REGIONAL CONVENTION  
on pan-Euro-Mediterranean preferential rules of origin  
THE EUROPEAN UNION,  
ICELAND,  
THE PRINCIPALITY OF LIECHTENSTEIN,  
THE KINGDOM OF NORWAY,  
THE SWISS CONFEDERATION,  
hereinafter referred to as ‘the EFTA States’,  
THE PEOPLE’S DEMOCRATIC REPUBLIC OF ALGERIA,  
THE ARAB REPUBLIC OF EGYPT,  
THE STATE OF ISRAEL,  
THE HASHEMITE KINGDOM OF JORDAN,  
THE REPUBLIC OF LEBANON,  
THE KINGDOM OF MOROCCO,  
THE PALESTINE LIBERATION ORGANISATION FOR THE BENEFIT OF THE PALESTINIAN AUTHORITY OF THE WEST 
BANK AND THE GAZA STRIP,  
THE SYRIAN ARAB REPUBLIC,  
THE REPUBLIC OF TUNISIA,  
THE REPUBLIC OF TURKEY,  
hereinafter referred to as ‘the participants in the Barcelona Process’,  
THE REPUBLIC OF ALBANIA,  
BOSNIA AND HERZEGOVINA,  
THE REPUBLIC OF CROATIA,  
THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA,  
MONTENEGRO,  
THE REPUBLIC OF SERBIA  
AS WELL AS KOSOVO (UNDER RESOLUTION 1244(1999) OF THE UNITED NATIONS SECURITY COUNCIL),  
hereinafter referred to as ‘the participants in the European Union’s Stabilisation and Association Process’,EN L 54/4 Official Journal of the European Union 26.2.2013
THE KINGDOM OF DENMARK IN RESPECT OF THE FAROE ISLANDS,  
hereinafter referred to as ‘the Faroe Islands’,  
hereinafter referred to together as the ‘Contracting Parties’,  
CONSIDERING the pan-Euro-Mediterranean system of cumulation of origin, which is made up of a network of Free Trade 
Agreements and provides for identical rules of origin allowing for diagonal cumulation,  
CONSIDERING the possible future extension of the geographical scope of diagonal cumulation to neighbouring countries 
and territories,  
CONSIDERING the difficulties in the management of the current network of bilateral protocols on rules of origin among 
the countries or territories of the pan-Euro-Mediterranean zone, it is desirable to transpose the existing bilateral systems 
on rules of origin into a multilateral framework, without prejudice to the principles laid down in the relevant agreements 
or any other related bilateral agreements,  
CONSIDERING that any amendment to a protocol on rules of origin applicable between two partner countries of the 
pan-Euro-Mediterranean zone implies identical amendments to each and every protocol applicable within the zone,  
CONSIDERING that the rules of origin will need to be amended in order to better respond to the economic reality,  
CONSIDERING the idea to base cumulation of origin on a single legal instrument in the form of a regional convention 
on preferential rules of origin, to which the individual free trade agreements applicable between the countries of the zone 
would refer,  
CONSIDERING that the following regional Convention does not lead overall to a less favourable situation than in the 
previous relation between the free trade partners which apply the pan-euro or pan-euro-med cumulation,  
CONSIDERING that the idea of a regional convention on preferential rules of origin for the pan-Euro-Mediterranean zone 
received the support of the Euro-Med Trade Ministers during their meeting in Lisbon on 21 October 2007,  
CONSIDERING that a main objective of a single regional convention is to move towards the application of identical rules 
of origin for the purpose of cumulation of origin for goods traded between all Contracting Parties,  
HAVE DECIDED to conclude the following Convention:  
PART I  
GENERAL PROVISIONS  
Article 1  
1. This Convention lays down provisions on the origin of 
goods traded under the relevant Agreements concluded between 
the Contracting Parties.  
2. The concept of ‘originating products’ and the methods of 
administrative cooperation relating thereto are set out in the 
Appendixes to this Convention.  
Appendix I sets out general rules for the definition of the 
concept of originating products and the methods of adminis ­
trative cooperation.  
Appendix II sets out special provisions applicable between 
certain Contracting Parties and derogating from the provisions 
laid down in Appendix I.  3. The following are Contracting Parties to this Convention:  
— the European Union,  
— the EFTA States as listed in the Preamble,  
— the Kingdom of Denmark in respect of the Faroe Islands,  
— the participants in the Barcelona Process as listed in the 
Preamble,  
— the participants in the European Union’s Stabilisation and 
Association Process as listed in the Preamble.  
With respect to the European Union, this Convention shall 
apply to the territory in which the Treaty on European Union 
is applicable, as defined in Article 52 of that Treaty and 
Article 355 of the Treaty of the Functioning of the European 
Union.EN 26.2.2013 Official Journal of the European Union L 54/5
Article 2  
For the purposes of this Convention:  
(1) ‘Contracting Party’ means those listed in Article 1(3);  
(2) ‘third party’ means any neighbouring country or territory 
which is not a Contracting Party,  
(3) ‘relevant Agreement’ means a free trade agreement between 
two or more Contracting Parties, which refers to this 
Convention.  
PART II  
THE JOINT COMMITTEE  
Article 3  
1. A Joint Committee is hereby established in which each 
Contracting Party shall be represented.  
2. The Joint Committee shall act by unanimity, without 
prejudice to Article 5(4).  
3. The Joint Committee shall meet whenever necessary, but 
at least once a year. Any Contracting Party may request that a 
meeting be held.  
4. The Joint Committee shall adopt its own rules of 
procedure, which shall,  inter alia , contain provisions for 
convening meetings and for the designation of the chairperson 
and his term of office.  
5. The Joint Committee may decide to set up any sub- 
committee or working group that can assist it in carrying out 
its duties.  
Article 4  
1. It shall be the responsibility of the Joint Committee to 
administer this Convention and ensure its proper implemen ­
tation. For this purpose, it shall be regularly informed by the 
Contracting Parties about the experiences they have in the appli ­
cation of this Convention. The Joint Committee shall make 
recommendations, and in the cases provided for in paragraph 
3, shall take decisions.  
2. In particular the Joint Committee shall recommend to the 
Contracting Parties:  
(a) explanatory notes and guidelines for the uniform appli ­
cation of this Convention;  
(b) any other measures required for its application.  
3. The Joint Committee shall adopt by decision:  
(a) amendments to this Convention including amendments to 
the Appendixes;  (b) invitations to third parties to accede to this Convention in 
accordance with Article 5;  
(c) transitional measures required in the case of the accession of 
new Contracting Parties.  
Decisions referred to in this paragraph shall be put into effect 
by the Contracting Parties in accordance with their own legis ­
lation.  
4. If a representative of a Contracting Party in the Joint 
Committee has accepted a decision subject to the fulfilment 
of fundamental legal requirements, the decision shall enter 
into force, if no date is contained therein, on the first day of 
the second month after the lifting of the reservation is notified.  
PART III  
ACCESSION OF THIRD PARTIES  
Article 5  
1. A third party may become a Contracting Party to this 
Convention, provided that the candidate country or territory 
has a free trade agreement in force, providing for preferential 
rules of origin, with at least one of the Contracting Parties.  
2. A third party shall submit a written request for accession 
to the depositary.  
3. The depositary shall submit the request to the Joint 
Committee for its consideration.  
4. The decision of the Joint Committee inviting a third party 
to accede to this Convention shall be sent to the depositary, 
which shall, within two months, forward it, together with a text 
of the Convention in force on that date, to the requesting third 
party. One single Contracting Party may not oppose that 
decision.  
5. A third party invited to become a Contracting Party to 
this Convention shall do so by depositing an instrument of 
accession with the depositary. The said instruments shall be 
accompanied by a translation of the Convention into the 
official language(s) of the acceding third party.  
6. The accession shall become effective on the first day of 
the second month following the depositing of the instrument of 
accession.  
7. The depositary shall notify all Contracting Parties of the 
date on which the instrument of accession was deposited and 
the date on which the accession will become effective.  
8. Recommendations and decisions of the Joint Committee 
referred to in Article 4(2) and (3) adopted between the date of 
submission of the request referred to in paragraph 2 of this 
Article and the date on which accession becomes effective 
shall also be communicated to the acceding third party via 
the depositary.EN L 54/6 Official Journal of the European Union 26.2.2013
A declaration accepting such acts shall be inserted either in the 
instrument of accession or in a separate instrument deposited 
with the depositary within six months of the communication. If 
the declaration is not deposited within that period, the accession 
shall be considered void.  
9. From the date referred to in paragraph 4, the third party 
concerned may be represented with observer status in the Joint 
Committee and any sub-committee and working groups.  
PART IV  
MISCELLANEOUS AND FINAL PROVISIONS  
Article 6  
Each Contracting Party shall take appropriate measures to 
ensure that this Convention is effectively applied, taking 
account of the need to achieve mutually satisfactory solutions 
of any difficulties arising from its application.  
Article 7  
The Contracting Parties shall keep each other informed via the 
depositary of the measures which they adopt for the implemen ­
tation of this Convention.  
Article 8  
The Appendixes to this Convention shall form an integral part 
thereof.  
Article 9  
Any Contracting Party may withdraw from this Convention 
provided it gives 12 months’ notice in writing to the depositary, 
which shall notify all other Contracting Parties.  Article 10  
1. This Convention shall enter into force on 1 January 2011, 
in relation to those Contracting Parties which, by then, have 
deposited their instrument of acceptance with the depositary, 
provided that at least two Contracting Parties have deposited 
their instruments of acceptance with the depositary by 
31.12.2010.  
2. If this Convention does not enter into force on 1 January 
2011, it shall enter into force on the first day of the second 
month following the deposit of the last instrument of 
acceptance by at least two Contracting Parties.  
3. In relation to any other Contracting Party than those 
referred to in paragraphs 1 and 2, this Convention shall enter 
into force on the first day of the second month following the 
deposit of its instrument of acceptance.  
4. The depositary shall notify to the Contracting Parties the 
date of the deposit of the instrument of acceptance of each 
Contracting Party and the date of the entry into force of this 
Convention by publishing this information in the Official 
Journal of the European Union (C series).  
Article 11  
The General Secretariat of the Council of the European Union 
shall act as depositary of this Convention.EN 26.2.2013 Official Journal of the European Union L 54/7
Appendix I  
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 of origin  
Article 4  Wholly obtained products  
Article 5  Sufficiently worked or processed products  
Article 6  Insufficient working or processing  
Article 7  Unit of qualification  
Article 8  Accessories, spare parts and tools  
Article 9  Sets  
Article 10  Neutral elements  
TITLE III  TERRITORIAL REQUIREMENTS  
Article 11  Principle of territoriality  
Article 12  Direct transport  
Article 13  Exhibitions  
TITLE IV  DRAWBACK OR EXEMPTION  
Article 14  Prohibition of drawback of, or exemption from, customs duties  
TITLE V  PROOF OF ORIGIN  
Article 15  General requirements  
Article 16  Procedure for the issue of a movement certificate EUR.1 or EUR-MED  
Article 17  Movement certificates EUR.1 or EUR-MED issued retrospectively  
Article 18  Issue of a duplicate movement certificate EUR.1 or EUR-MED  
Article 19  Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of origin issued or 
made out previously  
Article 20  Accounting segregation  
Article 21  Conditions for making out an origin declaration or an origin declaration EUR-MED  
Article 22  Approved exporter  
Article 23  Validity of proof of originEN L 54/8 Official Journal of the European Union 26.2.2013
Article 24  Submission of proof of origin  
Article 25  Importation by instalments  
Article 26  Exemptions from proof of origin  
Article 27  Supporting documents  
Article 28  Preservation of proof of origin, supplier’s declaration and supporting documents  
Article 29  Discrepancies and formal errors  
Article 30  Amounts expressed in euro  
TITLE VI  ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION  
Article 31  Administrative cooperation  
Article 32  Verification of proofs of origin  
Article 33  Dispute settlement  
Article 34  Penalties  
Article 35  Free zones  
List of Annexes  
ANNEX I:  Introductory notes to the list in Annex II  
ANNEX II:  List of working or processing required to be carried out on non-originating materials in order for 
the product manufactured to obtain originating status  
ANNEX III a:  Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1  
ANNEX III b:  Specimens of movement certificate EUR-MED and application for a movement certificate 
EUR-MED  
ANNEX IV a:  Text of the origin declaration  
ANNEX IV b:  Text of the origin declaration EUR-MED  
ANNEX V:  List of Contracting Parties which do not apply provisions on partial drawback as provided for in 
Article 14(7) of this AppendixEN 26.2.2013 Official Journal of the European Union L 54/9
TITLE I  
GENERAL PROVISIONS  
Article 1  
Definitions  
For the purposes of this Convention:  
(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 a product;  
(c) ‘product’ means a 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 Agreement on implementation of Article VII 
of the General Agreement on Tariffs and Trade 1994;  
(f) ‘ex-works price’ means the price paid for the product ex works to the manufacturer in the Contracting Party 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 exporting 
Contracting Party;  
(h) ‘value of originating materials’ means the value of such materials as defined in (g) applied  mutatis mutandis ; 
(i) ‘value added’ means the ex-works price minus the customs value of each of the materials incorporated which 
originate in the other Contracting Parties 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 exporting Contracting Party;  
(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 Convention 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;  
(n) ‘customs authorities of the Contracting Party’ for the European Union means any of the customs authorities of the 
Member States of the European Union.  
TITLE II  
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’  
Article 2  
General requirements  
1. For the purpose of implementing the relevant Agreement, the following products shall be considered as originating 
in a Contracting Party when exported to another Contracting Party:  
(a) products wholly obtained in the Contracting Party, within the meaning of Article 4;  
(b) products obtained in the Contracting Party incorporating materials which have not been wholly obtained there, 
provided that such materials have undergone sufficient working or processing in that Contracting Party within the 
meaning of Article 5;  
(c) goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the 
European Economic Area. Such goods shall be considered as originating in the European Union, Iceland, Liech ­
tenstein (  1 ) or Norway (‘EEA Parties’) when exported respectively from the European Union, Iceland, Liechtenstein or 
Norway to a Contracting Party other than the EEA Parties.EN L 54/10 Official Journal of the European Union 26.2.2013  
( 1 ) Due to the Customs Union between Liechtenstein and Switzerland, products originating in Liechtenstein are cosidered as origin ating in 
Switzerland.
2. The provisions of paragraph 1(c) shall apply only provided that free trade agreements are applicable between the 
importing Contracting Party and the EEA Parties.  
Article 3  
Cumulation of origin  
1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the exporting 
Contracting Party when exported to another Contracting Party if they are obtained there, incorporating materials 
originating in Switzerland (including Liechtenstein) (  1 ), Iceland, Norway, Turkey or in the European Union, provided 
that the working or processing carried out in the exporting Contracting Party goes beyond the operations referred to 
in Article 6. 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 exporting 
Contracting Party when exported to another Contracting Party if they are obtained there, incorporating materials 
originating in the Faroe Islands, any participant in the Barcelona Process other than Turkey, or any Contracting Party 
other than those referred to in paragraph 1 of this Article, provided that the working or processing carried out in the 
exporting Contracting Party goes beyond the operations referred to in Article 6. 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 exporting Contracting Party does not go beyond the operations 
referred to in Article 6, the product obtained shall be considered as originating in the exporting Contracting Party only 
where the value added there is greater than the value of the materials used originating in any one of the other Contracting 
Parties referred to in paragraphs 1 and 2. If this is not so, the product obtained shall be considered as originating in the 
Contracting Party which accounts for the highest value of originating materials used in the manufacture in the exporting 
Contracting Party.  
4. Products originating in the Contracting Parties referred to in paragraphs 1 and 2 which do not undergo any 
working or processing in the exporting Contracting Party shall retain their origin if exported into one of the other 
Contracting Parties.  
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 is 
applicable between the Contracting Parties involved in the acquisition of the originating status and the Contracting 
Party of destination;  
(b) materials and products have acquired originating status by the application of rules of origin identical to those given in 
this Convention; 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 the Contracting Parties which are party to the relevant 
Agreements, according to their 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 Contracting Parties shall provide the other Contracting Parties which are party to the relevant Agreements, through 
the European Commission, with details of the Agreements, including their dates of entry into force, which are applied 
with the other Contracting Parties referred to in paragraphs 1 and 2.  
Article 4  
Wholly obtained products  
1. The following shall be considered as wholly obtained in a Contracting Party when exported to another Contracting 
Party:  
(a) mineral products extracted from its soil or from its seabed;  
(b) vegetable products harvested there;  
(c) live animals born and raised there;  
(d) products from live animals raised there;  
(e) products obtained by hunting or fishing conducted there;  
(f) products of sea fishing and other products taken from the sea outside the territorial waters of the exporting 
Contracting Party by its vessels;  
(g) products made aboard its factory ships exclusively from products referred to in (f);EN 26.2.2013 Official Journal of the European Union L 54/11  
( 1 ) The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting Party to the Agreement on the Eur opean 
Economic Area..
(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or 
for use as waste;  
(i) waste and scrap resulting from manufacturing operations conducted there;  
(j) products extracted from marine soil or subsoil outside its territorial waters provided that it has sole rights to work 
that soil or subsoil;  
(k) goods produced there exclusively from the products specified in (a) to (j).  
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:  
(a) which are registered or recorded in the exporting Contracting Party;  
(b) which sail under the flag of the exporting Contracting Party;  
(c) which are owned to an extent of at least 50 % by nationals of the exporting Contracting Party, or by a company with 
its head office in the exporting Contracting Party, 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 the exporting 
Contracting Party and of which, in addition, in the case of partnerships or limited companies, at least half the capital 
belongs to the exporting Contracting Party or to public bodies or nationals of the said Contracting Party;  
(d) of which the master and officers are nationals of the exporting Contracting Party; and  
(e) of which at least 75 % of the crew are nationals of the exporting Contracting Party.  
3. For the purpose of paragraph 2 (a) and (b), when the exporting Contracting Party is the European Union, it means a 
Member State of the European Union.  
Article 5  
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 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, should not be used in the manufacture of a product may nevertheless be used, provided that:  
(a) their total value does not exceed 10 % of the ex-works price of the product;  
(b) any of the percentages given in the list for the maximum value of non-originating materials are not exceeded by 
virtue of this paragraph.  
This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.  
3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 6.  
Article 6  
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 5 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;EN L 54/12 Official Journal of the European Union 26.2.2013
(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 distinguishing signs on products or their packaging;  
(m) simple mixing of products, whether or not of different kinds;  
(n) mixing of sugar with any material;  
(o) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;  
(p) a combination of two or more operations specified in (a) to (n);  
(q) slaughter of animals.  
2. All operations carried out in the exporting Contracting Party on a given product shall be considered together when 
determining whether the working or processing undergone by that product is to be regarded as insufficient within the 
meaning of paragraph 1.  
Article 7  
Unit of qualification  
1. The unit of qualification for the application of the provisions of this Convention 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 Convention.  
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 8  
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 9  
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 10  
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;EN 26.2.2013 Official Journal of the European Union L 54/13
(d) goods which neither enter into the final composition of the product nor are intended to do so.  
TITLE III  
TERRITORIAL REQUIREMENTS  
Article 11  
Principle of territoriality  
1. Except as provided for in Article 2(1)(c), Article 3 and paragraph 3 of this Article, the conditions for acquiring 
originating status set out in Title II shall be fulfilled without interruption in the exporting Contracting Party.  
2. Except as provided for in Article 3, where originating goods exported from a Contracting Party to another country 
return, they shall 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 exporting Contracting Party on materials exported from the latter Contracting 
Party and subsequently re-imported there, provided:  
(a) the said materials are wholly obtained in the exporting Contracting Party or have undergone working or processing 
beyond the operations referred to in Article 6 prior to being exported; and  
(b) it can be demonstrated to the satisfaction of the customs authorities that:  
(i) the re-imported goods have been obtained by working or processing the exported materials; and  
(ii) the total added value acquired outside the exporting Contracting Party 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 exporting Contracting Party. 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 exporting 
Contracting Party, taken together with the total added value acquired outside this Contracting Party 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’ means all costs arising 
outside the exporting Contracting Party, including the value of the materials incorporated there.  
6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the 
list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in 
Article 5(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 the provisions of this Article and done outside the exporting 
Contracting Party shall be done under the outward processing arrangements, or similar arrangements.  
Article 12  
Direct transport  
1. The preferential treatment provided for under the relevant Agreement shall apply only to products satisfying the 
requirements of this Convention which are transported directly between or through the territories of the Contracting 
Parties with which cumulation is applicable in accordance with Article 3. However, products constituting one single 
consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary 
warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the 
country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation 
designed to preserve them in good condition.  
Originating products may be transported by pipeline across territory other than that of the Contracting Parties acting as 
exporting and importing parties.  
2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities 
of the importing Contracting Party by the production of:EN L 54/14 Official Journal of the European Union 26.2.2013
(a) a single transport document covering the passage from the exporting Contracting Party 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 13  
Exhibitions  
1. Originating products, sent for exhibition in a country other than those referred to in Article 3 with which 
cumulation is applicable and sold after the exhibition for importation in a Contracting Party, shall benefit on importation 
from the provisions of the relevant Agreement provided it is shown to the satisfaction of the customs authorities that:  
(a) an exporter has consigned these products from a Contracting Party to the country in which the exhibition is held and 
has exhibited them there;  
(b) the products have been sold or otherwise disposed of by that exporter to a person in another Contracting Party;  
(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 Contracting Party in the normal manner. The name and address of the exhibition 
shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have 
been exhibited may be required.  
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or 
display which is not 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 14  
Prohibition of drawback of, or exemption from, customs duties  
1. Non-originating materials used in the manufacture of products originating in a Contracting Party 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 exporting 
Contracting Party 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 exporting Contracting Party to 
materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when 
products obtained from the said materials are exported and not when they are retained for home use there.  
3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from 
the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non- 
originating materials used in the manufacture of the products concerned and that all customs duties or charges having 
equivalent effect applicable to such materials have actually been paid.  
4. The provisions of paragraphs 1, 2 and 3 of this Article shall also apply in respect of packaging within the meaning 
of Article 7(2), accessories, spare parts and tools within the meaning of Article 8 and products in a set within the 
meaning of Article 9 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 
relevant Agreement applies.  
