedicure sets and instruments (including 
nail files)
 Manufacture from materials of 
any heading, except that of the 
product. However, handles of 
base metal may be used  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 128
 
(1) (2)  (3) or (4)  
8215  Spoons, forks, ladles, skimmers, 
cake-servers, fish-knives, 
butter-knives, sugar tongs and similar kitchen or tableware
 Manufacture from materials of 
any heading, except that of the 
product. However, handles of base metal may be used
 
ex Chapter 83  Miscellaneous articles of base 
metal; except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 8302  Other mountings, fittings and 
similar articles suitable for buildings, and automatic door closers
 Manufacture from materials of 
any heading, except that of the product. However, other materials of heading 8302 may 
be used, provided that their total 
value does not exceed 20 % of the ex-works price of the product
 
ex 8306  Statuettes and other ornaments, of 
base metal  Manufacture from materials of 
any heading, except that of the 
product. However, other 
materials of heading 8306 may be used, provided that their total value does not exceed 30 % of 
the ex-works price of the product
 
ex Chapter 84  Nuclear reactors, boilers, 
machinery and mechanical appliances; parts thereof; except 
for:
 Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
ex 8401  Nuclear fuel elements  Manufacture from materials of 
any heading, except that of the 
product  Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 
8402  Steam or other vapour generating 
boilers (other than central heating 
hot water boilers capable also of 
producing low pressure steam); super-heated water boilers
 Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 129
 
(1) (2)  (3) or (4)  
8403 and 
ex 8404  Central heating boilers other than 
those of heading 8402 and auxiliary plant for central heating boilers
 Manufacture from materials of 
any heading, except those of headings 8403 and 8404
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
8406  Steam turbines and other vapour 
turbines  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
8407  Spark-ignition reciprocating or 
rotary internal combustion piston 
engines  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
8408  Compression-ignition internal 
combustion piston engines 
(diesel or semi-diesel engines)  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
8409  Parts suitable for use solely or 
principally with the engines of 
heading 8407 or 8408  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
8411  Turbo-jets, turbo-propellers and 
other gas turbines  Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works 
price of the product  Manufacture in which the 
value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 
8412  Other engines and motors  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
ex 8413  Rotary positive displacement 
pumps  Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 130
 
(1) (2)  (3) or (4)  
ex 8414  Industrial fans, blowers and the 
like Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 
8415  Air conditioning machines, 
comprising a motor-driven fan 
and elements for changing the 
temperature and humidity, including those machines in which the humidity cannot be 
separately regulated
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
8418  Refrigerators, freezers and other 
refrigerating or freezing 
equipment, electric or other; heat 
pumps other than air conditioning machines of heading 8415
 Manufacture: 
— from materials of any 
heading, except that of the 
product, 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works 
price of the product, and 
— in which the value of all the 
non-originating materials used does not exceed the value of 
all the originating materials 
used
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 
ex 8419  Machines for wood, paper pulp, 
paper and paperboard industries  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the product, and 
— within the above limit, the 
value of all the materials of the same heading as the product used does not 
exceed 25 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the 
product
 
8420  Calendering or other rolling 
machines, other than for metals 
or glass, and cylinders therefore  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the product, and 
— within the above limit, the 
value of all the materials of 
the same heading as the product used does not exceed 25 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 131
 
(1) (2)  (3) or (4)  
8423  Weighing machinery (excluding 
balances of a sensitivity of 5 cg or better), including weight operated counting or checking 
machines; weighing machine 
weights of all kinds
 Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 25 % of the ex-works price of the 
product
 
8425 to 
8428  Lifting, handling, loading or 
unloading machinery  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the product, and 
— within the above limit, the 
value of all the materials of 
heading 8431 used does not exceed 10 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 
8429  Self-propelled bulldozers, angle ­
dozers, graders, levellers, scrapers, mechanical shovels, 
excavators, shovel loaders, 
tamping machines and road rollers:
 
— Road rollers  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex-works price of the product
 
— Other  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the product, and 
— within the above limit, the 
value of all the materials of 
heading 8431 used does not exceed 10 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 
8430  Other moving, grading, levelling, 
scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or 
ores; pile-drivers and 
pile-extractors; snow-ploughs and snow-blowers
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
— within the above limit, the 
value of all the materials of heading 8431 used does not exceed 10 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % of the ex-works price of the 
product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 132
 
(1) (2)  (3) or (4)  
ex 8431  Parts suitable for use solely or 
principally with road rollers  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
8439  Machinery for making pulp of 
fibrous cellulosic material or for 
making or finishing paper or paperboard
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the product, and 
— within the above limit, the 
value of all the materials of 
the same heading as the product used does not exceed 25 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 
8441  Other machinery for making up 
paper pulp, paper or paperboard, 
including cutting machines of all kinds
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the product, and 
— within the above limit, the 
value of all the materials of 
the same heading as the product used does not exceed 25 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 
ex 8443  Printers, for office machines (for 
example automatic data 
processing machines, 
word-processing machines, etc.)  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
8444 to 
8447  Machines of these headings for 
use in the textile industry  Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex 8448  Auxiliary machinery for use with 
machines of headings 8444 and 
8445  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
8452  Sewing machines, other than 
book-sewing machines of 
heading 8440; furniture, bases and covers specially designed for sewing machines; sewing 
machine needles:
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 133
 
(1) (2)  (3) or (4)  
— Sewing machines (lock stitch 
only) with heads of a weight 
not exceeding 16 kg without motor or 17 kg with motor
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the product, 
— the value of all the 
non-originating materials 
used in assembling the head (without motor) does not exceed the value of all the 
originating materials used, 
and 
— the thread-tension, crochet 
and zigzag mechanisms used 
are originating
 
— Other  Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 
8456 to 
8466  Machine-tools and machines and 
their parts and accessories of 
headings 8456 to 8466  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
8469 to 
8472  Office machines (for example, 
typewriters, calculating machines, automatic data 
processing machines, duplicating 
machines, stapling machines)
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the 
ex-works price of the product
 
8480  Moulding boxes for metal 
foundry; mould bases; moulding patterns; moulds for metal (other 
than ingot moulds), metal 
carbides, glass, mineral materials, rubber or plastics
 Manufacture in which the value 
of all the materials used does not exceed 50 % of the 
ex-works price of the product
 
8482  Ball or roller bearings  Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 134
 
(1) (2)  (3) or (4)  
8484  Gaskets and similar joints of 
metal sheeting combined with 
other material or of two or more 
layers of metal; sets or assortments of gaskets and similar joints, dissimilar in 
composition, put up in pouches, 
envelopes or similar packings; mechanical seals
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
ex 8486  — Machine tools for working 
any material by removal of material, by laser or other light or photon beam, ultra ­
sonic, electrodischarge, elec ­
trochemical, electron beam, ionic-beam or plasma arc processes and parts and 
accessories thereof
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 
— machine tools (including 
presses) for working metal 
by bending, folding, straightening, flattening, and parts and accessories thereof
 
— machine tools for working 
stone, ceramics, concrete, asbestos-cement or like 
mineral materials or for cold 
working glass and parts and accessories thereof
 
— marking-out instruments 
which are pattern generating apparatus of a kind used for 
producing masks or reticles 
from photoresist coated substrates; parts and acces ­
sories thereof
 
— moulds, injection or 
compression types  Manufacture in which the value 
of all the materials used does not exceed 50 % of the 
ex-works price of the product
 
Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 — lifting, handing, loading or 
unloading machinery  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the product, and
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 135
 
(1) (2)  (3) or (4)  
— within the above limit, the 
value of all the materials of 
heading 8431 used does not 
exceed 10 % of the ex-works price of the product
 
8487  Machinery parts, not containing 
electrical connectors, insulators, coils, contacts or other electrical 
features, not specified or included 
elsewhere in this chapter
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the 
ex-works price of the product
 
ex Chapter 85  Electrical machinery and 
equipment and parts thereof; 
sound recorders and reproducers, 
television image and sound recorders and reproducers, and parts and accessories of such 
articles; except for:
 Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % 
of the ex-works price of the product
 
8501  Electric motors and generators 
(excluding generating sets)  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the product, and 
— within the above limit, the 
value of all the materials of 
heading 8503 used does not 
exceed 10 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % 
of the ex-works price of the product
 
8502  Electric generating sets and rotary 
converters  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product, and 
— within the above limit, the 
value of all the materials of headings 8501 and 8503 
used does not exceed 10 % 
of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
ex 8504  Power supply units for automatic 
data-processing machines  Manufacture in which the value 
of all the materials used does not exceed 40 % of the 
ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 136
 
(1) (2)  (3) or (4)  
ex 8517  Other apparatus for the trans ­
mission or reception of voice, 
images or other data, including 
apparatus for communication in a wireless network (such as a local or wide area network), 
other than transmission or 
reception apparatus of headings 8443, 8525, 8527 or 8528
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product, and 
— the value of all the 
non-originating materials 
used does not exceed the 
value of all the originating materials used
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 
ex 8518  Microphones and stands 
therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency 
electric amplifiers; electric sound 
amplifier sets
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
— the value of all the 
non-originating materials used does not exceed the 
value of all the originating 
materials used
 Manufacture in which the 
value of all the materials used does not exceed 25 % of the ex-works price of the 
product
 
8519  Sound recording and sound 
reproducing apparatus  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the product, and 
— the value of all the 
non-originating materials 
used does not exceed the value of all the originating materials used
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 
8521  Video recording or reproducing 
apparatus, whether or not incor ­
porating a video tuner  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product, and 
— the value of all the 
non-originating materials 
used does not exceed the 
value of all the originating materials used
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % 
of the ex-works price of the product
 
8522  Parts and accessories suitable for 
use solely or principally with the apparatus of headings 8519 to 8521
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 
8523  — Unrecorded discs, tapes, 
solid-state non-volatile 
storage devices and other 
media for the recording of sound or of other phenomena, but excluding products of 
Chapter 37;
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 137
 
(1) (2)  (3) or (4)  
— recorded discs, tapes 
solid-state non-volatile storage devices and other 
media for the recording of 
sound or of other phenomena, but excluding products of Chapter 37
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product, and 
— within the above limit, the 
value of all the materials of heading 8523 used does not 
exceed 10 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
— matrices and masters for the 
production of discs, but 
excluding products of Chapter 37;
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the product, and 
— within the above limit, the 
value of all the materials of heading 8523 used does not exceed 10 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the 
product
 
— proximity cards and ‘smart 
cards’ with two or more elec ­
tronic integrated circuits  Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % 
of the ex-works price of the product
 
