II 
(Acts whose publication is not obligatory) 
 
COUNCIL 
DECISION No 2/2006 OF THE EU-BULGARIA ASSOCIATION COUNCIL 
of 1 November 2006 
amending Protocol 4 to the Europe Agreement, 
concerning the definition of the concept of "originating products" 
and methods of administrative cooperation 
(2006/1003/EC) 
THE ASSOCIATION COUNCIL, 
Having regard to the Europe Agreement establishing an association between the European 
Communities and their Member States, of the one part, and the Republic of Bulgaria, of the other 
part1, hereinafter referred to as "the Agreement", signed in Brussels on 8 March 1993, and in 
particular Article 38 of Protocol 4 thereto;  
Whereas: 
(1) Protocol 4 to the Agreement provides for the cumulation of origin between the Community 
and Bulgaria, Switzerland (including Liechtenstein), Iceland, Norway, Romania, and 
Turkey. 
                                                
 
1 OJ L 358, 31.12.1994, p. 3. 30.12.2006 EN Official Journal of the European Union L 410/1
(2) The extension of the system of cumulation is desirable making it possible to use materials 
originating in the Community, Bulgaria, Romania, Iceland, Norway, Switzerland (including 
Liechtenstein), the Faeroe Islands, Turkey or in any other country which is a participant in 
the Euro-Mediterranean partnership, based on the Barcelona Declaration adopted at the 
Euro-Mediterranean Conference held on 27 and 28 November 19951, in order to develop 
trade and promote regional integration. 
                                                 
1 Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip. L 410/2 EN Official Journal of the European Union 30.12.2006
(3) For the purposes of implementing the extended system of cumulation only between the 
countries which have fulfilled the necessary conditions and in order to avoid circumvention 
of customs duties, it is necessary to introduce new provisions concerning certification of 
origin. 
(4) Goods in transit or storage on the day on which this Decision becomes applicable should be 
covered by transitional provisions allowing them to benefit from the extended system of 
cumulation. 
(5) The reasons which motivated in the exclusion of agricultural products originating in Turkey 
from the system of cumulation are no longer valid. 
(6) The Joint Declaration concerning the review of the changes to the origin rules as a result of 
the amendments to the Harmonised System might be applied until 31 December 2004 and therefore not need to be maintained in the Protocol after that date. 
(7) Some technical amendments are required in order to correct anomalies in and between the 
different language versions of the text. 
(8) It is therefore appropriate, for the proper functioning of the Agreement and with a view to 
facilitating the work of users and customs administrations, to incorporate in a new text of 
Protocol 4 all the provisions in question, 
HAS DECIDED AS FOLLOWS: 30.12.2006 EN Official Journal of the European Union L 410/3
Article 1 
Protocol 4 to the Agreement, concerning the definition of the concept of "originating products" and 
methods of administrative cooperation, shall be replaced by the text attached hereto, together with 
the relevant Joint Declarations. 
Article 2 
This Decision shall enter into force on the day of its adoption. 
It shall apply from the first day of the month following the day of its adoption. 
Done at  
 For the Association Council 
 The President 
 L 410/4 EN Official Journal of the European Union 30.12.2006
PROTOCOL 4 
 
CONCERNING THE DEFINITION OF THE CONCEPT OF 
 
"ORIGINATING PRODUCTS" AND 
 
METHODS OF ADMINISTRATIVE COOPERATION 30.12.2006 EN Official Journal of the European Union L 410/5
TABLE OF CONTENTS 
TITLE I 
GENERAL PROVISIONS 
Article 1 Definitions 
TITLE II 
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" 
Article 2 General requirements 
Article 3 Cumulation in the Community Article 4 Cumulation in Bulgaria Article 5 Wholly obtained products Article 6 Sufficiently worked or processed products Article 7 Insufficient working or processing  Article 8 Unit of qualification Article 9 Accessories, spare parts and tools Article 10 Sets Article 11 Neutral elements 
TITLE III 
TERRITORIAL REQUIREMENTS 
Article 12 Principle of territoriality Article 13 Direct transport Article 14 Exhibitions L 410/6 EN Official Journal of the European Union 30.12.2006
TITLE IV 
DRAWBACK OR EXEMPTION 
Article 15 Prohibition of drawback of, or exemption from, customs duties 
TITLE V 
PROOF OF ORIGIN 
Article 16 General requirements 
Article 17 Procedure for the issue of a movement certificate EUR.1 or EUR-MED Article 18 Movement certificates EUR.1 or EUR-MED issued retrospectively Article 19 Issue of a duplicate movement certificate EUR.1 or EUR-MED Article 20 Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of 
origin issued or made out previously 
Article 21 Accounting segregation Article 22 Conditions for making out an invoice declaration or an invoice declaration 
EUR-MED 
Article 23 Approved exporter Article 24 Validity of proof of origin Article 25 Submission of proof of origin Article 26 Importation by instalments Article 27 Exemptions from proof of origin Article 28 Supporting documents Article 29 Preservation of proof of origin and supporting documents Article 30 Discrepancies and formal errors Article 31 Amounts expressed in euro 30.12.2006 EN Official Journal of the European Union L 410/7
TITLE VI 
ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION 
Article 32 Mutual assistance 
Article 33 Verification of proofs of origin  Article 34 Dispute settlement Article 35 Penalties Article 36 Free zones 
TITLE VII 
CEUTA AND MELILLA 
Article 37 Application of the Protocol Article 38 Special conditions 
TITLE VIII 
FINAL PROVISIONS 
Article 39 Amendments to the Protocol Article 40 Transitional provisions for goods in transit or storage  L 410/8 EN Official Journal of the European Union 30.12.2006
List of Annexes 
Annex I: Introductory notes to the list in Annex II 
Annex II: List of working or processing required to be carried out on non-originating 
materials in order for the product manufactured to obtain originating status 
Annex IIIa: Specimens of movement certificate EUR.1 and application for a movement 
certificate EUR.1 
Annex IIIb: Specimens of movement certificate EUR-MED and application for a 
movement certificate EUR-MED 
Annex IVa: Text of the invoice declaration Annex IVb: Text of the invoice declaration EUR-MED 
Joint Declarations 
Joint declaration concerning the Principality of Andorra 
Joint declaration concerning the Republic of San Marino 30.12.2006 EN Official Journal of the European Union L 410/9
TITLE I 
 
GENERAL PROVISIONS 
Article 1 
Definitions 
For the purposes of this Protocol: 
(a) "manufacture" means any kind of working or processing including assembly or specific 
operations; 
(b) "material" means any ingredient, raw material, component or part, etc., used in the 
manufacture of the product; 
(c) "product" means the product being manufactured, even if it is intended for later use in 
another manufacturing operation; 
(d) "goods" means both materials and products; 
(e) "customs value" means the value as determined in accordance with the 1994 Agreement on 
implementation of Article VII of the General Agreement on Tariffs and Trade (WTO 
Agreement on customs valuation); 
(f) "ex-works price" means the price paid for the product ex works to the manufacturer in the 
Community or in Bulgaria 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; L 410/10 EN Official Journal of the European Union 30.12.2006
(g) "value of materials" means the customs value at the time of importation of the 
non-originating materials used, or, if this is not known and cannot be ascertained, the first 
ascertainable price paid for the materials in the Community or in Bulgaria; 
(h) "value of originating materials" means the value of such materials as defined in (g) applied 
mutatis mutandis; 
(i) "value added" shall be taken to be the ex-works price minus the customs value of each of 
the materials incorporated which originate in the other countries referred to in Articles 3 and 4 with which cumulation is applicable or, where the customs value is not known or 
cannot be ascertained, the first ascertainable price paid for the materials in the Community 
or in Bulgaria; 
(j) "chapters" and "headings" mean the chapters and the headings (four-digit codes) used in 
the nomenclature which makes up the Harmonised Commodity Description and Coding 
System, referred to in this Protocol as "the Harmonised System" or "HS"; 
(k) "classified" refers to the classification of a product or material under a particular heading; 
(l) "consignment" means products which are either sent simultaneously from one exporter to 
one consignee or covered by a single transport document covering their shipment from the 
exporter to the consignee or, in the absence of such a document, by a single invoice; 
(m) "territories" includes territorial waters. 30.12.2006 EN Official Journal of the European Union L 410/11
TITLE II 
 
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" 
Article 2 
General requirements 
1. For the purpose of implementing the Agreement, the following products shall be 
considered as originating in the Community: 
(a) products wholly obtained in the Community within the meaning of Article 5; 
(b) products obtained in the Community incorporating materials which have not been 
wholly obtained there, provided that such materials have undergone sufficient 
working or processing in the Community within the meaning of Article 6; 
(c) goods originating in the European Economic Area (EEA) within the meaning of 
Protocol 4 to the Agreement on the European Economic Area. 
2. For the purpose of implementing the Agreement, the following products shall be 
considered as originating in Bulgaria: 
(a) products wholly obtained in Bulgaria within the meaning of Article 5; 
(b) products obtained in Bulgaria incorporating materials which have not been wholly 
obtained there, provided that such materials have undergone sufficient working or 
processing in Bulgaria within the meaning of Article 6. L 410/12 EN Official Journal of the European Union 30.12.2006
Article 3 
Cumulation in the Community 
1. Without prejudice to the provisions of Article 2 (1), products shall be considered as 
originating in the Community if they are obtained there, incorporating materials originating 
in Bulgaria, Switzerland (including Liechtenstein)1, Iceland, Norway, Romania, Turkey or 
in the Community, provided that the working or processing carried out in the Community 
goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing. 
2. Without prejudice to the provisions of Article 2(1), products shall be considered as 
originating in the Community if they are obtained there, incorporating materials originating 
in the Faroe Islands or in any country which is a participant in the Euro-Mediterranean 
partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean 
Conference held on 27 and 28 November 1995, other than Turkey2, provided that the 
working or processing carried out in the Community goes beyond the operations referred 
to in Article 7. It shall not be necessary for such materials to have undergone sufficient 
working or processing. 
                                                
 
1 The Principality of Liechtenstein has a customs union with Switzerland, and is a Contracting 
Party to the Agreement to the European Economic Area. 
2 Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip. 30.12.2006 EN Official Journal of the European Union L 410/13
3. Where the working or processing carried out in the Community does not go beyond the 
operations referred to in Article 7, the product obtained shall be considered as originating 
in the Community only where the value added there is greater than the value of the 
materials used originating in any one of the other countries referred to in paragraphs 1 and 
2. If this is not so, the product obtained shall be considered as originating in the country 
which accounts for the highest value of originating materials used in the manufacture in the 
Community. 
4. Products, originating in one of the countries referred to in paragraphs 1 and 2, which do not 
undergo any working or processing in the Community, retain their origin if exported into one of these countries. 
5. The cumulation provided for in this Article may be applied only provided that: 
(a) a preferential trade agreement in accordance with Article XXIV of the 
General Agreement on Tariffs and Trade (GATT) is applicable between the countries involved in the acquisition of the originating status and the country of destination; 
(b) materials and products have acquired originating status by the application of rules of 
origin identical to those given in this Protocol; 
and 
(c) notices indicating the fulfilment of the necessary requirements to apply cumulation 
have been published in the Official Journal of the European Union (C series) and in 
Bulgaria according to its own procedures. L 410/14 EN Official Journal of the European Union 30.12.2006
The cumulation provided for in this Article shall apply from the date indicated in the notice 
published in the Official Journal of the European Union (C series). 
The Community shall provide Bulgaria, through the Commission of the European 
Communities, with details of the Agreements, including their dates of entry into force, and 
their corresponding rules of origin, which are applied with the other countries referred to in 
paragraphs 1 and 2.  
Article 4 
Cumulation in Bulgaria 
1. Without prejudice to the provisions of Article 2(2), products shall be considered as 
originating in Bulgaria if they are obtained there, incorporating materials originating in Bulgaria, Switzerland (including Liechtenstein)1, Iceland, Norway, Romania, Turkey or in 
the Community, provided that the working or processing carried out in Bulgaria goes 
beyond the operations referred to in Article 7. It shall not be necessary for such materials 
to have undergone sufficient working or processing. 
2. Without prejudice to the provisions of Article 2(2), products shall be considered as 
originating in Bulgaria if they are obtained there, incorporating materials originating in the 
Faroe Islands or in any country which is a participant in the Euro-Mediterranean 
partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean 
Conference held on 27 and 28 November 1995, other than Turkey2, provided that the 
working or processing carried out in Bulgaria goes beyond the operations referred to in 
Article 7. It shall not be necessary for such materials to have undergone sufficient working 
or processing. 
                                                
 
1 The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting 
Party to the Agreement of the European Economic Area. 
2 Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip. 30.12.2006 EN Official Journal of the European Union L 410/15
3. Where the working or processing carried out in Bulgaria does not go beyond the operations 
referred to in Article 7, the product obtained shall be considered as originating in Bulgaria 
only where the value added there is greater than the value of the materials used originating 
in any one of the other countries referred to in paragraphs 1 and 2. If this is not so, the 
product obtained shall be considered as originating in the country which accounts for the 
highest value of originating materials used in the manufacture in Bulgaria. 
4. Products originating in one of the countries referred to in paragraphs 1 and 2 which do not 
undergo any working or processing in Bulgaria, retain their origin if exported into one of these countries. 
5. The cumulation provided for in this Article may be applied only provided that: 
(a) a preferential trade agreement in accordance with Article XXIV of the General 
Agreement on Tariffs and Trade (GATT) is applicable between the countries involved in the acquisition of the originating status and the country of destination; 
(b) materials and products have acquired originating status by the application of rules of 
origin identical to those given in this Protocol; 
and 
(c) notices indicating the fulfilment of the necessary requirements to apply cumulation 
have been published in the Official Journal of the European Union (C series) and in 
Bulgaria according to its own procedures. L 410/16 EN Official Journal of the European Union 30.12.2006
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). 
Bulgaria shall provide the Community, through the Commission of the European 
Communities with details of the Agreements, including their dates of entry into force, and 
their corresponding rules of origin, which are applied with the other countries referred to in 
paragraphs 1 and 2.  
Article 5 
Wholly obtained products 
1. The following shall be considered as wholly obtained in the Community or in Bulgaria: 
(a) mineral products extracted from their soil or from their seabed; 
(b) vegetable products harvested there; 
(c) live animals born and raised there; 
(d) products from live animals raised there; 
(e) products obtained by hunting or fishing conducted there; 
(f) products of sea fishing and other products taken from the sea outside the territorial 
waters of the Community or of Bulgaria by their vessels; 
(g) products made aboard their factory ships exclusively from products referred to in (f); 
(h) used articles collected there fit only for the recovery of raw materials, including used 
tyres fit only for retreading or for use as waste; 30.12.2006 EN Official Journal of the European Union L 410/17
(i) waste and scrap resulting from manufacturing operations conducted there; 
(j) products extracted from marine soil or subsoil outside their territorial waters 
provided that they have sole rights to work that soil or subsoil; 
(k) goods produced there exclusively from the products specified in (a) to (j). 
2. The terms "their vessels" and "their factory ships" in paragraph 1(f) and (g) shall apply 
only to vessels and factory ships: 
(a) which are registered or recorded in a Member State of the Community or in Bulgaria; (b) which sail under the flag of a Member State of the Community or of Bulgaria; 
(c) which are owned to an extent of at least 50% by nationals of a Member State of the 
Community or of Bulgaria, or by a company with its head office in one of these 
States, of which the manager or managers, Chairman of the Board of Directors or the 
Supervisory Board, and the majority of the members of such boards are nationals of a 
Member State of the Community or of Bulgaria and of which, in addition, in the case 
of partnerships or limited companies, at least half the capital belongs to those States 
or to public bodies or nationals of the said States; 
(d) of which the master and officers are nationals of a Member State of the Community 
or of Bulgaria; 
and 
(e) of which at least 75% of the crew are nationals of a Member State of the Community 
or of Bulgaria. L 410/18 EN Official Journal of the European Union 30.12.2006
Article 6 
Sufficiently worked or processed products 
1. For the purposes of Article 2, products which are not wholly obtained shall be considered 
to be sufficiently worked or processed when the conditions set out in the list in Annex II 
are fulfilled. 
The conditions referred to above indicate, for all products covered by the Agreement, the 
working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product 
which has acquired originating status by fulfilling the conditions set out in the list is used 
in the manufacture of another product, the conditions applicable to the product in which it 
is incorporated do not apply to it, and no account shall be taken of the non-originating 
materials which may have been used in its manufacture. 
2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions 
set out in the list in Annex II, shall not be used in the manufacture of a product may 
nevertheless be used, provided that: 
(a) their total value does not exceed 10% of the ex-works price of the product; 
(b) any of the percentages given in the list for the maximum value of non-originating 
materials are not exceeded by virtue of this 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 7. 30.12.2006 EN Official Journal of the European Union L 410/19
Article 7 
Insufficient working or processing 
1. Without prejudice to paragraph 2, the following operations shall be considered as 
insufficient working or processing to confer the status of originating products, whether or 
not the requirements of Article 6 are satisfied: 
(a) preserving operations to ensure that the products remain in good condition during 
transport and storage; 
(b) breaking-up and assembly of packages; (c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings; 
(d) ironing or pressing of textiles; 
(e) simple painting and polishing operations; 
(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice; 
(g) operations to colour sugar or form sugar lumps; 
(h) peeling, stoning and shelling, of fruits, nuts and vegetables; 
(i) sharpening, simple grinding or simple cutting; 
(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up 
of sets of articles); 
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards 
and all other simple packaging operations; L 410/20 EN Official Journal of the European Union 30.12.2006
(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) simple assembly of parts of articles to constitute a complete article or disassembly of 
products into parts; 
(o) a combination of two or more operations specified in (a) to (n); 
(p) slaughter of animals. 
2. All operations carried out either in the Community or in Bulgaria on a given product shall 
be considered together when determining whether the working or processing undergone by 
that product is to be regarded as insufficient within the meaning of paragraph 1. 
Article 8 
Unit of qualification 
1. The unit of qualification for the application of the provisions of this Protocol shall be the 
particular product which is considered as the basic unit when determining classification 
using the nomenclature of the Harmonised System. 
It follows that: 
(a) when a product composed of a group or assembly of articles is classified under the 
terms of the Harmonised System in a single heading, the whole constitutes the unit of 
qualification; 30.12.2006 EN Official Journal of the European Union L 410/21
(b) when a consignment consists of a number of identical products classified under the 
same heading of the Harmonised System, each product must be taken individually 
when applying the provisions of this Protocol. 
2. Where, under General Rule 5 of the Harmonised System, packaging is included with the 
product for classification purposes, it shall be included for the purposes of determining 
origin. 
Article 9 
Accessories, spare parts and tools 
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or 
vehicle, which are part of the normal equipment and included in the price thereof or which are not 
separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or 
vehicle in question. 
Article 10 
Sets 
Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and 
non-originating products, the set as a whole shall be regarded as originating, provided that the value 
of the non-originating products does not exceed 15% of the ex-works price of the set. L 410/22 EN Official Journal of the European Union 30.12.2006
Article 11 
Neutral elements 
In order to determine whether a product is an originating product, it shall not be necessary to 
determine the origin of the following which might be used in its manufacture: 
(a) energy and fuel; 
(b) plant and equipment; 
(c) machines and tools; (d) goods which neither enter into the final composition of the product nor are intended to do 
so. 30.12.2006 EN Official Journal of the European Union L 410/23
TITLE III 
 