6. (a) The prohibition in paragraph 1 of this Article shall not apply in bilateral trade between one of the Contracting 
Parties referred to in Article 3(1) with one of the Contracting Parties referred to in Article 3(2), excludingEN 26.2.2013 Official Journal of the European Union L 54/15
Israel, the Faroe Islands and the participants in the European Union’s Stabilisation and Association Process, if the 
products are considered as originating in the exporting or importing Contracting Party without application of 
cumulation with materials originating in one of the other Contracting Parties referred to in Article 3.  
(b) The prohibition in paragraph 1 of this Article shall not apply in bilateral trade between Egypt, Jordan, Morocco 
and Tunisia, if the products are considered as originating in one of these countries without application of 
cumulation with materials originating in one of the other Contracting Parties referred to in Article 3.  
7. Notwithstanding paragraph 1, the exporting Contracting Party may, except for products falling within Chapters 1 to 
24 of the Harmonised System, apply arrangements for drawback of, or exemption from, customs duties or charges having 
an equivalent effect, applicable to non-originating materials used in the manufacture of originating products, subject to 
the following provisions:  
(a) a 4 % rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of 
the Harmonised System, or such lower rate as is in force in the exporting Contracting Party;  
(b) a 8 % rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of the 
Harmonised System, or such lower rate as is in force in the exporting Contracting Party.  
The provisions of this paragraph shall not be applied by the Contracting Parties listed in Annex V.  
8. The provisions of paragraph 7 shall apply until 31 December 2012 and may be reviewed by common accord.  
TITLE V  
PROOF OF ORIGIN  
Article 15  
General requirements  
1. Products originating in one of the Contracting Parties shall, on importation into other Contracting Parties, benefit 
from the provisions of the relevant Agreements upon submission of one of the following proofs of origin:  
(a) a movement certificate EUR.1, a specimen of which appears in Annex III a;  
(b) a movement certificate EUR-MED, a specimen of which appears in Annex III b;  
(c) in the cases specified in Article 21(1), a declaration (hereinafter referred to as the ‘origin declaration’ or ‘the origin 
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 origin 
declarations appear in Annexes IV a and b.  
2. Notwithstanding paragraph 1, originating products within the meaning of this Convention shall, in the cases 
specified in Article 26, benefit from the provisions of the relevant Agreements without it being necessary to submit 
any of the proofs of origin referred to in paragraph 1 of this Article.  
Article 16  
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 Contracting 
Party on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised 
representative.  
2. For this purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 or 
EUR-MED and the application form, specimens of which appear in the Annexes III a and b. These forms shall be 
completed in one of the languages in which the relevant Agreement is drawn up and in accordance with the provisions 
of the national law of the exporting country. If the completion of the forms is done in handwriting, they shall be 
completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose 
without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last 
line of the description, the empty space being crossed through.  
3. The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall be prepared to submit at 
any time, at the request of the customs authorities of the exporting Contracting Party 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 Convention.  
4. Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by the customs authorities of the 
exporting Contracting Party in the following cases:  
(a) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other 
Contracting Parties referred to in Article 3(1) andEN L 54/16 Official Journal of the European Union 26.2.2013
(i) the products concerned can be considered as products originating in the exporting Contracting Party, in the 
importing Contracting Party or in one of the other Contracting Parties referred to in Article 3(1) with which 
cumulation is applicable, without application of cumulation with materials originating in one of the Contracting 
Parties referred to in Article 3(2), and fulfil the other requirements of this Convention, or  
(ii) the products concerned can be considered as products originating in one of the Contracting Parties referred to in 
Article 3(2) with which cumulation is applicable, without application of cumulation with materials originating in 
one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention, 
provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;  
(b) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting 
Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the 
Contracting Parties referred to in Article 3(1) and  
(i) the products concerned can be considered as products originating in the exporting Contracting Party or in the 
importing Contracting Party, without application of cumulation with materials originating in one of the other 
Contracting Parties, and fulfil the other requirements of this Convention, or  
(ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred 
to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating 
in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention, 
provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;  
(c) if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting 
Parties referred to in Article 3(2) and  
(i) the products concerned can be considered as products originating in the exporting Contracting Party or in the 
importing Contracting Party, without application of cumulation with materials originating in one of the other 
Contracting Parties, and fulfil the other requirements of this Convention, or  
(ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred 
to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating 
in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention, 
provided a certificate EUR-MED or an origin 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 the exporting Contracting Party, if 
the products concerned can be considered as products originating in the exporting Contracting Party, in the importing 
Contracting Party or in one of the other Contracting Parties referred to in Article 3 with which cumulation is applicable 
and fulfil the requirements of this Convention, in the following cases:  
(a) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other 
Contracting Parties referred to in Article 3(1) and  
(i) cumulation was applied with materials originating in one or more of the Contracting Parties referred to in 
Article 3(2), provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of 
origin, or  
(ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the 
manufacture of products for export from the importing Contracting Party to one of the Contracting Parties 
referred to in Article 3(2), or  
(iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred 
to in Article 3(2);  
(b) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting 
Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the 
Contracting Parties referred to in Article 3(1) and  
(i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in 
Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of 
origin, or  
(ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the 
manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties 
referred to in Article 3, or  
(iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred 
to in Article 3;EN 26.2.2013 Official Journal of the European Union L 54/17
(c) if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting 
Parties referred to in Article 3(2) and  
(i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in 
Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of 
origin, or  
(ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the 
manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties 
referred to in Article 3, or  
(iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred 
to in Article 3.  
6. A movement certificate EUR-MED shall contain one of the following statements in English in box 7:  
(a) if origin has been obtained by application of cumulation with materials originating in one or more of the Contracting 
Parties:  
‘CUMULATION APPLIED WITH … (name of the country/countries)’  
(b) if origin has been obtained without the application of cumulation with materials originating in one or more of the 
Contracting Parties:  
‘NO CUMULATION APPLIED’  
7. The customs authorities issuing movement certificates EUR.1 or EUR-MED shall take any steps necessary to verify 
the originating status of the products and the fulfilment of the other requirements of this Convention. For this purpose, 
they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other 
check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In 
particular, they shall check whether the space reserved for the description of the products has been completed in such a 
manner as to exclude all possibility of fraudulent additions.  
8. The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated in Box 11 of the certificate.  
9. A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities and made available to the 
exporter as soon as actual exportation has been effected or ensured.  
Article 17  
Movement certificates EUR.1 or EUR-MED issued retrospectively  
1. Notwithstanding Article 16(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 16(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 16(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’EN L 54/18 Official Journal of the European Union 26.2.2013
Movement certificates EUR-MED issued retrospectively by application of paragraph 2 shall be endorsed with the following 
phrase in English:  
‘ISSUED RETROSPECTIVELY (Original EUR.1 No … [date and place of issue])’  
6. The endorsement referred to in paragraph 5 shall be inserted in Box 7 of the movement certificate EUR.1 or EUR- 
MED.  
Article 18  
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 19  
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 a Contracting Party, 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 that Contracting Party. 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 20  
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 shall ensure that, for a specific reference period, the number of products obtained which could be 
considered as ‘originating’ is the same as that which would have been obtained had there been physical segregation of the 
stocks.  
3. The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions 
deemed appropriate.  
4. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting 
principles applicable in the country where the product was manufactured.  
5. The beneficiary of the method may make out or apply for proofs of origin, as the case may be, for the quantity of 
products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a 
statement of how the quantities have been managed.  
6. The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the 
beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other 
conditions laid down in this Convention.  
Article 21  
Conditions for making out an origin declaration or an origin declaration EUR-MED  
1. An origin declaration or an origin declaration EUR-MED as referred to in Article 15(1)(c) may be made out:  
(a) by an approved exporter within the meaning of Article 22, or  
(b) by any exporter for any consignment consisting of one or more packages containing originating products the total 
value of which does not exceed EUR 6 000.  
2. Without prejudice to paragraph 3, an origin declaration may be made out in the following cases:  
(a) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other 
Contracting Parties referred to in Article 3(1) andEN 26.2.2013 Official Journal of the European Union L 54/19
(i) the products concerned can be considered as products originating in the exporting Contracting Party, in the 
importing Contracting Party or in one of the other Contracting Parties referred to in Article 3(1) with which 
cumulation is applicable, without application of cumulation with materials originating in one of the Contracting 
Parties referred to in Articles 3(2), and fulfil the other requirements of this Convention, or  
(ii) the products concerned can be considered as products originating in one of the Contracting Parties referred to in 
Article 3(2) with which cumulation is applicable, without application of cumulation with materials originating in 
one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention, 
provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;  
(b) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting 
Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the 
Contracting Parties referred to in Article 3(1) and  
(i) the products concerned can be considered as products originating in the exporting Contracting Party or in the 
importing Contracting Party, without application of cumulation with materials originating in one of the other 
Contracting Parties, and fulfil the other requirements of this Convention, or  
(ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred 
to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating 
in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention, 
provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;  
(c) if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting 
Parties referred to in Article 3(2) and  
(i) the products concerned can be considered as products originating in the exporting Contracting Party or in the 
importing Contracting Party, without application of cumulation with materials originating in one of the other 
Contracting Parties, and fulfil the other requirements of this Convention, or  
(ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred 
to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating 
in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention, 
provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin.  
3. An origin declaration EUR-MED may be made out if the products concerned can be considered as products 
originating in the exporting Contracting Party, in the importing Contracting Party or in one of the other Contracting 
Parties referred to in Article 3 with which cumulation is applicable and fulfil the requirements of this Convention, in the 
following cases:  
(a) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other 
Contracting Parties referred to in Article 3(1) and  
(i) cumulation was applied with materials originating in one or more of the Contracting Parties referred to in 
Article 3(2), provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of 
origin or  
(ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the 
manufacture of products for export from the importing Contracting Party to one of the Contracting Parties 
referred to in Article 3(2), or  
(iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred 
to in Article 3(2);  
(b) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting 
Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the 
Contracting Parties referred to in Article 3(1) and  
(i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in 
Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of 
origin, or  
(ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the 
manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties 
referred to in Article 3, or  
(iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred 
to in Article 3;EN L 54/20 Official Journal of the European Union 26.2.2013
(c) if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting 
Parties referred to in Article 3(2) and  
(i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in 
Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of 
origin, or  
(ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the 
manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties 
referred to in Article 3, or  
(iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred 
to in Article 3.  
4. An origin declaration EUR-MED shall contain one of the following statements in English:  
(a) if origin has been obtained by application of cumulation with materials originating in one or more of the Contracting 
Parties:  
‘CUMULATION APPLIED WITH … (name of the country/countries)’  
(b) if origin has been obtained without the application of cumulation with materials originating in one or more of the 
Contracting Parties:  
‘NO CUMULATION APPLIED’  
5. The exporter making out an origin declaration or an origin declaration EUR-MED shall be prepared to submit at any 
time, at the request of the customs authorities of the exporting Contracting Party, all appropriate documents proving the 
originating status of the products concerned as well as the fulfilment of the other requirements of this Convention.  
6. An origin declaration or an origin declaration EUR-MED shall be made out by the exporter by typing, stamping or 
printing on the invoice, the delivery note or another commercial document, the declaration, the texts of which appear in 
Annexes IV a and b, using one of the linguistic versions set out in those 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. Origin declarations and origin declarations EUR-MED shall bear the original signature of the exporter in manuscript. 
However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations provided 
that he gives the customs authorities of the exporting Contracting Party a written undertaking that he accepts full 
responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.  
8. An origin declaration or an origin 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 22  
Approved exporter  
1. The customs authorities of the exporting Contracting Party may authorise any exporter (hereinafter referred to as 
‘approved exporter’), who makes frequent shipments of products in accordance to the provisions of this Convention to 
make out origin declarations or origin declarations EUR-MED irrespective of the value of the products concerned. An 
exporter seeking such authorisation shall offer to the satisfaction of the customs authorities all guarantees necessary to 
verify the originating status of the products as well as the fulfilment of the other requirements of this Convention.  
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 origin declaration or on the origin 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 23  
Validity of proof of origin  
1. A proof of origin shall be valid for four months from the date of issue in the exporting Contracting Party, and shall 
be submitted within that period to the customs authorities of the importing Contracting Party.EN 26.2.2013 Official Journal of the European Union L 54/21
2. Proofs of origin which are submitted to the customs authorities of the importing Contracting Party after the final 
date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where 
the failure to submit these documents by the final date set is due to exceptional circumstances.  
3. In other cases of belated presentation, the customs authorities of the importing Contracting Party may accept the 
proofs of origin where the products have been submitted before the said final date.  
Article 24  
Submission of proof of origin  
Proofs of origin shall be submitted to the customs authorities of the importing Contracting Party 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 relevant Agreement.  
Article 25  
Importation by instalments  
Where, at the request of the importer and subject to the conditions laid down by the customs authorities of the importing 
Contracting Party, 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 26  
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 Convention 
and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, that declaration 
may be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.  
2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or 
their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the 
products that no commercial purpose is in view.  
3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 
1 200 in the case of products forming part of travellers’ personal luggage.  
Article 27  
Supporting documents  
The documents referred to in Articles 16(3) and 21(5) used for the purpose of proving that products covered by a 
movement certificate EUR.1 or EUR-MED or an origin declaration or origin declaration EUR-MED may be considered as 
products originating in a Contracting Party and fulfil the other requirements of this Convention may consist  inter alia  of 
the following:  
(1) 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;  
(2) documents proving the originating status of materials used, issued or made out in the relevant Contracting Party 
where these documents are used in accordance with national law;  
(3) documents proving the working or processing of materials in the relevant Contracting Party, issued or made out in 
the relevant Contracting Party, where these documents are used in accordance with national law;  
(4) movement certificates EUR.1 or EUR-MED or origin declarations or origin declarations EUR-MED proving the 
originating status of materials used, issued or made out in the Contracting Parties in accordance with this Convention;  
(5) appropriate evidence concerning working or processing undergone outside the relevant Contracting Party by appli ­
cation of Article 11, proving that the requirements of that Article have been satisfied.  
Article 28  
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 16(3).EN L 54/22 Official Journal of the European Union 26.2.2013
2. The exporter making out an origin declaration or origin declaration EUR-MED shall keep for at least three years a 
copy of this origin declaration as well as the documents referred to in Article 21(5).  
3. The customs authorities of the exporting Contracting Party issuing a movement certificate EUR.1 or EUR-MED shall 
keep for at least three years the application form referred to in Article 16(2).  
4. The customs authorities of the importing Contracting Party shall keep for at least three years the movement 
certificates EUR.1 and EUR-MED and the origin declarations and origin declarations EUR-MED submitted to them.  
Article 29  
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 shall 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 30  
Amounts expressed in euro  
1. For the application of the provisions of Article 21(1)(b) and Article 26(3) in cases where products are invoiced in a 
currency other than euro, amounts in the national currencies of the Contracting Parties equivalent to the amounts 
expressed in euro shall be fixed annually by each of the countries concerned.  
2. A consignment shall benefit from the provisions of Article 21(1)(b) or Article 26(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. The amounts shall be communicated to the European 
Commission by 15 October and shall apply from 1 January the following year. The European Commission 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 any Contracting Party. 
When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits 
concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.  
TITLE VI  
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION  
Article 31  
Administrative cooperation  
1. The customs authorities of the Contracting Parties shall provide each other, through the European Commission, 
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, origin declarations and 
origin declarations EUR-MED.  
2. In order to ensure the proper application of this Convention, the Contracting Parties shall assist each other, through 
the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 and EUR-MED, 
the origin declarations and the origin declarations EUR-MED and the correctness of the information given in these 
documents.EN 26.2.2013 Official Journal of the European Union L 54/23
Article 32  
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 Contracting Party 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 Convention.  
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing 
Contracting Party shall return the movement certificate EUR.1 or EUR-MED and the invoice, if it has been submitted, 
the origin declaration or the origin declaration EUR-MED, or a copy of these documents, to the customs authorities of the 
exporting Contracting Party 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 Contracting Party. 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 Contracting Party 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 one of the Contracting Parties and fulfil the other requirements of this Convention.  
6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the 
reply does not contain sufficient information to determine the authenticity of the document in question or the real origin 
of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the 
preferences.  
Article 33  
Dispute settlement  
Where disputes arise in relation to the verification procedures of Article 32 which cannot be settled between the customs 
authorities requesting a verification and the customs authorities responsible for carrying out this verification, they shall be  
submitted to the bilateral body established by the relevant Agreement. Where disputes other than those related to the 
verification procedures of Article 32 arise in relation to the interpretation of this Convention, 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 Contracting 
Party shall take place under the legislation of that country.  
Article 34  
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 35  
Free zones  
1. The Contracting Parties shall take all necessary steps to ensure that products traded under cover of a proof of origin, 
which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not 
undergo handling other than normal operations designed to prevent their deterioration.  
2. By way of derogation from paragraph 1, when products originating in a Contracting Party 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 this Convention.EN L 54/24 Official Journal of the European Union 26.2.2013
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 5 of this Appendix.  
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 5 of this Appendix, 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 European Union 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 European Union. The value of the non-originating ingot is thus not taken into account when adding 
up the value of the non-originating materials used.  
3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more 
working or processing also confers originating status; conversely, the carrying-out of less working or processing 
cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manu ­
facture, 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 ‘Manufacture from materials of any heading’, then 
materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, 
however, to any specific limitations which may also be contained in the rule.  
However, the expression ‘Manufacture from materials of any heading, including other materials of heading …’ or 
‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means 
that materials of any heading(s) may be used, except those of the same description as the product as given in column 
2 of the list.EN 26.2.2013 Official Journal of the European Union L 54/25
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 manufacture.  
Example:  
In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non- 
originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non- 
woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the 
stage before yarn – that is, the fibre stage.  
3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can 
be used, then these percentages may not be added together. In other words, the maximum value of all the non- 
originating materials used may never exceed the higher of the percentages given. Furthermore, the individual 
percentages must not be exceeded, in relation to the particular materials to which they apply.  
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 restrict ed 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 0511, 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.EN L 54/26 Official Journal of the European Union 26.2.2013
The following are the basic textile materials:  
— silk,  
— wool,  
— coarse animal hair,  
— fine animal hair,  
— horsehair,  
— cotton,  
— paper-making materials and paper,  
— flax,  
— true hemp,  
— jute and other textile bast fibres,  
— sisal and other textile fibres of the genus Agave,  
— coconut, abaca, ramie and other vegetable textile fibres,  
— synthetic man-made filaments,  
— artificial man-made filaments,  
— current-conducting filaments,  
— synthetic man-made staple fibres of polypropylene,  
— synthetic man-made staple fibres of polyester,  
— synthetic man-made staple fibres of polyamide,  
— synthetic man-made staple fibres of 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 polyether, whether or not gimped,  
— yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,  
— products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a 
core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched 
by means of a transparent or coloured adhesive between two layers of plastic film,  
— other products of heading 5605.EN 26.2.2013 Official Journal of the European Union L 54/27
Example:  
A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a 
mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require 
manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 
10 % of the weight of the yarn.  
Example:  
A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of 
heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require 
manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which 
require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a 
combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of 
the fabric.  
Example:  
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, 
is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate 
headings, or if the cotton yarns used are themselves mixtures.  
Example:  
If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of 
heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, 
accordingly, a mixed product.  
5.3. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, 
whether or not gimped’, this tolerance is 20 % in respect of this yarn.  
5.4. 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.  
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;EN L 54/28 Official Journal of the European Union 26.2.2013
(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;  
(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;  
(i) isomerisation;  
(j) 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);  
(k) in respect of products of heading 2710 only, deparaffining by a process other than filtering;  
(l) in respect of heavy oils of heading ex 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 
lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve 
colour or stability shall not, however, be deemed to be a specific process;  
(m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of 
these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;  
(n) 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;  
(o) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax 
containing by weight less than 0.75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.  