— ‘smart cards’ with one elec ­
tronic integrated circuit  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product, and 
— within the above limit, the 
value of all the materials of 
headings 8541 and 8542 
used does not exceed 10 % of the ex-works price of the product 
or 
The operation of diffusion, in 
which integrated circuits are formed on a semi-conductor substrate by the selective intro ­
duction of an appropriate 
dopant, whether or not assembled and/or tested in a country other than those 
specified in Articles 3 and 4
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 138
 
(1) (2)  (3) or (4)  
8525  Transmission apparatus for 
radio-broadcasting or television, whether or not incorporating 
reception apparatus or sound 
recording or reproducing apparatus; television cameras, digital cameras and video 
camera recorders
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product, and 
— the value of all the 
non-originating materials used does not exceed the 
value of all the originating 
materials used
 Manufacture in which the 
value of all the materials used does not exceed 25 % 
of the ex-works price of the 
product
 
8526  Radar apparatus, radio navi ­
gational aid apparatus and radio 
remote control apparatus  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the product, and 
— the value of all the 
non-originating materials used does not exceed the value of all the originating 
materials used
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % of the ex-works price of the 
product
 
8527  Reception apparatus for 
radio-broadcasting, whether or 
not combined, in the same 
housing, with sound recording or reproducing apparatus or a clock
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product, and 
— the value of all the 
non-originating materials 
used does not exceed the 
value of all the originating materials used
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 
8528  — monitors and projectors, not 
incorporating television reception apparatus, of a kind solely or principally 
used in an automatic 
data-processing system of heading 8471
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 
— other monitors and projectors, 
not incorporating television reception apparatus; Reception apparatus for 
television –, whether or not 
incorporating radio broadcast receivers or sound or video recording or reproducing 
apparatus;
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
— the value of all the 
non-originating materials used does not exceed the value of all the originating 
materials used
 Manufacture in which the 
value of all the materials used does not exceed 25 % of the ex-works price of the 
product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 139
 
(1) (2)  (3) or (4)  
8529  Parts suitable for use solely or 
principally with the apparatus of 
headings 8525 to 8528:  
— Suitable for use solely or 
principally with video recording or reproducing apparatus
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 
— Suitable for use solely or 
principally with monitors and 
projectors, not incorporating television reception apparatus, of a kind solely or principally 
used in an automatic 
data-processing system of heading 8471
 Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works 
price of the product  Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 
— Other  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
— the value of all the 
non-originating materials used does not exceed the 
value of all the originating 
materials used
 Manufacture in which the 
value of all the materials used does not exceed 25 % 
of the ex-works price of the 
product
 
8535  Electrical apparatus for switching 
or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage 
exceeding 1 000 V
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
— within the above limit, the 
value of all the materials of heading 8538 used does not exceed 10 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % of the ex-works price of the 
product
 
8536  — Electrical apparatus for 
switching or protecting elec ­
trical circuits, or for making connections to or in electrical 
circuits for a voltage not 
exceeding 1 000 V
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
— within the above limit, the 
value of all the materials of heading 8538 used does not exceed 10 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % of the ex-works price of the 
product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 140
 
(1) (2)  (3) or (4)  
— connectors for optical fibres, 
optical fibre bundles or cables  
— — of plastics  Manufacture in which the value 
of all the materials used does not exceed 50 % of the 
ex-works price of the product
 
— — of ceramics  Manufacture from materials of 
any heading, except that of the 
product  
— — of copper  Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not 
exceed 50 % of the ex-works price of the product
 
8537  Boards, panels, consoles, desks, 
cabinets and other bases, equipped with two or more apparatus of heading 8535 or 
8536, for electric control or the 
distribution of electricity, including those incorporating instruments or apparatus of 
Chapter 90, and numerical 
control apparatus, other than switching apparatus of heading 8517
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
— within the above limit, the 
value of all the materials of heading 8538 used does not exceed 10 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % of the ex-works price of the 
product
 
ex 8541  Diodes, transistors and similar 
semi-conductor devices, except 
wafers not yet cut into chips  Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works 
price of the product  Manufacture in which the 
value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 
ex 8542  Electronic integrated circuits  
Manufacture in which the 
value of all the materials used does not exceed 25 % 
of the ex-works price of the 
product
 — Monolithic integrated circuits  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the product, and
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 141
 
(1) (2)  (3) or (4)  
— within the above limit, the 
value of all the materials of 
headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the 
product 
or The operation of diffusion, in 
which integrated circuits are formed on a semi-conductor 
substrate by the selective intro ­
duction of an appropriate dopant, whether or not assembled and/or tested in a 
country other than those 
specified in Articles 3 and 4
 
— multichips which are parts of 
machinery or apparatus, not specified or included 
elsewhere in this chapter
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the 
ex-works price of the product
 
— others  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
— within the above limit, the 
value of all the materials of headings 8541 and 8542 
used does not exceed 10 % 
of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 25 % 
of the ex-works price of the 
product
 
8544  Insulated (including enamelled or 
anodised) wire, cable (including 
coaxial cable) and other 
insulated electric conductors, whether or not fitted with connectors; optical fibre cables, 
made up of individually 
sheathed fibres, whether or not assembled with electric conductors or fitted with 
connectors
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
8545  Carbon electrodes, carbon 
brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or 
without metal, of a kind used for 
electrical purposes
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 
8546  Electrical insulators of any 
material  Manufacture in which the value 
of all the materials used does not exceed 40 % of the 
ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 142
 
(1) (2)  (3) or (4)  
8547  Insulating fittings for electrical 
machines, appliances or equipment, being fittings wholly of insulating materials apart 
from any minor components of 
metal (for example, threaded sockets) incorporated during 
moulding solely for purposes of 
assembly, other than insulators of heading 8546; electrical conduit tubing and joints 
therefor, of base metal lined 
with insulating material
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 
8548  — Waste and scrap of primary 
cells, primary batteries and 
electric accumulators; spent 
primary cells, spent primary batteries and spent electric accumulators; electrical parts 
of machinery or apparatus, 
not specified or included elsewhere in this chapter
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
— Electronic microassemblies  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the product, and 
— within the above limit, the 
value of all the materials of 
headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the 
product
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 
ex Chapter 86  Railway or tramway locomotives, 
rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts 
thereof; mechanical (including 
electro-mechanical) traffic signalling equipment of all kinds; except for:
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 
8608  Railway or tramway track 
fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic 
control equipment for railways, 
tramways, roads, inland waterways, parking facilities, port installations or airfields; 
parts of the foregoing
 Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % of the ex-works price of the 
product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 143
 
(1) (2)  (3) or (4)  
ex Chapter 87  Vehicles other than railway or 
tramway rolling-stock, and parts 
and accessories thereof; except for:
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex-works price of the product
 
8709  Works trucks, self-propelled, not 
fitted with lifting or handling equipment, of the type used in 
factories, warehouses, dock areas 
or airports for short distance transport of goods; tractors of the type used on railway station 
platforms; parts of the foregoing 
vehicles
 Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
8710  Tanks and other armoured 
fighting vehicles, motorised, 
whether or not fitted with weapons, and parts of such vehicles
 Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works 
price of the product  Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 
8711  Motorcycles (including mopeds) 
and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:
 
— With reciprocating internal 
combustion piston engine of 
a cylinder capacity:  
— — Not exceeding 50 cm  3 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
— the value of all the 
non-originating materials used does not exceed the value of all the originating 
materials used
 Manufacture in which the 
value of all the materials used does not exceed 20 % of the ex-works price of the 
product
 
— — Exceeding 50 cm  3 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
— the value of all the 
non-originating materials used does not exceed the value of all the originating 
materials used
 Manufacture in which the 
value of all the materials used does not exceed 25 % of the ex-works price of the 
product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 144
 
(1) (2)  (3) or (4)  
— Other  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
— the value of all the 
non-originating materials used does not exceed the 
value of all the originating 
materials used
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
ex 8712  Bicycles without ball bearings  Manufacture from materials of 
any heading, except those of 
heading 8714  Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 
8715  Baby carriages and parts thereof  Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
8716  Trailers and semi-trailers; other 
vehicles, not mechanically propelled; parts thereof
 Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % of the ex-works price of the 
product
 
ex Chapter 88  Aircraft, spacecraft, and parts 
thereof; except for:  Manufacture from materials of 
any heading, except that of the 
product  Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 
ex 8804  Rotochutes  Manufacture from materials of 
any heading, including other materials of heading 8804
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 145
 
(1) (2)  (3) or (4)  
8805  Aircraft launching gear; 
deck-arrestor or similar gear; ground flying trainers; parts of 
the foregoing articles
 Manufacture from materials of 
any heading, except that of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
Chapter 89  Ships, boats and floating struc ­
tures  Manufacture from materials of 
any heading, except that of the 
product. However, hulls of heading 8906 may not be used
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
ex Chapter 90  Optical, photographic, cinemato ­
graphic, measuring, checking, precision, medical or surgical 
instruments and apparatus; parts 
and accessories thereof; except for:
 Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
9001  Optical fibres and optical fibre 
bundles; optical fibre cables other than those of heading 
8544; sheets and plates of 
polarising material; lenses (including contact lenses), prisms, mirrors and other optical 
elements, of any material, 
unmounted, other than such elements of glass not optically worked
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the 
ex-works price of the product
 
9002  Lenses, prisms, mirrors and other 
optical elements, of any material, mounted, being parts of or 
fittings for instruments or 
apparatus, other than such elements of glass not optically worked
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the 
ex-works price of the product
 
9004  Spectacles, goggles and the like, 
corrective, protective or other  Manufacture in which the value 
of all the materials used does not exceed 40 % of the 
ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 146
 
(1) (2)  (3) or (4)  
ex 9005  Binoculars, monoculars, other 
optical telescopes, and mountings therefor, except for astronomical refracting telescopes 
and mountings therefor
 Manufacture: 
— from materials of any 
heading, except that of the product, 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works price of the product; and 
— in which the value of all the 
non-originating materials used 
does not exceed the value of 
all the originating materials used
 Manufacture in which the 
value of all the materials used does not exceed 30 % of the ex-works price of the 
product
 
ex 9006  Photographic (other than cinema ­
tographic) cameras; photographic 
flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
 Manufacture: 
— from materials of any 
heading, except that of the 
product, 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works 
price of the product, and 
— in which the value of all the 
non-originating materials used 
does not exceed the value of 
all the originating materials used
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % of the ex-works price of the product
 
9007  Cinematographic cameras and 
projectors, whether or not incor ­
porating sound recording or 
reproducing apparatus  Manufacture: 
— from materials of any 
heading, except that of the 
product, 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product, and 
— in which the value of all the 
non-originating materials used does not exceed the value of 
all the originating materials 
used
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % 
of the ex-works price of the product
 
9011  Compound optical microscopes, 
including those for photomicro ­
graphy, cinephotomicrography or 
microprojection  Manufacture: 
— from materials of any 
heading, except that of the 
product, 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product, and 
— in which the value of all the 
non-originating materials used does not exceed the value of all the originating materials 
used
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 147
 