TERRITORIAL REQUIREMENTS 
Article 12 
Principle of territoriality 
1. Except as provided for in Article 2(1)(c), Articles 3 and 4 and paragraph 3 of this Article, 
the conditions for acquiring originating status set out in Title II must be fulfilled without 
interruption in the Community or in Bulgaria. 
2. Except as provided for in Articles 3 and 4, where originating goods exported from the 
Community or from Bulgaria to another country return, they must be considered as 
non-originating, unless it can be demonstrated to the satisfaction of the customs authorities 
that: 
(a) the returning goods are the same as those exported; 
and 
(b) they have not undergone any operation beyond that necessary to preserve them in 
good condition while in that country or while being exported. 
3. The acquisition of originating status in accordance with the conditions set out in Title II 
shall not be affected by working or processing done outside the Community or Bulgaria on 
materials exported from the Community or from Bulgaria and subsequently re-imported 
there, provided: L 410/24 EN Official Journal of the European Union 30.12.2006
(a) the said materials are wholly obtained in the Community or in Bulgaria or have 
undergone working or processing beyond the operations referred to in Article 7 prior 
to being exported; 
and 
(b) it can be demonstrated to the satisfaction of the customs authorities that: 
i) the re-imported goods have been obtained by working or processing the 
exported materials; 
and 
ii) the total added value acquired outside the Community or Bulgaria by applying 
the provisions of this Article does not exceed 10% of the ex-works price of the 
end product for which originating status is claimed. 
4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in 
Title II shall not apply to working or processing done outside the Community or Bulgaria. 
However, where, in the list in Annex II, a rule setting a maximum value for all the 
non-originating materials incorporated is applied in determining the originating status of 
the end product, the total value of the non-originating materials incorporated in the 
territory of the party concerned, taken together with the total added value acquired outside 
the Community or Bulgaria by applying the provisions of this Article, shall not exceed the 
stated percentage. 30.12.2006 EN Official Journal of the European Union L 410/25
5. For the purposes of applying the provisions of paragraphs 3 and 4, "total added value" shall 
be taken to mean all costs arising outside the Community or Bulgaria, 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 6(2) is applied. 
7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of 
the Harmonised System. 
8. Any working or processing of the kind covered by this Article and done outside the 
Community or Bulgaria shall be done under the outward processing arrangements, or similar arrangements. 
Article 13 
Direct transport 
1. The preferential treatment provided for under the Agreement applies only to products, 
satisfying the requirements of this Protocol, which are transported directly between the 
Community and Bulgaria or through the territories of the other countries referred to in 
Articles 3 and 4 with which cumulation is applicable. However, products constituting one 
single consignment may be transported through other territories with, should the occasion 
arise, trans-shipment or temporary 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. L 410/26 EN Official Journal of the European Union 30.12.2006
Originating products may be transported by pipeline across territory other than that of the 
Community or Bulgaria. 
2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to 
the customs authorities of the importing country by the production of: 
(a) a single transport document covering the passage from the exporting country through 
the country of transit; or 
(b) a certificate issued by the customs authorities of the country of transit: 
(i) giving an exact description of the products; 
(ii) stating the dates of unloading and reloading of the products and, where 
applicable, the names of the ships, or the other means of transport used; 
and 
(iii) certifying the conditions under which the products remained in the transit 
country; or 
(c) failing these, any substantiating documents. 
Article 14 
Exhibitions 
1. Originating products, sent for exhibition in a country other than those referred to in 
Articles 3 and 4 with which cumulation is applicable and sold after the exhibition for 
importation in the Community or in Bulgaria shall benefit on importation from the 
provisions of the Agreement provided it is shown to the satisfaction of the customs 
authorities that: 30.12.2006 EN Official Journal of the European Union L 410/27
(a) an exporter has consigned these products from the Community or from Bulgaria 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 
the Community or in Bulgaria; 
(c) the products have been consigned during the exhibition or immediately thereafter in 
the state in which they were sent for exhibition; 
and 
(d) the products have not, since they were consigned for exhibition, been used for any 
purpose other than demonstration at the exhibition. 
2. A proof of origin shall be issued or made out in accordance with the provisions of Title V 
and submitted to the customs authorities of the importing country in the normal manner. 
The name and address of the exhibition shall be indicated thereon. Where necessary, 
additional documentary evidence of the conditions under which the products have been 
exhibited may be required. 
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or 
similar public show or display which is not organised for private purposes in shops or 
business premises with a view to the sale of foreign products, and during which the 
products remain under customs control. L 410/28 EN Official Journal of the European Union 30.12.2006
TITLE IV 
 
DRAWBACK OR EXEMPTION 
Article 15 
Prohibition of drawback of, or exemption from, customs duties 
1. (a) Non-originating materials used in the manufacture of products originating in the 
Community, in Bulgaria or in one of the other countries referred to in Articles 3 and 
4 for which a proof of origin is issued or made out in accordance with the provisions 
of Title V shall not be subject in the Community or in Bulgaria to drawback of, or 
exemption from, customs duties of whatever kind. 
(b) Products falling within Chapter 3 and headings 1604 and 1605 of the Harmonised 
System and originating in the Community as provided for in Article 2(1)(c), for 
which a proof of origin is issued or made out in accordance with the provisions of 
Title V shall not be subject in the Community to drawback of, or exemption from, 
customs duties of whatever kind. 
2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or 
non-payment, partial or complete, of customs duties or charges having an equivalent effect, 
applicable in the Community or in Bulgaria to materials used in the manufacture and to 
products covered by paragraph 1(b), where such refund, remission or non-payment applies, 
expressly or in effect, when products obtained from the said materials are exported and not 
when they are retained for home use there. 30.12.2006 EN Official Journal of the European Union L 410/29
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 to 3 shall also apply in respect of packaging within the 
meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are 
non-originating. 
5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of 
the kind to which the Agreement applies. Furthermore, they shall not preclude the 
application of an export refund system for agricultural products, applicable upon export in 
accordance with the provisions of the Agreement. L 410/30 EN Official Journal of the European Union 30.12.2006
TITLE V 
 
PROOF OF ORIGIN 
Article 16 
General requirements 
1. Products originating in the Community shall, on importation into Bulgaria, and products 
originating in Bulgaria shall, on importation into the Community benefit from the 
provisions of the Agreement upon submission of one of the following proofs of origin: 
(a) a movement certificate EUR.1, a specimen of which appears in Annex IIIa;  
(b) a movement certificate EUR-MED, a specimen of which appears in Annex IIIb; 
(c) in the cases specified in Article 22(1), a declaration, subsequently referred to as the 
"invoice declaration" or the "invoice declaration EUR-MED", given by the exporter 
on an invoice, a delivery note or any other commercial document which describes the 
products concerned in sufficient detail to enable them to be identified; the texts of the 
invoice declarations appear in Annexes IVa and b. 
2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol 
shall, in the cases specified in Article 27, benefit from the provisions of the Agreement 
without it being necessary to submit any of the proofs of origin referred to in paragraph 1. 30.12.2006 EN Official Journal of the European Union L 410/31
Article 17 
Procedure for the issue of a movement certificate EUR.1 or EUR-MED 
1. A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities of 
the exporting country on application having been made in writing by the exporter or, under 
the exporter's 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 IIIa and b. These forms shall be completed in one of the languages 
in which the Agreement is drawn up and in accordance with the provisions of the national 
law of the exporting country. If the forms are handwritten, they shall be completed in ink 
in printed characters. The description of the products shall be given in the box reserved for 
this purpose without leaving any blank lines. Where the box is not completely filled, a 
horizontal line shall be drawn below the last line of the description, the empty space being 
crossed through. 
3. The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall 
be prepared to submit at any time, at the request of the customs authorities of the exporting 
country where the movement certificate EUR.1 or EUR-MED is issued, all appropriate 
documents proving the originating status of the products concerned as well as the 
fulfilment of the other requirements of this Protocol. L 410/32 EN Official Journal of the European Union 30.12.2006
4. Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by the 
customs authorities of a Member State of the Community or of Bulgaria in the following 
cases:  
– if the products concerned can be considered as products originating in the 
Community, in Bulgaria or in one of the other countries referred to in Articles 3(1) 
and 4(1) with which cumulation is applicable, without application of cumulation with 
materials originating in one of the countries referred to in Articles 3(2) and 4(2), and fulfil the other requirements of this Protocol; 
– if the products concerned can be considered as products originating in one of the 
countries referred to in Articles 3(2) and 4(2) with which cumulation is applicable, 
without application of cumulation with materials originating in one of the countries 
referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol, 
provided a certificate EUR-MED or an invoice declaration EUR-MED has been 
issued in the country of origin. 
5. A movement certificate EUR-MED shall be issued by the customs authorities of a 
Member State of the Community or of Bulgaria, if the products concerned can be 
considered as products originating in the Community, in Bulgaria or in one of the other 
countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the 
requirements of this Protocol and: 
– cumulation was applied with materials originating in one of the countries referred to 
in Articles 3(2) and 4(2), or 30.12.2006 EN Official Journal of the European Union L 410/33
– the products may be used as materials in the context of cumulation for the 
manufacture of products for export to one of the countries referred to in Articles 3(2) 
and 4(2), or 
– the products may be re-exported from the country of destination to one of the 
countries referred to in Articles 3(2) and 4(2). 
6. A movement certificate EUR-MED shall contain one of the following statements in 
English in Box 7: 
– if origin has been obtained by application of cumulation with materials originating in 
one or more of the countries referred to in Articles 3 and 4: "CUMULATION APPLIED WITH ……" (name of the country/countries) 
– if origin has been obtained without the application of cumulation with materials 
originating in one or more of the countries referred to in Articles 3 and 4: 
"NO CUMULATION APPLIED" 
7. The customs authorities issuing movement certificates EUR.1 or EUR-MED shall take any 
steps necessary to verify the originating status of the products and the fulfilment of the 
other requirements of this Protocol. For this purpose, they shall have the right to call for 
any evidence and to carry out any inspection of the exporter's accounts or any other check 
considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are 
duly completed. In particular, they shall check whether the space reserved for the 
description of the products has been completed in such a manner as to exclude all 
possibility of fraudulent additions. L 410/34 EN Official Journal of the European Union 30.12.2006
8. The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated in 
Box 11 of the certificate. 
9. A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities 
and made available to the exporter as soon as actual exportation has been effected or 
ensured. 
Article 18 
Movement certificates EUR.1 or EUR-MED issued retrospectively 
1. Notwithstanding Article 17(9), a movement certificate EUR.1 or EUR-MED may 
exceptionally be issued after exportation of the products to which it relates if: 
(a) it was not issued at the time of exportation because of errors or involuntary 
omissions or special circumstances; 
or 
(b) it is demonstrated to the satisfaction of the customs authorities that a movement 
certificate EUR.1 or EUR-MED was issued but was not accepted at importation for 
technical reasons. 
2. Notwithstanding Article 17(9), a movement certificate EUR-MED may be issued after 
exportation of the products to which it relates and for which a movement certificate EUR.1 
was issued at the time of exportation, provided that it is demonstrated to the satisfaction of 
the customs authorities that the conditions referred to in Article 17(5) are satisfied. 30.12.2006 EN Official Journal of the European Union L 410/35
3. For the implementation of paragraphs 1 and 2, the exporter shall indicate in his application 
the place and date of exportation of the products to which the movement certificate EUR.1 
or EUR-MED relates, and state the reasons for his request. 
4. The customs authorities may issue a movement certificate EUR.1 or EUR-MED 
retrospectively only after verifying that the information supplied in the exporter's 
application complies with that in the corresponding file. 
5. Movement certificates EUR.1 or EUR-MED issued retrospectively shall be endorsed with 
the following phrase in English: 
"ISSUED RETROSPECTIVELY" 
Movement certificates EUR-MED issued retrospectively by application of paragraph 2 
shall be endorsed with the following phrase in English: 
"ISSUED RETROSPECTIVELY (Original EUR.1 no ……….[date and place of issue]" 
6. The endorsement referred to in paragraph 5 shall be inserted in Box 7 of the movement 
certificate EUR.1 or EUR-MED. 
Article 19 
Issue of a duplicate movement certificate EUR.1 or EUR-MED 
1. In the event of theft, loss or destruction of a movement certificate EUR.1 or EUR-MED, 
the exporter may apply to the customs authorities which issued it for a duplicate made out 
on the basis of the export documents in their possession. L 410/36 EN Official Journal of the European Union 30.12.2006
2. The duplicate issued in this way shall be endorsed with the following word in English: 
DUPLICATE 
3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate 
movement certificate EUR.1 or EUR-MED. 
4. The duplicate, which shall bear the date of issue of the original movement certificate 
EUR.1 or EUR-MED, shall take effect as from that date. 
Article 20 
Issue of movement certificates EUR.1 or EUR-MED on the basis of a  
proof of origin issued or made out previously 
When originating products are placed under the control of a customs office in the Community or in 
Bulgaria, it shall be possible to replace the original proof of origin by one or more movement 
certificates EUR.1 or EUR-MED for the purpose of sending all or some of these products elsewhere 
within the Community or Bulgaria. The replacement movement certificate(s) EUR.1 or EUR-MED 
shall be issued by the customs office under whose control the products are placed. 
Article 21 
Accounting segregation 
1. Where considerable cost or material difficulties arise in keeping separate stocks of 
originating and non-originating materials which are identical and interchangeable, the 
customs authorities may, at the written request of those concerned, authorise the so-called 
"accounting segregation" method (hereinafter referred to as the "method") to be used for 
managing such stocks. 30.12.2006 EN Official Journal of the European Union L 410/37
2. The method must be able to ensure that, for a specific reference period, the number of 
products obtained which could be considered as "originating" is the same as that which 
would have been obtained had there had 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 Protocol. 
Article 22 
Conditions for making out an invoice declaration or an invoice declaration EUR-MED 
1. An invoice declaration or an invoice declaration EUR-MED as referred to in 
Article 16(1)(c) may be made out: 
(a) by an approved exporter within the meaning of Article 23, L 410/38 EN Official Journal of the European Union 30.12.2006
or 
(b) by any exporter for any consignment consisting of one or more packages containing 
originating products whose total value does not exceed EUR 6 000. 
2. Without prejudice to paragraph 3, an invoice declaration may be made out in the following 
cases: – if the products concerned may be considered as products originating in the 
Community, in Bulgaria or in one of the other countries referred to in Articles 3(1) 
and 4(1) with which cumulation is applicable, without application of cumulation with 
materials originating in one of the countries referred to in Articles 3(2) and 4(2), and 
fulfil the other requirements of this Protocol; 
– if the products concerned may be considered as products originating in one of the 
countries referred to in Articles 3(2) and 4(2) with which cumulation is applicable, 
without application of cumulation with materials originating in one of the countries 
referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol, 
provided a certificate EUR-MED or an invoice declaration EUR-MED has been 
issued in the country of origin. 
3. An invoice declaration EUR-MED may be made out if the products concerned may be 
considered as products originating in the Community, in Bulgaria or in one of the other 
countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the 
requirements of this Protocol and: 
– cumulation was applied with materials originating in one of the countries referred to 
in Articles 3(2) and 4(2), or 30.12.2006 EN Official Journal of the European Union L 410/39
– the products may be used as materials in the context of cumulation for the 
manufacture of products for export to one of the countries referred to in Articles 3(2) 
and 4(2), or 
– the products may be re-exported from the country of destination to one of the 
countries referred to in Articles 3(2) and 4(2). 
4. An invoice declaration EUR-MED shall contain one of the following statements in 
English: 
– if origin has been obtained by application of cumulation with materials originating in 
one or more of the countries referred to in Articles 3 and 4: "CUMULATION APPLIED WITH ……" (name of the country/countries) 
– if origin has been obtained without application of cumulation with materials 
originating in one or more of the countries referred to in Articles 3 and 4: 
"NO CUMULATION APPLIED" 
5. The exporter making out an invoice declaration or an invoice declaration EUR-MED shall 
be prepared to submit at any time, at the request of the customs authorities of the exporting 
country, all appropriate documents proving the originating status of the products concerned 
as well as the fulfilment of the other requirements of this Protocol. L 410/40 EN Official Journal of the European Union 30.12.2006
6. An invoice declaration or an invoice declaration EUR-MED shall be made out by the 
exporter by typing, stamping or printing on the invoice, the delivery note or another 
commercial document, the declaration, the text of which appears in Annexes IVa and b, 
using one of the linguistic versions set out in these Annexes and in accordance with the 
provisions of the national law of the exporting country. If the declaration is handwritten, it 
shall be written in ink in printed characters. 
7. Invoice declarations and invoice declarations EUR-MED shall bear the original signature 
of the exporter in manuscript. However, an approved exporter within the meaning of Article 23 shall not be required to sign such declarations provided that he gives the 
customs authorities of the exporting country a written undertaking that he accepts full 
responsibility for any invoice declaration which identifies him as if it had been signed in 
manuscript by him. 
8. An invoice declaration or an invoice declaration EUR-MED may be made out by the 
exporter when the products to which it relates are exported, or after exportation on 
condition that it is presented in the importing country at the latest two years after the 
importation of the products to which it relates. 30.12.2006 EN Official Journal of the European Union L 410/41
Article 23 
Approved exporter 
1. The customs authorities of the exporting country may authorise any exporter (hereinafter 
referred to as "approved exporter"), who makes frequent shipments of products under the 
Agreement to make out invoice declarations or invoice declarations EUR-MED 
irrespective of the value of the products concerned. An exporter seeking such 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 Protocol. 
2. The customs authorities may grant the status of approved exporter subject to any 
conditions which they consider appropriate. 
3. The customs authorities shall grant to the approved exporter a customs authorisation 
number which shall appear on the invoice declaration or on the invoice declaration 
EUR-MED. 
4. The customs authorities shall monitor the use of the authorisation by the approved 
exporter. 
5. The customs authorities may withdraw the authorisation at any time. They shall do so 
where the approved exporter no longer offers the guarantees referred to in paragraph 1, no 
longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use 
of the authorisation. L 410/42 EN Official Journal of the European Union 30.12.2006
Article 24 
Validity of proof of origin 
1. A proof of origin shall be valid for four months from the date of issue in the exporting 
country and shall be submitted within the said period to the customs authorities of the 
importing country. 
2. Proofs of origin which are submitted to the customs authorities of the importing country 
after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by 
the final date set is due to exceptional circumstances. 
3. In other cases of belated presentation, the customs authorities of the importing country may 
accept the proofs of origin where the products have been submitted before the said final 
date. 
Article 25 
Submission of proof of origin 
Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a 
translation of a proof of origin and may also require the import declaration to be accompanied by a 
statement from the importer to the effect that the products meet the conditions required for the 
implementation of the Agreement. 30.12.2006 EN Official Journal of the European Union L 410/43
Article 26 
Importation by instalments 
Where, at the request of the importer and on the conditions laid down by the customs authorities of 
the importing country, dismantled or non-assembled products within the meaning of General 
Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or headings 7308 
and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such 
products shall be submitted to the customs authorities upon importation of the first instalment. 
Article 27 
Exemptions from proof of origin 
1. Products sent as small packages from private persons to private persons or forming part of 
travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of 
trade and have been declared as meeting the requirements of this Protocol and where there 
is no doubt as to the veracity of such a declaration. In the case of products sent by post, this 
declaration can be made on customs declaration CN22/CN23 or on a sheet of paper 
annexed to that document. 
2. Imports which are occasional and consist solely of products for the personal use of the 
recipients or travellers or their families shall not be considered as imports by way of trade 
if it is evident from the nature and quantity of the products that no commercial purpose is 
in view. L 410/44 EN Official Journal of the European Union 30.12.2006
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 28 
Supporting documents 
The documents referred to in Articles 17(3) and 22(5) used for the purpose of proving that products covered by a movement certificate EUR.1 or EUR-MED or an invoice declaration or invoice declaration EUR-MED may be considered as products originating in the Community, in Bulgaria or 
in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this 
Protocol may consist inter alia of the following: 
(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods 
concerned, contained for example in his accounts or internal bookkeeping; 
(b) documents proving the originating status of materials used, issued or made out in the 
Community or in Bulgaria where these documents are used in accordance with national 
law; 
(c) documents proving the working or processing of materials in the Community or in 
Bulgaria, issued or made out in the Community or in Bulgaria, where these documents are 
used in accordance with national law; 30.12.2006 EN Official Journal of the European Union L 410/45
(d) movement certificates EUR.1 or EUR-MED or invoice declarations or invoice declarations 
EUR-MED proving the originating status of materials used, issued or made out in the 
Community or in Bulgaria in accordance with this Protocol, or in one of the other countries 
referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the 
rules in this Protocol; 
(e) appropriate evidence concerning working or processing undergone outside the Community 
or Bulgaria by application of Article 12, proving that the requirements of that Article have been satisfied. 
Article 29 
Preservation of proof of origin and supporting documents 
1. The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall 
keep for at least three years the documents referred to in Article 17(3). 
2. The exporter making out an invoice declaration or invoice declaration EUR-MED shall 
keep for at least three years a copy of this invoice declaration as well as the documents 
referred to in Article 22(5). 
3. The customs authorities of the exporting country issuing a movement certificate EUR.1 or 
EUR-MED shall keep for at least three years the application form referred to in 
Article 17(2). 
4. The customs authorities of the importing country shall keep for at least three years the 
movement certificates EUR.1 and EUR-MED and the invoice declarations and invoice 
declarations EUR-MED submitted to them. L 410/46 EN Official Journal of the European Union 30.12.2006
Article 30 
Discrepancies and formal errors 
1. The discovery of slight discrepancies between the statements made in the proof of origin 
and those made in the documents submitted to the customs office for the purpose of 
carrying out the formalities for importing the products shall not ipso facto render the proof 
of origin null and void if it is duly established that this document does correspond to the 
products submitted. 
2. Obvious formal errors such as typing errors on a proof of origin should not cause this 
document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document. 
Article 31 
Amounts expressed in euro 
1. For the application of the provisions of Article 22(1)(b) and Article 27(3) in cases where 
products are invoiced in a currency other than euro, amounts in the national currencies of 
the Member States of the Community, of Bulgaria and of the other countries referred to in 
Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by 
each of the countries concerned. 
2. A consignment shall benefit from the provisions of Article 22(1)(b) or Article 27(3) by 
reference to the currency in which the invoice is drawn up, according to the amount fixed 
by the country concerned. 30.12.2006 EN Official Journal of the European Union L 410/47
3. The amounts to be used in any given national currency shall be the equivalent in that 
currency of the amounts expressed in euro as at the first working day of October each year. 
The amounts shall be communicated to the Commission of the European Communities by 
15 October and shall apply from 1 January the following year. The Commission of the 
European Communities shall notify all countries concerned of the relevant amounts. 
4. A country may round up or down the amount resulting from the conversion into its 
national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5%. A country may retain 
unchanged its national currency equivalent of an amount expressed in euro if, at the time of 
the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to 
any rounding-off, results in an increase of less than 15% in the national currency 
equivalent. The national currency equivalent may be retained unchanged if the conversion 
were to result in a decrease in that equivalent value. 
5. The amounts expressed in euro shall be reviewed by the Association Committee at the 
request of the Community or of Bulgaria. When carrying out this review, the Association 
Committee shall consider the desirability of preserving the effects of the limits concerned 
in real terms. For this purpose, it may decide to modify the amounts expressed in euro. L 410/48 EN Official Journal of the European Union 30.12.2006
TITLE VI 
 
ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION 
Article 32 
Mutual assistance 
1. The customs authorities of the Member States of the Community and of Bulgaria shall 
provide each other, through the Commission of the European Communities, with specimen 
impressions of stamps used in their customs offices for the issue of movement certificates 
EUR.1 and EUR-MED, and with the addresses of the customs authorities responsible for 
verifying those certificates, invoice declarations and invoice declarations EUR-MED. 
2. In order to ensure the proper application of this Protocol, the Community and Bulgaria 
shall assist each other, through the competent customs administrations, in checking the 
authenticity of the movement certificates EUR.1 and EUR-MED, the invoice declarations 
and the invoice declarations EUR-MED and the correctness of the information given in 
these documents. 
Article 33 
Verification of proofs of origin 
1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the 
customs authorities of the importing country have reasonable doubts as to the authenticity 
of such documents, the originating status of the products concerned or the fulfilment of the 
other requirements of this Protocol. 30.12.2006 EN Official Journal of the European Union L 410/49
2. For the purposes of implementing paragraph 1, the customs authorities of the importing 
country shall return the movement certificate EUR.1 or EUR-MED and the invoice, if it 
has been submitted, the invoice declaration or the invoice declaration EUR-MED, or a 
copy of these documents, to the customs authorities of the exporting country giving, where 
appropriate, the reasons for the request for verification. Any documents and information 
obtained suggesting that the information given on the proof of origin is incorrect shall be 
forwarded in support of the request for verification. 
3. The verification shall be carried out by the customs authorities of the exporting country. 
For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. 
4. If the customs authorities of the importing country decide to suspend the granting of 
preferential treatment to the products concerned while awaiting the results of the 
verification, release of the products shall be offered to the importer subject to any 
precautionary measures judged necessary. 
5. The customs authorities requesting the verification shall be informed of the results thereof 
as soon as possible. These results shall indicate clearly whether the documents are 
authentic and whether the products concerned may be considered as products originating in 
the Community, in Bulgaria or in one of the other countries referred to in Articles 3 and 4 
and fulfil the other requirements of this Protocol. L 410/50 EN Official Journal of the European Union 30.12.2006
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 34 
Dispute settlement 
Where disputes arise in relation to the verification procedures of Article 33 which cannot be settled 
between the customs authorities requesting verification and the customs authorities responsible for 
carrying out this verification or where they raise a question as to the interpretation of this Protocol, 
they shall be submitted to the Association Committee. 
In all cases, the settlement of disputes between the importer and the customs authorities of the 
importing country shall take place under the legislation of that country. 
Article 35 
Penalties 
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for 
products. 30.12.2006 EN Official Journal of the European Union L 410/51
Article 36 
Free zones 
1. The Community and Bulgaria 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 Community or in 
Bulgaria are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate 
EUR.1 or EUR-MED at the exporter's request, if the treatment or processing undergone 
complies with the provisions of this Protocol. L 410/52 EN Official Journal of the European Union 30.12.2006
TITLE VII 
 
CEUTA AND MELILLA 
Article 37 
Application of the Protocol 
1. The term "Community" used in Article 2 does not cover Ceuta and Melilla. 
2. Products originating in Bulgaria, when imported into Ceuta or Melilla, shall enjoy in all 
respects the same customs regime as that which is applied to products originating in the 
customs territory of the Community under Protocol 2 of the Act of Accession of the 
Kingdom of Spain and the Portuguese Republic to the European Communities. Bulgaria 
shall grant to imports of products covered by the Agreement and originating in Ceuta and 
Melilla the same customs regime as that which is granted to products imported from and 
originating in the Community. 
3. For the purpose of applying paragraph 2 concerning products originating in Ceuta and 
Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out 
in Article 38. 
Article 38 
Special conditions 
1. Providing they have been transported directly in accordance with Article 13, the following 
shall be considered as: 30.12.2006 EN Official Journal of the European Union L 410/53
(1) products originating in Ceuta and Melilla: 
(a) products wholly obtained in Ceuta and Melilla; 
(b) products obtained in Ceuta and Melilla in the manufacture of which products 
other than those referred to in (a) are used, provided that: (i) the said products have undergone sufficient working or processing within 
the meaning of Article 6; 
or that (ii) those products originate in Bulgaria or in the Community, provided that 
they have been submitted to working or processing which goes beyond 
the operations referred to in Article 7. 
(2) products originating in Bulgaria: 
(a) products wholly obtained in Bulgaria; 
(b) products obtained in Bulgaria, in the manufacture of which products other than 
those referred to in (a) are used, provided that: (i) the said products have undergone sufficient working or processing within 
the meaning of Article 6; 
or that 
(ii) those products originate in Ceuta and Melilla or in the Community, 
provided that they have been submitted to working or processing which 
goes beyond the operations referred to in Article 7. L 410/54 EN Official Journal of the European Union 30.12.2006
2. Ceuta and Melilla shall be considered as a single territory. 
3. The exporter or his authorised representative shall enter "Bulgaria" and "Ceuta and 
Melilla" in Box 2 of movement certificates EUR.1 or EUR-MED or on invoice 
declarations or on invoice declarations EUR-MED. In addition, in the case of products 
originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates 
EUR.1 or EUR-MED or on invoice declarations or on invoice declarations EUR-MED. 
4. The Spanish customs authorities shall be responsible for the application of this Protocol in 
Ceuta and Melilla. 30.12.2006 EN Official Journal of the European Union L 410/55
TITLE VIII 
 
FINAL PROVISIONS 
Article 39 
Amendments to the Protocol 
The Association Council may decide to amend the provisions of this Protocol. 
Article 40 
Transitional provision for goods in transit or storage 
The provisions of the Agreement may be applied to goods which comply with the provisions of this 
Protocol and which on the date of entry into force of this Protocol are either in transit or are in the 
Community or in Bulgaria in temporary storage in customs warehouses or in free zones, subject to 
the submission to the customs authorities of the importing country, within four months of the said 
date, of a movement certificate EUR.1 or EUR-MED issued retrospectively by the customs 
authorities of the exporting country together with the documents showing that the goods have been 
transported directly in accordance with Article 13. L 410/56 EN Official Journal of the European Union 30.12.2006
ANNEX I 
INTRODUCTORY NOTES TO THE LIST IN ANNEX II 
Note 1: 
The list sets out the conditions required for all products to be considered as sufficiently worked or 
processed within the meaning of Article 6 of the Protocol. 
Note 2: 
2.1. The first two columns in the list describe the product obtained. The first column gives the 
heading number or chapter number used in the Harmonised System and the second column 
gives the description of goods used in that system for that heading or chapter. For each 
entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, 
the entry in the first column is preceded by an "ex", this signifies that the rules in column 3 
or 4 apply only to the part of that heading as described in column 2. 
2.2. Where several heading numbers are grouped together in column 1 or a chapter number is 
given and the description of products in column 2 is therefore given in general terms, the 
adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, 
are classified in headings of the chapter or in any of the headings grouped together in 
column 1. 
2.3. Where there are different rules in the list applying to different products within a heading, 
each indent contains the description of that part of the heading covered by the adjacent 
rules in column 3 or 4. 30.12.2006 EN Official Journal of the European Union L 410/57
2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, 
the exporter may opt to apply either the rule set out in column 3 or that set out in column 4. 
If no origin rule is given in column 4, the rule set out in column 3 is to be applied. 
Note 3: 
3.1. The provisions of Article 6 of the Protocol, concerning products having acquired 
originating status which are used in the manufacture of other products, shall  apply, 
regardless of whether this status has been acquired inside the factory where these products 
are used or in another factory in a contracting party. 
Example: 
An engine of heading 8407, for which the rule states that the value of the non-originating 
materials which may be incorporated may not exceed 40% of the ex-works price, is made 
from "other alloy steel roughly shaped by forging" of heading ex 7224. 
If this forging has been forged in the Community  from a non-originating ingot, it has 
already acquired originating status by virtue of the rule for heading ex 7224 in the list. The 
forging can then count as originating in the value-calculation for the engine, regardless of 
whether it was produced in the same factory or in another factory in the Community. The 
value of the non-originating ingot is thus not taken into account when adding up the value 
of the non-originating materials used. L 410/58 EN Official Journal of the European Union 30.12.2006
3.2. The rule in the list represents the minimum amount of working or processing required, and 
the carrying-out of more working or processing also confers originating status; conversely, 
the carrying-out of less working or processing cannot confer originating status. Thus, if a 
rule provides that non-originating material, at a certain level of manufacture, may be used, 
the use of such material at an earlier stage of manufacture is allowed, and the use of such 
material at a later stage is not. 
3.3. Without prejudice to Note 3.2, where a rule uses the expression "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. 
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. 30.12.2006 EN Official Journal of the European Union L 410/59
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. L 410/60 EN Official Journal of the European Union 30.12.2006
Note 4: 
4.1. The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic 
fibres. It is restricted to the stages before spinning takes place, including waste, and, unless 
otherwise specified, includes fibres which have been carded, combed or otherwise 
processed, but not spun. 
4.2. The term "natural fibres" includes horsehair of heading 0503, silk of headings 5002 
and 5003, as well as wool fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 
to 5305. 
4.3. The terms "textile pulp", "chemical materials" and "paper-making materials" are used in 
the list to describe the materials, not classified in Chapters 50 to 63, which can be used to 
manufacture artificial, synthetic or paper fibres or yarns. 
4.4. The term "man-made staple fibres" is used in the list to refer to synthetic or artificial 
filament tow, staple fibres or waste, of headings 5501 to 5507. 
Note 5: 
5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out 
in column 3 shall not be applied to any basic textile materials used in the manufacture of 
this product and which, taken together, represent 10% or less of the total weight of all the 
basic textile materials used. (See also Notes 5.3 and 5.4.) 
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products 
which have been made from two or more basic textile materials. 30.12.2006 EN Official Journal of the European Union L 410/61
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, L 410/62 EN Official Journal of the European Union 30.12.2006
– 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. 30.12.2006 EN Official Journal of the European Union L 410/63
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. L 410/64 EN Official Journal of the European Union 30.12.2006
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. 30.12.2006 EN Official Journal of the European Union L 410/65
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; 
(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; L 410/66 EN Official Journal of the European Union 30.12.2006
(b) redistillation by a very thorough fractionation process; 
(c) cracking; 
(d) reforming; 
(e) extraction by means of selective solvents; 
(f) the process comprising all of the following operations: processing with concentrated 
sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; 
decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite; 
(g) polymerisation; 
(h) alkylation; 
(ij) isomerisation; 
(k) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, 
resulting in a reduction of at least 85% of the sulphur content of the products 
processed (ASTM D 1266-59 T method); 
(l) in respect of products of heading 2710 only, deparaffining by a process other than 
filtering; 30.12.2006 EN Official Journal of the European Union L 410/67
(m) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a 
pressure of more than 20 bar and a temperature of more than 250°C, with the use of a 
catalyst, other than to effect desulphurisation, when the hydrogen constitutes an 
active element in a chemical reaction. The further treatment, with hydrogen, of 
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; 
(n) 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; 
(o) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, 
treatment by means of a high-frequency electrical brush discharge; 
(p) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat 
wax, paraffin wax containing by weight less than 0,75% of oil) of heading ex 2712 
only, de-oiling by fractional crystallisation. 
7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple 
operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, 
marking, obtaining a sulphur content as a result of mixing products with different 
sulphur contents, or any combination of these operations or like operations, do not confer 
origin. L 410/68 EN Official Journal of the European Union 30.12.2006
ANNEX II 
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT 
ON NON-ORIGINATING MATERIALS 
IN ORDER FOR THE PRODUCT MANUFACTURED 
TO OBTAIN ORIGINATING STATUS 
 