7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as 
cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result 
of mixing products with different sulphur contents, or any combination of these operations or like operations, do 
not confer origin.EN 26.2.2013 Official Journal of the European Union L 54/29
ANNEX II  
List of working or processing required to be carried out on non-originating materials in order for the product 
manufactured to obtain originating status  
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
Chapter 1  Live animals  All the animals of Chapter 1 shall be 
wholly obtained  
Chapter 2  Meat and edible meat offal  Manufacture in which all the materials 
of Chapters 1 and 2 used are wholly 
obtained  
Chapter 3  Fish and crustaceans, molluscs and other 
aquatic invertebrates  Manufacture in which all the materials 
of Chapter 3 used are wholly obtained  
ex Chapter 4  Dairy produce; birds’ eggs; natural honey; edible 
products of animal origin, not elsewhere 
specified or included; except for:  Manufacture in which all the materials 
of Chapter 4 used are wholly obtained  
0403  Buttermilk, curdled milk and cream, yoghurt, 
kephir and other fermented or acidified milk 
and cream, whether or not concentrated or 
containing added sugar or other sweetening 
matter or flavoured or containing added fruit, 
nuts or cocoa  Manufacture in which: 
— all the materials of Chapter 4 used 
are wholly obtained, 
— all the fruit juice (except that of 
pineapple, lime or grapefruit) of 
heading 2009 used is originating, 
and 
— the value of all the materials of 
Chapter 17 used does not exceed 
30 % of the ex-works price of the 
product  
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  
ex0502  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  
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 productEN L 54/30 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
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  
ex0910  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  
ex1106  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  
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:EN 26.2.2013 Official Journal of the European Union L 54/31
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– 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  
ex1505  Refined lanolin  Manufacture from crude wool grease 
of heading 1505  
1506  Other animal fats and oils and their fractions, 
whether or not refined, but not chemically 
modified:  
– Solid fractions  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 obtainedEN L 54/32 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
1516  Animal or vegetable fats and oils and their frac ­
tions, 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  
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  
ex1701  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  
ex1703  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 productEN 26.2.2013 Official Journal of the European Union L 54/33
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
1704  Sugar confectionery (including white chocolate), 
not containing cocoa  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials of Chapter 17 used 
does not exceed 30 % of the ex- 
works price of the product  
Chapter 18  Cocoa and cocoa preparations  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials of Chapter 17 used 
does not exceed 30 % of the ex- 
works price of the product  
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 prep ­
arations of goods of headings 0401 to 0404, 
not containing cocoa or containing less than 
5 % by weight of cocoa calculated on a totally 
defatted basis, not elsewhere specified or 
included:  
– Malt extract  Manufacture from cereals of Chapter 
10 
– Other  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials of Chapter 17 used 
does not exceed 30 % of the ex- 
works price of the product  
1902  Pasta, whether or not cooked or stuffed (with 
meat or other substances) or otherwise 
prepared, such as spaghetti, macaroni, noodles, 
lasagne, gnocchi, ravioli, cannelloni; couscous, 
whether or not prepared:  
– Containing 20 % or less by weight of meat, 
meat offal, fish, crustaceans or molluscs  Manufacture in which all the cereals 
and derivatives (except durum wheat 
and its derivatives) used are wholly 
obtained  
– Containing more than 20 % by weight of 
meat, meat offal, fish, crustaceans or molluscs  Manufacture in which: 
— all the cereals and their derivatives 
(except durum wheat and its 
derivatives) used are wholly 
obtained, and 
— all the materials of Chapters 2 and 
3 used are wholly obtainedEN L 54/34 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
1903  Tapioca and substitutes therefor prepared from 
starch, in the form of flakes, grains, pearls, 
siftings or similar forms  Manufacture from materials of any 
heading, except potato starch of 
heading 1108  
1904  Prepared foods obtained by the swelling or 
roasting of cereals or cereal products (for 
example, corn flakes); cereals (other than 
maize (corn)) in grain form or in the form of 
flakes or other worked grains (except flour, 
groats and meal), pre-cooked or otherwise 
prepared, not elsewhere specified or included  Manufacture: 
— from materials of any heading, 
except those of heading 1806, 
— in which all the cereals and flour 
(except durum wheat and  Zea 
indurata  maize, and their deriva ­
tives) 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  
ex2001  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  
ex2004 and 
ex2005  Potatoes in the form of flour, meal or flakes, 
prepared or preserved otherwise than by 
vinegar or acetic acid  Manufacture from materials of any 
heading, except that of the product  
2006  Vegetables, fruit, nuts, fruit-peel and other parts 
of plants, preserved by sugar (drained, glacé or 
crystallized)  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  
ex2008  –  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 productEN 26.2.2013 Official Journal of the European Union L 54/35
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– Peanut butter; mixtures based on cereals; 
palm hearts; maize (corn)  Manufacture from materials of any 
heading, except that of the product  
– Other except for fruit and nuts cooked 
otherwise than by steaming or boiling in 
water, not containing added sugar, frozen  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials of Chapter 17 used 
does not exceed 30 % of the ex- 
works price of the product  
2009  Fruit juices (including grape must) and vegetable 
juices, unfermented and not containing added 
spirit, whether or not containing added sugar 
or other sweetening matter  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials of Chapter 17 used 
does not exceed 30 % of the ex- 
works price of the product  
ex Chapter 21  Miscellaneous edible preparations; except for:  Manufacture from materials of any 
heading, except that of the product  
2101  Extracts, essences and concentrates, of coffee, 
tea or maté and preparations with a basis of 
these products or with a basis of coffee, tea 
or maté; roasted chicory and other roasted 
coffee substitutes, and extracts, essences and 
concentrates thereof  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which all the chicory used is 
wholly obtained  
2103  Sauces and preparations therefor; mixed 
condiments and mixed seasonings; mustard 
flour and meal and prepared mustard:  
– Sauces and preparations therefor; mixed 
condiments and mixed seasonings  Manufacture from materials of any 
heading, except that of the product. 
However, mustard flour or meal or 
prepared mustard may be used  
– Mustard flour and meal and prepared mustard  Manufacture from materials of any 
heading  
ex2104  Soups and broths and preparations therefor  Manufacture from materials of any 
heading, except prepared or 
preserved vegetables of headings 
2002 to 2005  
2106  Food preparations not elsewhere specified or 
included  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials of Chapter 17 used 
does not exceed 30 % of the ex- 
works price of the productEN L 54/36 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
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 pineapple, lime or 
grapefruit) is originating  
2207  Undenatured ethyl alcohol of an alcoholic 
strength by volume of 80 % vol. or higher; 
ethyl alcohol and other spirits, denatured, of 
any strength  Manufacture: 
— from materials of any heading, 
except heading 2207 or 2208, and 
— 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  
ex2301  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  
ex2303  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 obtainedEN 26.2.2013 Official Journal of the European Union L 54/37
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex2306  Oil cake and other solid residues resulting from 
the extraction of olive oil, containing more than 
3 % of olive oil  Manufacture in which all the olives 
used are wholly obtained  
2309  Preparations of a kind used in animal feeding  Manufacture in which: 
— all the cereals, sugar or molasses, 
meat or milk used are originating, 
and 
— all the materials of Chapter 3 used 
are wholly obtained  
ex Chapter 24  Tobacco and manufactured tobacco substitutes; 
except for:  Manufacture in which all the materials 
of Chapter 24 used are wholly 
obtained  
2402  Cigars, cheroots, cigarillos and cigarettes, of 
tobacco or of tobacco substitutes  Manufacture in which at least 70 % by 
weight of the unmanufactured 
tobacco or tobacco refuse of heading 
2401 used is originating  
ex2403  Smoking tobacco  Manufacture in which at least 70 % by 
weight of the unmanufactured 
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  
ex2504  Natural crystalline graphite, with enriched 
carbon content, purified and ground  Enriching of the carbon content, 
purifying and grinding of crude 
crystalline graphite  
ex2515  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  
ex2516  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  
ex2518  Calcined dolomite  Calcination of dolomite not calcined  
ex2519  Crushed natural magnesium carbonate (magne ­
site), in hermetically-sealed containers, and 
magnesium oxide, whether or not pure, other 
than fused magnesia or dead-burned (sintered) 
magnesia  Manufacture from materials of any 
heading, except that of the product. 
However, natural magnesium 
carbonate (magnesite) may be used  
ex2520  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 
productEN L 54/38 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex2524  Natural asbestos fibres  Manufacture from asbestos concen ­
trate  
ex2525  Mica powder  Grinding of mica or mica waste  
ex2530  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  
ex2707  Oils in which the weight of the aromatic consti ­
tuents exceeds that of the non-aromatic consti ­
tuents, 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  
ex2709  Crude oils obtained from bituminous minerals  Destructive distillation of bituminous 
materials  
2710  Petroleum oils and oils obtained from 
bituminous materials, other than crude; prep ­
arations not elsewhere specified or included, 
containing by weight 70 % or more of 
petroleum oils or of oils obtained from 
bituminous materials, these oils being the 
basic constituents of the preparations; waste 
oils Operations of refining and/or one or 
more specific process(es) (  2 ) 
or 
Other operations in which all the 
materials used are classified within a 
heading other than that of the 
product. However, materials of the 
same heading as the product may be 
used, provided that their total value 
does not exceed 50 % of the ex- 
works price of the product  
2711  Petroleum gases and other gaseous hydro ­
carbons  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 productEN 26.2.2013 Official Journal of the European Union L 54/39
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(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  
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 
productEN L 54/40 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex2805  ‘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  
ex2811  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  
ex2833  Aluminium sulphate  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
ex2840  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  
ex2852  –  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  
ex2901  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 productEN 26.2.2013 Official Journal of the European Union L 54/41
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex2902  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  
ex2905  Metal alcoholates of alcohols of this heading 
and of ethanol  Manufacture from materials of any 
heading, including other materials of 
heading 2905. However, metal alco ­
holates 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  
ex2932  –  Internal ethers and their halogenated, 
sulphonated, nitrated or nitrosated derivatives  Manufacture from materials of any 
heading. However, the value of all 
the materials of heading 2909 used 
shall not exceed 20 % of the ex- 
works price of the product  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
– Cyclic acetals and internal hemiacetals and 
their halogenated, sulphonated, nitrated or 
nitrosated derivatives  Manufacture from materials of any 
heading  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
2933  Heterocyclic compounds with nitrogen hetero- 
atom(s) only  Manufacture from materials of any 
heading. However, the value of all 
the materials of headings 2932 and 
2933 used shall not exceed 20 % of 
the ex-works price of the product  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
2934  Nucleic acids and their salts, whether or not 
chemically defined; other heterocyclic 
compounds  Manufacture from materials of any 
heading. However, the value of all 
the materials of headings 2932, 
2933 and 2934 used shall not 
exceed 20 % of the ex-works price of 
the product  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
ex2939  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 
productEN L 54/42 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
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 thera ­
peutic, prophylactic or diagnostic uses; antisera 
and other blood fractions and modified 
immunological products, whether or not 
obtained by means of biotechnological 
processes; vaccines, toxins, cultures of micro- 
organisms (excluding yeasts) and similar prod ­
ucts:  
– Products consisting of two or more consti ­
tuents which have been mixed together for 
therapeutic or prophylactic uses or unmixed 
products for these uses, put up in measured 
doses or in forms or packings for retail sale  Manufacture from materials of any 
heading, including other materials of 
heading 3002. However, materials of 
the same description as the product 
may be used, provided that their 
total value does not exceed 20 % of 
the ex-works price of the product  
– Other  
– – Human blood  Manufacture from materials of any 
heading, including other materials of 
heading 3002. However, materials of 
the same description as the product 
may be used, provided that their 
total value does not exceed 20 % of 
the ex-works price of the product  
– – Animal blood prepared for therapeutic or 
prophylactic uses  Manufacture from materials of any 
heading, including other materials of 
heading 3002. However, materials of 
the same description as the product 
may be used, provided that their 
total value does not exceed 20 % of 
the ex-works price of the product  
– – Blood fractions other than antisera, haemog ­
lobin, 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 productEN 26.2.2013 Official Journal of the European Union L 54/43
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– – Other  Manufacture from materials of any 
heading, including other materials of 
heading 3002. However, materials of 
the same description as the product 
may be used, provided that their 
total value does not exceed 20 % of 
the ex-works price of the product  
3003 and 
3004  Medicaments (excluding goods of heading 
3002, 3005 or 3006):  
– Obtained from amikacin of heading 2941  Manufacture from materials of any 
heading, except that of the product. 
However, materials of headings 3003 
and 3004 may be used, provided that 
their total value does not exceed 20 % 
of the ex-works price of the product  
– 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  
ex3006  –  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 (  5 ) 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 (  7 ): 
— 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 
productEN L 54/44 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex Chapter 31  Fertilizers; 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  
ex3105  Mineral or chemical fertilizers containing two 
or three of the fertilizing elements nitrogen, 
phosphorous and potassium; other fertilizers; 
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  
ex3201  Tannins and their salts, ethers, esters and other 
derivatives  Manufacture from tanning extracts of 
vegetable origin  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
3205  Colour lakes; preparations as specified in note 3 
to this chapter based on colour lakes (  3 ) Manufacture from materials of any 
heading, except headings 3203, 3204 
and 3205. However, materials of 
heading 3205 may be used, provided 
that their total value does not exceed 
20 % of the ex-works price of the 
product  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
ex 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 
productEN 26.2.2013 Official Journal of the European Union L 54/45
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
3301  Essential oils (terpeneless or not), including 
concretes and absolutes; resinoids; extracted 
oleoresins; concentrates of essential oils in 
fats, in fixed oils, in waxes or the like, 
obtained by enfleurage or maceration; terpenic 
by-products of the deterpenation of essential 
oils; aqueous distillates and aqueous solutions 
of essential oils  Manufacture from materials of any 
heading, including materials of a 
different ‘group’ (  4 ) in this heading. 
However, materials of the same 
group as the product may be used, 
provided that their total value does 
not exceed 20 % of the ex-works 
price of the product  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
ex 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  
ex3403  Lubricating preparations containing less than 
70 % by weight of petroleum oils or oils 
obtained from bituminous minerals  Operations of refining and/or one or 
more specific process(es) (  1 ) 
or 
Other operations in which all the 
materials used are classified within a 
heading other than that of the 
product. However, materials of the 
same heading as the product may be 
used, provided that their total value 
does not exceed 50 % of the ex- 
works price of the product  
3404  Artificial waxes and prepared waxes:  
– With a basis of paraffin, petroleum waxes, 
waxes obtained from bituminous minerals, 
slack wax or scale wax  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same 
heading as the product may be used, 
provided that their total value does 
not exceed 50 % of the ex-works 
price of the product  
– Other  Manufacture from materials of any 
heading, except: 
— hydrogenated oils having the 
character of waxes of heading 
1516, 
— fatty acids not chemically defined 
or industrial fatty alcohols having 
the character of waxes of heading 
3823, and 
— materials of heading 3404 
However, these materials may be used, 
provided that their total value does 
not exceed 20 % of the ex-works 
price of the product  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
productEN L 54/46 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex Chapter 35  Albuminoidal substances; modified starches; 
glues; enzymes; except for:  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same 
heading as the product may be used, 
provided that their total value does 
not exceed 20 % of the ex-works 
price of the product  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
3505  Dextrins and other modified starches (for 
example, pregelatinised or esterified starches); 
glues based on starches, or on dextrins or 
other modified starches:  
– Starch ethers and esters  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  
ex3507  Prepared enzymes not elsewhere specified or 
included  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
Chapter 36  Explosives; pyrotechnic products; matches; 
pyrophoric alloys; certain combustible prepara ­
tions  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, sensi ­
tised, 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 
productEN 26.2.2013 Official Journal of the European Union L 54/47
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– Other  Manufacture from materials of any 
heading, except those of headings 
3701 and 3702. However, materials 
of headings 3701 and 3702 may be 
used, provided that their total value 
does not exceed 20 % of the ex- 
works price of the product  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
3702  Photographic film in rolls, sensitised, 
unexposed, of any material other than paper, 
paperboard or textiles; instant print film in 
rolls, sensitised, unexposed  Manufacture from materials of any 
heading, except those of headings 
3701 and 3702  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
3704  Photographic plates, film paper, paperboard and 
textiles, exposed but not developed  Manufacture from materials of any 
heading, except those of headings 
3701 to 3704  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
ex 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  
ex3801  –  Colloidal graphite in suspension in oil and 
semi-colloidal graphite; carbonaceous pastes 
for electrodes  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
– Graphite in paste form, being a mixture of 
more than 30 % by weight of graphite with 
mineral oils  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  
ex3803  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  
ex3805  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  
ex3806  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  
ex3807  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 
productEN L 54/48 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
3808  Insecticides, rodenticides, fungicides, herbicides, 
anti-sprouting products and plant-growth regu ­
lators, disinfectants and similar products, put up 
in forms or packings for retail sale or as prep ­
arations or articles (for example, sulphur-treated 
bands, wicks and candles, and fly-papers)  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
products  
3809  Finishing agents, dye carriers to accelerate the 
dyeing or fixing of dyestuffs and other products 
and preparations (for example, dressings and 
mordants), of a kind used in the textile, 
paper, leather or like industries, not elsewhere 
specified or included  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
products  
3810  Pickling preparations for metal surfaces; fluxes 
and other auxiliary preparations for soldering, 
brazing or welding; soldering, brazing or 
welding powders and pastes consisting of 
metal and other materials; preparations of a 
kind used as cores or coatings for welding elec ­
trodes or rods  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
products  
3811  Anti-knock preparations, oxidation inhibitors, 
gum inhibitors, viscosity improvers, anti- 
corrosive preparations and other prepared 
additives, for mineral oils (including gasoline) 
or for other liquids used for the same 
purposes as mineral oils:  
– Prepared additives for lubricating oil, 
containing petroleum oils or oils obtained 
from bituminous minerals  Manufacture in which the value of all 
the materials of heading 3811 used 
does not exceed 50 % of the ex- 
works price of the product  
– Other  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
3812  Prepared rubber accelerators; compound plasti ­
cisers for rubber or plastics, not elsewhere 
specified or included; anti-oxidizing prep ­
arations and other compound stabilizers for 
rubber or plastics  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
3813  Preparations and charges for fire-extinguishers; 
charged fire-extinguishing grenades  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
3814  Organic composite solvents and thinners, not 
elsewhere specified or included; prepared paint 
or varnish removers  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
productEN 26.2.2013 Official Journal of the European Union L 54/49
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
3818  Chemical elements doped for use in electronics, 
in the form of discs, wafers or similar forms; 
chemical compounds doped for use in elec ­
tronics  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  
ex3821  Prepared culture media for the development or 
maintenance of micro-organisms (including 
viruses and the like) or of plant, human or 
animal cells  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
3822  Diagnostic or laboratory reagents on a backing, 
prepared diagnostic or laboratory reagents 
whether or not on a backing, other than 
those of heading 3002 or 3006; certified 
reference materials  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
3823  Industrial monocarboxylic fatty acids; acid oils 
from refining; industrial fatty alcohols:  
– Industrial monocarboxylic fatty acids, acid oils 
from refining  Manufacture from materials of any 
heading, except that of the product  
– Industrial fatty alcohols  Manufacture from materials of any 
heading, including other materials of 
heading 3823  
3824  Prepared binders for foundry moulds or cores; 
chemical products and preparations of the 
chemical or allied industries (including those 
consisting of mixtures of natural products), 
not elsewhere specified or included:  
– The following of this heading:  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 
productEN L 54/50 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– – 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; thiophenated sulphonic 
acids of oils obtained from bituminous 
minerals, and their salts  
– – Ion exchangers  
– – Getters for vacuum tubes  
– – Alkaline iron oxide for the purification of 
gas  
– – Ammoniacal gas liquors and spent oxide 
produced in coal gas purification  
– – Sulphonaphthenic acids, their water- 
insoluble salts and their esters  
– – Fusel oil and Dippel’s oil  
– – Mixtures of salts having different anions  
– – 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 ex3907 
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 (  5 ) Manufacture in which the value of all 
the materials used does not exceed 
25 % of the ex-works price of the 
product  
– Other  Manufacture in which the value of all 
the materials of Chapter 39 used does 
not exceed 20 % of the ex-works price 
of the product (  5 ) Manufacture in which the value of all 
the materials used does not exceed 
25 % of the ex-works price of the 
productEN 26.2.2013 Official Journal of the European Union L 54/51
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex3907  –  Copolymer, made from polycarbonate and 
acrylonitrile-butadiene-styrene copolymer 
(ABS)  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same 
heading as the product may be used, 
provided that their total value does 
not exceed 50 % of the ex-works 
price of the product (  5 ) 
– Polyester  Manufacture in which the value of all 
the materials of Chapter 39 used does 
not exceed 20 % of the ex-works price 
of the product and/or manufacture 
from polycarbonate of tetrabromo- 
(bisphenol A)  
3912  Cellulose and its chemical derivatives, not 
elsewhere specified or included, in primary 
forms  Manufacture in which the value of all 
the materials of the same heading as 
the product used does not exceed 
20 % of the ex-works price of the 
product  
3916 to 3921  Semi-manufactures and articles of plastics; 
except for headings ex3916, ex3917, ex3920 
and ex3921, 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 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 (  5 ) Manufacture in which the value of all 
the materials used does not exceed 
25 % of the ex-works price of the 
product  
– – Other  Manufacture in which the value of all 
the materials of Chapter 39 used does 
not exceed 20 % of the ex-works price 
of the product (  5 ) Manufacture in which the value of all 
the materials used does not exceed 
25 % of the ex-works price of the 
product  
ex3916 and 
ex3917  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 
productEN L 54/52 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex3920  –  Ionomer sheet or film  Manufacture from a thermoplastic 
partial salt which is a copolymer of 
ethylene and metacrylic acid partly 
neutralised with metal ions, mainly 
zinc and sodium  Manufacture in which the value of all 
the materials used does not exceed 
25 % of the ex-works price of the 
product  
– Sheets of regenerated cellulose, polyamides or 