(1) (2)  (3) or (4)  
ex 9014  Other navigational instruments 
and appliances  Manufacture in which the value 
of all the materials used does not exceed 40 % of the 
ex-works price of the product
 
9015  Surveying (including photogram ­
metrical surveying), hydro ­
graphic, oceanographic, hydro ­
logical, meteorological or geophysical instruments and 
appliances, excluding compasses; 
rangefinders
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex-works price of the product
 
9016  Balances of a sensitivity of 5 cg 
or better, with or without weights  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex-works price of the product
 
9017  Drawing, marking-out or math ­
ematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing 
sets, slide rules, disc calculators); 
instruments for measuring length, for use in the hand (for example, measuring rods and tapes, 
micrometers, callipers), not 
specified or included elsewhere in this chapter
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 
9018  Instruments and appliances used 
in medical, surgical, dental or veterinary sciences, including 
scintigraphic apparatus, other 
electro-medical apparatus and sight-testing instruments:
 
— Dentists’ chairs incorporating 
dental appliances or dentists’ spittoons
 Manufacture from materials of 
any heading, including other materials of heading 9018
 Manufacture in which the 
value of all the materials used does not exceed 40 % of the ex-works price of the 
product
 
— Other  Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 148
 
(1) (2)  (3) or (4)  
9019  Mechano-therapy appliances; 
massage apparatus; psychological 
aptitude-testing apparatus; ozone 
therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration 
apparatus
 Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % 
of the ex-works price of the product
 
9020  Other breathing appliances and 
gas masks, excluding protective 
masks having neither mechanical parts nor replaceable filters
 Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 25 % of the ex-works price of the product
 
9024  Machines and appliances for 
testing the hardness, strength, compressibility, elasticity or 
other mechanical properties of 
materials (for example, metals, wood, textiles, paper, plastics)
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the 
ex-works price of the product
 
9025  Hydrometers and similar floating 
instruments, thermometers, pyro ­
meters, barometers, hygrometers 
and psychrometers, recording or 
not, and any combination of these instruments
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the 
ex-works price of the product
 
9026  Instruments and apparatus for 
measuring or checking the flow, level, pressure or other variables 
of liquids or gases (for example, 
flow meters, level gauges, mano ­
meters, heat meters), excluding instruments and apparatus of 
heading 9014, 9015, 9028 or 
9032
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the 
ex-works price of the product
 
9027  Instruments and apparatus for 
physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, 
gas or smoke analysis apparatus); 
instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface 
tension or the like; instruments 
and apparatus for measuring or checking quantities of heat, sound or light (including 
exposure meters); microtomes
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 149
 
(1) (2)  (3) or (4)  
9028  Gas, liquid or electricity supply 
or production meters, including calibrating meters therefor:
 
— Parts and accessories  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
— Other  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product, and 
— the value of all the 
non-originating materials 
used does not exceed the 
value of all the originating materials used
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % 
of the ex-works price of the product
 
9029  Revolution counters, production 
counters, taximeters, mileometers, 
pedometers and the like; speed 
indicators and tachometers, other than those of heading 9014 or 
9015; stroboscopes
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
9030  Oscilloscopes, spectrum analysers 
and other instruments and apparatus for measuring or checking electrical quantities, 
excluding meters of heading 
9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, 
cosmic or other ionising radi ­
ations
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 
9031  Measuring or checking instru ­
ments, appliances and machines, 
not specified or included 
elsewhere in this chapter; profile projectors
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
9032  Automatic regulating or 
controlling instruments and 
apparatus  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  
9033  Parts and accessories (not 
specified or included elsewhere 
in this chapter) for machines, 
appliances, instruments or apparatus of Chapter 90
 Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the 
ex-works price of the product  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 150
 
(1) (2)  (3) or (4)  
ex Chapter 91  Clocks and watches and parts 
thereof; except for:  Manufacture in which the value 
of all the materials used does 
not exceed 40 % of the ex-works price of the product
 
9105  Other clocks  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product, and 
— the value of all the 
non-originating materials used does not exceed the 
value of all the originating 
materials used
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
9109  Clock movements, complete and 
assembled  Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of 
the ex-works price of the 
product, and 
— the value of all the 
non-originating materials used does not exceed the 
value of all the originating 
materials used
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
9110  Complete watch or clock move ­
ments, unassembled or partly assembled (movement sets); 
incomplete watch or clock move ­
ments, assembled; rough watch or clock movements
 Manufacture in which: 
— the value of all the materials 
used does not exceed 40 % of the ex-works price of the 
product, and 
— within the above limit, the 
value of all the materials of heading 9114 used does not 
exceed 10 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % 
of the ex-works price of the 
product
 
9111  Watch cases and parts thereof  Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not 
exceed 40 % of the ex-works price of the product
 Manufacture in which the 
value of all the materials used does not exceed 30 % of the ex-works price of the 
product
 
9112  Clock cases and cases of a 
similar type for other goods of 
this chapter, and parts thereof  Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 40 % of the ex-works 
price of the product
 Manufacture in which the 
value of all the materials 
used does not exceed 30 % 
of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 151
 
(1) (2)  (3) or (4)  
9113  Watch straps, watch bands and 
watch bracelets, and parts 
thereof:  
— Of base metal, whether or not 
gold- or silver-plated, or of metal clad with precious metal
 Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 
— Other  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex-works price of the product
 
Chapter 92  Musical instruments; parts and 
accessories of such articles  Manufacture in which the value 
of all the materials used does not exceed 40 % of the ex-works price of the product
 
Chapter 93  Arms and ammunition; parts and 
accessories thereof  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the 
ex-works price of the product  
ex Chapter 94  Furniture; bedding, mattresses, 
mattress supports, cushions and 
similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; 
illuminated signs, illuminated 
name-plates and the like; prefab ­
ricated buildings; except for:
 Manufacture from materials of 
any heading, except that of the 
product  Manufacture in which the 
value of all the materials 
used does not exceed 40 % of the ex-works price of the product
 
ex 9401 and 
ex 9403  Base metal furniture, incor ­
porating unstuffed cotton cloth 
of a weight of 300 g/m  2 or less  Manufacture from materials of 
any heading, except that of the 
product 
or Manufacture from cotton cloth 
already made up in a form ready for use with materials of 
heading 9401 or 9403, provided 
that: 
— the value of the cloth does 
not exceed 25 % of the 
ex-works price of the 
product, and 
— all the other materials used 
are originating and are clas ­
sified in a heading other 
than heading 9401 or 9403
 Manufacture in which the 
value of all the materials 
used does not exceed 40 % 
of the ex-works price of the product
 ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 152
 
(1) (2)  (3) or (4)  
9405  Lamps and lighting fittings 
including searchlights and spot ­
lights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated 
name-plates and the like, having 
a permanently fixed light source, and parts thereof not elsewhere specified or included
 Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the ex-works price of the product
 
9406  Prefabricated buildings  Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the 
ex-works price of the product  
ex Chapter 95  Toys, games and sports requi ­
sites; parts and accessories 
thereof; except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 9503  Other toys; reduced-size (‘scale’) 
models and similar recreational models, working or not; puzzles of all kinds
 Manufacture: 
— from materials of any 
heading, except that of the product, and 
— in which the value of all the 
materials used does not 
exceed 50 % of the ex-works price of the product
 
ex 9506  Golf clubs and parts thereof  Manufacture from materials of 
any heading, except that of the product. However, 
roughly-shaped blocks for 
making golf-club heads may be used
 
ex Chapter 96  Miscellaneous manufactured 
articles; except for:  Manufacture from materials of 
any heading, except that of the 
product  
ex 9601 and 
ex 9602  Articles of animal, vegetable or 
mineral carving materials  Manufacture from ‘worked’ 
carving materials of the same heading as the product
 
ex 9603  Brooms and brushes (except for 
besoms and the like and brushes 
made from marten or squirrel 
hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees 
and mops
 Manufacture in which the value 
of all the materials used does 
not exceed 50 % of the 
ex-works price of the product  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 153
 
(1) (2)  (3) or (4)  
9605  Travel sets for personal toilet, 
sewing or shoe or clothes cleaning
 Each item in the set must satisfy 
the rule which would apply to it if it were not included in the set. 
However, non-originating articles 
may be incorporated, provided that their total value does not exceed 15 % of the ex-works 
price of the set
 
9606  Buttons, press-fasteners, snap- 
fasteners and press-studs, button 
moulds and other parts of these 
articles; button blanks  Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 50 % of the ex-works 
price of the product
 
9608  Ball-point pens; felt-tipped and 
other porous-tipped pens and 
markers; fountain pens, 
stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, 
pencil-holders and similar 
holders; parts (including caps and clips) of the foregoing articles, other than those of 
heading 9609
 Manufacture from materials of 
any heading, except that of the 
product. However, nibs or 
nib-points of the same heading as the product may be used
 
9612  Typewriter or similar ribbons, 
inked or otherwise prepared for 
giving impressions, whether or 
not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
 Manufacture: 
— from materials of any 
heading, except that of the 
product, and 
— in which the value of all the 
materials used does not exceed 50 % of the ex-works 
price of the product
 
ex 9613  Lighters with piezo-igniter  Manufacture in which the value 
of all the materials of heading 9613 used does not exceed 
30 % of the ex-works price of 
the product
 
ex 9614  Smoking pipes and pipe bowls  Manufacture from roughly- 
shaped blocks  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 154
 
(1) (2)  (3) or (4)  
Chapter 97  Works of art, collectors’ pieces 
and antiques  Manufacture from materials of 
any heading, except that of the product
 
( 1 ) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3. 
( 2 ) For the special conditions relating to ‘specific processes’, see Introductory Note 7.2. 
( 3 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 
( 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 colouring preparations, provided that 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 headings 3901 to 3906, on the one hand, and within 
headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight  in 
the product. 
( 7 ) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to AST M-D 
1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %. 
( 8 ) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. 
( 9 ) See Introductory Note 6. 
( 10 ) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted  fabrics 
(cut out or knitted directly to shape), see Introductory Note 6. 
( 11 ) SEMII — Semiconductor Equipment and Materials Institute Incorporated.  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 155
 
ANNEX IIIa  
SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND 
APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1  
Printing instructions  
1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or 
plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 
25 g/m
 2 . It shall have a printed green guilloche pattern background making 
any falsification by mechanical or chemical means apparent to the eye.  
2. The competent authorities of the contracting parties may reserve the right to 
print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each 
form must bear the name and address of the printer or a mark by which the 
printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.
 ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 156
 
▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 157
 
▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 158
 
▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 159
 
▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 160
 
ANNEX IIIb  
SPECIMENS OF MOVEMENT CERTIFICATE EUR-MED AND 
APPLICATION FOR A MOVEMENT CERTIFICATE EUR-MED  
Printing instructions  
1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or 
plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 
25 g/m
 2 . It shall have a printed green guilloche pattern background making 
any falsification by mechanical or chemical means apparent to the eye.  
2. The competent authorities of the contracting parties may reserve the right to 
print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each 
form must bear the name and address of the printer or a mark by which the 
printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.
 ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 161
 
▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 162
 
▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 163
 
▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 164
 
▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 165
 
ANNEX IVa  
THE TEXT OF THE INVOICE DECLARATION  
The invoice declaration, the text of which is given below, must be made out in 
accordance with the footnotes. However, the footnotes do not have to be repro ­
duced.  
Bulgarian version  
Износителят  на продуктите , обхванати  от този документ  — митническо  
разрешение  № … (  1 ), декларира , че освен  където  ясно  е отбелязано  друго , 
тези продукти  са с … преференциален  произход  ( 2 ). 
Spanish version  
El exportador de los productos incluidos en el presente documento [autorización 
aduanera n  o … (  1 )] declara que, salvo indicación en sentido contrario, estos 
productos gozan de un origen preferencial … (  2 ). 
Czech version  
Vývozce výrobk ů uvedených v tomto dokumentu ( číslo povolení … (  1 )) 
prohlašuje, že krom ě zřetelně označených mají tyto výrobky preferen ční původ 
v … (  2 ). 
Danish version  
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighe ­
dernes tilladelse nr. … (  1 )), erklærer, at varerne, medmindre andet tydeligt er 
angivet, har præferenceoprindelse i … (  2 ). 
German version  
Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (  1 )) der Waren, auf 
die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte … (
 2 ) Ursprungswaren sind.  
Estonian version  
Käesoleva dokumendiga hõlmatud toodete eksportija (tolliamenti kinnitus 
nr … (  1 )) deklareerib, et need tooted on … (  2 ) sooduspäritoluga, välja arvatud 
juhul, kui on selgelt näidatud teisiti.  
Greek version  
Ο εξαγωγέας  των προϊόντων  που καλύπτονται  από το παρόν  έγγραφο  [άδεια  
τελωνείου  υπ'αριθ. … (  1 )] δηλώνει  ότι, εκτός  εάν δηλώνεται  σαφώς  άλλως , τα 
προϊόντα  αυτά  είναι  προτιμησιακής  καταγωγής  … (  2 ). 
English version  
The exporter of the products covered by this document (customs authorisation 
No … (  1 )) declares that, except where otherwise clearly indicated, these products 
are of … (  2 ) preferential origin.  
French version  
L’exportateur des produits couverts par le présent document [autorisation 
douanière n  o … (  1 )] déclare que, sauf indication claire du contraire, ces 
produits ont l’origine préférentielle … (  2 ). 
Italian version  
L’esportatore delle merci contemplate nel presente documento [autorizzazione 
doganale n. … (  1 )] dichiara che, salvo indicazione contraria, le merci sono di 
origine preferenziale … (  2 ). ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 166
 
Latvian version  
To produktu eksport ētājs, kuri ietverti šaj ā dokument ā (muitas at ļauja Nr. … (  1 )), 
deklarē, ka, izņemot tur, kur ir cit ādi skaidri noteikts, šiem produktiem ir prefer ­
enciāla izcelsme … (  2 ). 
Lithuanian version  
Šiame dokumente išvardyt ų prekių eksportuotojas (muitin ės liudijimo Nr. … (  1 )) 
deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (  2 ) preferencin ės kilmės 
prekės. 
Hungarian version  
A jelen okmányban szerepl ő áruk export őre (vámfelhatalmazási szám: … (  1 )) 
kijelentem, hogy eltér ő jelzés hiányában az áruk kedvezményes … (  2 ) szárma­
zásúak.  
Maltese version  
L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana 
Nru … (  1 )) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn 
il-prodotti huma ta’ ori ġini preferenzjali … (  2 ). 
Dutch version  
De exporteur van de goederen waarop dit document van toepassing is (doua ­
nevergunning nr. … (  1 )), verklaart dat, behoudens uitdrukkelijke andersluidende 
vermelding, deze goederen van preferentiële … oorsprong zijn (  2 ). 
Polish version  
Eksporter produktów obj ętych tym dokumentem (upowa żnienie władz celnych 
nr … (  1 )) deklaruje, że z wyjątkiem, gdzie jest to wyra źnie określone, produkty te 
mają … (  2 ) preferencyjne pochodzenie.  
Portuguese version  
O abaixo assinado, exportador dos produtos abrangidos pelo presente documento 
[autorização aduaneira n.  o … (  1 )], declara que, salvo indicação expressa em 
contrário, estes produtos são de origem preferencial … (  2 ). 
Romanian version  
Exportatorul produselor ce fac obiectul acestui document [autoriza ția vamală 
nr. … (  1 )] declară că, exceptând cazul în care în mod expres este indicat altfel, 
aceste produse sunt de origine preferen țială … (  2 ). 
Slovenian version  
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov 
št. … (  1 )) izjavlja, da, razen če ni druga če jasno navedeno, ima to blago prefer ­
encialno … (  2 ) poreklo.  
Slovak version  
Vývozca výrobkov uvedených v tomto dokumente [ číslo povolenia … (  1 )] 
vyhlasuje, že okrem zrete ľne označených, tieto výrobky majú preferen čný 
pôvod v … (  2 ). 
Finnish version  
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o … (  1 )) ilmoittaa, 
että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeu ­
tettuja … alkuperätuotteita (  2 ). ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 167
 
Swedish version  
Exportören av de varor som omfattas av detta dokument (tullmyndighetens 
tillstånd nr … (  1 )) försäkrar att dessa varor, om inte annat tydligt markerats, 
har förmånsberättigande … ursprung (  2 ). 
................................................................................................ ..............................  ( 3 ) 
(Place and date ) 
................................................................................................ ..............................  ( 4 ) 
(Signature of the exporter, in addition the name of the person signing the declaration has to 
be indicated in clear script ) 
___________  
( 1 ) When the invoice declaration is made out by an approved exporter, the authorisation 
number of the approved exporter must be enter in this space. When the invoice 
declaration is not made out by an approved exporter, the words in brackets shall be 
omitted or the space left blank.  
( 2 ) Origin of products to be indicated. When the invoice declaration relates in whole or in 
part, to products originating in Ceuta and Mellila, the exporter must clearly indicate them 
in the document on which the declaration is made out by means of the symbol ‘CM’.  
( 3 ) These indications may be omitted if the information is contained on the document itself.  
( 4 ) In cases where the exporter is not required to sign, the exemption of signature also 
implies the exemption of the name of the signatory.  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 168
 
ANNEX IVb  
TEXT OF THE INVOICE DECLARATION EUR-MED  
The invoice declaration EUR-MED, the text of which is given below, must be 
made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
 
Bulgarian version  
Износителят  на продуктите , обхванати  от този документ  — митническо  
разрешение  № … (  1 ) декларира , че освен  където  ясно  е отбелязано  друго , 
тези продукти  са с … преференциален  произход  ( 2 ). 
— приложена  кумулация  с … (име на държавата /държавите ), 
— не е приложена  кумулация  ( 3 ). 
Spanish version  
El exportador de los productos incluidos en el presente documento [autorización 
aduanera n  o … (  1 )] declara que, salvo indicación en sentido contrario, estos 
productos gozan de un origen preferencial … (  2 ). 
— se ha aplicado la acumulación con … (nombre del país/de los países)  
— no se ha aplicado la acumulación (  3 ). 
Czech version  
Vývozce výrobk ů uvedených v tomto dokumentu ( číslo povolení … (  1 )) 
prohlašuje, že krom ě zřetelně označených mají tyto výrobky preferen ční původ 
v … (  2 ). 
— kumulace použita u … (název zem ě/zemí)  
— kumulace nepoužita (  3 ). 
Danish version  
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighe ­
dernes tilladelse nr. … (  1 )), erklærer, at varerne, medmindre andet tydeligt er 
angivet, har præferenceoprindelse i … (  2 ). 
— kumulation anvendt sammen med … (navnet på landet/landene)  
— kumulation ikke anvendt (  3 ). 
German version  
Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (  1 )) der Waren, auf 
die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht 
anders angegeben, präferenzbegünstigte … (  2 ) Ursprungswaren sind.  
— Kumulierung angewendet mit … (Name des Landes/der Länder)  
— keine Kumulierung angewendet (  3 ) 
Estonian version  
Käesoleva dokumendiga hõlmatud toodete eksportija (tolliamenti kinnitus 
nr … (  1 )) deklareerib, et need tooted on … (  2 ) sooduspäritoluga, välja arvatud 
juhul, kui on selgelt näidatud teisiti  
— kumulatsiooni on kohaldatud … (riigi/riikide nimi/nimed) suhtes;  
— kumulatsiooni ei ole kohaldatud (  3 ). ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 169
 
Greek version  
Ο εξαγωγέας  των προϊόντων  που καλύπτονται  από το παρόν  έγγραφο  [άδεια  
τελωνείου  υπ'αριθ. … (  1 )] δηλώνει  ότι, εκτός  εάν δηλώνεται  σαφώς  άλλως , τα 
προϊόντα  αυτά  είναι  προτιμησιακής  καταγωγής  … (  2 ). 
— Εφαρμόστηκε  σώρευση  με … (όνομα  χώρας /χωρών ) 
— Δεν εφαρμόστηκε  σώρευση  ( 3 ) 
English version  
The exporter of the products covered by this document (customs authorisation 
No … (  1 )) declares that, except where otherwise clearly indicated, these products 
are of … (  2 ) preferential origin.  
— cumulation applied with … (name of the country/countries)  
— no cumulation applied (  3 ). 
French version  
L’exportateur des produits couverts par le présent document [autorisation 
douanière n  o … (  1 )] déclare que, sauf indication claire du contraire, ces 
produits ont l’origine préférentielle … (  2 ). 
— Cumul appliqué avec … (nom du/des pays)  
— Aucun cumul appliqué (  3 ). 
Italian version  
L’esportatore delle merci contemplate nel presente documento [autorizzazione 
doganale n. … (  1 )] dichiara che, salvo indicazione contraria, le merci sono di 
origine preferenziale … (  2 ). 
— cumulo applicato con … (nome del paese/dei paesi)  
— non si applica alcun cumulo (  3 ). 
Latvian version  
To produktu eksport ētājs, kuri ietverti šaj ā dokument ā (muitas at ļauja Nr. … (  1 )), 
deklarē, ka, izņemot tur, kur ir cit ādi skaidri noteikts, šiem produktiem ir prefer ­
enciāla izcelsme … (  2 ): 
— attiecībā uz … (valsts(-u) nosaukums(-i)) tika piem ērota kumul ācija, 
— kumul ācija nav piem ērota (  3 ). 
Lithuanian version  
Šiame dokumente išvardyt ų prekių eksportuotojas (muitin ės liudijimo Nr. … (  1 )) 
deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (  2 ) preferencin ės kilmės 
prekės. 
— kumuliacija taikoma su … (šalies (-i ų) pavadinimas (-ai))  
— kumuliacija netaikoma (  3 ) 
Hungarian version  
A jelen okmányban szerepl ő áruk export őre (vámfelhatalmazási szám: … (  1 )) 
kijelentem, hogy eltér ő jelzés hiányában az áruk kedvezményes … (  2 ) szárma­
zásúak.  
— kumuláció alkalmazása …-val/-vel (ország(ok) neve)  
— kumuláció alkalmazására nem került sor (  3 ) ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 170
 