The products mentioned in the list may not be all covered by the Agreement. It is, therefore, 
necessary to consult the other parts of the Agreement. 30.12.2006 EN Official Journal of the European Union L 410/69
HS head ing Descript ion of prod uct Working or processing,  carr ied ou t on  non-origi na ti ng ma terials, whi ch  
confers origina ti ng st at us 
(1) (2) (3) or (4) 
Ch ap ter 1 Li ve animals A ll the an imals of C ha p ter 1 s hall 
be wholl y obtai ned  
Ch ap ter 2 Meat an d ed i ble meat offal Ma nuf ac ture i n whi ch  all the 
materials of C ha p ters 1 an d 2 used 
are whol l y obtained  
Ch ap ter 3 Fish a nd  crus ta ceans , molluscs 
an d ot her aq u at ic invertebrates Ma nuf ac ture i n whi ch  all the 
materials of C ha p ter 3 used are whol l y obtaine d  
ex Cha pter 4 Dairy produce;  b irds'  eggs; 
na tural honey; edible prod uc ts of an imal origi n, not elsewher e specified  or i nclu ded;  except for: Ma nuf ac ture i n whi ch  all the 
materials of C ha p ter 4 used are 
whol l y obtaine d  
04 0 3 Bu ttermilk,  c urdled m ilk an d 
cream, yoghurt, keph ir a n d ot her fermented or aci dif ied m ilk a n d 
cream, whether or not 
concen trated  or con ta in ing a dded  sugar or ot her sw eetening mat ter 
or flavoured or conta in ing ad ded  
fruit , nu ts or cocoa Ma nuf ac ture i n whi ch: 
- all the ma terials of C ha pter 4  used  
are whol l y obtained , 
- all the frui t ju ice (except th at of 
pi neap ple, lime or grapefruit) of 
head ing 2 00 9 used is origi na ti ng, 
an d 
- the value of all the m aterials of 
Ch ap ter 1 7 used does not exceed 30 % of t he ex-w orks price of t he 
produ ct  
ex Cha pter 5 Produc ts of a nim al origin , not 
els e wher e specified or in clu ded;  except for: Ma nuf ac ture i n whi ch  all the 
materials of C ha p ter 5 used are 
whol l y obtaine d  
ex 050 2 Prepared p igs', hogs' or boars' 
bristles a nd  h air Cleani ng, dis infect i ng, sorti ng a n d straig hten ing of bristles a nd  h air  
Ch ap ter 6 Li ve tre es and  ot her plan ts;  b ulbs,  
roots an d the li ke; c ut  flo wers and ornament al foliage Ma nuf ac ture i n whi ch: 
- all the ma terials of C ha pter 6  used  
are whol l y obtained , an d 
- the value of all the m aterials used 
does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct  
Ch ap ter 7 Edi ble veg etables an d certai n 
roots an d tu bers Ma nuf ac ture i n whi ch  all the 
materials of C ha p ter 7 used are 
whol l y obtaine d  L 410/70 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
Ch ap ter 8 Edi ble frui t a n d nu ts;  peel of 
citr us fru its  or melons Ma nuf ac ture i n whi ch: 
- all the frui t an d n uts used are 
whol l y obtaine d, an d 
- the value of all the m aterials of 
Ch ap ter 1 7 used does not exceed 
30 % of t he value of t he ex- works 
price of t he pro du ct  
ex Cha pter 9 Coffee, tea, maté a n d s pi ces; 
except for: Ma nuf ac ture i n whi ch  all the materials of C ha p ter 9 used are 
whol l y obtaine d  
09 0 1 Coffee, whether or not roasted  or 
decaffeina ted;  coffee hus ks a n d ski ns;  coffee subst it u tes 
cont ai ni ng coffee in any proportio n Ma nuf ac ture from ma terials of any head ing  
09 0 2 Tea, whether or not flavoured Ma nuf ac ture from ma terials of any 
head ing  
ex 091 0 Mixt ures of sp ices Ma nuf ac ture from ma terials of any 
head ing  
Ch ap ter 1 0 Cereals Ma nuf ac ture i n whi ch  all the 
materials of C ha p ter 10  use d are 
whol l y obtaine d  
ex Cha pter 1 1 Produc ts of t he milling i nd ustry; 
malt; s tarc hes; i nuli n;  wheat 
gluten; except  for: Ma nuf ac ture i n whi ch  all the cereals, edible veg etables, roots an d tu bers of head ing 0 71 4 or fr uit  u sed 
are whol l y obtained  
ex 110 6 F lour, meal an d powder of the 
dried,  shelled leguminous veg etables of headi ng 07 1 3 Dr ying a nd  milling of legumi nous 
veg etables of headi ng 07 0 8  
Ch ap ter 1 2 Oil seeds an d oleaginous  frui ts;  
miscellaneous grai ns, seeds an d 
fruit ; i n du stri al or medic i nal 
plan ts;  straw a nd  fodder Ma nuf ac ture i n whi ch  all the materials of C ha p ter 12  use d are 
whol l y obtaine d  
13 0 1 Lac; nat ural gu ms, resi ns, 
gum-resins a n d oleoresins (for example, balsams) Ma nuf ac ture i n whi ch  t he value of 
all the ma terials of head i ng 1 3 01  
used does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct  
13 0 2 Veg etable saps  a nd  extracts ; 
pecti c s u bsta n ces, pec ti na tes a nd  
pecta tes; agar-agar a n d ot her 
muc ilages an d th ic keners, whether or not modif ied, derived 
from ve getable produ cts:   30.12.2006 EN Official Journal of the European Union L 410/71
(1) (2) (3) or (4) 
 - Mu cilages a nd  t hi ckeners, 
modified , derived from 
veg etable produ cts Ma nuf ac ture from non-mo difie d 
muc ilages an d th ic keners  
 - Other Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
Ch ap ter 1 4 Veg etable plai ti ng ma terials; 
veg etable produ cts  not  else wher e specified  or i nclu ded Ma nuf ac ture i n whi ch  all the 
materials of C ha p ter 14  use d are 
whol l y obtaine d  
ex Cha pter 1 5 Animal or veg etable fats an d oils 
an d their cleavage produc ts;  
prepared ed ible fats ; an imal or 
veg etable wax es; except for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
15 0 1 Pig fat ( in clu di ng lard) an d 
poultry fat, ot her t ha n t h at of 
head ing 0 20 9 or 15 0 3:   
 - Fats from bones or waste Ma nuf ac ture from ma terials of any 
head ing,  except t hose of h e a di n g  02 03 , 020 6 o r  02 07  o r  
bones of hea di ng 05 0 6  
 - Other Ma nuf ac ture from meat or ed ible 
offal of s wine of headi ng 02 0 3 or 02 06  or of meat an d ed ible offal of poultry of headi ng 0 2 07  
15 0 2 Fats of bovine a ni mals, s heep or 
goats, ot her th an  t hose of head ing 1 50 3   
 - Fats from bones or waste Ma nuf ac ture from ma terials of any 
head ing,  except t hose of h e a di n g  02 01 , 020 2,  0 204  o r  020 6 
or bones of hea di ng 0 5 06  
 - Other Ma nuf ac ture i n whi ch  all the 
materials of C ha p ter 2 used are whol l y obtaine d  
15 0 4 Fats an d oils an d their fra ct ions , 
of fish or mar ine m ammals,  whether or not refined, b ut  not  
chemi cally modified:   
 - Solid fract ions   Ma nuf ac ture from ma terials of any 
head ing,  i nclu di ng ot her materi als of headi ng 15 0 4  L 410/72 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
 - Other Ma nuf ac ture i n whi ch  all the 
materials of C ha p ters 2 an d 3 used 
are whol l y obtained  
ex 150 5 Refined la nolin Ma nuf ac ture from cru de woo l 
grease of heading 15 0 5  
1 506  O t h e r  an i ma l  f a t s an d o i l s  an d 
their fra ct ions,  whether or not 
refined, bu t not chemi cally modified:   
 - Solid fract ions Ma nuf ac ture from ma terials of any 
head ing,  i nclu di ng ot her materi als of headi ng 15 0 6  
 - Other Ma nuf ac ture i n whi ch  all the 
materials of C ha p ter 2 used are 
whol l y obtaine d  
15 0 7 to 1 51 5 Veg etable oils an d their fra ct ions:   
 - So ya, ground  n u t, palm,  copr a, 
palm kernel, ba bass u,  t ung a nd  
oiti cic a oil, myrtl e wax and Jap an  wax, fractio ns of jo joba  
oil an d oils for tec hn ic al or 
in du stri al uses ot her th a n t he man ufac t ure of foodstuffs for 
hum a n co nsum p tion Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
 - Solid fract ions , except for t ha t 
of jojoba o il Ma nuf ac ture from other ma terials 
of headi ngs 15 0 7 to 1 5 15  
 - Other Ma nuf ac ture i n whi ch  all the 
veg etable materials used are wholl y obta ined  
15 1 6 Animal or veg etable fats an d oils 
an d their fra ct ions,  p artly or whol l y h ydrogenated, i n ter-
esterified, re-esterified or 
elaidi nised , whether or not refined, bu t not f urt her prepared Ma nuf ac ture i n whi ch: 
- all the ma terials of C ha pter 2  used  
are whol l y obtained , an d 
- all the vegetable materials used  
are whol l y obtained . Howev er, 
materials of hea di ngs 15 0 7, 1 50 8,  
15 1 1 a n d 15 1 3 m ay be used  30.12.2006 EN Official Journal of the European Union L 410/73
(1) (2) (3) or (4) 
15 1 7 Margari ne; ed ible mixt ures or 
prepara tions  of a nim al or 
veg etable fats or oils or of 
fractio ns of different fats  or oils of this  C ha p ter, other t ha n ed i ble 
fats or oils or t heir frac tio ns of 
head ing 1 51 6  Ma nuf ac ture i n whi ch: 
- all the ma terials of C ha pters 2  
an d 4 used are whol l y obtai ned, 
an d 
- all the vegetable materials used  
are whol l y obtained . Howev er, materials of hea di ngs 15 0 7, 1 50 8,  15 1 1 a n d 15 1 3 m ay be used  
Ch ap ter 1 6 Preparatio ns of meat , of fis h or of 
crust acea ns, molluscs or other aq ua ti c i nvertebrates Ma nuf ac ture: 
- from anim als of C ha pter 1 , an d/or 
- in whi c h all t he materi als of 
Ch ap ter 3 used are whol l y 
obta ined  
ex Cha pter 1 7 Sugars a n d s ugar co nfectionery; 
except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex 170 1 Ca ne or beet sugar an d 
chemi cally pure sucrose, i n solid  form, cont ai ni ng a d ded flavouring or colouring m at ter  Ma nuf ac ture i n whi ch  t he value of 
all the ma terials of C ha pter 1 7 used 
does not exceed 3 0%  of t he ex- w orks pri ce of the produ ct  
17 0 2 Other sugars , i ncl ud ing 
chemi cally pure lactose, maltose, glucose and  fruc tose, i n solid  
form; sugar syrups not con ta in ing 
ad ded flavouri ng or colouring mat ter; art ific ial honey, whether 
or not m ixed with na t ural ho ney; 
caramel:   
 - Chemi cally -pure maltose an d 
fructose Ma nuf ac ture from ma terials of any 
head ing,  i nclu di ng ot her materi als 
of headi ng 17 0 2  
 - Other sugars  i n solid  form, 
cont ai ni ng a d ded flavouri ng or colouring ma tter Ma nuf ac ture i n whi ch  t he value of 
all the ma terials of C ha pter 1 7 used 
does not exceed 3 0%  of t he ex- w orks pri ce of the produ ct  
 - Other Ma nuf ac ture i n whi ch  all the 
materials used are origina ti ng  
ex 170 3 Molasses resulting from t he 
extraction  or refini ng of sugar , cont ai ni ng a d ded flavouri ng or 
colouring ma tter Ma nuf ac ture i n whi ch  t he value of all the ma terials of C ha pter 1 7 used 
does not exceed 3 0%  of t he 
ex- w orks pri ce of the produ ct  L 410/74 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
17 0 4 Sugar co nfectionery (inclu di ng 
white chocolate), not con tai n ing 
cocoa Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials of C ha p ter 17  use d does 
not exceed 3 0%  of the ex-wo rks 
price of t he pro du ct  
Ch ap ter 1 8 Cocoa a n d co coa prepara tions Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials of C ha p ter 17  use d does not exceed 3 0%  of the ex-wo rks price of t he pro du ct  
19 0 1 Malt extra ct ; food prepara tions  of 
flour, groats, meal, st arc h or malt  extract, not con ta in ing cocoa or cont ai ni ng less th an  4 0 % by 
w eight of cocoa  calc ulated  on a 
totally defatted b asis , not els e wher e specified or in clu ded;  
food prepara tio ns of goods of 
h e a di n g s  04 01  t o  040 4,  n o t  cont ai ni ng cocoa  or con ta in ing 
less tha n 5% by w eight of cocoa  
calcula ted on  a  tot all y defatted bas is, not elsewher e specified or 
in cluded:   
 - Malt extra ct Ma nuf ac ture from cereals of 
Ch ap ter 1 0  
 - Other Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials of C ha p ter 17  use d does 
not exceed 3 0%  of the ex-wo rks price of t he pro du ct  
19 0 2 Pasta , whether or not cooked or 
stuffed (with  meat  or other 
subs ta nces) or ot herwise 
prepared, su ch  as s p aghett i, macaron i,  noodles, lasag ne, 
gnocch i,  ravioli, ca nnelloni; 
cousco us, whether or not  prepared:   30.12.2006 EN Official Journal of the European Union L 410/75
(1) (2) (3) or (4) 
 - Cont ai ni ng 20 % or less by 
w eight of meat,  meat  offal, fish , 
crust acea ns or molluscs Ma nuf ac ture i n whi ch  all the cereals 
an d derivatives (except dur um 
wheat an d its  derivat ives) used are 
whol l y obtaine d  
 - Cont ai ni ng more t ha n 20 % by 
w eight of meat,  meat  offal, fish , 
crust acea ns or molluscs Ma nuf ac ture i n whi ch: 
- all the cereals an d t heir 
derivatives (except dur um wheat 
an d its derivat ives) used are whol l y obtaine d, an d 
- all the ma terials of C ha pters 2  
an d 3 used are whol l y obtai ned  
19 0 3 Tapioca  a nd  su bs ti tu tes t herefor e 
prepared from st arc h, in  t he form of flakes, grains , pearls, sift ings 
or similar forms Ma nuf ac ture from ma terials of any head ing,  except pota to st arch  of 
head ing 1 10 8  
19 0 4 Prepared foods obt ai ned by the 
sw el ling or roasti ng of cereals or 
cereal produc ts (for example, 
corn flakes); cereals (other tha n maize (corn)) i n grai n form or i n 
the form of flakes or other 
wo rked grains  (except flour, groats an d meal), pre-cooked or 
otherwise prepared, not  else wher e 
specified  or i nclu ded Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hose of headi ng 18 0 6, 
- in whi c h all t he cereals and  flour 
(except dur um wheat  a nd  Ze a 
in du ra ta  ma ize, an d their 
derivatives) used  are wholl y 
obta ined , a n d 
- in whi c h t he value of all the 
materials of C ha p ter 17  use d does not exceed 3 0%  of the ex-wo rks 
price of t he pro du ct  
1 905  B r e a d ,  pa s t r y ,  c ak e s ,  bi s cui t s  a nd  
other ba kers' wares, whether or 
not cont ai ni ng co coa; commu n ion 
waf ers, empty cac hets of a ki n d sui ta ble for pharm aceu tic al use, 
sealing wafers, rice pa per an d 
similar prod uct s Ma nuf ac ture from ma terials of any head ing,  except t hose of C ha pter 1 1  
ex Cha pter 2 0 Preparatio ns of vegetables, fruit , 
nu ts or ot her par ts of plan ts; except for: Ma nuf ac ture i n whi ch  all the fru it , 
nu ts or vegetables used are wholl y 
obta ined  
ex 200 1 Yams, sweet potatoes a n d si milar 
edible p arts of plan ts co nt ai ni ng 
5% or more by weight of starc h, 
prepared or preserv ed by vinegar or acetic  a ci d Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
ex 200 4 an d ex 200 5 Potatoes i n t he form of flour, meal or flakes, prepared or preserv ed otherwise tha n by 
vinegar or aceti c aci d Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  L 410/76 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
20 0 6 Veg etables, frui t, n uts , fru it- peel 
an d ot her par ts of plan ts, 
preserv ed by sugar (dra i ned, 
glacé or cr ystallized) Ma nuf ac ture i n whi ch  t he value of all the ma terials of C ha pter 1 7 used 
does not exceed 3 0%  of t he 
ex- w orks pri ce of the produ ct  
20 0 7 Jams, fr ui t jellies, marmala des, 
fruit  or n ut p urée and  fru it or nu t 
pas tes, ob tai ned by cooki ng, 
whether or not con ta in ing a dded  sugar or ot her sw eetening mat ter Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials of C ha p ter 17  use d does 
not exceed 3 0%  of the ex-wo rks 
price of t he pro du ct  
ex 200 8 - Nuts,  no t co nta i ni ng a dde d 
sugar or sp iri ts Ma nuf ac ture i n whi ch  t he value of 
all the origin at ing n uts  a nd  oil seeds 
o f  h e a d in g s  0 801 ,  08 02  an d 12 02  
to 1 20 7 used  exceeds 60 % of t he 
ex- w orks pri ce of the produ ct  
 - Peanu t bu tter; m ixt ures based  
on cereals; p alm hearts ; m aize (corn) Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
 - Other except for frui t a n d nu ts 
cooked ot herwise than by 
steami ng or boili ng i n water, not cont ai ni ng a d ded s ugar, 
froz en Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials of C ha p ter 17  use d does 
not exceed 3 0%  of the ex-wo rks price of t he pro du ct  
20 0 9 Fruit j ui ces (in clu di ng grape 
must) a nd  vegetable juices,  unfermented an d not  con ta in i ng 
ad ded s pir it,  whether or not 
cont ai ni ng a d ded s ugar or ot her sw eetening mat ter Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials of C ha p ter 17  use d does 
not exceed 3 0%  of the ex-wo rks 
price of t he pro du ct  
ex Cha pter 2 1 Mis cellaneous edible 
prepara tions ; except  for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
21 0 1 Extrac ts, essences a n d 
concen trates,  of coffee, tea or maté a n d prep arat ions  with a bas is of t hese prod uct s or with a 
bas is of coffee, tea or maté;  
roasted c hi cory and ot her roasted coffe e subs ti tu tes, a n d extrac ts, 
essences an d co ncen trates thereof Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h all t he c hicory used i s 
whol l y obtaine d  30.12.2006 EN Official Journal of the European Union L 410/77
(1) (2) (3) or (4) 
21 0 3 Sauces an d prepara tio ns therefor; 
mixed con d iments  a nd  mixed 
seasonings ; m ust ard flour an d 
meal an d prep ared m ust ard:   
 - Sauces an d prepara tio ns 
therefor; mixed con di ments a nd  
mixed seasoni ngs Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . 
Ho we ver, mustar d flour or meal or 
prepared m ust ard  may be used  
 - Mus tar d flour a n d meal a nd  
prepared m ust ard   Ma nuf ac ture from ma terials of any 
head ing  
ex 210 4 Soups an d brot hs a n d 
prepara tions  t herefor  Ma nuf ac ture from ma terials of any 
head ing,  except prepared or 
preserv ed veg etables of 
head ings 2 00 2 to 2 0 05  
21 0 6 Fo od prepara tio ns not else where 
specified  or i nclu ded Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials of C ha p ter 17  use d does 
not exceed 3 0%  of the ex-wo rks 
price of t he pro du ct  
ex Cha pter 2 2 Beverag es, spiri ts an d v inegar; 
except for: Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h all t he grapes or 
materials derived from grapes 
used are whol l y obtai ned  
22 0 2 Waters, incl ud ing mi neral waters 
an d aera ted waters, con ta in i ng 
ad ded s ugar or ot her swe etening 
mat ter or flavoured, an d ot her 
non-alcoholic  beverages, not in clud ing fr ui t or vegetable jui ces 
of headi ng 20 0 9 Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, 
- in whi c h t he value of all the 
materials of C ha p ter 17  use d does 
not exceed 3 0%  of the ex-wo rks 
price of t he pro du ct,  a nd 
-  i n  w h ich  a l l  th e  f r u it  jui c e  u s ed  
(except th at  of pi nea pple, lime or grapefruit) is origi na ti ng  L 410/78 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
22 0 7 Unden at ured et hyl alcohol of an 
alcoholic s trength  by volume of 
80 % vol or hig her; ethyl alcohol 
an d ot her sp irits , dena tured , of any strength Ma nuf ac ture: 
- from materials of a ny headi ng, 
except hea di ng 2 2 07  or 2 20 8,  a nd 
- in whi c h all t he grapes or 
materials derived from grapes 
used are whol l y obtai ned or, if all 
the ot her materials used are already originati ng, arrac k m ay be 
used up  to a lim it of 5%  by 
volume  
22 0 8 Unden at ured et hyl alcohol of an 
alcoholic s trength  by volume of 
less tha n 80 % vol; sp iri ts, 
liqueurs  a nd  other s piri t uous 
beverag es Ma nuf ac ture: 
- from materials of a ny headi ng, 
except hea di ng 2 2 07  or 2 20 8,  a nd 
- in whi c h all t he grapes or 
materials derived from grapes 
used are whol l y obtai ned or, if all the ot her materials used are 
already originati ng, arrac k m ay be 
used up  to a lim it of 5%  by volume  
ex Cha pter 2 3 Resid ues a nd  waste from the food 
in du stries;  prepared  a nim al fodder; except for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
ex 230 1 Whale meal; flours, meals and  
pell ets of fish or of cr ust acea ns, molluscs or other aq u at ic invertebrates, u nfit  for h uma n 
consu mp tio n Ma nuf ac ture i n whi ch  all the materials of C ha p ters 2 an d 3 used 
are whol l y obtained  
ex 230 3 Resid ues from the m an ufa ct ure of 
starc h from ma ize (excluding 
concen trated  steepi ng li quors), of 
a protei n conte nt,  calc ulated  on the dry produc t, exceeding 4 0%  
by w eight Ma nuf ac ture i n whi ch  all the m aize 
used is wholl y obtaine d  
ex 230 6 Oil ca ke an d o ther solid resi dues 
resulting from t he extract ion of 
olive oil, contai n ing more t ha n 
3% of olive oil Ma nuf ac ture i n whi ch  all the olives used are whol l y obtai ned  
2 309  P r e p a r a t i on s  o f  a ki nd  u s e d in  
an imal feeding Ma nuf ac ture i n whi ch: 
- all the cereals, sugar or molasses, 
meat or milk  used  are origin at ing,  
an d 
- all the ma terials of C ha pter 3  used  
are whol l y obtained  30.12.2006 EN Official Journal of the European Union L 410/79
(1) (2) (3) or (4) 
ex Cha pter 2 4 Tobacco a n d ma n ufac t ured 
toba cco s ubs ti t utes; except  for: Ma nuf ac ture i n whi ch  all the 
materials of C ha p ter 24  use d are 
whol l y obtaine d  
24 0 2 Cigars,  c heroots, cigar illos and  
cigarettes, of toba cco or of 
toba cco s ubs ti t utes Ma nuf ac ture i n whi ch  at  least 70 % by w eight of the u nma nuf ac tured toba cco or to bac co refuse of 
head ing 2 40 1 used is origi na ti ng  
ex 240 3  Smoki ng tob ac co Ma nuf ac ture i n whi ch  at  least 70 % 
by w eight of the u nma nuf ac tured toba cco or to bac co refuse of 
head ing 2 40 1 used is origi na ti ng  
ex Cha pter 2 5 Salt; s ulp hur ; eart hs a n d s tone; 
plastering materi als, lime a nd  cement; except  for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex 250 4 Natur al crystalline graph ite, wit h 
enriched  c arbon  con ten t, p urified 
an d grou nd Enri ch ing of the carbo n co nten t, 
pur ifying an d gri n di ng of cru de 
crystalline graphi te  
ex 251 5 Mar ble, mere l y cut,  by sawing or 
otherwise, into blocks or sla bs of a recta ngular ( in clud i ng sq uare) sha pe, of a t hic k ness not  
exce eding 25  cm Cu tt ing,  by sawing or otherwise, of marble (even if already sawn) of a 
th ic kness exceeding 2 5 c m  
ex 251 6 Granite, por phyr y, bas alt, 
s a nd s t on e  a nd  ot h e r  m o nu m e nt a l  
or bu ildi ng sto ne, merel y cut, by 
sawing or otherwise, into blocks  or slabs of a rect ang ular 
(inclu d ing s q uare) sh ape, of a  
th ic kness not exceeding 2 5 cm Cu tt ing,  by sawing or otherwise, of stone (even if already sawn) of a 
th ic kness exceeding 2 5 c m  
ex 251 8 Calci ned dolomite Calci na tio n of dolomite not 
calci ned  
ex 251 9 Crus hed na tur al magnesi um 
carbo nate (m agnesite), in  hermetically-s eal ed con tai ners, 
an d m agnesi um oxide,  whether or not pure, ot her t ha n f used 
magnesia  or dead- b urned 
(sintered) mag nesia Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct . 
Ho we ver, nat ural magnesi um 
carbo nate (m agnesite) may be u sed  
ex 252 0 Plasters specially prepared for 
dent istry Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce of the prod u ct  
ex 252 4 Natur al as bestos fibres Ma nuf ac ture from as bestos 
concen trate  
ex 252 5 Mi ca powder Grindi ng of mic a or m ica  waste  L 410/80 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
ex 253 0 Eart h colours, calc ined  or 
powder ed Calci na tio n or grin d ing of eart h 
colours  
Ch ap ter 2 6 Ores, slag and  as h Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex Cha pter 2 7 Mi neral fuels, mi neral oils an d 
produ cts  of t heir d ist illation ; 
bi tum i nous s u bst an ces; m ineral 
wax es; except for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
ex 270 7 Oils in  whic h the weight of t he 
aromati c const it uen ts exceeds th at  
of the no n-aromat ic  cons ti tue nts,  
being oils s imilar to mi neral oils obta ined  by d ist illation  of hig h 
temperature coal tar,  of which  
more tha n 65 % by vo lume dis tils at a tem perature of u p to 25 0°C 
(inclu d ing m ixt ures of petroleum 
spiri t an d benzole), for use as powe r or heati ng fuels Operations  of refini ng a n d/or one or more specific process(es) (
1) 
or 
Other operatio ns in  whic h all t he 
materials used are classified  with in  
a hea di ng ot her t ha n t ha t of the 
produ ct . Howe ver, materials of the same head i ng as t he prod uc t m ay be 
used, provided  t ha t their total value 
does not exceed 5 0%  of t he ex- w orks pri ce of the produ ct  
ex 270 9 Cru de oils obt ai ned from 
bi tum i nous m i nerals Destruct ive dis tillatio n of bi tum i nous m aterials  
27 1 0 Petrol eum oils an d oils o bt ai ned 
from bit um ino us m aterials, ot her th an  cru de; prepara tio ns not els e wher e specified or in clu ded, 
cont ai ni ng by weight 7 0%  or 
more of petrol eum oils or of oils obta ined  from b it umi nous  
materials, these oils bei ng t he 
bas ic cons ti tuen ts of t he prepara tions ; waste oils Operations  of refini ng a n d/or one or 
more specific process(es) (
2) 
or 
Other operatio ns in  whic h all t he 
materials used are classified  with in  
a hea di ng ot her t ha n t ha t of the 
produ ct . Howe ver, materials of the same head i ng as t he prod uc t m ay be 
used, provided  t ha t their total value 
does not exceed 5 0%  of t he ex- w orks pri ce of the produ ct  
                                                 
1 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
2 For the special conditions relating to "specific processes", see Introductory Note 7.2. 30.12.2006 EN Official Journal of the European Union L 410/81
(1) (2) (3) or (4) 
27 1 1 Petrol eum gases an d ot her 
gaseous hydrocarbons Operations  of refini ng a n d/or one or 
more specific process(es) (1) 
or 
Other operatio ns in  whic h all t he 
materials used are classified  with in  
a hea di ng ot her t ha n t ha t of the produ ct . Howe ver, materials of the 
same head i ng as t he prod uc t m ay be 
used, provided  t ha t their total value does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct  
27 1 2 Petrol eum jell y; paraffi n wax, 
microcrystalline petroleum wax, 
slack wax, ozokerite, ligni te wax, 
peat wax, ot her mineral waxes, an d s imilar prod uc ts ob ta ined  by 
synthesis or by other processes, 
whether or not coloured Operations  of refini ng a n d/or one or more specific process(es) (
2) 
or 
Other operatio ns in  whic h all t he 
materials used are classified  with in  
a hea di ng ot her t ha n t ha t of the produ ct . Howe ver, materials of the 
same head i ng as t he prod uc t m ay be 
used, provided  t ha t their total value does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct  
27 1 3 Petrol eum coke, petroleum 
bi tumen  a n d ot her residues of petroleum oils or of oils obtai ned 
from bit um ino us m aterials Operations  of refini ng a n d/or one or more specific process(es) (
3) 
or 
Other operatio ns in  whic h all t he materials used are classified  with in  
a hea di ng ot her t ha n t ha t of the 
produ ct . Howe ver, materials of the same head i ng as t he prod uc t m ay be 
used, provided  t ha t their total value 
does not exceed 5 0%  of t he ex- w orks pri ce of the produ ct  
                                                 
1 For the special conditions relating to "specific processes", see Introductory Note 7.2. 
2 For the special conditions relating to "specific processes", see Introductory Note 7.2. 
3 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. L 410/82 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
2 714  B i tu m e n an d a sph a l t , na tu r a l ;  
bi tum i nous or oil s hale an d tar 
san ds;  as ph alti tes a nd  as ph alti c 
rocks Operations  of refini ng a n d/or one or more specific process(es) (
1) 
or 
Other operatio ns in  whic h all t he materials used are classified  with in  
a hea di ng ot her t ha n t ha t of the 
produ ct . Howe ver, materials of the same head i ng as t he prod uc t m ay be 
used, provided  t ha t their total value 
does not exceed 5 0%  of t he ex- w orks pri ce of the produ ct  
27 1 5 Bit um ino us m ixt ures based  on 
na tural asp halt , on  n at ural bi tumen , on  petroleum bit umen , 
on mi neral tar or on  mi neral tar  
pi tc h (for example, bi t umi nous  mast ics,  c ut- ba cks) Operations  of refini ng a n d/or one or 
more specific process(es) (
2) 
or 
Other operatio ns in  whic h all t he 
materials used are classified  with in  a hea di ng ot her t ha n t ha t of the 
produ ct . Howe ver, materials of the 
same head i ng as t he prod uc t m ay be used, provided  t ha t their total value 
does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct  
ex Cha pter 2 8 I norganic c hemic als; organ ic  or 
inorgan ic  compo un ds of precious  metals, of rare-earth metals, of radioa ct ive el ements or of 
isotopes; except  for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct . 
Ho we ver, materials of the sa me head ing as the produ ct  may be used , 
provided th at  t heir tot al value does 
not exceed 2 0%  of the ex-wo rks price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct 
ex 280 5 "Misc hmet all" Ma nuf ac ture by electrol ytic or 
thermal treatmen t in  whic h the value of all the materials used does not exceed 5 0%  of the ex-wo rks 
price of t he pro du ct  
ex 281 1 Sulph ur trioxide Ma nuf ac ture from sulp h ur d ioxide Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
                                                 