polyethylene  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  
ex3921  Foils of plastic, metallised  Manufacture from highly-transparent 
polyester-foils with a thickness of 
less than 23 micron (  6 ) Manufacture in which the value of all 
the materials used does not exceed 
25 % of the ex-works price of the 
product  
3922 to 3926  Articles of plastics  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
ex Chapter 40  Rubber and articles thereof; except for:  Manufacture from materials of any 
heading, except that of the product  
ex4001  Laminated slabs of crepe rubber for shoes  Lamination of sheets of natural rubber  
4005  Compounded rubber, unvulcanised, in primary 
forms or in plates, sheets or strip  Manufacture in which the value of all 
the materials used, except natural 
rubber, does not exceed 50 % of the 
ex-works price of the product  
4012  Retreaded or used pneumatic tyres of rubber; 
solid or cushion tyres, tyre treads and tyre 
flaps, of rubber:  
– Retreaded pneumatic, solid or cushion tyres, 
of rubber  Retreading of used tyres  
– Other  Manufacture from materials of any 
heading, except those of headings 
4011 and 4012  
ex4017  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  
ex4102  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 productEN 26.2.2013 Official Journal of the European Union L 54/53
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
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  
ex4114  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; manufactures thereof; 
except for:  Manufacture from materials of any 
heading, except that of the product  
ex4302  Tanned or dressed furskins, assembled:  
– Plates, crosses and similar forms  Bleaching or dyeing, in addition to 
cutting and assembly of non- 
assembled tanned or dressed furskins  
– Other  Manufacture from non-assembled, 
tanned or dressed furskins  
4303  Articles of apparel, clothing accessories and 
other articles of furskin  Manufacture from non-assembled 
tanned or dressed furskins of 
heading 4302  
ex Chapter 44  Wood and articles of wood; wood charcoal; 
except for:  Manufacture from materials of any 
heading, except that of the product  
ex4403  Wood roughly squared  Manufacture from wood in the rough, 
whether or not stripped of its bark or 
merely roughed down  
ex4407  Wood sawn or chipped lengthwise, sliced or 
peeled, of a thickness exceeding 6 mm, 
planed, sanded or end-jointed  Planing, sanding or end-jointing  
ex4408  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  
ex4409  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  
ex4410 to 
ex4413  Beadings and mouldings, including moulded 
skirting and other moulded boards  Beading or mouldingEN L 54/54 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex4415  Packing cases, boxes, crates, drums and similar 
packings, of wood  Manufacture from boards not cut to 
size 
ex4416  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  
ex4418  –  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  
ex4421  Match splints; wooden pegs or pins for 
footwear  Manufacture from wood of any 
heading, except drawn wood of 
heading 4409  
ex Chapter 45  Cork and articles of cork; except for:  Manufacture from materials of any 
heading, except that of the product  
4503  Articles of natural cork  Manufacture from cork of heading 
4501  
Chapter 46  Manufactures of straw, of esparto or of other 
plaiting materials; basketware and wickerwork  Manufacture from materials of any 
heading, except that of the product  
Chapter 47  Pulp of wood or of other fibrous cellulosic 
material; recovered (waste and scrap) paper or 
paperboard  Manufacture from materials of any 
heading, except that of the product  
ex Chapter 48  Paper and paperboard; articles of paper pulp, of 
paper or of paperboard; except for:  Manufacture from materials of any 
heading, except that of the product  
ex4811  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 compen ­
diums, 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  
ex4818  Toilet paper  Manufacture from paper-making 
materials of Chapter 47EN 26.2.2013 Official Journal of the European Union L 54/55
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex4819  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  
ex4820  Letter pads  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
ex4823  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; manuscripts, 
typescripts and plans; except for:  Manufacture from materials of any 
heading, except that of the product  
4909  Printed or illustrated postcards; printed cards 
bearing personal greetings, messages or 
announcements, whether or not illustrated, 
with or without envelopes or trimmings  Manufacture from materials of any 
heading, except those of headings 
4909 and 4911  
4910  Calendars of any kind, printed, including 
calendar blocks:  
– Calendars of the ‘perpetual’ type or with 
replaceable blocks mounted on bases other 
than paper or paperboard  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  
ex5003  Silk waste (including cocoons unsuitable for 
reeling, yarn waste and garnetted stock), 
carded or combed  Carding or combing of silk waste  
5004 to 
ex5006  Silk yarn and yarn spun from silk waste  Manufacture from (  7 ): 
— raw silk or silk waste, carded or 
combed or otherwise prepared 
for spinning,EN L 54/56 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
— 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 (  7 ) 
– Other  Manufacture from (  7 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded 
or combed or otherwise prepared 
for spinning, 
— chemical materials or textile pulp, 
or 
— paper 
Or 
Printing accompanied by at least two 
preparatory or finishing operations 
(such as scouring, bleaching, merce ­
rising, heat setting, raising, calen ­
dering, 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 51  Wool, fine or coarse animal hair; horsehair yarn 
and woven fabric; except for:  Manufacture from materials of any 
heading, except that of the product  
5106 to 5110  Yarn of wool, of fine or coarse animal hair or 
of horsehair  Manufacture from (  7 ): 
— raw silk or silk waste, carded or 
combed or otherwise prepared 
for spinning, 
— natural fibres, not carded or 
combed or otherwise prepared 
for spinning, 
— chemical materials or textile pulp, 
or 
— paper-making materialsEN 26.2.2013 Official Journal of the European Union L 54/57
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
5111 to 5113  Woven fabrics of wool, of fine or coarse animal 
hair or of horsehair:  
– Incorporating rubber thread  Manufacture from single yarn (  7 ) 
– Other  Manufacture from (  7 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded 
or combed or otherwise prepared 
for spinning, 
— chemical materials or textile pulp, 
or 
— paper 
Or 
Printing accompanied by at least two 
preparatory or finishing operations 
(such as scouring, bleaching, merce ­
rising, heat setting, raising, calen ­
dering, shrink resistance processing, 
permanent finishing, decatising, 
impregnating, mending and burling), 
provided that the value of the 
unprinted fabric used does not 
exceed 47.5 % of the ex-works price 
of the product  
ex Chapter 52  Cotton; except for:  Manufacture from materials of any 
heading, except that of the product  
5204 to 5207  Yarn and thread of cotton  Manufacture from (  7 ): 
— 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 (  7 ) 
– Other  Manufacture from (  7 ): 
— coir yarn,EN L 54/58 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
— natural fibres, 
— man-made staple fibres, not carded 
or combed or otherwise prepared 
for spinning, 
— chemical materials or textile pulp, 
or 
— paper 
Or 
Printing accompanied by at least two 
preparatory or finishing operations 
(such as scouring, bleaching, merce ­
rising, heat setting, raising, calen ­
dering, 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 (  7 ): 
— raw silk or silk waste, carded or 
combed or otherwise prepared 
for spinning, 
— natural fibres, not carded or 
combed or otherwise prepared 
for spinning, 
— chemical materials or textile pulp, 
or 
— paper-making materials  
5309 to 5311  Woven fabrics of other vegetable textile fibres; 
woven fabrics of paper yarn:  
– Incorporating rubber thread  Manufacture from single yarn (  7 ) 
– Other  Manufacture from (  7 ): 
— coir yarn, 
— jute yarn, 
— natural fibres, 
— man-made staple fibres, not carded 
or combed or otherwise prepared 
for spinning,EN 26.2.2013 Official Journal of the European Union L 54/59
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
— chemical materials or textile pulp, 
or 
— paper 
Or 
Printing accompanied by at least two 
preparatory or finishing operations 
(such as scouring, bleaching, merce ­
rising, heat setting, raising, calen ­
dering, shrink resistance processing, 
permanent finishing, decatising, 
impregnating, mending and burling), 
provided that the value of the 
unprinted fabric used does not 
exceed 47.5 % of the ex-works price 
of the product  
5401 to 5406  Yarn, monofilament and thread of man-made 
filaments  Manufacture from (  7 ): 
— raw silk or silk waste, carded or 
combed or otherwise prepared 
for spinning, 
— natural fibres, not carded or 
combed or otherwise prepared 
for spinning, 
— chemical materials or textile pulp, 
or 
— paper-making materials  
5407 and 
5408  Woven fabrics of man-made filament yarn:  
– Incorporating rubber thread  Manufacture from single yarn (  7 ) 
– Other  Manufacture from (  7 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded 
or combed or otherwise prepared 
for spinning, 
— chemical materials or textile pulp, 
or 
— paper 
Or 
Printing accompanied by at least two 
preparatory or finishing operations 
(such as scouring, bleaching, merce ­
rising, heat setting, raising, calen ­
dering, 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 productEN L 54/60 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
5501 to 5507  Man-made staple fibres  Manufacture from chemical materials 
or textile pulp  
5508 to 5511  Yarn and sewing thread of man-made staple 
fibres  Manufacture from (  7 ): 
— raw silk or silk waste, carded or 
combed or otherwise prepared 
for spinning, 
— 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 (  7 ) 
– Other  Manufacture from (  7 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded 
or combed or otherwise prepared 
for spinning, 
— chemical materials or textile pulp, 
or 
— paper 
Or 
Printing accompanied by at least two 
preparatory or finishing operations 
(such as scouring, bleaching, merce ­
rising, heat setting, raising, calen ­
dering, 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 (  7 ): 
— coir yarn, 
— natural fibres, 
— chemical materials or textile pulp, 
or 
— paper-making materialsEN 26.2.2013 Official Journal of the European Union L 54/61
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
5602  Felt, whether or not impregnated, coated, 
covered or laminated:  
– Needleloom felt  Manufacture from (  7 ): 
— natural fibres, or 
— chemical materials or textile pulp 
However: 
— polypropylene filament of heading 
5402, 
— polypropylene fibres of heading 
5503 or 5506, or 
— polypropylene filament tow of 
heading 5501, 
of which the denomination in all cases 
of a single filament or fibre is less 
than 9 decitex, may be used, 
provided that their total value does 
not exceed 40 % of the ex-works 
price of the product  
– Other  Manufacture from (  7 ): 
— 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 (  7 ): 
— 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 (  7 ): 
— natural fibres, 
— man-made staple fibres, not carded 
or combed or otherwise processed 
for spinning,EN L 54/62 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
— 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 (  7 ): 
— natural fibres, 
— man-made staple fibres, not carded 
or combed or otherwise processed 
for spinning, 
— chemical materials or textile pulp, 
or 
— paper-making materials  
Chapter 57  Carpets and other textile floor coverings:  
– Of needleloom felt  Manufacture from (  7 ): 
— natural fibres, or 
— chemical materials or textile pulp 
However: 
— polypropylene filament of heading 
5402, 
— polypropylene fibres of heading 
5503 or 5506, or 
— polypropylene filament tow of 
heading 5501, 
of which the denomination in all cases 
of a single filament or fibre is less 
than 9 decitex, may be used, 
provided that their total value does 
not exceed 40 % of the ex-works 
price of the product 
Jute fabric may be used as a backing  
– Of other felt  Manufacture from (  7 ): 
— natural fibres, not carded or 
combed or otherwise processed 
for spinning, or 
— chemical materials or textile pulp  
– Other  Manufacture from (  7 ): 
— coir yarn or jute yarn, 
— synthetic or artificial filament yarn,EN 26.2.2013 Official Journal of the European Union L 54/63
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
— 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 (  7 ) 
– Other  Manufacture from (  7 ): 
— natural fibres, 
— man-made staple fibres, not carded 
or combed or otherwise processed 
for spinning, or 
— chemical materials or textile pulp 
Or 
Printing accompanied by at least two 
preparatory or finishing operations 
(such as scouring, bleaching, merce ­
rising, heat setting, raising, calen ­
dering, 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  
5902  Tyre cord fabric of high tenacity yarn of nylon 
or other polyamides, polyesters or viscose 
rayon:EN L 54/64 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– Containing not more than 90 % by weight of 
textile materials  Manufacture from yarn  
– Other  Manufacture from chemical materials 
or textile pulp  
5903  Textile fabrics impregnated, coated, covered or 
laminated with plastics, other than those of 
heading 5902  Manufacture from yarn 
or 
Printing accompanied by at least two 
preparatory or finishing operations 
(such as scouring, bleaching, merce ­
rising, heat setting, rasing, calendering, 
shrink resistance processing, 
permanent finishing, decatising, 
impregnating, mending and burling), 
provided that the value of the 
unprinted fabric used does not 
exceed 47.5 % of the ex-works price 
of the product  
5904  Linoleum, whether or not cut to shape; floor 
coverings consisting of a coating or covering 
applied on a textile backing, whether or not 
cut to shape  Manufacture from yarn (  7 ) 
5905  Textile wall coverings:  
– Impregnated, coated, covered or laminated 
with rubber, plastics or other materials  Manufacture from yarn  
– Other  Manufacture from (  7 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded 
or combed or otherwise processed 
for spinning, or 
— chemical materials or textile pulp 
Or 
Printing accompanied by at least two 
preparatory or finishing operations 
(such as scouring, bleaching, merce ­
rising, heat setting, raising, calen ­
dering, 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:EN 26.2.2013 Official Journal of the European Union L 54/65
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– Knitted or crocheted fabrics  Manufacture from (  7 ): 
— natural fibres, 
— man-made staple fibres, not carded 
or combed or otherwise processed 
for spinning, or 
— chemical materials or textile pulp  
– Other fabrics made of synthetic filament yarn, 
containing more than 90 % by weight of 
textile materials  Manufacture from chemical materials  
– Other  Manufacture from yarn  
5907  Textile fabrics otherwise impregnated, coated or 
covered; painted canvas being theatrical scenery, 
studio back-cloths or the like  Manufacture from yarn 
or 
Printing accompanied by at least two 
preparatory or finishing operations 
(such as scouring, bleaching, merce ­
rising, heat setting, rasing, calendering, 
shrink resistance processing, 
permanent finishing, decatising, 
impregnating, mending and burling), 
provided that the value of the 
unprinted fabric used does not 
exceed 47.5 % of the ex-works price 
of the product  
5908  Textile wicks, woven, plaited or knitted, for 
lamps, stoves, lighters, candles or the like; 
incandescent gas mantles and tubular knitted 
gas mantle fabric therefor, whether or not 
impregnated:  
– Incandescent gas mantles, impregnated  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 
papermaking or other technical uses, felted or 
not, whether or not impregnated or coated, 
tubular or endless with single or multiple 
warp and/or weft, or flat woven with 
multiple warp and/or weft of heading 5911  Manufacture from (  7 ): 
— coir yarn, 
— the following materials:  
– – yarn of polytetrafluoroethy ­
lene (  8 ),EN L 54/66 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– – yarn, multiple, of polyamide, 
coated impregnated or 
covered with a phenolic resin,  
– – yarn of synthetic textile fibres 
of aromatic polyamides, 
obtained by polycondensation 
of m -phenylenediamine and 
isophthalic acid,  
– – monofil of polytetrafluoroethy ­
lene (  8 ), 
– – yarn of synthetic textile fibres 
of poly( p-phenylene terephtha ­
lamide),  
– – glass fibre yarn, coated with 
phenol resin and gimped with 
acrylic yarn (  8 ), 
– – copolyester monofilaments of 
a polyester and a resin of 
terephthalic acid and 1,4- 
cyclohexanediethanol and 
isophthalic acid,  
– – natural fibres,  
– – man-made staple fibres not 
carded or combed or 
otherwise processed for 
spinning, or  
– – chemical materials or textile 
pulp  
– Other  Manufacture from (  7 ): 
— 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 (  7 ): 
— 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 (  7 ) ( 9 )EN 26.2.2013 Official Journal of the European Union L 54/67
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– Other  Manufacture from (  7 ): 
— 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 (  7 ) ( 9 ) 
ex6202, 
ex6204, 
ex6206, 
ex6209 and 
ex6211  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 ) 
ex6210 and 
ex6216  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 (  7 ) ( 9 ) 
or 
Manufacture from unembroidered 
fabric, provided that the value of the 
unembroidered fabric used does not 
exceed 40 % of the ex-works price of 
the product (  9 ) 
– Other  Manufacture from unbleached single 
yarn (  7 ) ( 9 ) 
Or 
Making up, followed by printing 
accompanied by at least two 
preparatory or finishing operations 
(such as scouring, bleaching, merce ­
rising, heat setting, raising, calen ­
dering, 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 
productEN L 54/68 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
6217  Other made up clothing accessories; parts of 
garments or of clothing accessories, other 
than those of heading 6212:  
– Embroidered  Manufacture from yarn (  9 ) 
or 
Manufacture from unembroidered 
fabric, provided that the value of the 
unembroidered fabric used does not 
exceed 40 % of the ex-works price of 
the product (  9 ) 
– Fire-resistant equipment of fabric covered 
with foil of aluminised polyester  Manufacture from yarn (  9 ) 
or 
Manufacture from uncoated fabric, 
provided that the value of the 
uncoated fabric used does not exceed 
40 % of the ex-works price of the 
product (  9 ) 
– Interlinings for collars and cuffs, cut out  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of 
the product  
– Other  Manufacture from yarn (  9 ) 
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 non-wovens  Manufacture from (  7 ): 
— 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 productEN 26.2.2013 Official Journal of the European Union L 54/69
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– – Other  Manufacture from unbleached single 
yarn (  9 ) ( 10 ) 
6305  Sacks and bags, of a kind used for the packing 
of goods  Manufacture from (  7 ): 
— natural fibres, 
— 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 non-wovens  Manufacture from (  7 ) ( 9 ): 
— natural fibres, or 
— chemical materials or textile pulp  
– Other  Manufacture from unbleached single 
yarn (  7 ) ( 9 ) 
6307  Other made-up articles, including dress patterns  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
6308  Sets consisting of woven fabric and yarn, 
whether or not with accessories, for making 
up into rugs, tapestries, embroidered table 
cloths or serviettes, or similar textile articles, 
put up in packings for retail sale  Each item in the set must satisfy the 
rule which would apply to it if it were 
not included in the set. However, non- 
originating articles may be incor ­
porated, provided that their total 
value does not exceed 15 % of the 
ex-works price of the set  
ex Chapter 64  Footwear, gaiters and the like; parts of such 
articles; except for:  Manufacture from materials of any 
heading, except from assemblies of 
uppers affixed to inner soles or to 
other sole components of heading 
6406  
6406  Parts of footwear (including uppers whether or 
not attached to soles other than outer soles); 
removable in-soles, heel cushions and similar 
articles; gaiters, leggings and similar articles, 
and parts thereof  Manufacture from materials of any 
heading, except that of the product  
ex Chapter 65  Headgear and parts thereof; except for:  Manufacture from materials of any 
heading, except that of the product  
6505  Hats and other headgear, knitted or crocheted, 
or made up from lace, felt or other textile 
fabric, in the piece (but not in strips), whether 
or not lined or trimmed; hair-nets of any 
material, whether or not lined or trimmed  Manufacture from yarn or textile 
fibres (  9 )EN L 54/70 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex Chapter 66  Umbrellas, sun umbrellas, walking-sticks, seat- 
sticks, whips, riding-crops, and parts thereof; 
except for:  Manufacture 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  
ex6803  Articles of slate or of agglomerated slate  Manufacture from worked slate  
ex6812  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  
ex6814  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  
ex7003, 
ex7004 and 
ex7005  Glass with a non-reflecting layer  Manufacture from materials of 
heading 7001  
7006  Glass of heading 7003, 7004 or 7005, bent, 
edge-worked, engraved, drilled, enamelled or 
otherwise worked, but not framed or fitted 
with other materials:  
– Glass-plate substrates, coated with a dielectric 
thin film, and of a semiconductor grade in 
accordance with SEMII-standards (  11 ) Manufacture from non-coated glass- 
plate substrate of heading 7006  
– Other  Manufacture from materials of 
heading 7001  
7007  Safety glass, consisting of toughened (tempered) 
or laminated glass  Manufacture from materials of 
heading 7001  
7008  Multiple-walled insulating units of glass  Manufacture from materials of 
heading 7001  
7009  Glass mirrors, whether or not framed, including 
rear-view mirrors  Manufacture from materials of 
heading 7001EN 26.2.2013 Official Journal of the European Union L 54/71
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
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  
ex7019  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  
ex7101  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  
ex7102, 
ex7103 and 
ex7104  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 
orEN L 54/72 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
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  
ex7107, 
ex7109 and 
ex7111  Metals clad with precious metals, semi-manufac ­
tured  Manufacture from metals clad with 
precious metals, unwrought  
7116  Articles of natural or cultured pearls, precious 
or semi-precious stones (natural, synthetic or 
reconstructed)  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
7117  Imitation jewellery  Manufacture from materials of any 
heading, except that of the product 
Or 
Manufacture from base metal parts, 
not plated or covered with precious 
metals, provided that the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
ex Chapter 72  Iron and steel; except for:  Manufacture from materials of any 
heading, except that of the product  
7207  Semi-finished products of iron or non-alloy 
steel  Manufacture from materials of 
heading 7201, 7202, 7203, 7204 or 
7205  
7208 to 7216  Flat-rolled products, bars and rods, angles, 
shapes and sections of iron or non-alloy steel  Manufacture from ingots or other 
primary forms of heading 7206  
7217  Wire of iron or non-alloy steel  Manufacture from semi-finished 
materials of heading 7207  
ex7218, 
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 7218EN 26.2.2013 Official Journal of the European Union L 54/73
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex7224, 
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  
ex7301  Sheet piling  Manufacture from materials of 
heading 7206  
7302  Railway or tramway track construction material 
of iron or steel, the following: rails, check-rails 
and rack rails, switch blades, crossing frogs, 
point rods and other crossing pieces, sleepers 
(cross-ties), fish-plates, chairs, chair wedges, 
sole plates (base plates), rail clips, bedplates, 
ties and other material specialised for jointing 
or fixing rails  Manufacture from materials of 
heading 7206  
7304, 
7305 and 
7306  Tubes, pipes and hollow profiles, of iron (other 
than cast iron) or steel  Manufacture from materials of 
heading 7206, 7207, 7218 or 7224  
ex7307  Tube or pipe fittings of stainless steel (ISO No 
X5CrNiMo 1712), consisting of several parts  Turning, drilling, reaming, threading, 
deburring and sandblasting of forged 
blanks, provided that the total value 
of the forged blanks used does not 
exceed 35 % of the ex-works price of 
the product  
7308  Structures (excluding prefabricated buildings of 
heading 9406) and parts of structures (for 
example, bridges and bridge-sections, lock- 
gates, towers, lattice masts, roofs, roofing 
frameworks, doors and windows and their 
frames and thresholds for doors, shutters, 
balustrades, pillars and columns), of iron or 
steel; plates, rods, angles, shapes, sections, 
tubes and the like, prepared for use in struc ­
tures, 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  
ex7315  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 productEN L 54/74 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
7401  Copper mattes; cement copper (precipitated 
copper)  Manufacture from materials of any 
heading, except that of the product  
7402  Unrefined copper; copper anodes for electrolytic 
refining  Manufacture from materials of any 
heading, except that of the product  
7403  Refined copper and copper alloys, unwrought:  
– Refined copper  Manufacture from materials of any 
heading, except that of the product  
– Copper alloys and refined copper containing 
other elements  Manufacture from refined copper, 
unwrought, or waste and scrap of 
copper  
7404  Copper waste and scrap  Manufacture from materials of any 
heading, except that of the product  
7405  Master alloys of copper  Manufacture from materials of any 
heading, except that of the product  
ex Chapter 75  Nickel and articles thereof; except for:  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of 
the product  
7501 to 7503  Nickel mattes, nickel oxide sinters and other 
intermediate products of nickel metallurgy; 
unwrought nickel; nickel waste and scrap  Manufacture from materials of any 
heading, except that of the product  
ex Chapter 76  Aluminium and articles thereof; except for:  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of 
the product  
7601  Unwrought aluminium  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of 
the product 
or 
Manufacture by thermal or electrolytic 
treatment from unalloyed aluminium 
or waste and scrap of aluminiumEN 26.2.2013 Official Journal of the European Union L 54/75
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
7602  Aluminium waste or scrap  Manufacture from materials of any 
heading, except that of the product  
ex7616  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  
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 productEN L 54/76 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex Chapter 80  Tin and articles thereof; except for:  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of 
the product  
8001  Unwrought tin  Manufacture from materials of any 
heading, except that of the product. 
However, waste and scrap of heading 
8002 may not be used  
8002 and 
8007  Tin waste and scrap; other articles of tin  Manufacture from materials of any 
heading, except that of the product  
Chapter 81  Other base metals; cermets; articles thereof:  
– Other base metals, wrought; articles thereof  Manufacture in which the value of all 
the materials of the same heading as 
the product used does not exceed 
50 % of the ex-works price of the 
product  
– Other  Manufacture from materials of any 
heading, except that of the product  
ex Chapter 82  Tools, implements, cutlery, spoons and forks, of 
base metal; parts thereof of base metal; except 
for: Manufacture from materials of any 
heading, except that of the product  
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 productEN 26.2.2013 Official Journal of the European Union L 54/77
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex8211  Knives with cutting blades, serrated or not 
(including pruning knives), other than knives 
of heading 8208  Manufacture from materials of any 
heading, except that of the product. 