Maltese version  
L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana 
Nru … (  1 )) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn 
il-prodotti huma ta’ ori ġini preferenzjali … (  2 ). 
— akkumulazzjoni applikata ma’ … (isem il-pajji ż/pajjiżi) 
— l-ebda akkumulazzjoni applikata (  3 ) 
Dutch version  
De exporteur van de goederen waarop dit document van toepassing is (doua ­
nevergunning nr. … (  1 )), verklaart dat, behoudens uitdrukkelijke andersluidende 
vermelding, deze goederen van preferentiële … oorsprong zijn (  2 ). 
— cumulatie met … (naam van het land/de landen)  
— geen cumulatie (  3 ) 
Polish version  
Eksporter produktów obj ętych tym dokumentem (upowa żnienie władz celnych 
nr … (  1 )) deklaruje, że z wyjątkiem gdzie jest to wyra źnie określone, produkty te 
mają … (  2 ) preferencyjne pochodzenie.  
— została zastosowana kumulacja z … (nazwa kraju/krajów)  
— kumulacja nie zosta ła zastosowana (  3 ). 
Portuguese version  
O abaixo-assinado, exportador dos produtos abrangidos pelo presente documento 
[autorização aduaneira n.  o … (  1 )], declara que, salvo indicação expressa em 
contrário, estes produtos são de origem preferencial … (  2 ). 
— Acumulação aplicada com … (nome do país/dos países).  
— Não foi aplicada acumulação (  3 ). 
Romanian version  
Exportatorul produselor ce fac obiectul acestui document [autoriza ția vamală 
nr. … (  1 )] declară că, exceptând cazul în care în mod expres este indicat altfel, 
aceste produse sunt de origine preferen țială … (  2 ). 
— Cumul aplicat cu … (numele țării/țărilor).  
— Nu se aplic ă cumul (  3 ). 
Slovenian version  
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov 
št. … (  1 )) izjavlja, da, razen če ni druga če jasno navedeno, ima to blago prefer ­
encialno … (  2 ) poreklo.  
— kumulacija se je uporabila z/s … (ime države/držav)  
— kumulacija se ni uporabila (  3 ). 
Slovak version  
Vývozca výrobkov uvedených v tomto dokumente [ číslo povolenia … (  1 )] 
vyhlasuje, že okrem zrete ľne označených, tieto výrobky majú preferen čný 
pôvod v … (  2 ). 
— kumulácia sa uplatnila s … (názov krajiny/krajín)  
— kumulácia sa neuplatnila (  3 ) ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 171
 
Finnish version  
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o … (  1 )) ilmoittaa, 
että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeu ­
tettuja … alkuperätuotteita (  2 ). 
— kumulaatiota sovellettiin … (maan nimi / maiden nimet) kanssa  
— kumulaatiota ei sovellettu (  3 ) 
Swedish version  
Exportören av de varor som omfattas av detta dokument (tullmyndighetens 
tillstånd nr … (  1 )) försäkrar att dessa varor, om inte annat tydligt markerats, 
har förmånsberättigande … ursprung (  2 ). 
— Kumulation har tillämpats med … (landets/ländernas namn)  
— Ingen kumulation har tillämpats (  3 ) 
................................................................................................ ..............................  ( 4 ) 
(Place and date ) 
................................................................................................ ..............................  ( 5 ) 
(Signature of the exporter, in addition the name of the person signing the declaration has to 
be indicated in clear script ) 
___________  
( 1 ) When the invoice declaration is made out by an approved exporter, the authorisation 
number of the approved exporter must be enter in this space. When the invoice 
declaration is not made out by an approved exporter, the words in brackets shall be 
omitted or the space left blank.  
( 2 ) Origin of products to be indicated. When the invoice declaration relates in whole or in 
part, to products originating in Ceuta and Mellila, the exporter must clearly indicate them 
in the document on which the declaration is made out by means of the symbol ‘CM’.  
( 3 ) Complete and delete where necessary.  
( 4 ) These indications may be omitted if the information is contained on the document itself.  
( 5 ) In cases where the exporter is not required to sign, the exemption of signature also 
implies the exemption of the name of the signatory.  ▼M81  1972A3722 — EN — 01.04.2012 — 001.001 — 172
 
JOINT DECLARATION  
concerning the Principality of Andorra  
1. Products originating in the Principality of Andorra falling within Chapters 25 
to 97 of the Harmonised System shall be accepted by Switzerland as orig ­
inating in the Community within the meaning of the Agreement.  
2. Protocol No 3 shall apply  mutatis mutandis  for the purpose of defining the 
originating status of the abovementioned products.  
JOINT DECLARATION  
concerning the Republic of San Marino  
1. Products originating in the Republic of San Marino shall be accepted by 
Switzerland as originating in the Community within the meaning of the 
Agreement.  
2. Protocol No 3 shall apply  mutatis mutandis  for the purpose of defining the 
originating status of the abovementioned products.  ▼M75  1972A3722 — EN — 01.04.2012 — 001.001 — 173
 
PROTOCOL No 4  
concerning certain provisions relating to Ireland  
Notwithstanding Article 13 of the Agreement, the measures provided for in 
paragraphs 1 and 2 of Protocol No 6 and in Article 1 of Protocol No 7 of the 
‘Act concerning the Conditions of Accession and the Adjustments to the Treaties’  ►
M12 __________  ◄ on certain quantitative restrictions relating 
to Ireland and on imports of motor vehicles and the motor vehicle assembly 
industry in Ireland shall apply to Switzerland.  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 174
 
PROTOCOL No 5  
Concerning the treatment that may be applied by Switzerland to 
imports of certain products subject to the scheme for building up 
compulsory reserves  
Article 1  
Switzerland may subject to a scheme of compulsory reserves products 
which are indispensable for the survival of the population and army in times of war, and the production of which in Switzerland is insufficient or non-existent and the characteristics and nature of which enable 
reserves to be built up.
 
Switzerland shall apply this scheme in a manner that does not involve 
discrimination, direct or indirect, between products imported from the Community and like or substitute national products.
 
Article 2  
At the date of signature of the agreement the following products shall be 
subject to the treatment laid down in Article 1:  
▼M70  
Swiss Customs Tariff 
Heading No  Description  
1516.  Animal or vegetable fats and oils and their fractions, partly or wholly 
hydrogenated, inter-esterified, re-esterified or elaidinised, whether or 
not refined, but not further prepared:  
— Vegetable fats and oils and their fractions:  
ex 2091/2099  — — Other:  
. Hydrogenated castor oil, so-called ‘opal wax’, for the manu ­
facture of soap or organic surface-active agents  
1704.  Sugar confectionery (including white chocolate), not containing cocoa:  
— Other:  
ex 9010  — — White chocolate, in containers holding more than 1 kg  
1806.  Chocolate and other food preparations containing cocoa:  
ex 1010/1020  — Cocoa powder, containing added sugar or other sweetening matter, 
in containers holding more than 1 kg  
— Other preparations in blocks, slabs or bars weighing more than 
2 kg or in liquid, paste, powder, granular or other bulk form in 
containers or immediate packings, of a content exceeding 2 kg:  
2091/2099  — — Other  
ex 3111/3290  — Other, in blocks, slabs or bars, in containers holding more than 
1 kg  
ex 9011/9029  — Other, in containers holding more than 1 kg  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 175
 
Swiss Customs Tariff 
Heading No  Description  
1905.  Bread, pastry, cakes, biscuits and other bakers' wares, whether or not 
containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar prod ­
ucts:
 
— Other:  
— — Bread and other ordinary bakers' wares, not containing added 
sugar or other sweetening matter, honey, eggs, fats, cheese or 
fruit:  
— — — Not put up for retail sale:  
— — — — Breadcrumbs:  
9021  — — — — — For use in animal feeding  
2510.  Natural calcium phosphates, natural aluminium calcium phosphates 
and phosphatic chalk:  
ex 1000/2000  — Natural phosphates, used as fertilisers  
2707.  Oils and other products of the distillation of high temperature coal tar; 
similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents:
 
— For use as motor fuel:  
1010  — — Benzole  
2010  — — Toluole  
3010  — — Xylole  
4010  — — Naphthalene  
5010  — — Other aromatic hydrocarbon mixtures of which 65 % or more 
by volume (including losses) distils at 250 °C by the ASTM D 86 method
 
6010  — — Phenols  
9110  — — Creosote oils  
9910  — — Other  
— For use as heating fuel:  
ex 4090  — — Naphthalene  
ex 5090  — — Other aromatic hydrocarbon mixtures of which 65 % or more 
by volume (including losses) distils at 250 °C by the ASTM D 86 method
 
ex 6090  — — Phenols  
ex 9190  — — Creosote oils  
ex 9990  — — Other  
2709.  Petroleum oils and oils obtained from bituminous minerals, crude:  
0010  — For use as motor fuel  ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 176
 
Swiss Customs Tariff 
Heading No  Description  
0090  — Other  
2710.  Petroleum oils and oils obtained from bituminous minerals, other than 
crude; preparations not elsewhere specified or included, containing by 
weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations:
 
— For use as motor fuel:  
— — Gasoline and its fractions:  
0011  — — — Unleaded, for use as such as motor fuel  
0012  — — — Other  
0013  — — White spirit  
0014  — — Diesel oil  
0015  — — Petroleum  
0019  — — Other  
— For other purposes:  
ex 0021  — — Gasoline and its fractions:  
. For gas production, petrochemical processing or industrial 
heating  
0022  — — White spirit  
0023  — — Petroleum  
0024  — — Heating oils  
ex 0025  — — Unmixed distillates of mineral oils, of which less than 20 % 
distils, by volume, below 300 °C, not including liquid paraffin of pharmaceutical quality
 