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 7.1 and 7.3. 30.12.2006 EN Official Journal of the European Union L 410/83
(1) (2) (3) or (4) 
ex 283 3 A lumin iu m s ulph ate Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
ex 284 0 Sodiu m perborate Ma nuf ac ture from d isodi um  
tetrabora te pen ta hydrate Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex Cha pter 2 9 Organic  c hemic als; except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . Ho we ver, materials of the sa me head ing as the produ ct  may be used , 
provided th at  t heir tot al value does 
not exceed 2 0%  of the ex-wo rks 
price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct 
ex 290 1 Ac yclic hydrocarbons for use as 
powe r or heati ng fuels Operations  of refini ng a n d/or one or more specific process(es) (
1) 
or  
  Other operatio ns in  whic h all t he 
materials used are classified  with in  a hea di ng ot her t ha n t ha t of the 
produ ct . Howe ver, materials of the 
same head i ng as t he prod uc t m ay be used, provided  t ha t their total value 
does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct  
ex 290 2 Cyclanes an d cyclenes (other th an  
azulenes), benzene, toluene, x yl enes, for use as pow er or heati ng f uels Operations  of refini ng a n d/or one or 
more specific process(es) (
2) 
or 
Other operatio ns in  whic h all t he 
materials used are classified  with in  
a hea di ng ot her t ha n t ha t of the produ ct . Howe ver, materials of the 
same head i ng as t he prod uc t m ay be 
used, provided  t ha t their total value does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct  
                                                 
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 7.1 and 7.3. L 410/84 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
ex 290 5 Metal alcoholates of alco hols of 
th is head ing an d of et ha nol Ma nuf ac ture from ma terials of any 
head ing,  i nclu di ng ot her materi als 
of headi ng 29 0 5. Howev er, metal 
alcoholates of th is head i ng may be used, provided  t ha t their total value 
does not exceed 2 0%  of t he 
ex- w orks pri ce of the produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
29 1 5 Satur ated  acyclic mo nocar boxy lic 
aci ds an d t heir a nhydri des, 
hali des, peroxides a n d 
perox yacids;  t heir h alogenated, sulp hona ted, n itra ted or ni trosated 
derivatives Ma nuf ac ture from ma terials of any 
head ing.  How ev er, the value of all 
the ma terials of hea di ngs 29 1 5 
an d 29 1 6 used s hall not  exceed 20 % of the ex- works price of t he prod u ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex 293 2 - I nternal ethers an d their 
halogenated,  sulp hon ated , ni trated  or n itrosa ted derivatives Ma nuf ac ture from ma terials of any 
head ing.  How ev er, the value of all 
the ma terials of hea di ng 29 0 9 used shall not  exceed 20 % of t he 
ex- w orks pri ce of the produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct 
 - Cyclic acetals an d in ternal 
h e m i ac e t a l s  an d th e i r  
halogenated,  sulp hon ated , 
ni trated  or n itrosa ted derivatives Ma nuf ac ture from ma terials of any head ing Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
29 3 3 Heteroc yclic compou nds  with 
ni trogen hetero-atom(s) only  Ma nuf ac ture from ma terials of any 
head ing.  How ev er, the value of all 
the ma terials of hea di ngs 29 3 2 an d 29 3 3 used s hall not  exceed 20 % 
of the ex- works price of t he prod u ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct 
29 3 4 Nucleic a ci ds an d t heir salts,  
whether or not c hemically 
defined ; ot her heterocyclic 
c o m p o und s  Ma nuf ac ture from ma terials of any head ing.  How ev er, the value of all 
the ma terials of hea di ngs 29 3 2, 
29 3 3 a n d 29 3 4 used s hall not  exce ed 2 0% of the ex-w orks pri ce 
of the prod u ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex 293 9 Concen trates of pop py straw 
cont ai ni ng not less th a n 50 % by 
w eight of alk aloids Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
ex Cha pter 3 0 Pharma ceut ic al prod uc ts;  except 
for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . 
Ho we ver, materials of the sa me head ing as the produ ct  may be used , 
provided th at  t heir tot al value does 
not exceed 2 0%  of the ex-wo rks price of t he pro du ct  30.12.2006 EN Official Journal of the European Union L 410/85
(1) (2) (3) or (4) 
30 0 2 Huma n blood; a n imal blood 
prepared for t herapeu ti c, 
prophylacti c or diag nosti c uses; 
an tisera a n d ot her blood frac tio ns an d mo dified  imm u nological 
produ cts , whether or not  obt ai ned 
by means of b iotech nological processes; vacc ines, toxins , 
cult ures of micro-organisms  
(excluding yeasts) an d sim ilar produ cts:   
 - Produc ts co nsis ti ng of two or 
more consti tuen ts whi ch  h ave been mixed together for 
therapeu ti c or prophylacti c uses 
or unm ixed pro du cts  for these uses, pu t up  i n meas ured doses 
or in forms or pac ki ngs for 
retail sale Ma nuf ac ture from ma terials of any 
head ing,  i nclu di ng ot her materi als 
of headi ng 30 0 2. Howev er, 
materials of t he same descrip tio n a s 
the produ ct  may be used , provided th at their  tot al value does not  
exce ed 2 0% of the ex-w orks pri ce 
of the prod u ct  
 - Other   
 -- Huma n blood Ma nuf ac ture from ma terials of any 
head ing,  i nclu di ng ot her materi als of headi ng 30 0 2. Howev er, 
materials of t he same descrip tio n a s 
the produ ct  may be used , provided th at their  tot al value does not  
exce ed 2 0% of the ex-w orks pri ce 
of the prod u ct  
 -- Animal blood prep ared for 
therapeu ti c or prophylacti c uses Ma nuf ac ture from ma terials of any 
head ing,  i nclu di ng ot her materi als 
of headi ng 30 0 2. Howev er, materials of t he same descrip tio n a s 
the produ ct  may be used , provided 
th at their  tot al value does not  exce ed 2 0% of the ex-w orks pri ce 
of the prod u ct  
 -- Blood fract ions o ther t ha n 
an tisera, haemoglobin , blood globulins an d serum  globulins Ma nuf ac ture from ma terials of any 
head ing,  i nclu di ng ot her materi als 
of headi ng 30 0 2. Howev er, 
materials of t he same descrip tio n a s the produ ct  may be used , provided 
th at their  tot al value does not  
exce ed 2 0% of the ex-w orks pri ce of the prod u ct  
 -- Haemogl obin,  blood globuli ns 
an d serum glob ulins Ma nuf ac ture from ma terials of any head ing,  i nclu di ng ot her materi als of headi ng 30 0 2. Howev er, 
materials of t he same descrip tio n a s 
the produ ct  may be used , provided th at their  tot al value does not  
exce ed 2 0% of the ex-w orks pri ce 
of the prod u ct  L 410/86 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
 -- Other Ma nuf ac ture from ma terials of any 
head ing,  i nclu di ng ot her materi als 
of headi ng 30 0 2. Howev er, 
materials of t he same descrip tio n a s the produ ct  may be used , provided 
th at their  tot al value does not  
exce ed 2 0% of the ex-w orks pri ce of the prod u ct  
30 0 3 a n d 30 0 4 Medi camen ts (exclud ing goods of 
h e a di n g  30 02 , 300 5 o r  30 06 ) :    
 - Obta i ned from am ik ac in  of 
head ing 2 94 1 Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct . 
Ho we ver, materials of 
head ings 3 00 3 an d 3 00 4 may be 
used, provided  t ha t their total value 
does not exceed 2 0%  of t he ex- w orks pri ce of the produ ct  
 - Other Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t. 
Ho we ver, materials of 
head ings 3 00 3 an d 3 00 4 may be used, provided  t ha t their total 
value does not exceed 2 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- in whi c h t he value of all the 
materials used does not exceed 50 % of t he ex-w orks price of t he produ ct  
ex 300 6 Waste pharm aceu ti cals s pecified  
in note 4(k) to t his  C ha pter The origin of t he prod uc t in  i ts original class ifi cat ion  sh all be retained  
ex Cha pter 3 1 F ertilizers; exc ept for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . Ho we ver, materials of the sa me 
head ing as the produ ct  may be used , 
provided th at  t heir tot al value does not exceed 2 0%  of the ex-wo rks 
price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 30.12.2006 EN Official Journal of the European Union L 410/87
(1) (2) (3) or (4) 
ex 310 5 Mi neral or chemi cal fertilizers 
cont ai ni ng two or three of the 
fertilizing elem ents n itrogen, 
phos phorous  a nd  pot assi um ; ot her fertilizers; go ods of th is ch ap ter, 
in ta blets or sim ilar forms or in  
pac k ages of a gross w eight not exce eding 10  kg,  except for: 
- sodi um ni trate 
- calci um cyanami de -  p o t a s si um  su l p ha t e  
- magnesiu m potass iu m s ulph ate Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t. 
Ho we ver, materials of the sa me head ing as the produ ct  may be 
used, provided  t ha t their total 
value does not exceed 2 0%  of t he ex- w orks pri ce of the produ ct , a n d 
- in whi c h t he value of all the 
materials used does not exceed 50 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex Cha pter 3 2 Tanni ng or dyeing extracts; 
ta nn ins  a nd  t heir derivatives; 
dyes, pigments an d o ther 
colouring ma tter; pa i nts an d varnis hes; pu tty an d ot her 
mast ics;  i n ks; excep t for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . 
Ho we ver, materials of the sa me 
head ing as the produ ct  may be used , provided th at  t heir tot al value does 
not exceed 2 0%  of the ex-wo rks 
price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex 320 1 Tanni ns  a nd  t heir salts , ethers, 
esters and  other derivatives Ma nuf ac ture from ta n ni ng extract s of veg etable origin Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
32 0 5 Colour lakes; prepara tions  as  
specified  i n note 3  to th is ch ap ter based  on colour lakes (
1) Ma nuf ac ture from ma terials of any 
head ing,  except head ings 3 20 3,  
3 204  and  3 205 .  H o w e v e r ,  m a t e r i a l s  of headi ng 32 0 5 m ay be used, 
provided th at  t heir tot al value does 
not exceed 2 0%  of the ex-wo rks price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct 
ex Cha pter 3 3 Essenti al oils a nd  resinoi ds;  
perfumer y, cosmetic or toilet prepara tions ; except  for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct . Ho we ver, materials of the sa me 
head ing as the produ ct  may be used , 
provided th at  t heir tot al value does not exceed 2 0%  of the ex-wo rks 
price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
                                                 
1 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. L 410/88 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
33 0 1 Essenti al oils (terpeneless or not), 
in clud ing con cretes an d 
absolutes;  resinoi ds;  extracted  
ole or esins; con centra tes of essential oils i n fa ts,  i n fixed o ils, 
in waxes or the like,  obt ai ned by 
enfleurage o r maceratio n; terpenic  by-produ cts of the 
deterpenat ion  of essential oils;  
aq ueous dis tillates a nd  a queous  solutions  of essential oils Ma nuf ac ture from ma terials of any head ing,  i nclu di ng m aterials of a  
different "group" (
1) in  t his  hea di ng. 
Ho we ver, materials of the sa me 
group as  t he prod uc t m ay be used,  
provided th at  t heir tot al value does 
not exceed 2 0%  of the ex-wo rks price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex Cha pter 3 4 Soap, orga nic  surfa ce-act ive 
agents, wash ing prepar at ions,  lubric at i ng prepar at ions,  art ific ial 
wax es, prepared waxes, polish ing 
or scouri ng prepar at ions,  ca n dles an d s imilar arti cles, modelling 
pas tes, "den tal waxes" and  den tal 
prepara tions  with  a bas is of plaster; except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . 
Ho we ver, materials of the sa me 
head ing as the produ ct  may be used , 
provided th at  t heir tot al value does not exceed 2 0%  of the ex-wo rks 
price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex 340 3 Lubricat ing prepara tio ns 
cont ai ni ng less th an  7 0 % by 
w eight of petroleum oils or oils obta ined  from b it umi nous  
minerals Operations  of refini ng a n d/or one or more specific process(es) (
2) 
or 
Other operatio ns in  whic h all t he 
materials used are classified  with in  
a hea di ng ot her t ha n t ha t of the produ ct . Howe ver, materials of the 
same head i ng as t he prod uc t m ay be 
used, provided  t ha t their total value does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct  
34 0 4 Artificial waxes and  prep ared 
wax es:   
 - With a  b asis  of p araffi n, 
petroleum wax es, wax es 
obta ined  from b it umi nous  
minerals, slac k wax or scale 
wax Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct . Ho we ver, materials of the sa me 
head ing as the produ ct  may be used , 
provided th at  t heir tot al value does not exceed 5 0%  of the ex-wo rks 
price of t he pro du ct  
                                                 
1 A "group" is regarded as any part of the heading separated from the rest by a semicolon. 
2 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 30.12.2006 EN Official Journal of the European Union L 410/89
(1) (2) (3) or (4) 
 - Other Ma nuf ac ture from ma terials of any 
head ing,  except: 
- hydrogenated oils h aving the 
char ac ter of wax es of 
head ing 1 51 6, Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
  - fatty aci ds not  c hemic all y defined 
or in dus trial fa tty alcohols h aving the c har acter of waxes of head ing 3 82 3,  a nd  
  - materials of hea di ng 34 0 4  
  Ho we ver, these materials may be 
used, provided  t ha t their total value 
does not exceed 2 0%  of t he 
ex- w orks pri ce of the produ ct  
ex Cha pter 3 5 A lbumi noi dal s ubs ta nces;  
modified  st arches;  glues; enz ymes; exc ept for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct . Ho we ver, materials of the sa me 
head ing as the produ ct  may be used , 
provided th at  t heir tot al value does not exceed 2 0%  of the ex-wo rks 
price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
35 0 5 Dextrins a nd  ot her modified  
starc hes (for example, 
prege latin ised or esterified 
starc hes); glues b ased on  st arches,  
or on dextri ns or ot her modified  starc hes:   
 - Starc h et hers an d esters Ma nuf ac ture from ma terials of any 
head ing,  i nclu di ng ot her materi als of headi ng 35 0 5 Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
 - Other Ma nuf ac ture from ma terials of any 
head ing,  except t hose of head ing 1 10 8 Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex 350 7 Prepared enzym es not else wher e 
specified  or i nclu ded Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce of the prod u ct  L 410/90 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
Ch ap ter 3 6 Explosives; pyrotechni c pro du cts ; 
matc hes; pyrophoric allo ys; 
certai n com b ust ible prepar atio ns Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . 
Ho we ver, materials of the sa me 
head ing as the produ ct  may be used , provided th at  t heir tot al value does 
not exceed 2 0%  of the ex-wo rks 
price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex Cha pter 3 7 Photograp hic  or ci nema tograph ic  
goods; except for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct . 
Ho we ver, materials of the sa me 
head ing as the produ ct  may be used , provided th at  t heir tot al value does 
not exceed 2 0%  of the ex-wo rks 
price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
37 0 1 Photograp hic  pla tes a nd  film i n 
the flat,  sensi tised , unexposed,  of any material ot her th a n pa per, pa perboard or textiles; i nst an t 
pri nt f ilm i n the flat,  sensi tise d, 
unexposed,  whether or not in  pac ks:   
 - I nstan t prin t f ilm for colour 
photogra phy, i n pa cks Ma nuf ac ture from ma terials of any head ing,  except t hose of head ings 3 70 1 an d 3 70 2.  How eve r, 
materials of hea di ng 37 0 2 m ay be 
used, provided  t ha t their total value does not exceed 3 0%  of t he 
ex- w orks pri ce of the produ ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
 - Other Ma nuf ac ture from ma terials of any 
head ing,  except t hose of head ings 3 70 1 an d 3 70 2.  How eve r, 
materials of hea di ngs 37 0 1 an d 37 0 2 m ay be used, provided  
th at their  tot al value does not  
exce ed 2 0% of the ex-w orks pri ce of the prod u ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
37 0 2 Photograp hic  film in rolls, 
sensit ised, u nexposed, of a ny material ot her th an  p a per, 
pa perboard or textiles; i nst an t 
pri nt f ilm i n rolls, sensit ised,  unexposed Ma nuf ac ture from ma terials of any head ing,  except t hose of h e a di n g s  37 01  a nd  37 02  Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
37 0 4 Photograp hic  pla tes, film pa per, 
pa perboard a nd  textiles, exposed 
bu t not developed Ma nuf ac ture from ma terials of any head ing,  except t hose of head ings 3 70 1 to 3 7 04 Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 30.12.2006 EN Official Journal of the European Union L 410/91
(1) (2) (3) or (4) 
ex Cha pter 3 8 Mis cellaneous chemi cal produ cts ; 
except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . 
Ho we ver, materials of the sa me 
head ing as the produ ct  may be used , provided th at  t heir tot al value does 
not exceed 2 0%  of the ex-wo rks 
price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex 380 1 - Colloidal graph ite in  sus pens ion 
in o il an d semi-colloidal 
graph ite; car bona ceous pas tes 
for e lectrodes Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
 - Graphite in  p aste form, being a 
mixture of more th an  3 0%  by w eight of grap hi te with m i neral 
oils Ma nuf ac ture i n whi ch  t he value of all the ma terials of head i ng 3 4 03  
used does not exceed 2 0%  of t he 
ex- w orks pri ce of the produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex 380 3 Refined tall oil Refini ng of cr ude tall oil Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex 380 5 Spiri ts of s ulp hate tur pent ine,  
pur ified Purifi cat ion  by dis tillat ion or 
refining of raw sp irits  of sulp h ate 
tur pent ine Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct 
ex 380 6 Ester gums Ma nuf ac ture from resin ac ids Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex 380 7 Wo od p itc h (wood tar p itc h) Distillat ion of wood tar Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
3 808  I n s e c t i c id e s ,  r o d e nt ic id e s ,  
fungi ci des, herbic ides,  a nt i-sprout ing prod uc ts an d plan t-gro wth regulators, d isi nfecta nt s 
an d s imilar prod uc ts, p ut u p in  
forms or pac ki ngs for retail sale or as prep arat ions or arti cles (for 
example, sulph ur-treated  b an ds,  
w i c k s  and  ca nd l e s ,  an d fl y-papers) Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce of the prod u cts  
38 0 9 Finish ing agents,  dye carriers to 
accelerate the dyeing or fixi ng of dyestuffs an d ot her prod uc ts a n d 
prepara tions  (for example, 
dressings an d mor da nts),  of a ki nd  u sed i n t he textile, pa per, 
leather or like in d ustries,  not  
els e wher e specified or in clu ded Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 5 0% of the ex-w orks pri ce 
of the prod u cts  L 410/92 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
38 1 0 Pickli ng prepara tio ns for metal 
surfaces; fluxes a n d ot her 
auxili ary preparatio ns for 
soldering, brazi ng or we lding;  soldering, brazi ng or we lding 
powders and  p astes co nsis ti ng of 
metal an d ot her ma terials; prepara tions  of a ki n d used as 
cores or coati ngs for w elding 
el ectrodes or rods Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u cts  
38 1 1 Anti-k nock  prep arat ions,  
oxidat ion i nh ib itors,  gum 
in hi bi tors, vis cosity im provers, 
an ti-corrosive prepara tio ns a n d 
other prepared a dd it ives, for 
mineral oils (i nclu di ng gasoline) or for other liqui ds  used  for the 
same p urposes as mi neral oils:   
 - Prepared ad d it ives for 
lubric at i ng oil, co nta i ni ng petroleum oils or oils obta ined  
from bit um ino us m inerals Ma nuf ac ture i n whi ch  t he value of all the ma terials of head i ng 3 8 11  
used does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct  
 - Other Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 5 0% of the ex-w orks pri ce of the prod u ct  
38 1 2 Prepared ru bber a ccelerators; 
compou n d plasti cisers for ru bber or plasti cs, not  else wher e 
s p e c i f i e d o r  in c l ud e d ; an ti -
oxidizing prepar at ions an d o ther compou n d st ab ilizers for rubber 
or plasti cs Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
38 1 3  Preparatio ns a n d ch arges for 
fire-e xtingu ishers;  c harged fire-e xtingu ish i ng grenades Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
38 1 4 Organic  compos ite solvents a nd  
th in ners, not else wher e specified  or inclu ded ; prepared pa in t or varnis h removers Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce of the prod u ct  
38 1 8 Chemi cal elements doped  for use 
in electroni cs, i n t he form of dis cs, wafers or similar forms; 
chemi cal com pou nds  do ped for 
use i n electronics Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  30.12.2006 EN Official Journal of the European Union L 410/93
(1) (2) (3) or (4) 
38 1 9 Hydraulic br ake flui ds a nd  other 
prepared li qu i ds for hydrauli c 
trans miss ion,  not  con ta in i ng or 
cont ai ni ng less th an  7 0 % by w eight of petroleum oils or oils 
obta ined  from b it umi nous  
minerals Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
38 2 0 Anti-free zing prepara tio ns a n d 
prepared de-ici ng flui ds Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
38 2 2 Diagnost ic or la boratory reag ents 
on a ba c ki ng, prepared di agnost ic or laboratory r eagents whether or 
not on  a  b ac ki ng, ot her t ha n those 
of headi ng 30 0 2 or 30 0 6; certified  ref erence materials Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
38 2 3 I ndustr ial monoc arboxylic fatty 
aci ds;  a ci d oils from refini ng;  
in du stri al fat ty alcohols:   
 - I ndustr ial monoc arboxylic fatty 
aci ds,  ac i d oils from refini ng Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
 - I ndustr ial fat ty alcohols Ma nuf ac ture from ma terials of any 
head ing,  i nclu di ng ot her materi als of headi ng 38 2 3  
3 824  P r e p a r e d  bi nd e r s  f o r  f o u nd r y  
moulds or cores; c hemic al produ cts  a nd  prep arat ions  of t he chemi cal or allied i n dus tries 
(inclu d ing those co nsis ti ng of 
mixtures of n at ural produ cts) , not els e wher e specified or in clu ded:   
 - The fol lo wing of this  hea di ng: 
-- Prepared b in ders for foun dry 
moulds or cores b ased on  
na tural resi nous prod uc ts 
- -  N a ph th e n ic  ac id s , th e i r  
water-insoluble salts an d t heir esters 
-- Sorbitol other t ha n th at  of 
head ing 2 90 5 Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . Ho we ver, materials of the sa me 
head ing as the produ ct  may be used , 
provided th at  t heir tot al value does not exceed 2 0%  of the ex-wo rks 
price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct L 410/94 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
 -- Petrol eum sulp hon ates, 
excluding petroleum 
sulp hona tes of alkali  metals, 
of ammoni um or of etha nolamines;  t hio phen ated  
sulp honi c a ci ds of oils 
obta ined  from b it umi nous  minerals, a n d their s alts 
-- I on exchangers 
-- G etters for vacuum  t ubes   
 -- A lkaline iron  oxide for t he 
pur ific at ion of gas 
-- Ammoniacal gas li q uors a nd  
spent  oxide pro du ced in  coal 
gas p urifi ca tion 
- -  S u l p h on ap hth e n ic  ac id s , th e i r  
water-insoluble salts an d t heir esters 
-- Fusel oi l an d Di p pel's oil 
-- Mixt ures of salts havi ng 
different a nio ns 
-- Copying p astes wit h a  b asis  of 
gelatin, whether or not  on a 
pa per or textile bac ki ng   
 - Other Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
3 901  t o  39 15  P l a s t i c s in  p r i ma r y  f o r m s ,  w a s t e ,  
pari ngs a n d s crap , of plasti c;  except for head ings ex 3 9 07  an d 39 1 2 for whic h the rules are 
set out belo w:   30.12.2006 EN Official Journal of the European Union L 410/95
(1) (2) (3) or (4) 
 - Addit ion homopolym erisation  
produ cts  i n whi ch  a s i ngle 
monomer contri b utes more th an  
99 % by w eight to the to tal pol ymer content Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of Ch ap ter 3 9 used does not exceed 2 0%  of t he ex- w orks pri ce of the produ ct  (
1) Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
 - Other Ma nuf ac ture i n whi ch  t he value of 
all the ma terials of C ha pter 3 9 used does not exceed 2 0%  of t he ex- w orks pri ce of the produ ct  (
2) Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce of the prod u ct 
ex 390 7 - Copolym er, made from 
pol ycarbona te a nd  a cryl onitrile-
bu ta diene-styrene copol yme r 
(ABS) Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct . 
Ho we ver, materials of the sa me 
head ing as the produ ct  may be used , provided th at  t heir tot al value does 
not exceed 5 0%  of the ex-wo rks 
price of t he pro du ct (
3)  
 - Pol y ester  Ma nuf ac ture i n whi ch  t he value of 
all the ma terials of C ha pter 3 9 used does not exceed 2 0%  of t he ex- w orks pri ce of the produ ct  
an d/or m an ufac t ure from 
pol ycarbona te of tetra bromo-(bis phenol A)  
39 1 2 Cellulos e and  i ts c hemic al 
derivatives, not else where specified  or i nclu ded,  i n prim ary 
forms Ma nuf ac ture i n whi ch  t he value of 
all the ma terials of the s ame head ing as the produ ct  used  does 
not exceed 2 0%  of the ex-wo rks 
price of t he pro du ct  
39 1 6 to 3 92 1 Semi-man ufac tures a n d ar ti cles of 
plast ics;  except for hea di ngs ex 391 6,  ex 39 1 7, ex 39 2 0 a n d ex 392 1,  for which  t he rules are 
set out belo w:   
                                                 