However, knife blades and handles of 
base metal may be used  
8214  Other articles of cutlery (for example, hair 
clippers, butchers’ or kitchen cleavers, 
choppers and mincing knives, paper knives); 
manicure or pedicure sets and instruments 
(including nail files)  Manufacture from materials of any 
heading, except that of the product. 
However, handles of base metal may 
be used  
8215  Spoons, forks, ladles, skimmers, cake-servers, 
fish-knives, butter-knives, sugar tongs and 
similar kitchen or tableware  Manufacture from materials of any 
heading, except that of the product. 
However, handles of base metal may 
be used  
ex Chapter 83  Miscellaneous articles of base metal; except for:  Manufacture from materials of any 
heading, except that of the product  
ex8302  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  
ex8306  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 mech ­
anical 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  
ex8401  Nuclear fuel elements  Manufacture from materials of any 
heading, except that of the prod ­
uct (  12 ) Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
product  
8402  Steam or other vapour generating boilers (other 
than central heating hot water boilers capable 
also of producing low pressure steam); super- 
heated water boilers  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— 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 
productEN L 54/78 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
8403 and 
ex8404  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  
ex8413  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  
ex8414  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 
productEN 26.2.2013 Official Journal of the European Union L 54/79
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
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 orig ­
inating materials used  Manufacture in which the value of all 
the materials used does not exceed 
25 % of the ex-works price of the 
product  
ex8419  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  
8423  Weighing machinery (excluding balances of a 
sensitivity of 5 cg or better), including weight 
operated counting or checking machines; 
weighing machine weights of all kinds  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of 
the product  Manufacture in which the value of all 
the materials used does not exceed 
25 % of the ex-works price of the 
product  
8425 to 8428  Lifting, handling, loading or unloading 
machinery  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and  Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
productEN L 54/80 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
— within the above limit, the value 
of all the materials of heading 
8431 used does not exceed 10 % 
of the ex-works price of the 
product  
8429  Self-propelled bulldozers, angledozers, 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  
ex8431  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 
productEN 26.2.2013 Official Journal of the European Union L 54/81
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
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  
ex8443  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  
ex8448  Auxiliary machinery for use with machines of 
headings 8444 and 8445  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
8452  Sewing machines, other than book-sewing 
machines of heading 8440; furniture, bases 
and covers specially designed for sewing 
machines; sewing machine needles:  
– Sewing machines (lock stitch only) with heads 
of a weight not exceeding 16 kg without 
motor or 17 kg with motor  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, 
— the value of all the non-originating 
materials used in assembling the 
head (without motor) does not 
exceed the value of all the orig ­
inating materials used, and 
— the thread-tension, crochet and 
zigzag mechanisms used are orig ­
inating  
– 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 
productEN L 54/82 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
8469 to 8472  Office machines (for example, typewriters, 
calculating machines, automatic data processing 
machines, duplicating machines, stapling 
machines)  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
8480  Moulding boxes for metal foundry; mould 
bases; moulding patterns; moulds for metal 
(other than ingot moulds), metal carbides, 
glass, mineral materials, rubber or plastics  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
8482  Ball or roller bearings  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of 
the product  Manufacture in which the value of all 
the materials used does not exceed 
25 % of the ex-works price of the 
product  
8484  Gaskets and similar joints of metal sheeting 
combined with other material or of two or 
more layers of metal; sets or assortments of 
gaskets and similar joints, dissimilar in 
composition, put up in pouches, envelopes or 
similar packings; mechanical seals  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
ex8486  –  Machine tools for working any material by 
removal of material, by laser or other light 
or photon beam, ultrasonic, electrodischarge, 
electrochemical, electron beam, ionic-beam or 
plasma arc processes and parts and acces ­
sories thereof  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
– machine tools (including presses) for working 
metal by bending, folding, straightening, flat ­
tening, 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 accessories 
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 
productEN 26.2.2013 Official Journal of the European Union L 54/83
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– lifting, handing, loading or unloading 
machinery  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value 
of all the materials of heading 
8431 used does not exceed 10 % 
of the ex-works price of the 
product  Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
product  
8487  Machinery parts, not containing electrical 
connectors, insulators, coils, contacts or other 
electrical features, not specified or included 
elsewhere in this Chapter  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
ex Chapter 85  Electrical machinery and equipment and parts 
thereof; sound recorders and reproducers, 
television image and sound recorders and 
reproducers, and parts and accessories of such 
articles; except for:  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of 
the product  Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
product  
8501  Electric motors and generators (excluding 
generating sets)  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— 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  
ex8504  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 
productEN L 54/84 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex8517  Other apparatus for the transmission 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  
ex8518  Microphones and stands therefor; loudspeakers, 
whether or not mounted in their enclosures; 
audio-frequency electric amplifiers; electric 
sound amplifier sets  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the 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 incorporating a video tuner  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the 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  Discs, tapes, solid-state non-volatile storage 
devices, ‘smart cards’ and other media for the 
recording of sound or of other phenomena, 
whether or not recorded, including matrices 
and masters for the production of discs, but 
excluding products of Chapter 37:  
– 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 
productEN 26.2.2013 Official Journal of the European Union L 54/85
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(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 electronic 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 electronic 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 introduction of an appro ­
priate dopant, whether or not 
assembled and/or tested in a country 
other than those specified in Article 3  Manufacture in which the value of all 
the materials used does not exceed 
25 % of the ex-works price of the 
product  
8525  Transmission apparatus for radio-broadcasting 
or television, whether or not incorporating 
reception apparatus or sound recording or 
reproducing apparatus; television cameras, 
digital cameras and video camera recorders  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and  Manufacture in which the value of all 
the materials used does not exceed 
25 % of the ex-works price of the 
productEN L 54/86 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
— the value of all the non-originating 
materials used does not exceed the 
value of all the originating 
materials used  
8526  Radar apparatus, radio navigational aid 
apparatus and radio remote control apparatus  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the 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; reception 
apparatus for television, whether or not incor ­
porating radio-broadcast receivers or sound or 
video recording or reproducing apparatus:  
– 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 incor ­
porating 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  
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 
productEN 26.2.2013 Official Journal of the European Union L 54/87
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– 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 
electrical circuits, or for making connections to 
or in electrical circuits for a voltage not 
exceeding 1 000 V; connectors for optical 
fibres, optical fibre bundles or cables:  
– Electrical apparatus for switching or 
protecting electrical circuits, or for making 
connections to or in electrical circuits for a 
voltage not exceeding 1 000 V  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value 
of all the materials of heading 
8538 used does not exceed 10 % 
of the ex-works price of the 
product  Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
product  
– Connectors for optical fibres, optical fibre 
bundles or cables  
– – of plastics  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
– – of ceramics  Manufacture from materials of any 
heading, except that of the productEN L 54/88 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– – 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  
ex8541  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  
8542  Electronic integrated circuits  
– Monolithic integrated circuits  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value 
of all the materials of headings 
8541 and 8542 used does not 
exceed 10 % of the ex-works 
price of the product 
or 
The operation of diffusion, in which 
integrated circuits are formed on a 
semi-conductor substrate by the 
selective introduction of an appro ­
priate dopant, whether or not 
assembled and/or tested in a country 
other than those specified in Article 3  Manufacture in which the value of all 
the materials used does not exceed 
25 % of the ex-works price of the 
product  
– Multichips which are parts of machinery or 
apparatus, not specified or included 
elsewhere in this Chapter  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
productEN 26.2.2013 Official Journal of the European Union L 54/89
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– Other  Manufacture in which: 
— the value of all the materials used 
does not exceed 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  
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 insu ­
lating 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  
– 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 
productEN L 54/90 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– Other  Manufacture in which the value of all 
the materials used does not exceed 
40 % 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; mech ­
anical (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  
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 plat ­
forms; 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, 
motorized, 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:EN 26.2.2013 Official Journal of the European Union L 54/91
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
– – 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  
– 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  
ex8712  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 
productEN L 54/92 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
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  
ex8804  Rotochutes  Manufacture from materials of any 
heading, including other materials of 
heading 8804  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
8805  Aircraft launching gear; deck-arrestor or similar 
gear; ground flying trainers; parts of the 
foregoing articles  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
product  
Chapter 89  Ships, boats and floating structures  Manufacture from materials of any 
heading, except that of the product. 
However, hulls of heading 8906 may 
not be used  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
ex Chapter 90  Optical, photographic, cinematographic, 
measuring, checking, precision, medical or 
surgical instruments and apparatus; parts and 
accessories thereof; except for:  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of 
the product  Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
product  
9001  Optical fibres and optical fibre bundles; optical 
fibre cables other than those of heading 8544; 
sheets and plates of polarizing material; lenses 
(including contact lenses), prisms, mirrors and 
other optical elements, of any material, 
unmounted, other than such elements of glass 
not optically worked  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
9002  Lenses, prisms, mirrors and other optical 
elements, of any material, mounted, being 
parts of or fittings for instruments or apparatus, 
other than such elements of glass not optically 
worked  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
9004  Spectacles, goggles and the like, corrective, 
protective or other  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
productEN 26.2.2013 Official Journal of the European Union L 54/93
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex9005  Binoculars, monoculars, other optical tele ­
scopes, 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 orig ­
inating materials used  Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
product  
ex9006  Photographic (other than cinematographic) 
cameras; photographic flashlight apparatus and 
flashbulbs other than electrically ignited flash ­
bulbs  Manufacture: 
— from materials of any heading, 
except that of the product, 
— 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 orig ­
inating materials used  Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
product  
9007  Cinematographic cameras and projectors, 
whether or not incorporating sound recording 
or reproducing apparatus  Manufacture: 
— from materials of any heading, 
except that of the product, 
— 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 orig ­
inating materials used  Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
product  
9011  Compound optical microscopes, including those 
for photomicrography, cinephotomicrography 
or microprojection  Manufacture: 
— from materials of any heading, 
except that of the product, 
— 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 orig ­
inating materials used  Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
productEN L 54/94 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex9014  Other navigational instruments and appliances  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
9015  Surveying (including photogrammetrical 
surveying), hydrographic, oceanographic, 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 mathematical calcu ­
lating 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, microm ­
eters, callipers), not specified or included 
elsewhere in this chapter  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
9018  Instruments and appliances used in medical, 
surgical, dental or veterinary sciences, 
including scintigraphic apparatus, other 
electro-medical apparatus and sight-testing 
instruments:  
– Dentists’ chairs incorporating dental 
appliances or dentists’ spittoons  Manufacture from materials of any 
heading, including other materials of 
heading 9018  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
– Other  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of 
the product  Manufacture in which the value of all 
the materials used does not exceed 
25 % of the ex-works price of the 
product  
9019  Mechano-therapy appliances; massage 
apparatus; 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 
productEN 26.2.2013 Official Journal of the European Union L 54/95
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
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, pyrometers, barometers, hygro ­
meters and psychrometers, recording or not, 
and any combination of these instruments  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
9026  Instruments and apparatus for measuring or 
checking the flow, level, pressure or other 
variables of liquids or gases (for example, flow 
meters, level gauges, manometers, heat meters), 
excluding instruments and apparatus of heading 
9014, 9015, 9028 or 9032  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
9027  Instruments and apparatus for physical or 
chemical analysis (for example, polarimeters, 
refractometers, spectrometers, gas or smoke 
analysis apparatus); instruments and apparatus 
for measuring or checking viscosity, porosity, 
expansion, surface tension or the like; 
instruments and apparatus for measuring or 
checking quantities of heat, sound or light 
(including exposure meters); microtomes  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
9028  Gas, liquid or electricity supply or production 
meters, including calibrating meters therefor:  
– Parts and accessories  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 
productEN L 54/96 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
9029  Revolution counters, production counters, taxi ­
meters, mileometers, pedometers and the like; 
speed indicators and tachometers, other than 
those of heading 9014 or 9015; stroboscopes  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
9030  Oscilloscopes, spectrum analysers and other 
instruments and apparatus for measuring or 
checking electrical quantities, excluding meters 
of heading 9028; instruments and apparatus for 
measuring or detecting alpha, beta, gamma, X- 
ray, cosmic or other ionizing radiations  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
9031  Measuring or checking instruments, appliances 
and machines, not specified or included 
elsewhere in this chapter; profile projectors  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
9032  Automatic regulating or controlling instruments 
and apparatus  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
9033  Parts and accessories (not specified or included 
elsewhere in this chapter) for machines, 
appliances, instruments or apparatus of 
Chapter 90  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
ex 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 
productEN 26.2.2013 Official Journal of the European Union L 54/97
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
9110  Complete watch or clock movements, 
unassembled or partly assembled (movement 
sets); incomplete watch or clock movements, 
assembled; rough watch or clock movements  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value 
of all the materials of heading 
9114 used does not exceed 10 % 
of the ex-works price of the 
product  Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
product  
9111  Watch cases and parts thereof  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of 
the product  Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
product  
9112  Clock cases and cases of a similar type for other 
goods of this chapter, and parts thereof  Manufacture: 
— from materials of any heading, 
except that of the product, and 
— in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of 
the product  Manufacture in which the value of all 
the materials used does not exceed 
30 % of the ex-works price of the 
product  
9113  Watch straps, watch bands and watch bracelets, 
and parts thereof:  
– Of base metal, whether or not gold- or silver- 
plated, or of metal clad with precious metal  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
– Other  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
Chapter 92  Musical instruments; parts and accessories of 
such articles  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
Chapter 93  Arms and ammunition; parts and accessories 
thereof  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
productEN L 54/98 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex Chapter 94  Furniture; bedding, mattresses, mattress 
supports, cushions and similar stuffed 
furnishings; lamps and lighting fittings, not 
elsewhere specified or included; illuminated 
signs, illuminated name-plates and the like; 
prefabricated buildings; except for:  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
ex9401 and 
ex9403  Base metal furniture, incorporating 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 classified in a 
heading other than heading 9401 
or 9403  Manufacture in which the value of all 
the materials used does not exceed 
40 % of the ex-works price of the 
product  
9405  Lamps and lighting fittings including search ­
lights and spotlights and parts thereof, not 
elsewhere specified or included; illuminated 
signs, illuminated name-plates and the like, 
having a permanently fixed light source, and 
parts thereof not elsewhere specified or 
included  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
9406  Prefabricated buildings  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
ex Chapter 95  Toys, games and sports requisites; parts and 
accessories thereof; except for:  Manufacture from materials of any 
heading, except that of the product  
ex9503  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  
ex9506  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 usedEN 26.2.2013 Official Journal of the European Union L 54/99
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex Chapter 96  Miscellaneous manufactured articles; except for:  Manufacture from materials of any 
heading, except that of the product  
ex9601 and 
ex9602  Articles of animal, vegetable or mineral carving 
materials  Manufacture from ‘worked’ carving 
materials of the same heading as the 
product  
ex9603  Brooms and brushes (except for besoms and the 
like and brushes made from marten or squirrel 
hair), hand-operated mechanical floor sweepers, 
not motorized, paint pads and rollers, squeegees 
and mops  Manufacture in which the value of all 
the materials used does not exceed 
50 % of the ex-works price of the 
product  
9605  Travel sets for personal toilet, sewing or shoe or 
clothes cleaning  Each item in the set must satisfy the 
rule which would apply to it if it were 
not included in the set. However, non- 
originating articles may be incor ­
porated, 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  
ex9613  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 productEN L 54/100 Official Journal of the European Union 26.2.2013
HS heading  Description of product  Working or processing, carried out on non-originating materials, which confers originating 
status  
(1) (2)  (3) or (4)  
ex9614  Smoking pipes and pipe bowls  Manufacture from roughly-shaped 
blocks  
Chapter 97  Works of art, collectors’ pieces and antiques  Manufacture from materials of any 
heading, except that of the product  
( 1 ) For the special conditions relating to ‘specific Processes’, see Introductory Notes 7.1 and 7.3. 
( 2 ) For the special conditions relating to ‘specific Processes’, see Introductory Notes 7.2. 
( 3 ) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring 
preparations, provided that they are not classified in another heading in Chapter 32. 
( 4 ) A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon. 
( 5 ) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within h eading 3907 to 3911, on the other 
hand, this restriction only applies to that group of materials which predominates by weight in the product. 
( 6 ) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to AST M-D 1003-16 by Gardner Hazemeter (i.e. 
Hazefactor), is less than 2%. 
( 7 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 
( 8 ) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. 
( 9 ) See Introductory Note 6. 
( 10 ) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted  fabrics (cut out or knitted directly to shape), 
see Introductory Note 6. 
( 11 ) SEMI – Semiconductor Equipment and Materials Institute Incorporated. 
( 12 ) This rule shall apply until 31.12.2005.EN 26.2.2013 Official Journal of the European Union L 54/101
ANNEX III a  
Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1  
Printing instructions  
1. Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be 
allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 
25 g/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 shall include a reference to such approval. Each form 
shall 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.EN L 54/102 Official Journal of the European Union 26.2.2013
EN 26.2.2013 Official Journal of the European Union L 54/103
EN L 54/104 Official Journal of the European Union 26.2.2013
EN 26.2.2013 Official Journal of the European Union L 54/105
DECLARATION BY THE EXPORTER  
I, the undersigned, exporter of the goods described overleaf,  
DECLARE that the goods meet the conditions required for the issue of the attached certificate;  
SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions:  
............................................................................................................................... ...............................................................................................  
............................................................................................................................... ...............................................................................................  
............................................................................................................................... ...............................................................................................  
............................................................................................................................... ...............................................................................................  
SUBMIT the following supporting documents (  1 ): 
............................................................................................................................... ...............................................................................................  
............................................................................................................................... ...............................................................................................  
............................................................................................................................... ...............................................................................................  
............................................................................................................................... ...............................................................................................  
UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these 
authorities may require for the purpose of issuing the attached certificate, and undertake, if 
required, to agree to any inspection of my accounts and to any check on the processes of manu ­
facture of the above goods, carried out by the said authorities;  
REQUEST the issue of the attached certificate for these goods.  
..........................................................................................................  
(Place and date)  
..........................................................................................................  
(Signature)EN L 54/106 Official Journal of the European Union 26.2.2013  
( 1 ) For example: import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to the products used in 
manufacture or to the goods re-exported in the same state.
ANNEX III b  
Specimens of movement certificate EUR-MED and application for a movement certificate EUR-MED  
Printing instructions  
1. Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be 
allowed. The paper used shall 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 shall include a reference to such approval. Each form 
shall 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.EN 26.2.2013 Official Journal of the European Union L 54/107
EN L 54/108 Official Journal of the European Union 26.2.2013
EN 26.2.2013 Official Journal of the European Union L 54/109
EN L 54/110 Official Journal of the European Union 26.2.2013
DECLARATION BY THE EXPORTER  
I, the undersigned, exporter of the goods described overleaf,  
DECLARE that the goods meet the conditions required for the issue of the attached certificate;  
SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions:  
............................................................................................................................... ...............................................................................................  
............................................................................................................................... ...............................................................................................  
............................................................................................................................... ...............................................................................................  
............................................................................................................................... ...............................................................................................  
SUBMIT the following supporting documents (  1 ): 
............................................................................................................................... ...............................................................................................  
............................................................................................................................... ...............................................................................................  
............................................................................................................................... ...............................................................................................  
............................................................................................................................... ...............................................................................................  
UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities 
may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to 
any inspection of my accounts and to any check on the processes of manufacture of the above goods, 
carried out by the said authorities;  
REQUEST the issue of the attached certificate for these goods.  
..........................................................................................................  
(Place and date)  
..........................................................................................................  
(Signature)EN 26.2.2013 Official Journal of the European Union L 54/111  
( 1 ) For example: import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to the products used in 
manufacture or to the goods re-exported in the same state.
ANNEX IVa  
Text of the origin declaration  
The origin declaration, the text of which is given below, must be made out in accordance with the footnotes. However, 
the footnotes do not have to be reproduced.  
Albanian version  
Eksportuesi i produkteve të mbuluara nga ky dokument (autorizim doganor Nr. .............. (  1 )) deklaron që përveç rasteve 
kur tregohet qartësisht ndryshe, këto produkte janë me origjine preferenciale .................... (  2 ). 
Bosnian version  
Izvoznik proizvoda obuhva ćenih ovom ispravom (carinsko ovlaštenje br ............. (  1 )) izjavljuje da su, osim ako je to 
druga čije izri čito navedeno, ovi proizvodi ........................................... (  2 ) preferencijalnog porijekla.  
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 ). 
Croatian version  
Izvoznik proizvoda obuhva ćenih ovom ispravom (carinsko ovlaštenje br. ............. (  1 )) izjavljuje da su, osim ako je to 
druga čije izri čito navedeno, ovi proizvodi ........................................... (  2 ) preferencijalnog podrijetla.  
Czech version  
Vývozce výrobk ů uvedených v tomto dokumentu ( číslo povolení ............. (  1 )) prohlašuje, že krom ě z řeteln ě ozna čených 
mají tyto výrobky preferen ční p ůvod v .......................................... (  2 ). 
Danish version  
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ..............................  ( 1 )), 
erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ......................................... .. ( 2 ). 
German version  
Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...................... (  1 )) der Waren, auf die sich dieses Handelspapier 
bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte ...................................... .............. (  2 ) 
Ursprungswaren sind.  
Estonian version  
Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ................... (  1 )) deklareerib, et need tooted 
on ........................................... (  2 ) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.  
Greek version  
Ο εξαγωγέας  των προϊόντων  που καλύπτονται  από το παρόν  έγγραφο  (άδεια  τελωνείου  υπ'αριθ . ................... (  1 )) δηλώνει  ότι, 
εκτός  εάν δηλώνεται  σαφώς  άλλως , τα προϊόντα  αυτά  είναι  προτιμησιακής  καταγωγής  ..................................... (  2 ). 