0026  — — Mixed distillates of mineral oils, of which less than 20 % 
distils, by volume, below 300 °C  
0027  — — Lubricating mineral oils  
0029  — — Other distillates and products  
2809.  Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids:  
ex 2000  — phosphoric acid and polyphosphoric acids:  
. Phosphoric acid, used as fertiliser  
2814.  Ammonia, anhydrous or in aqueous solution:  
ex 1000  — Anhydrous ammonia, used as fertiliser  
ex 2000  — Ammonia in aqueous solution, used as fertiliser  
2827.  Chlorides, chloride oxides and chloride hydroxides; bromides and 
bromide oxides; iodides and iodide oxides:  ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 177
 
Swiss Customs Tariff 
Heading No  Description  
ex 1000  — Ammonium chloride, used as fertiliser  
2834.  Nitrites; nitrates:  
— Nitrates:  
ex 2100  — — Of potassium, used as fertiliser  
ex 2900  — — Other:  
. Of magnesium and calcium, used as fertiliser  
2835.  Phosphinates (hypophosphites), phosphonates (phosphites), phosphates 
and polyphosphates:  
— Phosphates:  
ex 2400  — — Of potassium, used as fertiliser  
ex 2500  — — Calcium hydrogenorthophosphate (‘dicalcium phosphate’), used 
as fertiliser  
ex 2600  — — Other calcium phosphates, used as fertiliser  
ex 2900  — — Other, used as fertiliser  
— Polyphosphates:  
ex 3900  — — Other, used as fertiliser  
2836.  Carbonates; peroxocarbonates (percarbonates); commercial ammonium 
carbonate containing ammonium carbamate:  
ex 4000  — Potassium carbonates, used as fertiliser  
2842.  Other salts of inorganic acids or peroxoacids, excluding azides:  
— Double or complex silicates  
ex 1090  — — Other:  
. Double or complex salts (water softeners), for the manu ­
facture of washing products  
— Other:  
ex 9090  — — Other:  
. Double or complex salts (water softeners), for the manu ­
facture of washing products  
2901.  Acyclic hydrocarbons:  
—Saturated:  
— — Other than in gaseous state:  
1091  — — — For use as motor fuel  
— Unsaturated:  
— — Buta-1,3-diene and isoprene:  
— — — Isoprene:  ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 178
 
Swiss Customs Tariff 
Heading No  Description  
2421  — — — — For use as motor fuel  
— — Other:  
— — — Other than in gaseous state:  
2991  — — — — For use as motor fuel  
2902.  Cyclic hydrocarbons:  
— Cyclanes, cyclenes and cycloterpenes:  
— — Cyclohexane:  
1110  — — — For use as motor fuel  
— — Other:  
1910  — — — For use as motor fuel  
— Benzene:  
2010  — — For use as motor fuel  
— Toluene:  
3010  — — For use as motor fuel  
— Xylenes:  
— —  o-Xylene:  
4110  — — — For use as motor fuel  
— —  m-Xylene:  
4210  — — — For use as motor fuel  
— —  p-Xylene:  
4310  — — — For use as motor fuel  
— — Mixed xylene isomers:  
4410  — — — For use as motor fuel  
— Ethylbenzene:  
6010  — — For use as motor fuel  
— cumene:  
7010  — — For use as motor fuel  
— Other:  
9010  — — For use as motor fuel  
2905.  Acyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives:  
— Saturated monohydric alcohols:  
— — Methanol (methyl alcohol):  ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 179
 
Swiss Customs Tariff 
Heading No  Description  
1110  — — — For use as motor fuel  
— — Propan-l-ol (propyl alcohol) and propan-2-ol (isopropyl alco ­
hol):  
1210  — — — For use as motor fuel  
— — Other butanols:  
1410  — — — For use as motor fuel  
— — Pentanol (amyl alcohol) and isomers thereof:  
1510  — — — For use as motor fuel  
— — Octanol (octyl alcohol) and isomers thereof:  
1610  — — — For use as motor fuel  
ex 1690  — — — Other:  
. Fatty alcohols for the manufacture of soaps and organic 
surface-active agents  
ex 1700  — — Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) 
and octadecan-1-ol (stearyl alcohol)  
. Fatty alcohols for the manufacture of soaps and organic 
surface-active agents  
— — Other:  
1910  — — — For use as motor fuel  
ex 1990  — — — Other:  
. Fatty alcohols for the manufacture of soaps and organic 
surface-active agents  
— Unsaturated monohydric alcohols:  
— — Acyclic terpene alcohols:  
2210  — — — For use as motor fuel  
— — Other:  
2910  — — — For use as motor fuel  
— — — Other:  
ex 2999  — — — — Other:  
. Fatty alcohols for the manufacture of soaps and 
organic surface-active agents  
2907.  Phenols; phenol-alcohols:  
— Monophenols:  
ex 1300  — — Octylphenol, nonylphenol and their isomers; salts thereof for 
the manufacture of soaps and organic surface-active agents  ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 180
 
Swiss Customs Tariff 
Heading No  Description  
ex 1500  — — Naphthols and their salts, for the manufacture of soaps and 
organic surface-active agents  
— — Other:  
ex 1990  — — — Other, for the manufacture of soaps and organic 
surface-active agents  
ex 3000  — Phenol-alcohols for the manufacture of soaps and organic 
surface-active agents  
2909.  Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol 
peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives:
 
— Acyclic ethers and their halogenated, sulphonated, nitrated or 
nitrosated derivatives:  
— — Other:  
1910  — — — For use as motor fuel  
— Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, 
sulphonated, nitrated or nitrosated derivatives:  
2010  — — For use as motor fuel  
— Aromatic ethers and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  
3010  — — For use as motor fuel  
— Ether-alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives:  
— — Monomethyl ethers of ethylene glycol or of diethylene glycol:  
4210  — — — For use as motor fuel  
— — Monobutyl ethers of ethylene glycol or of diethylene glycol:  
4310  — — — For use as motor fuel  
— — Other monoalkylethers of ethylene glycol or of diethylene 
glycol:  
4410  — — — For use as motor fuel  
— — Other:  
4910  — — — For use as motor fuel  
— Ether-phenols, ether-alcohol-phenols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives:  
5010  — — For use as motor fuel  
— Alcohol peroxides, ether peroxides, ketone peroxides and their 
halogenated, sulphonated, nitrated or nitrosated derivatives:  
6010  — — For use as motor fuel  ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 181
 
Swiss Customs Tariff 
Heading No  Description  
2910.  Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three- 
membered ring, and their halogenated, sulphonated, nitrated or 
nitrosated derivatives:  
ex 1000  — Oxirane (ethylene oxide), for the manufacture of soaps and organic 
surface-active agents  
2915.  Saturated acyclic monocarboxylic acids and their anhydrides, halides, 
peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:
 
— Butyric acids, valeric acids, their salts and esters:  
ex 6090  — — Other:  
. Fatty alcohols for the manufacture of soaps and organic 
surface-active agents  
— Palmitic acid, stearic acid, their salts and esters:  
ex 7090  — — Other:  
. Fatty alcohols for the manufacture of soaps and organic 
surface-active agents  
— Other:  
ex 9090  — — Other:  
. Fatty alcohols for the manufacture of soaps and organic 
surface-active agents  
. Esters of monocarboxylic acid for the manufacture of 
synthetic lubricants  
2916.  Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic 
acids, their anhydrides, halides, peroxides and peroxyacids; their halo ­
genated, sulphonated, nitrated or nitrosated derivatives:  
— Unsaturated acyclic monocarboxylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives:  
— — Oleic, linoleic or linolenic acids, their salts and esters:  
ex 1590  — — — Other:  
. Fatty alcohols for the manufacture of soaps and organic 
surface-active agents  
— — Other:  
ex 1990  — — — Other:  
. Fatty acids, for the manufacture of soaps and organic 
surface-active agents  
2917.  Polycarboxylic acids, their anhydrides, halides, peroxides and peroxy ­
acids; their halogenated, sulphonated, nitrated or nitrosated deriva ­
tives:  
— Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives:  ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 182
 
Swiss Customs Tariff 
Heading No  Description  
ex 1200  — — Adipic acid, its salts and esters:  
. Esters of adipic acid for the manufacture of synthetic lubri ­
cants  
2922.  Oxygen-function amino-compounds:  
— Amino-acids and their esters, other than those containing more 
than one kind of oxygen function; salts thereof:  
— — Other:  
ex 4990  — — — Other:  
. Nitrilotriacetates, for the manufacture of washing products  
2933.  Heterocyclic compounds with nitrogen hetero-atom(s) only:  
ex 4000  — Compounds containing a quinoline or isoquinolene ring-system 
(whether or not hydrogenated), not further fused:  
. substances with an antibiotic action  
— Compounds containing a pyrimidine ring (whether or not hydro ­
genated) or piperazine ring in the structure:  
— — Other:  
ex 5910  — — — Products covered by the lists in Part 1b:  
. Substances with an antibiotic action  
— Other:  
ex 9010  — — Products covered by the lists in Part 1b:  
. Substances with an antibiotic action  
2934.  Nucleic acids and their salts; other heterocyclic compounds:  
— Other:  
ex 9020  — — Products covered by the lists in Part 1b:  
. Substances with an antibiotic action  
2941.1000/9000  Antibiotics  
3003.  Medicaments (excluding goods of heading No 3002, 3005 or 3006) 
consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale:
 
1000  — Containing penicillins or derivatives thereof, with a penicillanic 
acid structure, or streptomycins or their derivatives  
2000  — Containing other antibiotics  
3004.  Medicaments (excluding goods of heading No 3002, 3005 or 3006) 
consisting of mixed or unmixed products for therapeutic or prophy ­
lactic uses, put up in measured doses or in forms or packings for retail 
sale: ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 183
 
Swiss Customs Tariff 
Heading No  Description  
1000  — Containing penicillins or derivatives thereof, with a penicillanic 
acid structure, or streptomycins or their derivatives  
2000  — Containing other antibiotics  
3102.1000/9000  Mineral or chemical fertilisers, nitrogenous  
3103.1000/9000  Mineral or chemical fertilisers, phosphatic  
3104.1000/9000  Mineral or chemical fertilisers, potassic  
3105.  Mineral or chemical fertilisers containing two or three of the fertilising 
elements nitrogen, phosphorus and potassium; other fertilisers; goods 
of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg:
 
2000  — Mineral or chemical fertilisers containing the three fertilising 
elements nitrogen, phosphorus and potassium  
3000  — Diammonium hydrogenorthophosphate (diammonium phosphate)  
4000  — Ammonium dihydrogenorthophosphate (monoammonium phos ­
phate) and mixtures thereof with diammonium hydrogenorth ­
ophosphate (diammonium phosphate)  
— Other mineral or chemical fertilisers containing the two fertilising 
elements nitrogen and phosphorus:  
5100  — — Containing nitrates and phosphates  
5900  — — Other:  
6000  — Mineral or chemical fertilisers containing the two fertilising 
elements phosphorus and potassium  
ex 9000  — Other:  
. Containing nitrogen, phosphoric acid or potassium  
3401.  Soap; organic surface-active products and preparations for use as soap, 
in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding, felt and non-wovens, impregnated, 
coated or covered with soap or detergent:
 