1 In the case of the products composed of materials classified within both headings 3901 to 
3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction 
only applies to that group of materials which predominates by weight in the product. 
2 In the case of the products composed of materials classified within both headings 3901 to 
3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. 
3 In the case of the products composed of materials classified within both headings 3901 to 
3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. L 410/96 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
 - F lat prod uc ts,  furt her worked 
th an  only surface-w orked or cut  
in to forms other t ha n 
rectangular  (in clu di ng s qu are); other prod uc ts, f urt her worked 
th an  only surface-w orked Ma nuf ac ture i n whi ch  t he value of 
all the ma terials of C ha pter 3 9 used 
does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
 - Other:   
 -- Addit ion homopolym erisation  
produ cts  i n whi ch  a s i ngle 
monomer contri b utes more 
th an  9 9%  by weight to t he total polymer content Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of Ch ap ter 3 9 used does not exceed 2 0%  of t he 
ex- w orks pri ce of the produ ct  (
1) Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
 -- Other Ma nuf ac ture i n whi ch  t he value of 
all the ma terials of C ha pter 3 9 used 
does not exceed 2 0%  of t he 
ex- w orks pri ce of the produ ct  (2) Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
ex 391 6 an d 
ex 391 7 Profile shapes a nd  t ubes Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of the sa me head ing as the produ ct  used  does 
not exceed 2 0%  of the ex-wo rks 
price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce of the prod u ct 
ex 392 0 - I onom er sheet or film Ma nuf ac ture from a thermoplast ic  
part ial s alt whic h is a  co pol ymer o f ethyl ene and  metacrylic ac i d partly neutralised  with  metal io ns, mai nly 
zinc an d so di um Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce of the prod u ct 
                                                 
1 In the case of the products composed of materials classified within both headings 3901 to 
3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction 
only applies to that group of materials which predominates by weight in the product. 
2 In the case of the products composed of materials classified within both headings 3901 to 
3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. 30.12.2006 EN Official Journal of the European Union L 410/97
(1) (2) (3) or (4) 
 - Sheets of reg enerated cellulose, 
pol yamides or polyeth yl ene Ma nuf ac ture i n whi ch  t he value of 
all the ma terials of the s ame 
head ing as the produ ct  used  does 
not exceed 2 0%  of the ex-wo rks price of t he pro du ct  
ex 392 1 Foils o f plasti c, met allised Ma nuf ac ture from h ighly-
trans paren t poly ester- foils with a th ic kness of less th a n 23  mi cron (
1) Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce of the prod u ct 
39 2 2 to 3 92 6 Articles of plastics Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
ex Cha pter 4 0 Ru b ber an d arti cles thereof; 
except for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
ex 400 1 Laminated sla bs of crepe r ub ber 
for shoes Laminatio n of sheets of na tural 
rub ber  
4 005  C o m p o und e d  ru bb e r ,  
unv ulca nised , i n prim ary forms or in plates,  sheets or str ip Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used , except 
na tural r ub ber, does not exceed 50 % of t he ex-w orks price of t he 
produ ct  
40 1 2 Retreaded or used pneu mat ic  
tyr es of rubber; soli d or c us hion  tyr es, tyr e treads a n d tyre flaps, of 
rub ber:   
 - Retreaded pneu ma tic , solid  or 
cus hio n tyres, of rub ber Retreadi ng of used  tyres  
 - Other Ma nuf ac ture from ma terials of any 
head ing,  except t hose of 
h e a di n g s  40 11  a nd  40 12   
ex 401 7 Articles of hard ru b ber Ma nuf ac ture from h ard r ub ber  
ex Cha pter 4 1 Raw hi des a nd  s ki ns (ot her th an  
furski ns) an d leat her; except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex 410 2 Raw ski ns of s heep or lambs , 
without  woo l on Removal of woo l from sheep or 
lamb s ki ns,  with wool on  
                                                 
1 The following foils shall be considered as highly transparent: foils, the optical dimming of 
which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is 
less than 2%. L 410/98 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
41 0 4 to 4 10 6 Tanned or crus t hi des a nd  sk in s, 
without  woo l or hair on , whether 
or not s plit,  b u t not fur ther 
prepared Retan n ing of ta nned  leather 
Or 
Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
4 107 ,  41 12  a nd  4 113  L eather further prep ared af ter ta nn ing or crus ti ng, i n clud i ng 
parc hmen t-dressed leather, 
without  woo l or hair on , whether or not s plit,  ot her th an  leather of 
head ing 4 11 4 Ma nuf ac ture from ma terials of any 
head ing,  except head ings 4 10 4 to 
4 113   
    