English version  
The exporter of the products covered by this document (customs authorization 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 ).EN L 54/112 Official Journal of the European Union 26.2.2013
Latvian version  
Eksport ētājs produktiem, kuri ietverti šaj ā dokument ā (muitas pilnvara Nr. ............. (  1 )), deklar ē, ka, iz ņemot tur, kur ir 
cit ādi skaidri noteikts, šiem produktiem ir priekšroc ību izcelsme no .......................... (  2 ). 
Lithuanian version  
Šiame dokumente išvardint ų preki ų eksportuotojas (muitin ės liudijimo Nr. ............. (  1 )) deklaruoja, kad, jeigu kitaip 
nenurodyta, tai yra .......................................... (  2 ) preferencin ės kilm ės prek ės. 
Hungarian version  
A jelen okmányban szerepl ő áruk export őre (vámfelhatalmazási szám: ............. (  1 )) kijelentem, hogy eltér ő egyértelm ű 
jelzés hiányában az áruk kedvezményes .......................................... (  2 ) származásúak.  
Version of the former Yugoslav Republic of Macedonia  
Извозникот  на производите  што  ги покрива  овоj документ  (царинск o одобрение  бр. ............. (  1 )) изјавува  дека , освен  ако 
тоа не е јасно  поинаку  назначено , овие  производи  се со .......................................... (  2 ) преференцијално  потекло . 
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 ). 
Montenegrin version  
Извозник  производа  обухваћених  овом  исправом  (царинско  овлашћење  бр. .............. (  1 )) изјављује  да су, осим  ако је тo 
другачије  изричито  наведено , ови производи  .......................................... (  2 ) преференцијалног  поријекла . 
Izvoznik proizvoda obuhva ćenih ovom ispravom (carinsko ovlaš ćenje br ............. (  1 )) izjavljuje da su, osim ako je to 
druga čije izri čito navedeno, ovi proizvodi ........................................... (  2 ) preferencijalnog porijekla.  
Dutch version  
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ..................... (  1 )), verklaart 
dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ................................. oors prong 
zijn (  2 ). 
Polish version  
Eksporter produktów obj ętych tym dokumentem (upowa żnienie w ładz celnych nr .............................. (  1 )) deklaruje, że z 
wyj ątkiem gdzie jest to wyra źnie okre ślone, produkty te maj ą .......................................... (  2 ) preferencyjne pochodzenie.  
Portuguese version  
O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira n  o ( 1 )), declara que, 
salvo expressamente indicado em contrário, estes produtos são de origem preferencial ..........................................  ( 2 ). 
Romanian version  
Exportatorul produselor ce fac obiectul acestui document (autoriza ția vamal ă nr. ....................... (  1 )) declar ă c ă, exceptând 
cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferen țial ă .......................................... (  2 ). 
Serbian version  
Извозник  производа  обухваћених  овом  исправом  (царинско  овлашћење  бр. .............. (  1 )) изјављује  да су, осим  ако је тo 
другачије  изричито  наведено , ови производи  .......................................... (  2 ) преференцијалног  порекла . 
Izvoznik proizvoda obuhva ćenih ovom ispravom (carinsko ovlaš ćenje br ............. (  1 )) izjavljuje da su, osim ako je to 
druga čije izri čito navedeno, ovi proizvodi ........................................... (  2 ) preferencijalnog porekla.  
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 preferencialno .......................................... (  2 ) poreklo.EN 26.2.2013 Official Journal of the European Union L 54/113
Slovak version  
Vývozca výrobkov uvedených v tomto dokumente ( číslo povolenia ......................... (  1 )) vyhlasuje, že okrem zrete ľne 
ozna čených, majú tieto výrobky 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 oikeutettuja .................................... alkuperätuotteita (  2 ). 
Swedish version  
Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ............. (  1 )) försäkrar att dessa 
varor, om inte annat tydligt markerats, har förmånsberättigande .......................................... ursprung (  2 ). 
Arabic version
  
Hebrew version
  
Faeroese version  
Ùtflytarin av vørunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. ............. (  1 )) váttar, at um ikki nakað annað er 
tilskilað, eru hesar vørur upprunavørur .......................................... (  2 ). 
Icelandic version  
Útflytjandi framleiðsluvara sem skjal þetta tekur til (leyfi tollyfirvalda nr .............. (  1 )), lýsir því yfir að vörurnar séu, ef 
annars er ekki greinilega getið, af .......................................... fríðindauppruna (  2 ). 
Norwegian version  
Eksportøren av produktene omfattet av dette dokument (tollmyndighetenes autorisasjons nr ............. (  1 )) erklærer at 
disse produktene, unntatt hvor annet er tydelig angitt, har ........................................... preferanseopprinnelse (  2 ). 
Turkish version  
İșbu belge (gümrük onay No: .............. (  1 )) kapsam ındaki maddelerin ihracatç ısı aksi aç ıkça belirtilmedikçe, bu 
maddelerin ........................................... tercihli men șeli (  2 ) maddeler oldu ğunu beyan eder.  
............................................................................................................................... .......................................................................................... (  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 origin declaration is made out by an approved exporter, the authorisation number of the approved exporter must be en tered 
in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or t he 
space left blank.  
( 2 ) Origin of products to be indicated. When the origin declaration relates in whole or in part, to products originating in Ceuta  and Melilla, 
the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.  
( 3 ) These indications may be omitted if the information is contained on the document itself.  
( 4 ) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the  signatory.EN L 54/114 Official Journal of the European Union 26.2.2013
ANNEX IVb  
Text of the origin declaration EUR-MED  
The origin 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.  
Albanian version  
Eksportuesi i produkteve të mbuluara nga ky dokument (autorizim doganor Nr. .............. (  1 )) deklaron që përveç rasteve 
kur tregohet qartësisht ndryshe, këto produkte janë me origjine preferenciale .......................................... (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Bosnian version  
Izvoznik proizvoda obuhva ćenih ovom ispravom (carinsko ovlaštenje br ............. (  1 )) izjavljuje da su, osim ako je to 
druga čije izri čito navedeno, ovi proizvodi ........................................... (  2 ) preferencijalnog porijekla.  
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
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 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  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 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Croatian version  
Izvoznik proizvoda obuhva ćenih ovom ispravom (carinsko ovlaštenje br. ............. (  1 )) izjavljuje da su, osim ako je to 
druga čije izri čito navedeno, ovi proizvodi ........................................... (  2 ) preferencijalnog podrijetla.  
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Czech version  
Vývozce výrobk ů uvedených v tomto dokumentu ( číslo povolení ............. (  1 )) prohlašuje, že krom ě z řeteln ě ozna čených 
mají tyto výrobky preferen ční p ůvod v .......................................... (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Danish version  
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ............. (  1 )), 
erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ...................................... (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 )EN 26.2.2013 Official Journal of the European Union L 54/115
German version  
Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ............. (  1 )) der Waren, auf die sich dieses Handelspapier 
bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte ...................................... .............. (  2 ) 
Ursprungswaren sind.  
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Estonian version  
Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ............. (  1 )) deklareerib, et need tooted 
on ........................................... (  2 ) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.  
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Greek version  
Ο εξαγωγέας  των προϊόντων  που καλύπτονται  από το παρόν  έγγραφο  (άδεια  τελωνείου  υπ'αριθ . ............. (  1 )) δηλώνει  ότι, 
εκτός  εάν δηλώνεται  σαφώς  άλλως , τα προϊόντα  αυτά  είναι  προτιμησιακής  καταγωγής  ............................... (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
English version  
The exporter of the products covered by this document (customs authorization No ............. (  1 )) declares that, except 
where otherwise clearly indicated, these products are of .......................................... (  2 ) preferential origin.  
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
French version  
L'exportateur des produits couverts par le présent document (autorisation douanière n  o ............. (  1 )) déclare que, sauf 
indication claire du contraire, ces produits ont l'origine préférentielle .......................................... (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Italian version  
L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ............. (  1 )) dichiara che, 
salvo indicazione contraria, le merci sono di origine preferenziale ........................................... (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Latvian version  
Eksport ētājs produktiem, kuri ietverti šaj ā dokument ā (muitas pilnvara Nr. ............. (  1 )), deklar ē, ka, iz ņemot tur, kur ir 
cit ādi skaidri noteikts, šiem produktiem ir priekšroc ību izcelsme no .......................... (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Lithuanian version  
Šiame dokumente išvardint ų preki ų eksportuotojas (muitin ės liudijimo Nr. ............. (  1 )) deklaruoja, kad, jeigu kitaip 
nenurodyta, tai yra .......................................... (  2 ) preferencin ės kilm ės prek ės. 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Hungarian version  
A jelen okmányban szerepl ő áruk export őre (vámfelhatalmazási szám: ............. (  1 )) kijelentem, hogy eltér ő egyértelm ű 
jelzés hiányában az áruk kedvezményes .......................................... (  2 ) származásúak.  
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 )EN L 54/116 Official Journal of the European Union 26.2.2013
Version of the former Yugoslav Republic of Macedonia  
Извозникот  на производите  што  ги покрива  овоj документ  (царинск o одобрение  бр. ............. (  1 )) изјавува  дека , освен  ако 
тоа не е јасно  поинаку  назначено , овие  производи  се со .......................................... (  2 ) преференцијално  потекло . 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Maltese version  
L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. ............. (  1 )) jiddikjara li, ħlief fejn 
indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' ori ġini preferenzjali ...................... (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Montenegrin version  
Извозник  производа  обухваћених  овом  исправом  (царинско  овлашћење  бр. .............. (  1 )) изјављује  да су, осим  ако је тo 
другачије  изричито  наведено , ови производи  .......................................... (  2 ) преференцијалног  поријекла . 
Izvoznik proizvoda obuhva ćenih ovom ispravom (carinsko ovlaš ćenje br ............. (  1 )) izjavljuje da su, osim ako je to 
druga čije izri čito navedeno, ovi proizvodi ........................................... (  2 ) preferencijalnog porijekla.  
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Dutch version  
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ............ (  1 )), verklaart dat, 
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële .......................... oorsprong zijn (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Polish version  
Eksporter produktów obj ętych tym dokumentem (upowa żnienie w ładz celnych nr ............. (  1 )) deklaruje, że z wyj ątkiem 
gdzie jest to wyra źnie okre ślone, produkty te maj ą .......................................... (  2 ) preferencyjne pochodzenie.  
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Portuguese version  
O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira n  o . ............. (  1 )), 
declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial .............................  ( 2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Romanian version  
Exportatorul produselor ce fac obiectul acestui document (autoriza ția vamal ă nr. ....................... (  1 )) declar ă c ă, exceptând 
cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferen țial ă .......................................... (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Serbian version  
Извозник  производа  обухваћених  овом  исправом  (царинско  овлашћење  бр. .............. (  1 )) изјављује  да су, осим  ако је тo 
другачије  изричито  наведено , ови производи  .......................................... (  2 ) преференцијалног  порекла . 
Izvoznik proizvoda obuhva ćenih ovom ispravom (carinsko ovlaš ćenje br ............. (  1 )) izjavljuje da su, osim ako je to 
druga čije izri čito navedeno, ovi proizvodi ........................................... (  2 ) preferencijalnog porekla.  
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 )EN 26.2.2013 Official Journal of the European Union L 54/117
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 preferencialno .......................................... (  2 ) poreklo.  
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Slovak version  
Vývozca výrobkov uvedených v tomto dokumente ( číslo povolenia ............. (  1 )) vyhlasuje, že okrem zrete ľne 
ozna čených, majú tieto výrobky preferen čný pôvod v ...................................... (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Finnish version  
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ............. (  1 )) ilmoittaa, että nämä tuotteet ovat, ellei toisin 
ole selvästi merkitty, etuuskohteluun oikeutettuja .................................... alkuperätuotteita (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Swedish version  
Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ............. (  1 )) försäkrar att dessa 
varor, om inte annat tydligt markerats, har förmånsberättigande .......................................... ursprung (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Arabic version
  
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Hebrew version
  
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Faeroese version  
Ùtflytarin av vørunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. ............. (  1 )) váttar, at um ikki nakað annað er 
tilskilað, eru hesar vørur upprunavørur .......................................... (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Icelandic version  
Útflytjandi framleiðsluvara sem skjal þetta tekur til (leyfi tollyfirvalda nr .............. (  1 )), lýsir því yfir að vörurnar séu, ef 
annars er ekki greinilega getið, af .......................................... fríðindauppruna (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 )EN L 54/118 Official Journal of the European Union 26.2.2013
Norwegian version  
Eksportøren av produktene omfattet av dette dokument (tollmyndighetenes autorisasjons nr ............. (  1 )) erklærer at 
disse produktene, unntatt hvor annet er tydelig angitt, har ........................................... preferanseopprinnelse (  2 ). 
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
Turkish version  
İșbu belge (gümrük onay No: .............. (  1 )) kapsam ındaki maddelerin ihracatç ısı aksi aç ıkça belirtilmedikçe, bu 
maddelerin ........................................... tercihli men șeli (  2 ) maddeler oldu ğunu beyan eder.  
— cumulation applied with ........................................... (name of the country/countries)  
— no cumulation applied (  3 ) 
............................................................................................................................... .......................................................................................... (  4 ) 
(Place and date)  
............................................................................................................................... .......................................................................................... (  5 ) 
(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)  
___________  
( 1 ) When the origin declaration is made out by an approved exporter, the authorisation number of the approved exporter must be en tered 
in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or t he 
space left blank.  
( 2 ) Origin of products to be indicated. When the origin declaration relates, in whole or in part, to products originating in Ceut a and 
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘ CM’.  
( 3 ) Complete and delete where necessary.  
( 4 ) These indications may be omitted if the information is contained on the document itself.  
( 5 ) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the  signatory.EN 26.2.2013 Official Journal of the European Union L 54/119
ANNEX V  
List of Contracting Parties  
which do not apply provisions on partial drawback as provided for in Article 14(7) of this Appendix  
1. The European Union,  
2. The EFTA States,  
3. The Republic of Turkey,  
4. The State of Israel,  
5. The Faroe Islands,  
6. The participants in the European Union’s Stabilisation and Association Process.EN L 54/120 Official Journal of the European Union 26.2.2013
Appendix II  
Special provisions derogating from the provisions laid down in appendix I  
TABLE OF CONTENTS  
Article 1  
Article 2  
ANNEX I  Trade between the European Union and the participants in the European Union’s Stabilisation and 
Association Process  
ANNEX II  Trade between the European Union and the People’s Democratic Republic of Algeria  
ANNEX III  Trade between the European Union and the Kingdom of Morocco  
ANNEX IV  Trade between the European Union and the Republic of Tunisia  
ANNEX V  Ceuta and Melilla  
ANNEX VI  Joint declaration concerning the Principality of Andorra  
ANNEX VII  Joint declaration concerning the Republic of San Marino  
ANNEX VIII  Trade between the Republic of Turkey and the participants in the European Union’s Stabilisation and 
Association Process  
ANNEX IX  Trade between the Republic of Turkey and the Kingdom of Morocco  
ANNEX X  Trade between the Republic of Turkey and the Republic of Tunisia  
ANNEX XI  Trade between EFTA States and the Republic of Tunisia  
ANNEX XII  Trade in the framework of the Free Trade Agreement among the Mediterranean Arab countries (Agadir 
Agreement)  
ANNEX A  Supplier’s declaration for goods which have undergone working or processing in the European Union, 
Algeria, Morocco or Tunisia without having obtained preferential originating status  
ANNEX B  Long-term supplier’s declaration for goods which have undergone working or processing in the European 
Union, Algeria, Morocco or Tunisia without having obtained preferential originating status  
ANNEX C  Supplier’s declaration for goods which have undergone working or processing in Algeria, Morocco, Tunisia 
or Turkey without having obtained preferential originating status  
ANNEX D  Long-term supplier’s declaration for goods which have undergone working or processing in Algeria, 
Morocco, Tunisia or Turkey without having obtained preferential originating status  
ANNEX E  Supplier’s declaration for goods which have undergone working or processing in an EFTA State or Tunisia 
without having obtained preferential originating status  
ANNEX F  Long–term supplier’s declaration for goods which have undergone working or processing in an EFTA State 
or Tunisia without having obtained preferential originating status  
Article 1  
The Contracting Parties may apply in their bilateral trade special provisions derogating from the provisions laid down in 
Appendix I.  
Those special provisions are laid down in the Annexes to this Appendix.  
Article 2  
Goods originating in Ceuta and Melilla, Andorra and San Marino shall be treated as originating products in diagonal trade 
as referred to in Article 3 of Appendix I, provided a certificate EUR-MED or an origin declaration EUR-MED has been 
issued in the country of origin.EN 26.2.2013 Official Journal of the European Union L 54/121
ANNEX I  
Trade between the European Union and the participants in the European Union’s Stabilisation and Association 
Process  
Article 1  
The products listed below shall be excluded from cumulation provided for in Article 3 of Appendix I, if:  
(a) the country of final destination is the European Union, and:  
(i) the materials used in the manufacture of these products are originating in any of the participants in the European 
Union’s Stabilisation and Association Process; or  
(ii) these products have acquired their origin on the basis of working or processing carried out in any of the 
participants in the European Union’s Stabilisation and Association Process; or  
(b) the country of final destination is any of the participants in the European Union’s Stabilisation and Association 
Process, and:  
(i) the materials used in the manufacture of these products are originating in the European Union; or  
(ii) these products have acquired their origin on the basis of working or processing carried out in the European 
Union.  
CN-Code  Description  
1704 90 99  Other sugar confectionery, not containing cocoa  
1806 10 30  Chocolate and other food preparations containing cocoa  
1806 10 90  –  Cocoa powder, containing added sugar or sweetening matter:  
– – Containing 65 % or more but less than 80 % by weight of sucrose (including invert 
sugar expressed as sucrose) or isoglucose expressed as sucrose  
– – Containing 80 % or more by weight of sucrose (including invert sugar expressed as 
sucrose) or isoglucose expressed as sucrose  
1806 20 95  –  Other food preparations containing cocoa in block, slabs or bars weighing more than 
2 kg or in liquid, paste, powder, granular or other bulk form in containers or 
immediate packaging of a content exceeding 2 kg  
– – Other  
– – – Other  
1901 90 99  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  
– Other  
– – Other (than malt extract)  
– – – Other  
2101 12 98  Other preparations with a basis of coffee  
2101 20 98  Other preparations with a basis of tea or mate  
2106 90 59  Food preparations not elsewhere specified or included  
– Other  
– – OtherEN L 54/122 Official Journal of the European Union 26.2.2013
CN-Code  Description  
2106 90 98  Food preparations not elsewhere specified or included:  
– Other (than protein concentrates and textured protein substances)  
– – Other  
– – – Other  
3302 10 29  Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a 
basis of one or more of these substances, of a kind used as raw materials in industry; 
other preparations based on odoriferous substances, of a kind used for the manufacture 
of beverages:  
– Of a kind used in the food or drink industries  
– – Of the type used in the drink industries:  
– – – Preparations containing all flavouring agents characterizing a beverage:  
– – – –  Of an actual alcoholic strength by volume exceeding 0.5 %  
– – – –  Other:  
– – – – –  Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by 
weight, less than 1.5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch  
– – – – –  OtherEN 26.2.2013 Official Journal of the European Union L 54/123
ANNEX II  
Trade between the European Union and the People’s Democratic Republic of Algeria  
Article 1  
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from 
cumulation as referred to in Article 3 of Appendix I.  
Article 2  
Cumulation in the European Union  
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco, or 
Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo 
subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are 
obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only 
if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.  
Article 3  
Cumulation in Algeria  
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the European Union, 
in Morocco or Tunisia shall be considered as having been carried out in Algeria when the products obtained undergo 
subsequent working or processing in Algeria. Where, pursuant to this provision, the originating products are obtained in 
two or more of the countries concerned, they shall be considered as originating in Algeria only if the working or 
processing goes beyond the operations referred to in Article 6 of Appendix I.  
Article 4  
Proofs of origin  
1. Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the 
customs authorities of a Member State of the European Union or of Algeria if the products concerned can be considered 
as products originating in the European Union or in Algeria, with application of the cumulation referred to in Articles 2 
and 3 of this Annex, and fulfil the other requirements of Appendix I.  
2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products 
concerned can be considered as products originating in the European Union or in Algeria, with application of the 
cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.  
Article 5  
Supplier’s declarations  
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or 
Algeria for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the 
European Union which have undergone working or processing in these countries without having obtained preferential 
originating status, have been used, account shall be taken of the supplier’s declaration given for those goods in accordance 
with this Article.  
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone 
in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the 
products in the manufacture of which those goods are used, may be considered as products originating in the European 
Union or Algeria and fulfil the other requirements of Appendix I.  
3. A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for 
each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery 
note or any other commercial document describing the goods concerned in sufficient detail to enable them to be 
identified.  
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing 
undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable 
periods of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods 
(hereinafter referred to as a ‘long-term supplier’s declaration’).EN L 54/124 Official Journal of the European Union 26.2.2013
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the 
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under 
which longer periods may be used.  
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex B and shall 
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer 
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first 
consignment.  
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the 
goods supplied.  
5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in 
which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the 
declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be 
handwritten; in such a case, it shall be written in ink in printed characters.  
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs 
authorities of the country where the declaration is made out, all appropriate documents proving that the information 
given on that declaration is correct.  
Article 6  
Supporting documents  
Supplier’s declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia 
by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 
21(5) of Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a 
movement certificate EUR.1 or an origin declaration may be considered as products originating in the European 
Union or in Algeria and fulfil the other requirements of Appendix I.  
Article 7  
Preservation of supplier’s declarations  
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the 
invoices, delivery notes or other commercial documents to which that declaration is annexed as well as the documents 
referred to in Article 5(6).  
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and 
of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to 
the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of 
expiry of validity of the long-term supplier’s declaration.  
Article 8  
Administrative cooperation  
In order to ensure the proper application of this Annex, the European Union and Algeria shall assist each other, through 
the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declar ­
ations or the supplier’s declarations and the correctness of the information given in these documents.  
Article 9  
Verification of supplier’s declarations  
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random 
or whenever the customs authorities of the country where such declarations have been taken into account to issue a 
movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the 
document or the correctness of the information given in this document.  
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to 
in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or 
other commercial documents concerning goods covered by such declaration, to the customs authorities of the country 
where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for 
verification.  