— Soap and organic surf-aceactive products and preparations, in the 
form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent:
 
ex 1100  — — For toilet use (including medicated products), not including 
paper, wadding, felt and non-wovens, impregnated, coated or 
covered with soap or detergent:  
— — Other:  
1910  — — — Ordinary soaps  ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 184
 
Swiss Customs Tariff 
Heading No  Description  
ex 1990  — — — Other, not including paper, wadding, felt and non-wovens, 
impregnated, coated or covered with soap or detergent  
2000  — Soap in other forms  
3402.  Organic surface-active agents (other than soap); surface-active prep ­
arations, washing preparations (including auxiliary washing prepara ­
tions) and cleaning preparations, whether or not containing soap, other 
than those of heading No 3401:  
— Organic surf-aceactive agents, whether or not put up for retail sale:  
— — Anionic:  
ex 1190  — — — Other:  
. For the manufacture of washing products  
— — Cationic:  
ex 1290  — — — Other:  
. For the manufacture of washing products  
— — Non-ionic:  
ex 1390  — — — Other:  
. For the manufacture of washing products  
ex 1900  — — Other:  
. For the manufacture of washing products  
ex 2000  — Preparations put up for retail sale:  
. Washing products, ready to use  
ex 9000  — Other:  
. For the manufacture of washing products  
. Washing products, ready to use  
3403.  Lubricating preparations (including cutting-oil preparations, bolt or nut 
release preparations, anti-rust or anti-corrosion preparations and mould 
release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as 
basic constituents, 70 % or more by weight of petroleum oils or of oils 
obtained from bituminous minerals:
 
— Containing petroleum oils or oils obtained from bituminous 
minerals:  
ex 1900  — — Other:  
. Synthetic lubricants  
— Other:  ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 185
 
Swiss Customs Tariff 
Heading No  Description  
ex 9900  — — Other:  
. Synthetic lubricants  
3505.  Dextrins and other modified starches (for example, pregelatinised or 
esterified starches); glues based on starches, or on dextrins or other 
modified starches:  
— Dextrins and other modified starches:  
1010  — — For use in animal feeding  
— Glues:  
2010  — — For use in animal feeding  
ex 3807.0000  Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable 
pitch; brewers' pitch and similar preparations based on rosin, resin 
acids or on vegetable pitch:  
. For heating  
3811.  Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity 
improvers, anti-corrosive preparations and other prepared additives, 
for mineral oils (including gasoline) or for other liquids used for the 
same purposes as mineral oils:  
— Other:  
9010  — — For use as motor fuel  
3814.  Organic composite solvents and thinners, not elsewhere specified or 
included; prepared paint or varnish removers:  
0010  — For use as motor fuel  
3817.  Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of 
heading No 2707 or 2902:  
— Mixed alkylbenzenes:  
1010  — — For use as motor fuel  
ex 1090  — — Other:  
. For the manufacture of soaps and organic surface-active 
agents  
— Mixed alkylnaphthalenes:  
2010  — — For use as motor fuel:  
ex 2090  — — Other:  
. For the manufacture of soaps and organic surface-active 
agents  
3819.0000  Hydraulic brake fluids and other prepared liquids for hydraulic trans ­
mission, not containing or containing less than 70 % by weight of 
petroleum oils or oils obtained from bituminous minerals  ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 186
 
Swiss Customs Tariff 
Heading No  Description  
3823.  Industrial monocarboxylic fatty acids; acid oils from refining; 
industrial fatty alcohols:  
— Industrial monocarboxylic fatty acids; acid oils from refining:  
ex 1300  — — Tall oil fatty acids  
. For the manufacture of soaps and organic surface-active 
agents  
3824.  Prepared binders for foundry moulds or cores; chemical products and 
preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified 
or included; residual products of the chemical or allied industries, not 
elsewhere specified or included:
 
— Other:  
9030  — — For use as motor fuel  
— — Other:  
ex 9099  — — — Other:  
. Prepared water softeners  
3902.  Polymers of propylene or of other olefins, in primary forms:  
— Other:  
ex 9090  — — Other:  
. Poly-alpha-olefin (PAO), for the manufacture of synthetic 
lubricants  
▼B 
Article 3  
In the case of any modification of the list of products in Article 2, the 
scheme described in Article 1 shall also be applied to like or substitute national products.
 
Switzerland shall inform the Joint Committee which shall ascertain 
beforehand whether the implementing conditions set out in Article 1 have been adhered to.
 
Article 4  
The Joint Committee shall supervise the functioning of the arrangements 
provided for in this Protocol.  ▼M70  1972A3722 — EN — 01.04.2012 — 001.001 — 187
 
PROTOCOL No 6  
concerning the elimination of certain quantitative restrictions on 
exports  
Quantitative restrictions applied by the Community on exports to Swit ­
zerland of the products listed below shall be eliminated at the latest on 
the dates indicated.  
Harmonized system 
Heading No  Product description  Date of 
elimination  
74.04  Copper waste and scrap  1.1.1993  
ex 44.01  Fuel wood, of coniferous wood and pine 
and fir shavings  1.1.1993  
ex 44.03  Wood in the rough, whether or not stripped 
of its bark or merely roughed down  
— Other, not including poplar  1.1.1993  
Wood, roughly squared or half squared but 
not further manufactured  
— Other, not including poplar  1.1.1993  
ex 44.07  Wood sawn lengthwise, sliced or peeled but 
not further prepared, of a thickness 
exceeding 6 mm  
— Of coniferous wood not including small 
boards for the manufacture of boxes, sieves or riddles and the like
 1.1.1993  
ex 41.01  Raw hides and skins of bovine animals 
weighing less than 6 kg per skin  1.1.1992  
ex 41.02  Raw skins of sheep and lambs  1.1.1992  
ex 41.03  Raw hides and skins of goats and kids  1.1.1992  
ex 43.01  Raw furskins of rabbits  1.1.1992  ▼M54  1972A3722 — EN — 01.04.2012 — 001.001 — 188
 
ADDITIONAL PROTOCOL  
on mutual administrative assistance in customs matters  
Article 1  
Definitions  
For the purposes of this Protocol:  
(a) ‘goods’ shall mean all goods falling within Chapters 1 to 97 of the 
Harmonized System, irrespective of the scope of the Agreement of 22 July 1972;
 
(b) ‘customs legislation’ shall mean any legal or regulatory provision 
adopted by the European Community or by the Swiss Confederation governing the import, export, and transit of goods and their placing under any customs procedure, including measures of prohibition, 
restriction and control;
 
(c) ‘applicant authority’ shall mean a competent administrative 
authority which has been appointed by a Contracting Party for this purpose and which makes a request for assistance in customs matters;
 
(d) ‘requested authority’ shall mean a competent administrative 
authority which has been appointed by a Contracting Party for this purpose and which receives a request for assistance in customs matters;
 
(e) ‘breaches of customs legislation’ shall mean any violation or 
attempted violation of that legislation.  
Article 2  
Scope  
1. The Contracting Parties shall assist each other, in the areas within 
their competence, in the manner and under the conditions laid down in 
this Protocol, in ensuring that the customs legislation is correctly applied, in particular by the prevention, detection and investigation of operations in breach of that legislation.
 
2. Assistance in customs matters, as provided for in this Protocol, 
shall apply to any administrative authority of the Contracting Parties which is competent for the application of this Protocol. It shall not prejudice the provisions governing mutual assistance in criminal 
matters. Nor shall it cover information obtained under powers 
exercised at the request of the judicial authorities, except where the said authorities agree that it should.
 
Article 3  
Assistance on request  
1. At the request of the applicant authority, the requested authority 
shall furnish it with all relevant information which may enable it to ensure correct compliance with customs legislation, including 
information regarding operations noted or planned which are, or 
might be, in breach of such legislation.
 
2. At the request of the applicant authority, the requested authority 
shall inform it whether goods exported from the territory of one of the Contracting Parties have been properly imported into the territory of the 
other Party, specifying, where appropriate, the customs procedure 
applied to the goods.  ▼
M65  1972A3722 — EN — 01.04.2012 — 001.001 — 189
 
3. At the request of the applicant authority, the requested authority 
shall, within the framework of its laws, take the necessary steps to 
ensure surveillance of:  
(a) natural or legal persons with regard to whom there are reasonable 
grounds for believing that they are, or have been, in breach of customs legislation;
 
(b) places where goods are stored in a way that gives reasonable 
grounds for suspecting that they are intended to supply operations in breach of customs legislation;
 
(c) movements of goods notified as possibly giving rise to breaches of 
customs legislation;  
(d) means of transport for which there are reasonable grounds for 
believing that they have been, are or may be, used in operations 
in breach of customs legislation.  
Article 4  
Spontaneous assistance  
The Contracting Parties shall provide each other, at their own initiative 
and in accordance with their laws, rules and other legal instruments, with assistance if they consider that to be necessary for the correct 
application of customs legislation, particularly when they obtain 
information pertaining to:
 
— operations which are, or appear to them to be, in breach of such 
legislation and which may be of interest to the other Contracting Party,
 
— new means or methods employed in carrying out such operations,  
— goods known to be subject to breaches of customs legislation,  
— natural or legal persons with regard to whom there are reasonable 
grounds for believing that they are, or have been, in breach of 
customs legislation,  
— means of transport for which there are reasonable grounds for 
believing that they have been, are or may be, used in operations in breach of customs legislation.
 
Article 5  
Delivery/notification  
At the request of the applicant authority, the requested authority shall, in 
accordance with its legislation, take all necessary measures in order:  
— to deliver all documents,  
— to notify all decisions, as well as any other relevant act which forms 
part of the procedure in question,  
falling within the scope of this Protocol to an addressee, residing or 
established in its territory. In such a case, Article 6 (3) shall apply to the 
request for delivery or notification.  ▼M65  1972A3722 — EN — 01.04.2012 — 001.001 — 190
 
Article 6  
Form and substance of requests for assistance  
1. Requests pursuant to this Protocol shall be made in writing. They 
shall be accompanied by the documents deemed necessary to enable the 
request to be complied with. When required because of the urgency of the situation, oral requests may be accepted, but must be confirmed in writing immediately.
 