ex 411 4 Patent  leather a nd  p aten t 
lamin ated leat her; metallised 
leather Ma nuf ac ture from ma terials of 
h e a di n g s  41 04  t o  410 6,  4 107 ,  41 12  
or 41 13 , provided t hat  t heir to tal 
value does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct  
Ch ap ter 4 2 Articles of l eather; sa ddlery and 
har ness; tr avel go ods, h a nd bags an d s imilar cont ai ners; ar ti cles of an imal gu t (ot her th an  silk  worm 
gut) Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
ex Cha pter 4 3 Furskins  a nd  art ifi cial f ur; 
man ufac t ures thereof; except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex 430 2 Tanned or dressed furs ki ns, 
assembled:   
 - Plates, crosses an d s imilar 
forms Bleachi ng or dyeing, in  a dd it ion to cu tt ing an d assembly of non-assem bled ta n ned or dressed 
furski ns  
 - Other Ma nuf ac ture from non- assembled, 
ta nned  or dressed furs ki ns  
43 0 3 Articles of apparel, cloth ing 
accessories a nd  other ar ticles of 
furski n Ma nuf ac ture from non- assembled ta nned  or dressed furs ki ns of head ing 4 30 2  
ex Cha pter 4 4 Wo od an d art icles of wo od; wood 
char coal; except for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
ex 440 3 Wo od roughly squared Ma nuf ac ture from wood in the 
rough, whether or not  stri p ped of i ts bar k or merel y r oughed down  30.12.2006 EN Official Journal of the European Union L 410/99
(1) (2) (3) or (4) 
ex 440 7 Wo od sawn or c hi pped  
lengthwise, sliced or peeled, of a 
th ic kness exceeding 6 m m, 
planed , sa n ded or en d-joi nted Plani ng, sa n di ng or end- join ti ng  
ex 440 8 Sheets for vene ering (in clud i ng 
those obt ai ned by slici ng 
lamin ated wood) an d for 
ply w ood, of a t hi c kness not exce eding 6 mm , s pliced , a n d 
other wood sawn lengthwise, 
sliced or peeled of a t hi ck ness no t exce eding 6 mm , planed , sa n ded 
or end-joi nted Splici ng, pla ni ng, s an di ng or 
end-joi nt ing  
ex 440 9 Wo od con ti nuo usly shaped along 
any of its edges, en ds or fa ces, whether or not pla ned, sa nded  or end-joi nted:   
 - San ded or en d-joi nted San di ng or end- join ti ng  
 - Beadi ngs an d mo uldi ngs Beadi ng or moul di ng  
ex 441 0 to 
ex 441 3 Beadi ngs an d mo uldi ngs, in clud ing moulded  sk irti ng an d 
other moulded boar ds Beadi ng or moul di ng  
ex 441 5 Pack i ng cases,  boxes, cra tes, 
drums  a nd  sim ilar pac k ings,  of wo od Ma nuf ac ture from boar ds not cu t to 
size  
ex 441 6 Cas ks, barrels, vats , t u bs an d 
other coopers' prod uc ts a n d part s 
thereof, of w ood Ma nuf ac ture from riven st aves, not  
further worked th a n sawn o n t he 
two princ ip al surfa ces  
ex 441 8 - Bu ilders' joi nery and c arpen try 
of w ood Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . 
Ho we ver, cel lular w ood pa nels, shi ngles an d s ha kes may be used  
 - Beadi ngs an d mo uldi ngs Beadi ng or moul di ng  
ex 442 1 Ma tc h s plin ts;  wooden pegs or 
pi ns for footwear Ma nuf ac ture from wood of any head ing,  except drawn wood of 
head ing 4 40 9  
ex Cha pter 4 5 Cork a n d ar ti cles of cork; except 
for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
45 0 3 Articles of natural cork Ma nuf ac ture from cork of 
head ing 4 50 1  
Ch ap ter 4 6 Ma nuf ac tures of straw, of esparto 
or of other plait i ng ma terials; 
bas ketware and  wickerwo rk Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  L 410/100 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
Ch ap ter 4 7 Pulp of wood or of other fibrous 
cellulosic material; recovered 
(waste and s cra p) pa per or 
pa perboard Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
ex Cha pter 4 8 Paper a nd  p aperboar d;  art icles of 
pa per p ulp, of pa per or of 
pa perboard ; except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex 481 1 Paper a nd  p aperboar d, r uled, 
lined or s qu ared only Ma nuf ac ture from p aper-mak i ng materials of C ha p ter 47  
48 1 6 Carbo n pa per, self-copy paper 
an d ot her copying or tra nsfer pa pers (other t ha n t hose of 
head ing 4 80 9), d upli ca tor stenc ils 
an d offset pla tes, of p aper, whether or not p ut  u p in  boxes Ma nuf ac ture from p aper-mak i ng materials of C ha p ter 47  
48 1 7 Envelopes, letter cards, plai n 
postc ards  a nd  corresponden ce cards , of p a per or pa perboard;  
boxes, pou ches, wallets an d 
writing com pend iu ms, of pa per or pa perboard,  co nta i ni ng a n 
assortment of pa per sta tio nery Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he 
produ ct  
ex 481 8 Toil et pa per Ma nuf ac ture from p aper-mak i ng 
materials of C ha p ter 47  
ex 481 9 Carto ns, boxes, cases, bags a nd  
other pa ck i ng con ta iners, of 
pa per, p aperboar d, cellulos e 
waddi ng or webs of cel lulose 
fibres Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he 
produ ct  
ex 482 0 L etter pads Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
ex 482 3 Other p aper, pa perboard , 
cellulos e waddi ng a n d webs of cellulos e fibres, cu t to size or sha pe Ma nuf ac ture from p aper-mak i ng 
materials of C ha p ter 47  
ex Cha pter 4 9 Printed  books , newspapers, 
pi ct ures an d ot her prod u cts of the 
pri nt ing in d ustry; ma nus cri pts , 
typescripts a nd  pla ns;  except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  30.12.2006 EN Official Journal of the European Union L 410/101
(1) (2) (3) or (4) 
49 0 9 Printed  or illustra ted post cards ; 
pri nted car ds beari ng personal 
gre etings, messages or 
an nou ncements , whether or not illustrated , wit h or withou t 
envel opes or trimmi ngs Ma nuf ac ture from ma terials of any 
head ing,  except t hose of 
h e a di n g s  49 09  a nd  49 11   
49 1 0 Calend ars of a ny kin d,  pr in ted,  
in clud ing calen dar blocks:   
 - Calend ars of t he "perpetu al" 
type or with replacea ble blocks 
moun ted on  b ases other t ha n pa per or pa perboard Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he 
produ ct  
 - Other Ma nuf ac ture from ma terials of any 
head ing,  except t hose of h e a di n g s  49 09  a nd  49 11   
ex Cha pter 5 0 Silk; except  for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex 500 3 Silk waste (in clu di ng cocoons  
uns u ita ble for re eling, yarn waste 
an d gar netted s toc k), carded  or combed Card i ng or comb ing of s ilk waste  
5 004  t o  e x  5 006  S i l k  y a r n  an d y a r n  s pun  f r o m  s i l k 
waste Ma nuf ac ture from (1): 
- raw silk or silk waste, c arded  or 
combed or ot herwise prepared for 
spi n ni ng, 
- other na t ural fi bres, not  car ded or 
combed or ot herwise prepared for spi n ni ng, 
- chemi cal ma terials or textile p ulp, 
or 
- pa per-maki ng m aterials  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. L 410/102 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
50 0 7 Wo ven fabrics  of silk  or of silk 
waste:   
 - I ncorporating r u bber t hread Ma nuf ac ture from si ngle yarn (1)  
 - Other Ma nuf ac ture from (2):  
  - coir yarn, 
- na tural f ibres, 
- man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
prepared for sp i nn ing, 
- chemi cal ma terials or textile p ulp, 
or  
- pa per 
or  
  Print ing ac comp an ied by at least 
two preparatory or finish ing 
operations  (su ch  as s couri ng, bleach ing, mercerising, heat  sett ing,  
raisi ng, calenderi ng, s hri nk  
resistan ce processi ng, permanen t finis h ing,  deca tis i ng, i mpregna ti ng, 
mendi ng a n d burli ng), provided th at  
the value of t he u npr in ted f abri c used does not exceed 4 7, 5%  of t he 
ex- w orks pri ce of the produ ct  
ex Cha pter 5 1 Wo ol, fine or coarse an imal ha ir; 
horsehair yarn an d woven fabric ; except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 30.12.2006 EN Official Journal of the European Union L 410/103
(1) (2) (3) or (4) 
51 0 6 to 5 11 0 Yarn of wool, of fine or coarse 
an imal hair  or of horsehair Ma nuf ac ture from (1): 
- raw silk or silk waste, c arded  or 
combed or ot herwise prepared for 
spi n ni ng, 
- na tural f ibres, not car ded or 
combed or ot herwise prepared for spi n ni ng, 
- chemi cal ma terials or textile p ulp, 
or 
- pa per-maki ng m aterials  
51 1 1 to 5 11 3 Wo ven fabrics  of woo l, of fine or 
coarse an imal ha ir or of 
horsehair:   
 - I ncorporating r u bber t hread Ma nuf ac ture from si ngle yarn (2)  
 - Other Ma nuf ac ture from (3):  
  - coir yarn, 
- na tural f ibres, 
- man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
prepared for sp i nn ing, 
- chemi cal ma terials or textile p ulp, 
or  
- pa per 
or  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
3 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. L 410/104 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
  Print ing ac comp an ied by at least 
two preparatory or finish ing 
operations  (su ch  as s couri ng, 
bleach ing, mercerising, heat  sett ing,  raisi ng, calenderi ng, s hri nk  
resistan ce processi ng, permanen t 
finis h ing,  deca tis i ng, i mpregna ti ng, mendi ng a n d burli ng), provided th at  
the value of t he u npr in ted f abri c 
used does not exceed 4 7, 5%  of t he ex- w orks pri ce of the produ ct  
ex Cha pter 5 2 Cotton ; except  for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
52 0 4 to 5 20 7 Yarn a n d threa d of cot ton Ma nuf ac ture from (1): 
- raw silk or silk waste, c arded  or 
combed or ot herwise prepared for spi n ni ng, 
- na tural f ibres, not car ded or 
combed or ot herwise prepared for spi n ni ng, 
- chemi cal ma terials or textile p ulp, 
or 
- pa per-maki ng m aterials  
52 0 8 to 5 21 2 Wo ven fabrics  of cot ton:   
 - I ncorporating r u bber t hread Ma nuf ac ture from si ngle yarn (2)  
 - Other Ma nuf ac ture from (3):  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
3 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 30.12.2006 EN Official Journal of the European Union L 410/105
(1) (2) (3) or (4) 
  - coir yarn, 
- na tural f ibres, 
- man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
prepared for sp i nn ing, 
- chemi cal ma terials or textile p ulp, 
or 
- pa per 
or  
  Print ing ac comp an ied by at least 
two preparatory or finish ing 
operations  (su ch  as s couri ng, 
bleach ing, mercerising, heat  sett ing,  
raisi ng, calenderi ng, s hri nk  
resistan ce processi ng, permanen t 
finis h ing,  deca tis i ng, i mpregna ti ng, mendi ng a n d burli ng), provided th at  
the value of t he u npr in ted f abri c 
used does not exceed 4 7, 5%  of t he ex- w orks pri ce of the produ ct  
ex Cha pter 5 3 Other vegetable textile fibres; 
pa per yarn an d woven fabrics  of pa per yarn; except for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
53 0 6 to 5 30 8 Yarn of ot her veg etable textile 
fibres; pa per yarn Ma nuf ac ture from (1): 
- raw silk or silk waste, c arded  or 
combed or ot herwise prepared for spi n ni ng, 
- na tural f ibres, not car ded or 
combed or ot herwise prepared for spi n ni ng, 
- chemi cal ma terials or textile p ulp, 
or 
- pa per-maki ng m aterials  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. L 410/106 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
53 0 9 to 5 31 1 Wo ven fabrics  of other vegetable 
textile fibres; wov en fabri cs of 
pa per yarn:   
 - I ncorporating r u bber t hread Ma nuf ac ture from si ngle yarn (1)  
 - Other Ma nuf ac ture from (2): 
- coir yarn, 
- ju te yarn, 
- na tural f ibres, - man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
prepared for sp i nn ing, 
- chemi cal ma terials or textile p ulp, 
or  
- pa per 
or  
  Print ing ac comp an ied by at least 
two preparatory or finish ing 
operations  (su ch  as s couri ng, 
bleach ing, mercerising, heat  sett ing,  raisi ng, calenderi ng, s hri nk  
resistan ce processi ng, permanen t 
finis h ing,  deca tis i ng, i mpregna ti ng, mendi ng a n d burli ng), provided th at  
the value of t he u npr in ted f abri c 
used does not exceed 4 7, 5%  of t he ex- w orks pri ce of the produ ct  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 30.12.2006 EN Official Journal of the European Union L 410/107
(1) (2) (3) or (4) 
54 0 1 to 5 40 6 Yarn, monofilament  a nd  t hread  of 
man-m ade filamen ts Ma nuf ac ture from (1): 
- raw silk or silk waste, c arded  or 
combed or ot herwise prepared for 
spi n ni ng, 
- na tural f ibres, not car ded or 
combed or ot herwise prepared for spi n ni ng, 
- chemi cal ma terials or textile p ulp, 
or 
- pa per-maki ng m aterials  
54 0 7 a n d 54 0 8 Wo ven fabrics  of ma n-ma de 
filament yarn:   
 - I ncorporating r u bber t hread Ma nuf ac ture from si ngle yarn (2)  
 - Other Ma nuf ac ture from (3):  
  - coir yarn, 
- na tural f ibres, 
- man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
prepared for sp i nn ing, 
- chemi cal ma terials or textile p ulp, 
or 
- pa per 
or  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
3 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. L 410/108 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
  Print ing ac comp an ied by at least 
two preparatory or finish ing 
operations  (su ch  as s couri ng, 
bleach ing, mercerising, heat  sett ing,  raisi ng, calenderi ng, s hri nk  
resistan ce processi ng, permanen t 
finis h ing,  deca tis i ng, i mpregna ti ng, mendi ng a n d burli ng), provided th at  
the value of t he u npr in ted f abri c 
used does not exceed 4 7, 5%  of t he ex- w orks pri ce of the produ ct  
55 0 1 to 5 50 7 Ma n-ma de sta ple fibres Ma nuf ac ture from c hemical 
materials or textile p ulp  
55 0 8 to 5 51 1 Yarn a n d sewing t hread of m an-
made st a ple fibres Ma nuf ac ture from (1): 
- raw silk or silk waste, c arded  or 
combed or ot herwise prepared for spi n ni ng, 
- na tural f ibres, not car ded or 
combed or ot herwise prepared for spi n ni ng, 
- chemi cal ma terials or textile p ulp, 
or 
- pa per-maki ng m aterials  
55 1 2 to 5 51 6 Wo ven fabrics  of ma n-ma de 
sta ple fibres:   
 - I ncorporating r u bber t hread Ma nuf ac ture from si ngle yarn (2)  
 - Other Ma nuf ac ture from (3): 
- coir yarn, 
- na tural f ibres, - man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
prepared for sp i nn ing, 
- chemi cal ma terials or textile p ulp, 
or 
- pa per 
or  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
3 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 30.12.2006 EN Official Journal of the European Union L 410/109
(1) (2) (3) or (4) 
  Print ing ac comp an ied by at least 
two preparatory or finish ing 
operations  (su ch  as s couri ng, 
bleach ing, mercerising, heat  sett ing,  raisi ng, calenderi ng, s hri nk  
resistan ce processi ng, permanen t 
finis h ing,  deca tis i ng, i mpregna ti ng, mendi ng a n d burli ng), provided th at  
the value of t he u npr in ted f abri c 
used does not exceed 4 7, 5%  of t he ex- w orks pri ce of the produ ct  
ex Cha pter 5 6 Waddi ng, felt a n d no n-wov ens; 
special yarns;  twine, cordage, ropes an d c ables a nd  art icles 
thereof; except for: Ma nuf ac ture from (
1): 
- coir yarn, 
- na tural f ibres, 
- chemi cal ma terials or textile p ulp, 
or 
- pa per-maki ng m aterials  
56 0 2 F elt, whether or not im pregnated , 
coated,  covered or lamina ted:   
 - Needl el oom fe lt Ma nuf ac ture from (2): 
- na tural f ibres, or - chemi cal ma terials or textile p ulp 
Ho we ver :  
  - pol ypropy lene filament of 
head ing 5 40 2, 
- pol ypropy lene fibres of 
head ing 5 50 3 or 55 0 6, or 
- pol ypropy lene filament tow of 
head ing 5 50 1, 
of which the denomi na tion  i n all 
cases of a s ingle filament or f ibre is  
less tha n 9 decitex, m ay be used, provided th at  t heir tot al value does 
not exceed 4 0%  of the ex-wo rks 
price of t he pro du ct  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. L 410/110 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
 - Other Ma nuf ac ture from (1): 
- na tural f ibres, 
- man-m ade st a ple fibres ma de 
from casein,  or 
- chemi cal ma terials or textile p ulp  
56 0 4 Ru b ber thread  a n d cord , textile 
cover ed; textile yarn, a nd  str ip  
an d the li ke of head ing 5 40 4 or 54 05 , impregna ted,  coa ted, 
cover ed or sheat hed wit h ru b ber 
or plasti cs:   
 - Ru b ber thread  a n d cord , textile 
cover ed Ma nuf ac ture from ru bber t hread  or 
cord, not textile cover ed  
 - Other Ma nuf ac ture from (2): 
- na tural f ibres, not car ded or 
combed or ot herwise processed 
for spin n ing, 
- chemi cal ma terials or textile p ulp, 
or 
- pa per-maki ng m aterials  
56 0 5 Metallised yarn, whether or not  
gimped,  bei ng textile yarn, or strip  or t he like of hea di ng 54 0 4 
or 54 05 , combi ned  with met al i n 
the form of t hread, stri p or powder or cov ered with met al Ma nuf ac ture from (
3): 
- na tural f ibres, 
- man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
processed for spi n ni ng, 
- chemi cal ma terials or textile p ulp, 
or 
- pa per-maki ng m aterials  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
3 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 30.12.2006 EN Official Journal of the European Union L 410/111
(1) (2) (3) or (4) 
5 606  G i m p e d  y a r n ,  an d s t ri p an d th e  
like of head ing 5 40 4 or 5 40 5,  
gimped (ot her t ha n those of 
head ing 5 60 5 an d gi mped  horsehair yarn); che nille yarn 
(inclu d ing flock  c henille yarn); 
loop wal e- yarn Ma nuf ac ture from (
1): 
- na tural f ibres, 
- man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
processed for spi n ni ng, 
- chemi cal ma terials or textile p ulp, 
or 
- pa per-maki ng m aterials  
Ch ap ter 5 7 Carpets  a nd  ot her textile flo or 
coverings:   
 - Of needle loom f elt Ma nuf ac ture from (2): 
- na tural f ibres, or 
- chemi cal ma terials or textile p ulp 
Ho we ver :  
  - pol ypropy lene filament of 
head ing 5 40 2, 
- pol ypropy lene fibres of 
head ing 5 50 3 or 55 0 6, or 
- pol ypropy lene filament tow of 
head ing 5 50 1, 
of which the denomi na tion  i n all 
cases of a s ingle filament or f ibre is  
less tha n 9 decitex, m ay be used, provided th at  t heir tot al value does 
not exceed 4 0%  of the ex-wo rks 
price of t he pro du ct 
Jute fa bric  may be use d as  a 
bac k ing  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. L 410/112 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
 - Of other felt Ma nuf ac ture from (1): 
- na tural f ibres, not car ded or 
combed or ot herwise processed 
for spin n ing,  or 
- chemi cal ma terials or textile p ulp  
 - Other Ma nuf ac ture from (2): 
- coir yarn or ju te yarn, 
- synthetic  or art ific ial filamen t 
yarn, 
- na tural f ibres, or - man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
processed for spi n ni ng 
Jute fa bric  may be use d as  a 
bac k ing  
ex Cha pter 5 8 Special woven fabrics ; tuf ted 
textile fabrics ; lace;  t apestries;  trimm ings;  embroi der y; except 
for:   
 - Combi ned  with r ub ber t hread Ma nuf ac ture from si ngle yarn (3)  
 - Other Ma nuf ac ture from (4):  
  - na tural f ibres, 
- man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
processed for spi n ni ng, or 
- chemi cal ma terials or textile p ulp 
or  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
3 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
4 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 30.12.2006 EN Official Journal of the European Union L 410/113
(1) (2) (3) or (4) 
  Print ing ac comp an ied by at least 
two preparatory or finish ing 
operations  (su ch  as s couri ng, 
bleach ing, mercerising, heat  sett ing,  raisi ng, calenderi ng, s hri nk  
resistan ce processi ng, permanen t 
finis h ing,  deca tis i ng, i mpregna ti ng, mendi ng a n d burli ng), provided th at  
the value of t he u npr in ted f abri c 
used does not exceed 4 7, 5%  of t he ex- w orks pri ce of the produ ct  
58 0 5 Han d-wov en ta pestries of the 
types Gobelins, Flanders, Aubusson , Bea uva is a n d t he like,  
an d needle- w orked ta pestries (for 
example, petit  poi n t, cross st itc h),  whether or not ma de u p Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
58 1 0 Embroi dery in the piece, in  str ips  
or in mo tifs Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he 
produ ct  
59 0 1 Te xtile fabrics coated  with  gum 
or amy laceous su bst an ces, of a ki nd  u sed for t he outer covers of 
books or t he like;  tra ci ng cloth ; prepared pa in ti ng c anv as; 
bu ckr am a n d s imilar s tiffened 
textile fabrics  of a ki n d used for ha t fou nd at ions Ma nuf ac ture from yarn  
59 0 2 T yr e cord fabri c of high  ten ac ity 
yarn of ny lon or other pol yamides, poly esters or viscose rayon:   
 - Cont ai ni ng not more t ha n 90 % 
by w eight of textile materials Ma nuf ac ture from yarn  
 - Other Ma nuf ac ture from c hemical 
materials or textile p ulp  L 410/114 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
59 0 3 Te xtile fabrics im pregnated , 
coated,  covered or lamina ted wit h 
plast ics,  other t h an  t hose of 
head ing 5 90 2 Ma nuf ac ture from yarn 
or 
Print ing ac comp an ied by at least 
two preparatory or finish ing operations  (su ch  as s couri ng, 
bleach ing, mercerising, heat  sett ing,  
rasing,  c alendering, s hri n k resistan ce processi ng, permanen t 
finis h ing,  deca tis i ng, i mpregna ti ng, 
mendi ng a n d burli ng), provided th at  the value of t he u npr in ted f abri c 
used does not exceed 4 7, 5%  of t he 
ex- w orks pri ce of the produ ct  
59 0 4 Linol eum, whether or note cu t to 
sha pe; floor coverings consis ti ng of a coat i ng or covering a pplied  on a textile ba ck ing,  whether or 
not cu t to sh ape Ma nuf ac ture from yarn (
1)  
59 0 5 Te xtile wall cov erings:   
 - I mpre gnated,  coa ted, covered or 
lamin ated wit h r ub ber, plasti cs 
or other materials  Ma nuf ac ture from yarn  
 - Other Ma nuf ac ture from (2):  
  - coir yarn, 
- na tural f ibres, 
- man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
processed for spi n ni ng, or 
- chemi cal ma terials or textile p ulp 
or  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 30.12.2006 EN Official Journal of the European Union L 410/115
(1) (2) (3) or (4) 
  Print ing ac comp an ied by at least 
two preparatory or finish ing 
operations  (su ch  as s couri ng, 
bleach ing, mercerising, heat  sett ing,  raisi ng, calenderi ng, s hri nk  
resistan ce processi ng, permanen t 
finis h ing,  deca tis i ng, i mpregna ti ng, mendi ng a n d burli ng), provided th at  
the value of t he u npr in ted f abri c 
used does not exceed 4 7, 5%  of t he ex- w orks pri ce of the produ ct  
59 0 6 Ru b berised textile fabr ics,  other 
th an  t hose of head ing 5 90 2:   
 - Knitted or crocheted f abr ics Ma nuf ac ture from (1): 
- na tural f ibres, 
- man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
processed for spi n ni ng, or 
- chemi cal ma terials or textile p ulp  
 - Other fabr ics ma de of syntheti c 
filament yarn, con tai n ing more 
th an  9 0%  by weight of textile materials Ma nuf ac ture from c hemical 
materials  
 - Other Ma nuf ac ture from yarn  
59 0 7 Te xtile fabrics o therwise 
impregna ted, coated  or covered; pa in ted ca nvas being thea tric al 
scener y, stu dio ba c k-cloths or the like Ma nuf ac ture from yarn 
or 
Print ing ac comp an ied by at least 
two preparatory or finish ing operations  (su ch  as s couri ng, 
bleach ing, mercerising, heat  sett ing,  
rasing,  c alendering, s hri n k resistan ce processi ng, permanen t 
finis h ing,  deca tis i ng, i mpregna ti ng, 
mendi ng a n d burli ng), provided th at  the value of t he u npr in ted f abri c 
used does not exceed 4 7, 5%  of t he 
ex- w orks pri ce of the produ ct  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. L 410/116 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
59 0 8 Te xtile wicks,  wov en, pla ited or 
kn it ted, for lam ps, stoves, 
lighters, ca n dles or the like;  
in ca ndescen t gas ma ntles a nd  tu bular k ni tted  gas m an tle fabri c 
therefor, whether or not 
impregna ted:   
 - I ncan descent gas  ma n tles, 
impregna ted Ma nuf ac ture from t ub ular kn it ted gas-man tle fabric  
 - Other Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
59 0 9 to 5 91 1 Te xtile articles of a ki nd  su it able 
for ind us trial use:   
 - Polishing d iscs or ri ngs ot her 
th an  of felt of headi ng 59 1 1 Ma nuf ac ture from yarn or waste 
fabri cs or rags of hea di ng 63 1 0  
 - Wo ven fabrics , of a  k in d 
commonly used in  p aperma ki ng or other tech ni cal uses, felted or 
not, whet her or not i mpregna ted or coated, t ub ular or endless 
with si ngle or multi ple warp 
an d/or weft, or flat wov en with multi ple warp an d/or weft of 
head ing 5 91 1 Ma nuf ac ture from (
1): 
- coir yarn, 
- the follo wing materials: 
-- yarn of 
pol ytetrafluoroeth yl ene (2), 
-- yarn, multi ple, of polyamide, 
coated im pregnated or covered 
with a  p henolic resi n, 
-- yarn of s ynthet ic textile fibres of 
aromati c polyamides, obt ai ned by pol ycondensa tion  of 
m -phenylenediamine an d 
isop ht halic  a ci d,  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory note 5 
2 The use of this material is restricted to the manufacture of woven fabrics of a kind used in 
paper-making machinery. 30.12.2006 EN Official Journal of the European Union L 410/117
(1) (2) (3) or (4) 
  -- monofil of 
pol ytetrafluoroeth yl ene (1), 
-- yarn of s ynthet ic textile fibres of 
pol y( p -phenylene 
terepht halami de), 
-- glass fibre yarn, coa ted with  
phenol resin  a nd  gim ped with  
acrylic yarn (2),  
  -- copoly ester monofilaments of a 
pol yester and a  resin of terepht halic  ac i d a n d 1, 4-cyclohexanedietha nol a nd  
isop ht halic  a ci d, 
-- na tural f ibres, 
-- man-m ade st a ple fibres not 
carded  or combed  or otherwise 
processed for spi n ni ng, or 
-- chemi cal ma terials or textile 
pulp  
 - Other Ma nuf ac ture from (3): 
- coir yarn, 
- na tural f ibres, - man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
processed for spi n ni ng, or 
- chemi cal ma terials or textile p ulp  
                                                 
1 The use of this material is restricted to the manufacture of woven fabrics of a kind used in 
paper-making machinery. 
2 The use of this material is restricted to the manufacture of woven fabrics of a kind used in 
paper-making machinery. 
3 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. L 410/118 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
Ch ap ter 6 0 Knitted or crocheted f abr ics Ma nuf ac ture from (1): 
- na tural f ibres, 
- man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
processed for spi n ni ng, or 
- chemi cal ma terials or textile p ulp  
Ch ap ter 6 1 Articles of apparel an d clothi ng 
accessories, k n it ted or croc heted:   
 - Obta i ned by se wing together or 
otherwise assembling, two or more pieces of kn it ted or crocheted fa bri c whi ch  h ave 
been eit her cu t to form or 
obta ined  d irectly to form Ma nuf ac ture from yarn (
2)(3)  
 - Other  Ma nuf ac ture from (4): 
- na tural f ibres, 
- man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
processed for spi n ni ng, or 
- chemi cal ma terials or textile p ulp   
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
3 See Introductory Note 6. 
4 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 30.12.2006 EN Official Journal of the European Union L 410/119
(1) (2) (3) or (4) 
ex Cha pter 6 2 Articles of apparel an d clothi ng 
accessories, no t kn it ted or 
crocheted;  except for: Ma nuf ac ture from yarn (1)(2)  
ex 620 2,  ex 62 0 4, 
ex 620 6,  ex 62 0 9 a nd  e x  62 11  W o m e n ' s ,  g i r l s '  an d ba bi e s '  clothi ng a n d clot hi ng a ccessories for bab ies, embroi dered Ma nuf ac ture from yarn (
3) 
or 
Ma nuf ac ture from u nembroi dered 
fabri c, provided  t ha t t he value of t he 
unem broidered fa bric  used  does not exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct (
4)  
ex 621 0 an d 
ex 621 6 Fire -resistant  equ ip ment of fa bri c cover ed with foil of alum i nised 
pol yester Ma nuf ac ture from yarn (
5) 
or 
Ma nuf ac ture from u ncoa ted fa bri c, 
provided th at  t he value of the 
un coated  fa bric  used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct (
6)  
62 1 3 a n d 62 1 4 Han dkerc hiefs, s hawls, scarves, 
mufflers, mant illas, veils a nd  t he like:   
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 See Introductory Note 6. 
3 See Introductory Note 6. 
4 See Introductory Note 6. 
5 See Introductory Note 6. 
6 See Introductory Note 6. L 410/120 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
 - Embroi dered Ma nuf ac ture from u nbleac hed 
single yarn (1)(2) 
or 
Ma nuf ac ture from u nembroi dered 
fabri c, provided  t ha t t he value of t he 
unem broidered fa bric  used  does not 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct (
3)  
 - Other Ma nuf ac ture from u nbleac hed 
single yarn (4)(5) 
or  
  Ma ki ng up , follo w ed by pri nti ng 
accom pa nied  by at  least two prepara tory or finishi ng opera tions  
(suc h as  sco uring,  bleac hi ng, 
mercerising, heat set ti ng, ra isi ng, calendering,  shr in k resis ta nce 
processing,  perma nent f in is hi ng, 
decat isi ng, im pregnat ing,  mend i ng an d burli ng), provided th at  t he 
value of all the u npr in ted goods of 
head ings 6 21 3 an d 6 21 4 used  does not exceed 4 7, 5%  of the ex-wo rks 
price of t he pro du ct  
62 1 7 Other ma de u p clothi ng 
accessories; parts  of garments or of clothi ng ac cessories, other t ha n 
those of hea di ng 6 2 12:   
 - Embroi dered Ma nuf ac ture from yarn (6) 
or 
Ma nuf ac ture from u nembroi dered 
fabri c, provided  t ha t t he value of t he 
unem broidered fa bric  used  does not 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct (
7)  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 See Introductory Note 6. 
3 See Introductory Note 6. 
4 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
5 See Introductory Note 6. 
6 See Introductory Note 6. 
7 See Introductory Note 6. 30.12.2006 EN Official Journal of the European Union L 410/121
(1) (2) (3) or (4) 
 - Fire -resistant  equ ip ment of 
fabri c covered with foil of 
alumi nised  polyeste r Ma nuf ac ture from yarn (1) 
or 
Ma nuf ac ture from u ncoa ted fa bri c, 
provided th at  t he value of the un coated  fa bric  used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct (
2)  
 - I nterlinings for collars an d 
cuffs, cu t o ut Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he produ ct  
 - Other Ma nuf ac ture from yarn (3)  
ex Cha pter 6 3 Other ma de-up  textile arti cles; 
sets; worn clothi ng a n d worn 
textile articles; rags;  except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
63 0 1 to 6 30 4 Blan kets, travelling rugs, bed 
linen etc .; c urta ins  etc. ; ot her furnis h ing arti cles:   
 - Of felt, of nonwov ens Ma nuf ac ture from (4): 
- na tural f ibres, or 
- chemi cal ma terials or textile p ulp  
 - Other:   
                                                 
1 See Introductory Note 6. 
2 See Introductory Note 6. 
3 See Introductory Note 6. 
4 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. L 410/122 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
 -- Embroi dered Ma nuf ac ture from u nbleac hed 
single yarn (1)(2) 
or 
Ma nuf ac ture from u nembroi dered 
fabri c (other th an  k ni tted  or 
crocheted), provided  t ha t the value 
of the u nembroi dered fabr ic used does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct  
 -- Other Ma nuf ac ture from u nbleac hed 
single yarn (3)(4)  
63 0 5 Sacks  a n d bags, of a ki nd  used  for 
the pac k ing of goods Ma nuf ac ture from (5): 
- na tural f ibres, 
- man-m ade st a ple fibres, not  
carded  or combed  or otherwise 
processed for spi n ni ng, or 
- chemi cal ma terials or textile p ulp  
63 0 6 Tarpauli ns,  awni ngs a nd  
sun bli nds ; tents ; s ails for boa ts, sailboar ds or lan dcr aft;  c amp ing 
goods:   
 - Of nonwovens Ma nuf ac ture from (6)(7): 
- na tural f ibres, or 
- chemi cal ma terials or textile p ulp  
                                                 