They shall forward, in support of the request for subsequent verification, any documents and information that have been 
obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is 
incorrect.EN 26.2.2013 Official Journal of the European Union L 54/125
3. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the 
long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and 
carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.  
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These 
results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s 
declaration is correct and make it possible for them to determine whether and to what extent such declaration could 
be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.  
Article 10  
Sanctions  
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 11  
Free zones  
1. The European Union and Algeria shall take all necessary steps to ensure that products traded under cover of a proof 
of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods 
and do not undergo handling other than normal operations designed to prevent their deterioration.  
2. By way of derogation from paragraph 1, when products originating in the European Union or Algeria 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 at the exporter’s request, if the treatment or processing undergone complies with 
the provisions of this Convention.EN L 54/126 Official Journal of the European Union 26.2.2013
ANNEX III  
Trade between the European Union and the Kingdom of Morocco  
Article 1  
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from 
cumulation as referred to in Article 3 of Appendix I.  
Article 2  
Cumulation in the European Union  
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or 
Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo 
subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are 
obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only 
if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.  
Article 3  
Cumulation in Morocco  
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the European Union, 
Algeria or Tunisia shall be considered as having been carried out in Morocco when the products obtained undergo 
subsequent working or processing in Morocco. Where, pursuant to this provision, the originating products are obtained 
in two or more of the countries concerned, they shall be considered as originating in Morocco only if the working or 
processing goes beyond the operations referred to in Article 6 of Appendix I.  
Article 4  
Proofs of origin  
1. Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the 
customs authorities of a Member State of the European Union or of Morocco if the products concerned can be considered 
as products originating in the European Union or in Morocco, with application of the cumulation referred to in Articles 2 
and 3 of this Annex, and fulfil the other requirements of Appendix I.  
2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products 
concerned can be considered as products originating in the European Union or in Morocco, with application of the 
cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.  
Article 5  
Supplier’s declarations  
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or 
Morocco for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the 
European Union which have undergone working or processing in these countries without having obtained preferential 
originating status, have been used, account shall be taken of the supplier’s declaration given for those goods in accordance 
with this Article.  
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone 
in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the 
products in the manufacture of which these goods are used, may be considered as products originating in the European 
Union or Morocco and fulfil the other requirements of Appendix I.  
3. A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for 
each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery 
note or any other commercial document describing the goods concerned in sufficient detail to enable them to be 
identified.  
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing 
undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable 
periods of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods 
(hereinafter referred to as a ‘long-term supplier’s declaration’).  
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the 
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under 
which longer periods may be used.EN 26.2.2013 Official Journal of the European Union L 54/127
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex B and shall 
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer 
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first 
consignment.  
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the 
goods supplied.  
5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in 
which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the 
declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be 
handwritten; in such a case, it shall be written in ink in printed characters.  
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs 
authorities of the country where the declaration is made out, all appropriate documents proving that the information 
given on that declaration is correct.  
Article 6  
Supporting documents  
Supplier’s declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia 
by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 
21(5) of Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a 
movement certificate EUR.1 or an origin declaration may be considered as products originating in the European 
Union or in Morocco and fulfil the other requirements of Appendix I.  
Article 7  
Preservation of supplier’s declarations  
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the 
invoices, delivery notes or other commercial documents to which this declaration is annexed as well as the documents 
referred to in Article 5(6).  
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and 
of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to 
the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of 
expiry of validity of the long-term supplier’s declaration.  
Article 8  
Administrative cooperation  
In order to ensure the proper application of this Annex, the European Union and Morocco shall assist each other, 
through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin 
declarations or the supplier’s declarations and the correctness of the information given in these documents.  
Article 9  
Verification of supplier’s declarations  
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random 
or whenever the customs authorities of the country where such declarations have been taken into account to issue a 
movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the 
document or the correctness of the information given in this document.  
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to 
in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or 
other commercial documents concerning goods covered by such declaration, to the customs authorities of the country 
where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for 
verification.  
They shall forward, in support of the request for subsequent verification, any documents and information that have been 
obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is 
incorrect.  
3. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the 
long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and 
carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.EN L 54/128 Official Journal of the European Union 26.2.2013
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These 
results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s 
declaration is correct and make it possible for them to determine whether and to what extent such declaration could 
be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.  
Article 10  
Sanctions  
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 11  
Free zones  
1. The European Union and Morocco shall take all necessary steps to ensure that products traded under cover of a 
proof of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other 
goods and do not undergo handling other than normal operations designed to prevent their deterioration.  
2. By way of derogation from paragraph 1, when products originating in the European Union or Morocco are 
imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities 
concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing 
undergone complies with the provisions of this Convention.EN 26.2.2013 Official Journal of the European Union L 54/129
ANNEX IV  
Trade between the European Union and the Republic of Tunisia  
Article 1  
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from 
cumulation as referred to in Article 3 of Appendix I.  
Article 2  
Cumulation in the European Union  
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or 
Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo 
subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are 
obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only 
if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.  
Article 3  
Cumulation in Tunisia  
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the European Union, 
Algeria or Morocco shall be considered as having been carried out in Tunisia when the products obtained undergo 
subsequent working or processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in 
two or more of the countries concerned, they shall be considered as originating in Tunisia only if the working or 
processing goes beyond the operations referred to in Article 6 of Appendix I.  
Article 4  
Proofs of origin  
1. Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the 
customs authorities of a Member State of the European Union or of Tunisia if the products concerned can be considered 
as products originating in the European Union or in Tunisia, with application of the cumulation referred to in Articles 2 
and 3 of this Annex, and fulfil the other requirements of Appendix I.  
2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products 
concerned may be considered as products originating in the European Union or in Tunisia, with application of the 
cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.  
Article 5  
Supplier’s declarations  
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or 
Tunisia for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the 
European Union which have undergone working or processing in these countries without having obtained preferential 
originating status, have been used, account shall be taken of the supplier’s declaration given for those goods in accordance 
with this Article.  
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone 
in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the 
products in the manufacture of which these goods are used, can be considered as products originating in the European 
Union or Tunisia and fulfil the other requirements of Appendix I.  
3. A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for 
each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery 
note or any other commercial document describing the goods concerned in sufficient detail to enable them to be 
identified.  
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing 
undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable 
periods of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods 
(hereinafter referred to as a ‘long-term supplier’s declaration’).  
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the 
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under 
which longer periods may be used.EN L 54/130 Official Journal of the European Union 26.2.2013
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex B and shall 
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer 
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first 
consignment.  
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the 
goods supplied.  
5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in 
which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the 
declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be 
handwritten; in such a case, it shall be written in ink in printed characters.  
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs 
authorities of the country where the declaration is made out, all appropriate documents proving that the information 
given on that declaration is correct.  
Article 6  
Supporting documents  
Supplier’s declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia 
by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 
21(5) of Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a 
movement certificate EUR.1 or an origin declaration may be considered as products originating in the European 
Union or in Tunisia and fulfil the other requirements of Appendix I.  
Article 7  
Preservation of supplier’s declarations  
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the 
invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents 
referred to in Article 5(6).  
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and 
of all the invoices, delivery notes or other commercial documents concerning goods covered by such declaration sent to 
the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of 
expiry of validity of the long-term supplier’s declaration.  
Article 8  
Administrative cooperation  
In order to ensure the proper application of this Annex, the European Union and Tunisia shall assist each other, through 
the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declar ­
ations or the supplier’s declarations and the correctness of the information given in these documents.  
Article 9  
Verification of supplier’s declarations  
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random 
or whenever the customs authorities of the country where such declarations have been taken into account to issue a 
movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the 
document or the correctness of the information given in this document.  
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to 
in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or 
other commercial documents concerning goods covered by such declaration, to the customs authorities of the country 
where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for 
verification.  
They shall forward, in support of the request for subsequent verification, any documents and information that have been 
obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is 
incorrect.  
3. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the 
long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and 
carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.EN 26.2.2013 Official Journal of the European Union L 54/131
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These 
results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s 
declaration is correct and make it possible for them to determine whether and to what extent such declaration could 
be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.  
Article 10  
Sanctions  
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 11  
Free zones  
1. The European Union and Tunisia shall take all necessary steps to ensure that products traded under cover of a proof 
of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods 
and do not undergo handling other than normal operations designed to prevent their deterioration.  
2. By way of derogation from paragraph 1, when products originating in the European Union or Tunisia are imported 
into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall 
issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with 
the provisions of this Convention.EN L 54/132 Official Journal of the European Union 26.2.2013
ANNEX V  
Ceuta and Melilla  
Article 1  
Application of this Convention  
1. The term ‘European Union’ shall not cover Ceuta and Melilla.  
2. Products originating in a Contracting Party other than the European Union, 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 European Union under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese 
Republic to the European Communities. The Contracting Parties other than the European Union shall grant to imports of 
products covered by the relevant Agreement and originating in Ceuta and Melilla the same customs regime as that which 
is granted to products imported from and originating in the European Union.  
3. For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this 
Convention shall apply  mutatis mutandis  subject to the special conditions set out in Article 2.  
Article 2  
Special conditions  
1. Providing they have been transported directly in accordance with the provisions of Article 12 of Appendix I 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 5 of 
Appendix I; or that  
(ii) those products originate in the importing Contracting Party or in the European Union, provided that they 
have been submitted to working or processing which goes beyond the operations referred to in Article 6 of 
Appendix I.  
(2) products originating in the exporting Contracting Party, other than the European Union:  
(a) products wholly obtained in the exporting Contracting Party;  
(b) products obtained in the exporting Contracting Party, 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 5 of 
Appendix I; or that  
(ii) those products originate in Ceuta and Melilla or in the European Union, provided that they have been 
submitted to working or processing which goes beyond the operations referred to in Article 6 of 
Appendix I.  
2. Ceuta and Melilla shall be considered as a single territory.  
3. The exporter or his authorised representative shall enter the name of the exporting or importing Contracting Party 
and ‘Ceuta and Melilla’ in Box 2 of movement certificates EUR.1 or EUR-MED or on origin declarations or on origin 
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 origin declarations or on origin declarations EUR-MED.  
4. The Spanish customs authorities shall be responsible for the application of this Convention in Ceuta and Melilla.EN 26.2.2013 Official Journal of the European Union L 54/133
ANNEX VI  
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 the Contracting Parties other than the European Union as originating in the European Union within 
the meaning of this Convention.  
2. The Convention shall apply  mutatis mutandis  for the purpose of defining the originating status of the abovemen ­
tioned products.  
ANNEX VII  
JOINT DECLARATION  
concerning the Republic of San Marino  
1. Products originating in the Republic of San Marino shall be accepted by the Contracting Parties other than the 
European Union as originating in the European Union within the meaning of this Convention.  
2. The Convention shall apply  mutatis mutandis  for the purpose of defining the originating status of the abovementioned 
products.EN L 54/134 Official Journal of the European Union 26.2.2013
ANNEX VIII  
Trade between the Republic of Turkey and the participants in the European Union’s Stabilisation and 
Association Process  
Article 1  
The products listed below shall be excluded from cumulation provided for in Article 3 of Appendix I, if:  
(a) the country of final destination is the Republic of Turkey, and:  
(i) the materials used in the manufacture of these products are originating in any of the participants in the European 
Union’s Stabilisation and Association Process; or  
(ii) these products have acquired their origin on the basis of working or processing carried out in any of the 
participants in the European Union’s Stabilisation and Association Process; or  
(b) the country of final destination is any of the participants in the European Union’s Stabilisation and Association 
Process, and:  
(i) the materials used in the manufacture of these products are originating in the Republic of Turkey; or  
(ii) these products have acquired their origin on the basis of working or processing carried out in the Republic of 
Turkey.  
CN-Code  Description  
1704 90 99  Other sugar confectionery, not containing cocoa.  
1806 10 30  Chocolate and other food preparations containing cocoa  
1806 10 90  –  Cocoa powder, containing added sugar or sweetening matter:  
– – Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed 
as sucrose) or isoglucose expressed as sucrose  
– – Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or 
isoglucose expressed as sucrose  
1806 20 95  –  Other food preparations containing cocoa in block, slabs or bars weighing more than 2 kg or in 
liquid, paste, powder, granular or other bulk form in containers or immediate packaging of a content 
exceeding 2 kg  
– – Other  
– – – Other  
1901 90 99  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  
– Other  
– – Other (than malt extract)  
– – – Other  
2101 12 98  Other preparations with a basis of coffee  
2101 20 98  Other preparations with a basis of tea or mate  
2106 90 59 (  1 ) Food preparations not elsewhere specified or included  
– Other  
– – OtherEN 26.2.2013 Official Journal of the European Union L 54/135
CN-Code  Description  
2106 90 98  Food preparations not elsewhere specified or included:  
– Other (than protein concentrates and textured protein substances)  
– – Other  
– – – Other  
3302 10 29  Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or 
more of these substances, of a kind used as raw materials in industry; other preparations based on 
odoriferous substances, of a kind used for the manufacture of beverages:  
– Of a kind used in the food or drink industries  
– – Of the type used in the drink industries:  
– – – Preparations containing all flavouring agents characterizing a beverage:  
– – – –  Of an actual alcoholic strength by volume exceeding 0.5 %  
– – – –  Other:  
– – – – –  Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less than 
1.5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch  
– – – – –  Other  
( 1 ) This product shall not be excluded from cumulation referred to in Article 1 of this Annex in preferential trade between the R epublic of 
Turkey and the former Yugoslav Republic of MacedoniaEN L 54/136 Official Journal of the European Union 26.2.2013
ANNEX IX  
Trade between the Republic of Turkey and the Kingdom of Morocco  
Article 1  
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from 
cumulation as referred to in Article 3 of Appendix I.  
Article 2  
Cumulation in Turkey  
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or 
Tunisia shall be considered as having been carried out in Turkey when the products obtained undergo subsequent 
working or processing in Turkey. Where, pursuant to this provision, the originating products are obtained in two or 
more of the countries concerned, they shall be considered as originating in Turkey only if the working or processing goes 
beyond the operations referred to in Article 6 of Appendix I.  
Article 3  
Cumulation in Morocco  
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Tunisia or 
Turkey shall be considered as having been carried out in Morocco when the products obtained undergo subsequent 
working or processing in Morocco. Where, pursuant to this provision, the originating products are obtained in two or 
more of the countries concerned, they shall be considered as originating in Morocco only if the working or processing 
goes beyond the operations referred to in Article 6 of Appendix I.  
Article 4  
Proofs of origin  
1. Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the 
customs authorities of Turkey or of Morocco if the products concerned can be considered as products originating in 
Turkey or in Morocco, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the 
other requirements of Appendix I.  
2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products 
concerned can be considered as products originating in Turkey or in Morocco, with application of the cumulation referred 
to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.  
Article 5  
Supplier’s declarations  
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in Turkey or Morocco for 
originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or Turkey which have 
undergone working or processing in these countries without having obtained preferential originating status, have been 
used, account shall be taken of the supplier’s declaration given for those goods in accordance with this Article.  
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone 
in Algeria, Morocco, Tunisia or Turkey by the goods concerned for the purpose of determining whether the products in 
the manufacture of which these goods are used, may be considered as products originating in Turkey or Morocco and 
fulfil the other requirements of Appendix I.  
3. A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for 
each consignment of goods in the form prescribed in Annex C on a sheet of paper annexed to the invoice, the delivery 
note or any other commercial document describing the goods concerned in sufficient detail to enable them to be 
identified.  
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing 
undergone in Algeria, Morocco, Tunisia or Turkey is expected to remain constant for considerable periods of time, he 
may provide a single supplier’s declaration to cover subsequent consignments of those goods (hereinafter referred to as a 
‘long-term supplier’s declaration’).  
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the 
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under 
which longer periods may be used.EN 26.2.2013 Official Journal of the European Union L 54/137
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex D and shall 
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer 
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first 
consignment.  
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the 
goods supplied.  
5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in 
which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the 
declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be 
handwritten; in such a case, it shall be written in ink in printed characters.  
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs 
authorities of the country where the declaration is made out, all appropriate documents proving that the information 
given on that declaration is correct.  
Article 6  
Supporting documents  
Supplier’s declarations proving the working or processing undergone in Algeria, Morocco, Tunisia or Turkey by materials 
used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 21(5) of 
Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a movement 
certificate EUR.1 or an origin declaration may be considered as products originating in Turkey or in Morocco and fulfil 
the other requirements of Appendix I.  
Article 7  
Preservation of supplier’s declarations  
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the 
invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents 
referred to in Article 5(6).  
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and 
of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to 
the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of 
expiry of validity of the long-term supplier’s declaration.  
Article 8  
Administrative cooperation  
In order to ensure the proper application of this Annex, Turkey and Morocco shall assist each other, through the 
competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations 
or the supplier’s declarations and the correctness of the information given in these documents.  
Article 9  
Verification of supplier’s declarations  
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random 
or whenever the customs authorities of the country where such declarations have been taken into account to issue a 
movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the 
document or the correctness of the information given in this document.  
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to 
in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or 
other commercial documents concerning goods covered by such declaration, to the customs authorities of the country 
where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for 
verification.  
They shall forward, in support of the request for subsequent verification, any documents and information that have been 
obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is 
incorrect.EN L 54/138 Official Journal of the European Union 26.2.2013
3. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the 
long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and 
carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.  
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These 
results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s 
declaration is correct and make it possible for them to determine whether and to what extent such declaration could 
be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.  
Article 10  
Sanctions  
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 11  
Free zones  
1. Turkey and Morocco shall take all necessary steps to ensure that products traded under cover of a proof of origin, 
which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not 
undergo handling other than normal operations designed to prevent their deterioration.  
2. By way of derogation from paragraph 1, when products originating in Turkey or Morocco are imported into a free 
zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new 
movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the 
provisions of this Convention.EN 26.2.2013 Official Journal of the European Union L 54/139
ANNEX X  
Trade between the Republic of Turkey and the Republic of Tunisia  
Article 1  
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from 
cumulation as referred to in Article 3 of Appendix I.  
Article 2  
Cumulation in Turkey  
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or 
Tunisia shall be considered as having been carried out in Turkey when the products obtained undergo subsequent 
working or processing in Turkey. Where, pursuant to this provision, the originating products are obtained in two or 
more of the countries concerned, they shall be considered as originating in Turkey only if the working or processing goes 
beyond the operations referred to in Article 6 of Appendix I.  
Article 3  
Cumulation in Tunisia  
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Turkey, Algeria or 
Morocco shall be considered as having been carried out in Tunisia when the products obtained undergo subsequent 
working or processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in two or 
more of the countries concerned, they shall be considered as originating in Tunisia only if the working or processing goes 
beyond the operations referred to in Article 6 of Appendix I.  
Article 4  
Proofs of origin  
1. Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the 
customs authorities of Turkey or of Tunisia if the products concerned can be considered as products originating in Turkey 
or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other 
requirements of Appendix I.  
2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products 
concerned may be considered as products originating in Turkey or in Tunisia, with application of the cumulation referred 
to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.  
Article 5  
Supplier’s declarations  
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in Turkey or Tunisia for 
originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or Turkey which have 
undergone working or processing in these countries without having obtained preferential originating status, have been 
used, account shall be taken of the supplier’s declaration given for those goods in accordance with this Article.  
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone 
in Algeria, Morocco, Tunisia or Turkey by the goods concerned for the purpose of determining whether the products in 
the manufacture of which these goods are used, can be considered as products originating in Turkey or Tunisia and fulfil 
the other requirements of Appendix I.  
3. A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for 
each consignment of goods in the form prescribed in Annex C on a sheet of paper annexed to the invoice, the delivery 
note or any other commercial document describing the goods concerned in sufficient detail to enable them to be 
identified.  
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing 
undergone in Algeria, Morocco, Tunisia or Turkey is expected to remain constant for considerable periods of time, he 
may provide a single supplier’s declaration to cover subsequent consignments of those goods (hereinafter referred to as a 
‘long-term supplier’s declaration’).  
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the 
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under 
which longer periods may be used.EN L 54/140 Official Journal of the European Union 26.2.2013
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex D and shall 
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer 
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first 
consignment.  
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the 
goods supplied.  
5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in 
which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the 
declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be 
handwritten; in such a case, it shall be written in ink in printed characters.  
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs 
authorities of the country where the declaration is made out, all appropriate documents proving that the information 
given on that declaration is correct.  
Article 6  
Supporting documents  
Supplier’s declarations proving the working or processing undergone in Algeria, Morocco, Tunisia or Turkey by materials 
used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 21(5) of 
Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a movement 
certificate EUR.1 or an origin declaration may be considered as products originating in Turkey or in Tunisia and fulfil the 
other requirements of Appendix I.  
Article 7  
Preservation of supplier’s declarations  
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the 
invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents 
referred to in Article 5(6).  
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and 
of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to 
the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of 
expiry of validity of the long-term supplier’s declaration.  
Article 8  
Administrative cooperation  
In order to ensure the proper application of this Annex, Turkey and Tunisia shall assist each other, through the 
competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations 
or the supplier’s declarations and the correctness of the information given in these documents.  
Article 9  
Verification of supplier’s declarations  
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random 
or whenever the customs authorities of the country where such declarations have been taken into account to issue a 
movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the 
document or the correctness of the information given in this document.  
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to 
in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or 
other commercial documents concerning goods covered by such declaration, to the customs authorities of the country 
where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for 
verification.  
They shall forward, in support of the request for subsequent verification, any documents and information that have been 
obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is 
incorrect.  
3. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the 
long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and 
carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.EN 26.2.2013 Official Journal of the European Union L 54/141
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These 
results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s 
declaration is correct and make it possible for them to determine whether and to what extent such declaration could 
be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.  
Article 10  
Sanctions  
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 11  
Free zones  
1. Turkey and Tunisia shall take all necessary steps to ensure that products traded under cover of a proof of origin, 
which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not 
undergo handling other than normal operations designed to prevent their deterioration.  
2. By way of derogation from paragraph 1, when products originating in Turkey or Tunisia are imported into a free 
zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new 
movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the 
provisions of this Convention.EN L 54/142 Official Journal of the European Union 26.2.2013
ANNEX XI  
Trade between the EFTA States and the Republic of Tunisia  
Article 1  
Products having acquired origin by application of the provisions foreseen in this Annex shall be excluded from cumu ­
lation as referred to in Article 3 of Appendix I.  