2. Requests pursuant to paragraph 1 shall include the following 
information:  
(a) the applicant authority making the request;  
(b) the measure requested;  
(c) the object of, and reason for, the request;  
(d) the laws, rules and other legal elements involved;  
(e) details which are as accurate and comprehensive as possible on the 
natural or legal persons who are the target of the investigations;  
(f) a summary of the relevant facts and enquiries already carried out, 
except in cases provided for in Article 5.  
3. Requests shall be submitted in an official language of the 
requested authority or in a language acceptable to that authority.  
4. If a request does not meet the formal requirements, its correction 
or supplementation may be requested; precautionary measures may, 
however, be ordered.  
Article 7  
Execution of requests  
1. In order to comply with a request for assistance, the requested 
authority shall proceed, within the limits of its competence and available resources, as though it were acting on its own account or at 
the request of other authorities of that same Contracting Party, by 
supplying information already possessed, by carrying out appropriate enquiries or by arranging for them to be carried out. This provision shall also apply to the administrative department to which the request 
has been addressed by the requested authority when the latter cannot act 
on its own.
 
2. Requests for assistance shall be executed in accordance with the 
laws, rules and other legal instruments of the requested Contracting 
Party.  
3. Duly authorized officials of a Contracting Party may, with the 
agreement of the other Contracting Party involved and subject to the 
conditions laid down by the latter, obtain from the offices of the 
requested authority or other authority for which the requested authority is responsible, information relating to operations which are, 
or may be, in breach of customs legislation which the applicant 
authority needs, in the context of an enquiry, for the purposes of this Protocol.
 
4. Officials of a Contracting Party may, with the agreement of the 
other Contracting Party involved and subject to the conditions laid down 
by the latter, be present at enquiries carried out in the latter's territory.  ▼M65  1972A3722 — EN — 01.04.2012 — 001.001 — 191
 
Article 8  
Form in which information is to be communicated  
1. The requested authority shall communicate results of enquiries to 
the applicant authority in the form of documents, certified copies of 
documents, reports and the like.  
2. The documents provided for in paragraph 1 may be replaced by 
computerized information produced in any form for the same purpose.  
Article 9  
Exceptions to the obligation to provide assistance  
1. The Contracting Parties may refuse to give assistance as provided 
for in this Protocol, where to do so would:  
(a) be likely to prejudice the sovereignty of the Swiss Confederation or 
that of a Member State of the Community which has been asked to 
provide assistance pursuant to this Protocol; or  
(b) be likely to prejudice public policy, their security or other essential 
interests, in particular in the cases referred to within the meaning of 
Article 10 (2); or  
(c) involve tax or currency regulations other than customs legislation; 
or 
(d) involve the violation of an industrial, commercial or professional 
secret.  
2. Where the applicant authority requests assistance which it would 
itself be unable to provide if so asked, it shall draw attention to that fact 
in its request. It shall then be for the requested authority to decide how to respond to such a request.
 
3. If assistance is refused, the decision and the reasons therefor must 
be notified to the application authority without delay.  
Article 10  
Confidentiality  
1. Any information communicated in whatsoever form pursuant to 
this Protocol shall be of a confidential or restricted nature, depending on 
the rules applicable in each of the Contracting Parties. It shall be covered by the obligation of official secrecy and shall enjoy the 
protection extended to similar information under the relevant laws 
applicable in the territory of the Contracting Party which received it and the corresponding provisions applying to the Community institu ­
tions.
 
2. Personal data, namely all information relating to an identified or 
identifiable individual, may be exchanged only where the receiving Contracting Party undertakes to protect such data in at least an 
equivalent way to the one applicable to that particular case in the 
supplying Contracting Party.  ▼
M65  1972A3722 — EN — 01.04.2012 — 001.001 — 192
 
Article 11  
Use of information  
1. Information obtained shall be used solely for the purposes of this 
Protocol. Where one of the Contracting Parties requests the use of such 
information for other purposes, it shall ask for the prior written consent of the authority which furnished the information. Such use shall then be subject to any restrictions laid down by that authority.
 
2. Paragraph 1 shall not impede the use of information in any judicial 
or administrative proceedings instituted for failure to comply with 
customs legislation. The competent authority which supplied that 
information shall be notified of such use without delay.  
3. The Contracting Parties may, in their records of evidence, reports 
and testimonies and in proceedings and charges brought before the courts, use as evidence information obtained and documents consulted 
in accordance with the provisions of this Protocol.
 
Article 12  
Experts and witnesses  
An official of a requested authority may be authorized to appear, within 
the limitations of the authorization granted, as an expert or witness in 
judicial or administrative proceedings regarding the matters covered by this Protocol in the jurisdiction of the other Contracting Party, and produce such objects, documents or authenticated copies thereof, as 
may be needed for the proceedings. The request for an appearance 
must indicate specifically on what matters and by virtue of what title or qualification the official will be questioned.
 
Article 13  
Assistance expenses  
The Contracting Parties shall waive all claims on each other for the 
reimbursement of expenses incurred pursuant to this Protocol, except, as appropriate, for expenses to experts and witnesses and to interpreteurs and translators who are not public service employees.
 
Article 14  
Application  
1. The application of this Protocol shall be entrusted to the customs 
authorities of the Swiss Confederation on the one hand and the 
competent services of the Commission of the European Communities 
and, where appropriate, the customs authorities of the Member States of the European Community on the other. They shall decide on all practical measures and arrangements necessary for its application, 
taking into consideration the rules in force in the field of data 
protection.
 
2. The Contracting Parties shall consult each other and keep each 
other informed of the detailed rules of implementation which are adopted in accordance with the provisions of this Protocol. In particular, 
they shall exchange the list of competent authorities authorized to 
intervene pursuant to this Protocol.
 
JOINT DECLARATION  
The parties agree that a working group should be created by the Joint 
Committee to assist it in the management of the Protocol on mutual administrative assistance.
 ▼M65  1972A3722 — EN — 01.04.2012 — 001.001 — 193
 
FINAL ACT  
The representatives  
OF THE EUROPEAN ECONOMIC COMMUNITY,  
and 
OF THE SWISS CONFEDERATION,  
assembled at Brussels on this twenty-second day of July in the year one thousand 
nine hundred and seventy-two,  
for the signature of the Agreement between the European Economic Community 
and the Swiss Confederation,  
at the time of signature of this Agreement,  
— have adopted the following declarations annexed to this Act:  
1. Joint declaration by the Contracting Parties concerning Article 4(3) of 
Protocol No1,  
2. Joint declaration by the Contracting Parties concerning transport of goods 
in transit,  
3. Declaration concerning workers,  
— and have taken note of the declarations listed below and annexed to this Act:  
1. Declaration by the European Economic Community concerning the 
regional application of certain provisions of the Agreement,  
2. Declaration by the European Economic Community concerning 
Article 23(1) of the Agreement.  
The abovementioned representatives  
and the representative of the  
PRINCIPALITY OF LIECHTENSTEIN,  
have signed the Additional Agreement concerning the validity, for the Princi ­
pality of Liechtenstein, of the Agreement between the European Economic Community and the Swiss Confederation of 22 July 1972.
 
Udfærdiget i Bruxelles, den toogtyvende juli nitten hundrede og tooghalvfjerds.  
Geschehen zu Brüssel am zweiundzwanzigsten Juli neunzehnhundertzweiund ­
siebzig.  
Done at Brussels on this twenty-second day of July in the year one thousand nine 
hundred and seventy-two.  
Fait à Bruxelles, le vingt-deux juillet mil neuf cent soixante-douze.  
Fatto a Bruxelles, il ventidue luglio millenovecentosettantadue.  
Gedaan te Brussel, de tweeëntwintigste juli negentienhonderdtweeënzeventig.  
▼M12  __________  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 194
 
På Rådet for De europæiske Fællesskabers vegne 
Im Namen des Rates der Europäischen Gemeinschaften 
In the name of the Council of the European Communities Au nom du Conseil des Communautés européennes A nome del Consiglio delle Comunità europee 
Namens de Raad van de Europese Gemeenschappen  
▼
M12  __________  
▼B
 
Für die Schweizerische Eidgenossenschaft 
Pour la Confédération suisse Per la Confederazione svizzera
 
Für das Fürstentum Liechtenstein
  ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 195
 
DECLARATIONS  
Joint declaration by the Contracting Parties concerning Article 4(3) of 
Protocol No 1  
The Contracting Parties acknowledge that the Exchange of Letters of 30 June 
1967 between the European Economic Community and the Swiss Confederation relating to the Clock and Watch Agreement shall remain valid and may be invoked if the provisions of this Agreement should cease to apply to products 
falling within Chapter 91 of the Brussels Nomenclature in accordance with 
Article 4(3) of Protocol No 1.
 
Joint declaration by the Contracting Parties concerning transport of goods 
in transit  
The Contracting Parties consider that it is in the common interest that the rates 
and conditions for the transport of goods  
(i) to and from the Community involving transit through Swiss territory; or  
(ii) to and from Switzerland involving transit through Community territory,  
should not involve any discrimination or distortion based on the country of 
destination of the goods concerned or on the country from which they come and likely to have an adverse effect on the proper functioning of the free 
movement of these goods.
 
Declaration concerning workers  
In view of the importance of the activities in Switzerland of workers who are 
nationals of Member States in the context of their reciprocal relations, the 
Contracting Parties emphasize the common interest they have in matters 
relating to labour. In this connection, they note with satisfaction the signature in Rome on 22 June 1972 of a document recording the results of the work of the Italian-Swiss Joint Committee.
 
The Contracting Parties have noted that in the course of that Committee's work 
important principles were formulated and substantial progress was thereby achieved, the stabilization policy adopted by the Swiss authorities being fully observed; appropriate provisions were adopted to achieve further progress as 
soon as possible. They noted also that this stabilization goes hand in hand 
with the implementation of a policy which is designed to introduce progressively as uniform a labour market as possible.
 
The Contracting Parties are determined, on either side, to promote the intro ­
duction of the most satisfactory solutions to these questions of common interest. They declare their willingness to examine together any problems which may arise concerning their workers.
 
Declaration by the European Economic Community concerning the regional 
application of certain provisions of the Agreement  
The European Economic Community declares that the application of any 
measures it may take under Articles 23, 24, 25 or 26 of the Agreement, in accordance with the procedure and under the arrangements set out in Article 27, 
or under Article 28, may be limited to one of its regions by virtue of Community 
rules.
 ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 196
 
Declaration by the European Economic Community concerning Article 23(1) 
of the Agreement  
The European Economic Community declares that in the context of the 
autonomous implementation of Article 23(1) of the Agreement which is incumbent on the Contracting Parties, it will assess any practices contrary to that Article on the basis of criteria arising from the application of the rules of 
Articles 85, 86, 90 and 92 of the Treaty establishing the European Economic 
Community.
 ▼B 1972A3722 — EN — 01.04.2012 — 001.001 — 197