Article 2  
Cumulation in an EFTA State  
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Tunisia shall be 
considered as having been carried out in an EFTA State when the products obtained undergo subsequent working or 
processing in an EFTA State. Where, pursuant to this provision, the originating products are obtained in two or more of 
the Parties concerned, they shall be considered as originating in an EFTA State only if the working or processing goes 
beyond the operations referred to in Article 6 of Appendix I.  
Article 3  
Cumulation in Tunisia  
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the EFTA States shall 
be considered as having been carried out in Tunisia when the products obtained undergo subsequent working or 
processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in two or more of the 
Parties concerned, they shall be considered as originating in Tunisia only if the working or processing goes beyond the 
operations referred to in Article 6 of Appendix I.  
Article 4  
Proofs of origin  
1. Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the 
customs authorities of an EFTA State or of Tunisia if the products concerned can be considered as products originating in 
an EFTA State or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil 
the other requirements of Appendix I.  
2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products 
concerned can be considered as products originating in an EFTA State or in Tunisia, with application of the cumulation 
referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.  
Article 5  
Supplier’s declarations  
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in an EFTA State or in Tunisia 
for originating products, in the manufacture of which goods coming from Tunisia or the EFTA States which have 
undergone working or processing in these countries without having obtained preferential originating status, have been 
used, account shall be taken of the supplier’s declaration given for those goods in accordance with this Article.  
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone 
in Tunisia or the ETFA States by the goods concerned for the purpose of determining whether the products in the 
manufacture of which these goods are used, may be considered as products originating in the EFTA States or Tunisia and 
fulfil the other requirements of Appendix I.  
3. A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for 
each consignment of goods in the form prescribed in Annex E on a sheet of paper annexed to the invoice, the delivery 
note or any other commercial document describing the goods concerned in sufficient detail to enable them to be 
identified.  
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing 
undergone in Tunisia or the EFTA States is expected to remain constant for considerable periods of time, he may 
provide a single supplier’s declaration to cover subsequent consignments of those goods (hereinafter referred to as a 
‘long-term supplier’s declaration’).  
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the 
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under 
which longer periods may be used.EN 26.2.2013 Official Journal of the European Union L 54/143
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex F and shall 
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer 
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first 
consignment.  
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the 
goods supplied.  
5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in 
which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the 
declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be 
handwritten; in such a case, it shall be written in ink in printed characters.  
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs 
authorities of the country where the declaration is made out, all appropriate documents proving that the information 
given on that declaration is correct.  
Article 6  
Supporting documents  
Supplier’s declarations proving the working or processing undergone in the EFTA States or Tunisia by materials used, 
made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 21(5) of Appendix I 
and Article 5(6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1 or 
an origin declaration may be considered as products originating in the an EFTA State or in Tunisia and fulfil the other 
requirements of Appendix I.  
Article 7  
Preservation of supplier’s declarations  
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the 
invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents 
referred to in Article 5(6).  
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and 
of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to 
the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of 
expiry of validity of the long-term supplier’s declaration.  
Article 8  
Administrative cooperation  
In order to ensure the proper application of this Annex, the EFTA States and Tunisia shall assist each other, through the 
competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations or 
the supplier’s declarations and the correctness of the information given in these documents.  
Article 9  
Verification of supplier’s declarations  
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random 
or whenever the customs authorities of the country where such declarations have been taken into account to issue a 
movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the 
document or the correctness of the information given in this document.  
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to 
in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or 
other commercial documents concerning goods covered by such declaration, to the customs authorities of the country 
where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for 
verification.  
They shall forward, in support of the request for subsequent verification, any documents and information that have been 
obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is 
incorrect.  
3. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the 
long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and 
carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.EN L 54/144 Official Journal of the European Union 26.2.2013
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These 
results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s 
declaration is correct and make it possible for them to determine whether and to what extent such declaration could 
be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.  
Article 10  
Sanctions  
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 11  
Free zones  
1. The EFTA States and Tunisia shall take all necessary steps to ensure that products traded under cover of a proof of 
origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and 
do not undergo handling other than normal operations designed to prevent their deterioration.  
2. By way of derogation from paragraph 1, when products originating in an EFTA State or Tunisia are imported into a 
free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a 
new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the 
provisions of this Convention.EN 26.2.2013 Official Journal of the European Union L 54/145
ANNEX XII  
Trade in the framework of the Free Trade Agreement among the Mediterranean Arab countries (Agadir 
Agreement)  
Products obtained in the countries members to the Free Trade Agreement among the Mediterranean Arab countries 
(Agadir Agreement) from materials from chapters 1 to 24 of the Harmonised System are excluded from diagonal 
cumulation with the other Contracting Parties, when trade for these materials is not liberalised in the framework of 
the free trade agreements concluded between the country of final destination and the country of origin of the materials 
used for the manufacturing of this product.EN L 54/146 Official Journal of the European Union 26.2.2013
ANNEX A  
Supplier’s declaration for goods which have undergone working or processing in the European Union, Algeria, 
Morocco or Tunisia without having obtained preferential originating status  
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. 
However, the footnotes do not have to be reproduced.  
SUPPLIER’S DECLARATION  
for goods which have undergone working or processing in the European Union, Algeria, Morocco or Tunisia without 
having obtained preferential originating status  
I, the undersigned, supplier of the goods covered by the annexed document, declare that:  
1. The following materials which do not originate in the European Union, Algeria, Morocco or Tunisia have been used in 
the European Union, Algeria, Morocco or Tunisia to produce these goods:  
Description of the goods 
supplied (  1 ) Description of non-originating 
materials used  Heading of non-originating 
materials used (  2 ) Value of non-originating 
materials used (  2 ) ( 3 ) 
Total  
2. All the other materials used in the European Union, Algeria, Morocco or Tunisia to produce these goods originate in 
the European Union, Algeria, Morocco or Tunisia;  
3. The following goods have undergone working or processing outside the European Union, Algeria, Morocco or Tunisia 
in accordance with Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules 
of origin and have acquired the following total added value there:  
Description of the goods supplied  
..........................................................................................................  
..........................................................................................................  
..........................................................................................................  
..........................................................................................................  Total added value acquired outside the European Union, 
Algeria, Morocco or Tunisia (  4 ) 
...........................................................................................................  
...........................................................................................................  
...........................................................................................................  
...........................................................................................................  
..........................................................................................................  
(Place and date ) 
..........................................................................................................  
..........................................................................................................  
..........................................................................................................  
..........................................................................................................  
(Address and signature of the supplier; in addition the name of 
the person signing the declaration has to be indicated in clear 
script )EN 26.2.2013 Official Journal of the European Union L 54/147
___________  
( 1 ) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds o f goods, 
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them . 
Example: 
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of  
heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one mod el to 
another. The models must therefore be differentiated in the first column and the indications in the other columns must be provi ded 
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the 
originating status of his products depending on which model of electrical motor he uses.  
( 2 ) The indications requested in these columns should only be given if they are necessary. 
Examples: 
The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Algeri a uses 
fabric imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the  
European Union supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to  indicate 
the heading and value of such yarn. 
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bar s of 
iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-origi nating 
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars . 
( 3 ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is  not known 
and cannot be ascertained, the first ascertainable price paid for the materials in the European Union, Algeria, Morocco or Tuni sia. The 
exact value for each non-originating material used be given per unit of the goods specified in the first column.  
( 4 ) ‘Total added value’ shall mean all costs accumulated outside the European Union, Algeria, Morocco or Tunisia, including the v alue of all 
materials added there. The exact total added value acquired outside the European Union, Algeria, Morocco or Tunisia must be giv en per 
unit of the goods specified in the first column.EN L 54/148 Official Journal of the European Union 26.2.2013
ANNEX B  
Long-term supplier’s declaration for goods which have undergone working or processing in the European 
Union, Algeria, Morocco or Tunisia without having obtained preferential originating status  
The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the 
footnotes. However, the footnotes do not have to be reproduced.  
LONG-TERM SUPPLIER’S DECLARATION  
for goods which have undergone working or processing in the European Union, Algeria, Morocco or Tunisia without 
having obtained preferential originating status  
I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ........................... ..... 
( 1 ) declare that:  
1. The following materials which do not originate in the European Union, Algeria, Morocco, or Tunisia have been used in 
the European Union, Algeria, Morocco or Tunisia to produce these goods:  
Description of the goods 
supplied (  2 ) Description of non-originating 
materials used  Heading of non-originating 
materials used (  3 ) Value of non-originating 
materials used (  3 ) ( 4 ) 
Total  
2. All the other materials used in the European Union, Algeria, Morocco or Tunisia to produce these goods originate in 
the European Union, Algeria, Morocco or Tunisia;  
3. The following goods have undergone working or processing outside the European Union, Algeria, Morocco or Tunisia 
in accordance with Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules 
of origin and have acquired the following total added value there:  
Description of the goods supplied  Total added value acquired outside the European Union, Algeria, 
Morocco or Tunisia (  5 ) 
This declaration is valid for all subsequent consignments of these goods dispatched  
from ......................................................................................... ..............................  
to ....................................................................................................................... (  6 ) 
I undertake to inform ......................................................................................................... ............. (  1 ) immediately if this declaration 
is no longer valid.  
........................................................................................................................  
(Place and date ) 
........................................................................................................................  
........................................................................................................................  
........................................................................................................................  
(Address and signature of the supplier; in addition the name of the 
person signing the declaration has to be indicated in clear script )EN 26.2.2013 Official Journal of the European Union L 54/149
___________  
( 1 ) Name and address of the customer  
( 2 ) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds o f goods, 
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them . 
Example: 
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of  
heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one mod el to 
another. The models must therefore be differentiated in the first column and the indications in the other columns must be provi ded 
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the 
originating status of his products depending on which model of electrical motor he uses.  
( 3 ) The indications requested in these columns should only be given if they are necessary. 
Examples: 
The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Algeri a uses 
fabric imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the  
European Union supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to  indicate 
the heading and value of such yarn. 
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bar s of 
iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-origi nating 
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars . 
( 4 ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is  not known 
and cannot be ascertained, the first ascertainable price paid for the materials in the European Union, Algeria, Morocco or Tuni sia. The 
exact value for each non-originating material used be given per unit of the goods specified in the first column.  
( 5 ) ‘Total added value’ means all costs accumulated outside the European Union, Algeria, Morocco or Tunisia, including the value of all 
materials added there. The exact total added value acquired outside the European Union, Algeria, Morocco or Tunisia must be giv en per 
unit of the goods specified in the first column.  
( 6 ) Insert dates. The period of validity of the long-term supplier’s declaration should not normally exceed 12 months, subject to  the 
conditions laid down by the customs authorities of the country where the long-term supplier’s declaration is made out.EN L 54/150 Official Journal of the European Union 26.2.2013
ANNEX C  
Supplier’s declaration for goods which have undergone working or processing in Algeria, Morocco, Tunisia or 
Turkey without having obtained preferential originating status  
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. 
However, the footnotes do not have to be reproduced.  
SUPPLIER’S DECLARATION  
for goods which have undergone working or processing in Algeria, Morocco, Tunisia or Turkey without having obtained 
preferential originating status  
I, the undersigned, supplier of the goods covered by the annexed document, declare that:  
1. The following materials which do not originate in Algeria, Morocco, Tunisia or Turkey have been used in Algeria, 
Morocco, Tunisia or Turkey to produce these goods:  
Description of the goods 
supplied (  1 ) Description of non-originating 
materials used  Heading of non-originating 
materials used (  2 ) Value of non-originating 
materials used (  2 ) ( 3 ) 
Total  
2. All the other materials used in Algeria, Morocco, Tunisia or Turkey to produce these goods originate in Algeria, 
Morocco, Tunisia or Turkey;  
3. The following goods have undergone working or processing outside Algeria, Morocco, Tunisia or Turkey in 
accordance with Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules 
of origin and have acquired the following total added value there:  
Description of the goods supplied  
..........................................................................................................  
..........................................................................................................  
..........................................................................................................  
..........................................................................................................  Total added value acquired outside, Algeria, Morocco, 
Tunisia or Turkey (  4 ) 
...........................................................................................................  
...........................................................................................................  
...........................................................................................................  
...........................................................................................................  
..........................................................................................................  
(Place and date)  
..........................................................................................................  
..........................................................................................................  
..........................................................................................................  
..........................................................................................................  
(Address and signature of the supplier; in addition the name of 
the person signing the declaration has to be indicated in clear 
script)EN 26.2.2013 Official Journal of the European Union L 54/151
___________  
( 1 ) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds o f goods, 
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them . 
Example: 
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of  
heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one mod el to 
another. The models must therefore be differentiated in the first column and the indications in the other columns must be provi ded 
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the 
originating status of his products depending on which model of electrical motor he uses.  
( 2 ) The indications requested in these columns should only be given if they are necessary. 
Examples: 
The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisi a uses 
fabric imported from Turkey which has been obtained there by weaving non-originating yarn, it is sufficient for Turkey supplier  to 
describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and v alue of 
such yarn. 
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bar s of 
iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-origi nating 
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars . 
( 3 ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is  not known 
and cannot be ascertained, the first ascertainable price paid for the materials in Algeria, Morocco, Tunisia or Turkey. The exa ct value for 
each non-originating material used be given per unit of the goods specified in the first column.  
( 4 ) ‘Total added value’ means all costs accumulated outside Algeria, Morocco, Tunisia or Turkey, including the value of all mater ials added 
there. The exact total added value acquired outside Algeria, Morocco, Tunisia or Turkey must be given per unit of the goods spe cified in 
the first column.EN L 54/152 Official Journal of the European Union 26.2.2013
ANNEX D  
Long-term supplier’s declaration for goods which have undergone working or processing in Algeria, Morocco, 
Tunisia or Turkey without having obtained preferential originating status  
The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the 
footnotes. However, the footnotes do not have to be reproduced.  
LONG-TERM SUPPLIER’S DECLARATION  
for goods which have undergone working or processing in Algeria, Morocco, Tunisia or Turkey without having obtained 
preferential originating status  
I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ........................... . ( 1 ) 
declare that:  
1. The following materials which do not originate in Algeria, Morocco, Tunisia or Turkey have been used in Algeria, 
Morocco, Tunisia or Turkey to produce these goods:  
Description of the goods 
supplied (  2 ) Description of non-originating 
materials used  Heading of non-originating 
materials used (  3 ) Value of non-originating 
materials used (  3 ) ( 4 ) 
Total  
2. All the other materials used in Algeria, Morocco, Tunisia or Turkey to produce these goods originate in Algeria, 
Morocco, Tunisia or Turkey;  
3. The following goods have undergone working or processing outside Algeria, Morocco, Tunisia or Turkey in 
accordance with Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules 
of origin and have acquired the following total added value there:  
Description of the goods supplied  Total added value acquired outside Algeria, Morocco, Tunisia or 
Turkey (  5 ) 
This declaration is valid for all subsequent consignments of these goods dispatched  
from ......................................................................................... ..............................  
to ....................................................................................................................... (  6 ) 
I undertake to inform ......................................................................................................... ............. (  1 ) immediately if this declaration 
is no longer valid.  
........................................................................................................................  
(Place and date ) 
........................................................................................................................  
........................................................................................................................  
........................................................................................................................  
(Address and signature of the supplier; in addition the name of the 
person signing the declaration has to be indicated in clear script )EN 26.2.2013 Official Journal of the European Union L 54/153
( 1 ) Name and address of the customer  
( 2 ) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds o f goods, 
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them . 
Example: 
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of  
heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one mod el to 
another. The models must therefore be differentiated in the first column and the indications in the other columns must be provi ded 
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the 
originating status of his products depending on which model of electrical motor he uses.  
( 3 ) The indications requested in these columns should only be given if they are necessary. 
Examples: 
The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisi a uses 
fabric imported from Turkey which has been obtained there by weaving non-originating yarn, it is sufficient for Turkey supplier  to 
describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and v alue of 
such yarn. 
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bar s of 
iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-origi nating 
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars . 
( 4 ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is  not known 
and cannot be ascertained, the first ascertainable price paid for the materials in Algeria, Morocco, Tunisia or Turkey. The exa ct value for 
each non-originating material used be given per unit of the goods specified in the first column.  
( 5 ) ‘Total added value’ means all costs accumulated outside Algeria, Morocco, Tunisia or Turkey, including the value of all mater ials added 
there. The exact total added value acquired outside Algeria, Morocco, Tunisia or Turkey must be given per unit of the goods spe cified in 
the first column.  
( 6 ) Insert dates. The period of validity of the long-term supplier’s declaration should not normally exceed 12 months, subject to  the 
conditions laid down by the customs authorities of the country where the long-term supplier’s declaration is made out.EN L 54/154 Official Journal of the European Union 26.2.2013
ANNEX E  
Supplier’s declaration for goods which have undergone working or processing in an EFTA State or Tunisia 
without having obtained preferential originating status  
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. 
However, the footnotes do not have to be reproduced.  
SUPPLIER’S DECLARATION  
for goods which have undergone working or processing in an EFTA State or Tunisia without having obtained preferential 
originating status  
I, the undersigned, supplier of the goods covered by the annexed document, declare that:  
1. The following materials which do not originate in an EFTA State or Tunisia have been used in an EFTA State or 
Tunisia to produce these goods:  
Description of the goods 
supplied (  1 ) Description of non-originating 
materials used  Heading of non-originating 
materials used (  2 ) Value of non-originating 
materials used (  2 ) ( 3 ) 
Total  
2. All the other materials used in an EFTA State or Tunisia to produce these goods originate in an EFTA State or Tunisia;  
3. The following goods have undergone working or processing outside an EFTA State or Tunisia in accordance with 
Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin and have 
acquired the following total added value there:  
Description of the goods supplied  
..........................................................................................................  
..........................................................................................................  
..........................................................................................................  
..........................................................................................................  Total added value acquired outside an EFTA State or 
Tunisia (  4 ) 
...........................................................................................................  
...........................................................................................................  
...........................................................................................................  
...........................................................................................................  
..........................................................................................................  
(Place and date)  
..........................................................................................................  
..........................................................................................................  
..........................................................................................................  
..........................................................................................................  
(Address and signature of the supplier; in addition the name of 
the person signing the declaration has to be indicated in clear 
script)EN 26.2.2013 Official Journal of the European Union L 54/155
( 1 ) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds o f goods, 
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them . 
Example: 
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of  
heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one mod el to 
another. The models must therefore be differentiated in the first column and the indications in the other columns must be provi ded 
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the 
originating status of his products depending on which model of electrical motor he uses.  
( 2 ) The indications requested in these columns should only be given if they are necessary. 
Examples: 
The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisi a uses 
fabric imported from an EFTA State which has been obtained there by weaving non-originating yarn, it is sufficient for the EFTA  State 
supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the h eading and 
value of such yarn. 
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bar s of 
iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-origi nating 
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars . 
( 3 ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is  not known 
and cannot be ascertained, the first ascertainable price paid for the materials in an EFTA State or Tunisia. The exact value fo r each non- 
originating material used be given per unit of the goods specified in the first column.  
( 4 ) ‘Total added value’ means all costs accumulated outside an EFTA State or Tunisia, including the value of all materials added there. The 
exact total added value acquired outside an EFTA State or Tunisia must be given per unit of the goods specified in the first co lumnEN L 54/156 Official Journal of the European Union 26.2.2013
ANNEX F  
Long-term supplier’s declaration for goods which have undergone working or processing in an EFTA State or 
Tunisia without having obtained preferential originating status  
The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the 
footnotes. However, the footnotes do not have to be reproduced.  
LONG-TERM SUPPLIER’S DECLARATION  
for goods which have undergone working or processing in an EFTA State or Tunisia without having obtained preferential 
originating status  
I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ........................... ..... 
( 1 ) declare that:  
1. The following materials which do not originate in an EFTA State or Tunisia have been used in an EFTA State or 
Tunisia to produce these goods:  
Description of the goods 
supplied (  2 ) Description of non-originating 
materials used  Heading of non-originating 
materials used (  3 ) Value of non-originating 
materials used (  3 ) ( 4 ) 
Total  
2. All the other materials used in an EFTA State or Tunisia to produce these goods originate in an EFTA State or Tunisia;  
3. The following goods have undergone working or processing outside an EFTA State or Tunisia in accordance with 
Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin and have 
acquired the following total added value there:  
Description of the goods supplied  Total added value acquired outside an EFTA State or Tunisia (  5 ) 
This declaration is valid for all subsequent consignments of these goods dispatched  
from ......................................................................................... ..............................  
to ....................................................................................................................... (  6 ) 
I undertake to inform ......................................................................................................... ............. (  1 ) immediately if this declaration 
is no longer valid.  
........................................................................................................................  
(Place and date ) 
........................................................................................................................  
........................................................................................................................  
........................................................................................................................  
(Address and signature of the supplier; in addition the name of the 
person signing the declaration has to be indicated in clear script)EN 26.2.2013 Official Journal of the European Union L 54/157
( 1 ) Name and address of the customer  
( 2 ) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds o f goods, 
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them . 
Example: 
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of  
heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one mod el to 
another. The models must therefore be differentiated in the first column and the indications in the other columns must be provi ded 
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the 
originating status of his products depending on which model of electrical motor he uses.  
( 3 ) The indications requested in these columns should only be given if they are necessary. 
Examples: 
The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisi a uses 
fabric imported from an EFTA State which has been obtained there by weaving non-originating yarn, it is sufficient for the EFTA  State 
supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the h eading and 
value of such yarn. 
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bar s of 
iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-origi nating 
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars . 
( 4 ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is  not known 
and cannot be ascertained, the first ascertainable price paid for the materials in an EFTA State or Tunisia. The exact value fo r each non- 
originating material used be given per unit of the goods specified in the first column.  
( 5 ) ‘Total added value’ means all costs accumulated outside an EFTA State or Tunisia, including the value of all materials added there. The 
exact total added value acquired outside an EFTA State or Tunisia must be given per unit of the goods specified in the first co lumn.  
( 6 ) Insert dates. The period of validity of the long-term supplier’s declaration should not normally exceed 12 months, subject to  the 
conditions laid down by the customs authorities of the country where the long-term supplier’s declaration is made out.EN L 54/158 Official Journal of the European Union 26.2.2013