1 See Introductory Note 6. 
2 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. 
3 See Introductory Note 6. 
4 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. 
5 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
6 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
7 See Introductory Note 6. 30.12.2006 EN Official Journal of the European Union L 410/123
(1) (2) (3) or (4) 
 - Other Ma nuf ac ture from u nbleac hed 
single yarn (1)(2)  
6 307  O t h e r  m ad e - u p a r ti c l e s ,  in c l udi n g  
dress pa tterns Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
63 0 8 Sets consi sti ng of woven fabric 
an d yarn, whether or not  with  accessories, for ma ki ng u p i nto 
rugs, t apestr ies, embroi dered 
ta ble cloths or serviettes, or similar textile articles, pu t u p i n 
pac k ings for retail s ale Eac h item i n t he set mus t s at isfy the 
rule which would a pply to it  if it  w er e not i ncl uded  i n the set.  
Ho we ver, non-origina ti ng ar ticles 
may be incor porated,  provi ded th at their total value does not exceed 
15 % of t he ex-w orks price of t he set  
ex Cha pter 6 4 Fo otw ear, gaiters a nd  t he like; 
parts  of su ch  art icles; except for: Ma nuf ac ture from ma terials of any head ing,  except from assemblies of 
up pers affixed to i nner soles or to other sole components of 
head ing 6 40 6  
64 0 6 Parts of footwear (includ ing 
up pers whether or not att ac hed to 
soles other tha n ou ter soles); 
removable in-soles, hee l cush ions 
an d s imilar arti cles; gai ters, leg gings an d sim ilar art icles, a n d 
parts  t hereof Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex Cha pter 6 5 Headgear an d parts  t hereof; 
except for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
65 0 3 F elt hats  a nd  other felt hea dgear, 
made from t he h at bod ies, hoods or plateaux of head ing 6 50 1,  whether or not lined  or trimmed Ma nuf ac ture from yarn or textile 
fibres (
3)  
65 0 5 Hats an d ot her hea dgear, k ni tted  
or crocheted, or m ade up  from 
lace, felt or other textile fabric , i n 
the piece (b ut  not  i n s tri ps), 
whether or not lined  or trimmed ; ha ir-nets of a ny material, whether 
or not li ned or tri mmed Ma nuf ac ture from yarn or textile 
fibres (
4)  
                                                 
1 For special conditions relating to products made of a mixture of textile materials, see 
Introductory Note 5. 
2 See Introductory Note 6. 
3 See Introductory Note 6. 
4 See Introductory Note 6. L 410/124 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
ex Cha pter 6 6 Umbrellas, sun  um brellas, 
walking-stic ks,  seat-st ic ks,  whips , 
ridi ng-crops,  a n d parts  t hereof; 
except for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
66 0 1 Umbrellas and  su n um brellas 
(inclu d ing walki ng-sti ck  
umbrellas, garden  um brellas an d 
similar um brellas) Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
Ch ap ter 6 7 Prepared feathers a nd  down a n d 
arti cles made of feathers or of down; art ific ial flow ers; arti cles of hum an  h air Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex Cha pter 6 8 Articles of stone, plaster, cement , 
asbestos, mic a or s imilar 
materials; except  for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
ex 680 3 Articles of slate or o f 
agglom erated slate Ma nuf ac ture from worked slate  
ex 681 2 Articles of asbestos; art icles of 
mixtures with  a  b asis  of asbestos 
or of mixtures with a bas is of 
asbestos an d m agnesi um carbo nate Ma nuf ac ture from ma terials of any head ing  
ex 681 4 Articles of mica, in clu di ng 
agglom erated or reconsti tu ted mica , on  a su p port of p aper, 
pa perboard or ot her ma terials Ma nuf ac ture from worked mica  
(inclu d ing agglomerated or reconstit u ted m ica)  
Ch ap ter 6 9 Ceramic  prod uc ts Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex Cha pter 7 0 G lass an d glassware; except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex 700 3,  ex 70 0 4 a nd  e x  70 05   G lass with a  no n-refl ecting layer Ma nuf ac ture from ma terials of 
head ing 7 00 1  
7 006  G l a s s  o f  h e a di n g  70 03 , 700 4 
or 70 05 , bent , edge-w orked, engraved, drilled, ena mell ed or 
otherwise wo rked, bu t not framed  
or fitted wit h ot her ma terials:   
 - G lass-plate su bstr ates, coated 
with a  d ielectric t hi n f ilm, a n d of a semicon d uc tor grade i n accord an ce with 
S E M II-s t a n d a r d s  (
1) Ma nuf ac ture from non- coated  glass-plate su bstra te of 
head ing 7 00 6  
                                                 
1 SEMII – Se miconductor Equipment and Materials Institute Incorporated. 30.12.2006 EN Official Journal of the European Union L 410/125
(1) (2) (3) or (4) 
 - Other Ma nuf ac ture from ma terials of 
head ing 7 00 1  
70 0 7 Safety g lass, cons ist ing of 
toughened  (tempered) or 
lamin ated glass Ma nuf ac ture from ma terials of 
head ing 7 00 1  
70 0 8 Mult iple-wal led ins ulati ng un its  
of glass Ma nuf ac ture from ma terials of head ing 7 00 1  
70 0 9 G lass mirrors, whether or not 
framed, i ncl ud ing rear-view 
mirrors Ma nuf ac ture from ma terials of 
head ing 7 00 1  
70 1 0 Carboys, bot tles, flasks, jars , pots, 
ph ials, am poules an d ot her 
cont ai ners, of glass, of a ki n d 
used for t he conveyance or 
pac k ing of goods;  preserving jars  
of glass; stop pers, lids  a nd  ot her closures, of glass Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct 
or 
Cu tt ing of glassware, provided th at  
the tot al value of t he u nc ut  
glasswar e used does no t exceed 50 % of t he ex-w orks price of t he 
produ ct  
70 1 3 G lasswar e of a ki n d used for 
ta ble, ki tc hen,  toilet, office, in door decorat ion or s imilar 
pur poses (other t ha n t h at of head ing 7 01 0 or 70 1 8) Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct 
or 
Cu tt ing of glassware, provided th at  
the tot al value of t he u nc ut  
glasswar e used does no t exceed 
50 % of t he ex-w orks price of t he produ ct 
or 
Han d-decorat ion (except  silk-screen 
pri nt ing) of h a nd- blown glass ware, 
provided th at  t he tot al value of the 
ha nd- blown glass ware used does not exceed 5 0%  of the ex-wo rks 
price of t he pro du ct  
ex 701 9 Articles (other tha n yarn) of glass 
fibres Ma nuf ac ture from: 
- un coloured slivers, rovings, yarn 
or chop ped s tra nds , or 
- glass wo ol  
ex Cha pter 7 1 Natur al or cult ured pearls, 
precious or semi- precious  stones,  
precious metals, met als clad  with precious metal, a n d arti cles 
thereof; imi tat ion  jewe ll er y; coin; 
except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  L 410/126 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
ex 710 1 Natur al or cult ured pearls, graded  
an d temporarily strung for 
convenience of tr ans port Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
ex 710 2,  ex 71 0 3 a nd  e x  71 04  Worked precious or semi-precious stones ( nat ural, syntheti c 
or reconstruc ted) Ma nuf ac ture from u nworked 
precious or semi- precious  stones  
7 106 ,  71 08  a nd  7 110  Precious metals:   
 - Unwrought Ma nuf ac ture from ma terials of any 
head ing,  except t hose of h e a di n g s  71 06 , 710 8 an d 711 0  
or 
Electrol ytic, t hermal or chemi cal 
separat ion of precious  metals of 
h e a di n g  71 06 , 710 8 o r  71 10  
or 
A ll o ying of precious  metals of 
h e a di n g  71 06 , 710 8 o r  71 10  w i th  each ot her or with base metals  
 - Semi-man ufac tured  or i n 
powder form Ma nuf ac ture from u nwrought precious metals  
ex 710 7,  ex 71 0 9 
a nd  e x  71 11  Metals cla d wit h precious metals, semi-man ufac t ured Ma nuf ac ture from metals cla d wit h precious metals, unwrought  
71 1 6 Articles of natural or cult ured 
pearls, precio us or semi-precio us stones (n at ural, synt hetic  or 
reconstruc ted) Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
71 1 7 I mitatio n jewel l er y Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct 
or  
  Ma nuf ac ture from b ase metal p arts,  
not plated  or covered with precio us 
metals, provi ded t h at the value of all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
ex Cha pter 7 2 I r on an d s teel; except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  30.12.2006 EN Official Journal of the European Union L 410/127
(1) (2) (3) or (4) 
72 0 7 Semi-finis hed prod uc ts of iron  or 
non-allo y steel Ma nuf ac ture from ma terials of 
h e a di n g  72 01 , 720 2,  7 203 ,  72 04  
or 72 05  
72 0 8 to 7 21 6 F lat-rol led produ cts , bars an d 
rods, a ngles, sha pes a n d sect ions 
of iron or no n-allo y stee l Ma nuf ac ture from i ngots or other primary forms of headi ng 72 0 6  
72 1 7 Wire of iron or non-allo y stee l Ma nuf ac ture from semi-fin ishe d 
materials of hea di ng 72 0 7  
ex 721 8,  7 2 19  to 
7 222  Semi-finis hed prod uc ts, flat-rol led produ cts,  b ars a n d 
rods, a ngles, sha pes a n d sect ions of stai nless steel Ma nuf ac ture from i ngots or other 
primary forms of headi ng 72 1 8  
72 2 3 Wire of stainless steel Ma nuf ac ture from semi-fin ishe d 
materials of hea di ng 72 1 8  
ex 722 4,  7 2 25  to 
7 228  Semi-finis hed prod uc ts, flat-rol led produ cts,  ho t-roll ed bars an d rod s, in  irregularl y 
wound coils;  a ngles, sha pes a nd  
sections , of other alloy ste el; hollo w drill bars a nd  rods,  of 
allo y o r non-allo y stee l Ma nuf ac ture from i ngots or other 
primary forms of headi ng 72 0 6, 72 1 8 or 7 2 24  
72 2 9 Wire of other all o y stee l Ma nuf ac ture from semi-fin ishe d 
materials of hea di ng 72 2 4  
ex Cha pter 7 3 Articles of iron or steel; exc ept 
for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
ex 730 1 Sheet pili ng Ma nuf ac ture from ma terials of 
head ing 7 20 6  
73 0 2 Railway or tramwa y track 
constr uc tion  ma terial of iron or steel, the foll o wing: rails, 
chec k-rails a n d ra ck  rails, switch  
blades, crossing frogs, poi nt rod s an d ot her crossi ng p ieces, 
sle epers (cross-ties), fish- plates, 
cha irs, c hair  wedges, so le pates (base pla tes), rail clips , bedpla tes, 
ties a nd  ot her material s peciali sed 
for joint ing or f ixing r ails Ma nuf ac ture from ma terials of head ing 7 20 6  
7 304 ,  73 05  a nd  
7 306  Tubes, p i pes an d hollo w profiles, of iron (other t ha n cas t iron) or 
steel Ma nuf ac ture from ma terials of 
h e a di n g  72 06 , 720 7,  7 218  o r  722 4   L 410/128 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
ex 730 7 Tube or pi pe fit ti ngs of st ai nless 
steel ( I SO N o X5CrNi Mo 1 7 12),  
consis ti ng of several parts Turni ng, drilling, reami ng, 
thread i ng, deburri ng a n d 
san dblas ti ng of forged blan ks,  
provided th at  t he tot al value of the forg ed bla nks  used  does no t exceed 
35 % of t he ex-w orks price of t he 
produ ct  
73 0 8 Struc tures (exclud ing 
prefabric ated  b u ildi ngs of 
head ing 9 40 6) a n d part s of 
struc t ures (for example, bridges an d bri dge-sections, loc k-gates, 
tow ers, latti ce mast s, roofs, 
roofing frame works, doors a nd  
windows and  t heir frames a nd  
thresholds for doors, sh ut ters, balus tra des, p illars an d colum ns), 
of iron or steel; plates, rods , 
angles, sha pes, sec tions , tu bes an d the li ke, prep ared for use i n 
struc t ures, of iron or s teel Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . 
Ho we ver, we lded angles, sh apes 
an d sect ions  of hea di ng 7 3 01  may not be used  
ex 731 5 Ski d c h ai n Ma nuf ac ture i n whi ch  t he value of 
all the ma terials of head i ng 7 3 15  
used does not exceed 5 0%  of t he 
ex- w orks pri ce of the produ ct  
ex Cha pter 7 4 Cop per an d arti cles thereof; 
except for: Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he produ ct  
7 401  C o pp e r  m a tt e s ;  c e m e n t c o pp e r  
(precip it ated cop per) Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
74 0 2 Unrefined co pper; cop per ano des 
for e lectrol ytic refining Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
74 0 3 Refined cop per an d cop per allo ys, 
unwrought:   
 - Refined cop per Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
 - Cop per allo ys and refined  
copper co nt ai ni ng ot her 
el ements Ma nuf ac ture from refined co pper, 
unwrought,  or waste an d s crap  of 
copper  
74 0 4 Cop per waste and  scra p Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
74 0 5 Mas ter allo ys of copper Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  30.12.2006 EN Official Journal of the European Union L 410/129
(1) (2) (3) or (4) 
ex Cha pter 7 5 Nickel a nd  art icles t hereof; 
except for: Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he 
produ ct  
75 0 1 to 7 50 3 Nickel ma ttes, ni ckel oxide 
sin ters an d ot her i ntermedi ate 
produ cts  of n ic kel metallurg y; 
unwrought n ic kel; ni c kel waste an d s crap Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct  
ex Cha pter 7 6 A lumin iu m a n d ar ti cles thereof; 
except for: Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he 
produ ct  
76 0 1 Unwrought alum in i um Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he 
produ ct 
or 
Ma nuf ac ture by t hermal or 
el ectrol ytic treatmen t from un allo y ed alum in iu m or waste an d 
scrap  of alum in iu m  
76 0 2 A lumin iu m waste or scra p Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  L 410/130 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
ex 761 6 A lumin iu m ar ticles ot her th an  
gauze, cloth,  grill, nett ing,  
fencing,  reinforci ng fa bric  a n d 
similar m aterials (i ncl ud ing endless ba nd s) of alum in iu m 
wire, and expa n ded met al of 
a l u m in iu m  Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t. 
Ho we ver, gauze, cloth, grill, nett ing, fen ci ng, rei nforcing f abr ic 
an d s imilar m aterials (i n clud ing 
endless ba nd s) of alum in iu m wire, or expanded  metal of alum i ni um 
may be used;  a nd 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he 
produ ct  
Ch ap ter 7 7 Reserv ed for possible fu ture u se 
in t he HS   
ex Cha pter 7 8 L ead an d arti cles thereof; except 
for: Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he 
produ ct  
78 0 1 Unwrought lead:   
 - Refined lead Ma nuf ac ture from "b ullion" or 
"w ork" lead  
 - Other Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . 
Ho we ver, waste an d scr ap  of 
head ing 7 80 2 m ay not be used  
78 0 2 L ead waste and  scra p Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex Cha pter 7 9 Zinc an d arti cles thereof; except 
for: Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he 
produ ct  
79 0 1 Unwrought zin c Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . Ho we ver, waste an d scr ap  of 
head ing 7 90 2 m ay not be used  30.12.2006 EN Official Journal of the European Union L 410/131
(1) (2) (3) or (4) 
79 0 2 Zinc waste a nd  scra p Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex Cha pter 8 0 Tin a nd  art icles t hereof; except 
for: Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he produ ct  
80 0 1 Unwrought t in Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . Ho we ver, waste an d scr ap  of 
head ing 8 00 2 m ay not be used  
80 0 2 a n d 80 0 7 Tin waste an d s cra p; o ther ar ticles 
of tin Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
Ch ap ter 8 1 Other b ase metals; cermets; 
arti cles thereof:   
 - Other b ase metals, wrought;  
arti cles thereof Ma nuf ac ture i n whi ch  t he value of all the ma terials of the s ame 
head ing as the produ ct  used  does 
not exceed 5 0%  of the ex-wo rks price of t he pro du ct  
 - Other Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex Cha pter 8 2 Too ls, implements, cu tler y, 
spoons an d forks,  of b ase metal; parts  t hereof of base metal; except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
82 0 6 Too ls of tw o or mor e of the 
h e a di n g s  82 02  t o  820 5,  p ut  up  in  
sets for retail sale Ma nuf ac ture from ma terials of any head ing,  except t hose of h e a di n g s  82 02  t o  820 5.  H o w e v e r ,  
tools of headi ngs 8 2 02  to 8 20 5 m ay 
b e  in c o r p o r a t e d in t o  th e  s e t ,  provided th at  t heir tot al value does 
not exceed 1 5%  of the ex-wo rks 
price of t he set  
82 0 7 I nterchangeable tools for ha nd  
tools, whether or not power-operated, or for mac h ine-tools (for e xample, for pressing, 
stam pi ng, p un ch ing,  t ap pi ng, 
thread i ng, drilling, bori ng, broac hi ng, m illing, tur ni ng, or 
screwdriving), i nclu di ng dies for 
drawing or extrud ing metal, a n d rock drilling or earth  bori ng tools Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he produ ct  L 410/132 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
82 0 8 Knives and  c ut ti ng bla des, for 
mac hi nes or for mecha ni cal 
ap plia nces Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct  
ex 821 1 Knives with cu tt ing bla des, 
serrated or not ( in clud i ng pr un ing 
kn ives), other t ha n k nives of 
head ing 8 20 8 Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct . 
Ho we ver, knife bla des a nd  h an dles 
of base metal may be used  
82 1 4 Other art icles of cu tler y (fo r 
example, hair  cli ppers, bu tc hers' or kit che n cleavers, cho ppers a n d 
min ci ng k n ives, pa per k nives); 
man ic ure or pedi cure sets an d i n st r u m e nt s  ( inc l u di n g  na i l  f i l e s )  Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . 
Ho we ver, han dles of base metal 
may be used  
82 1 5 Spoons, forks , ladles, s kim mers, 
cake-servers, fish-k nives, bu tter-
kn ives, sugar  tongs an d s im ilar 
ki tc hen or t ableware Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . Ho we ver, han dles of base metal 
may be used  
ex Cha pter 8 3 Mis cellaneous arti cles of base 
metal; except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex 830 2 Other mou nt ings,  fit ti ngs a n d 
similar arti cles sui ta ble for bu ildi ngs, a nd  a utoma ti c door closers Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . 
Ho we ver, other materials of head ing 8 30 2 m ay be used,  
provided th at  t heir tot al value does 
not exceed 2 0%  of the ex-wo rks price of t he pro du ct  
ex 830 6 Stat uettes an d ot her ornamen ts, of 
base metal Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct . Ho we ver, other materials of 
head ing 8 30 6 m ay be used,  
provided th at  t heir tot al value does not exceed 3 0%  of the ex-wo rks 
price of t he pro du ct  30.12.2006 EN Official Journal of the European Union L 410/133
(1) (2) (3) or (4) 
ex Cha pter 8 4 Nuclear reactors, boilers, 
m a ch in e r y  a n d  m e ch an ic a l  
ap plia nces; p arts thereof; except 
for: Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
ex 840 1 Nuclear fuel el ements Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the 
produ ct  (1) Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
84 0 2 Steam or other va pour generati ng 
boilers (other th an  cen tral heat i ng hot water boilers ca pa ble also of 
produ ci ng low pressure steam); 
super-heated  water boilers Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct  
84 0 3 a n d ex 8 40 4 Central heat ing boilers other t ha n 
those of hea di ng 8 4 02  a nd  auxili ary plant for cen tral heati ng 
boilers Ma nuf ac ture from ma terials of any head ing,  except t hose of 
h e a di n g s  84 03  a nd  84 04  Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
84 0 6 Steam t urb ines an d ot her vapo ur 
tur bi nes Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
84 0 7 Spark- ign itio n reci proca ti ng or 
rotary internal com bus tio n pis ton engines Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
84 0 8 Compression-ig ni tion  i ntern al 
comb ust ion pis ton  engines ( diesel 
or semi-diesel engines) Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
84 0 9 Parts s ui ta ble for use sole l y or 
pri nci p all y with the engi nes of head ing 8 40 7 or 84 0 8 Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
                                                 
1 This rule shall apply until 31.12.2005. L 410/134 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
84 1 1 Turbo-jets, t ur bo-propelle rs and  
other gas t urb i nes Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
84 1 2 Other engines an d mo tors Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
ex 841 3 Rotary posit ive dis placement  
pum ps Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
ex 841 4 I ndustr ial fa ns, blow ers and  t he 
like Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
84 1 5 Air condi tio ni ng ma ch i nes, 
compris ing a motor-dr iven fan  an d elements for ch angi ng t he temperature a n d hu mi di ty, 
in clud ing t hose mac hi nes i n 
which t he h umi di ty can not be separately r egulated Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
84 1 8 Refrigerators, fre ez ers and o ther 
refrig erating or freezing equi pmen t, electric or ot her; heat 
pum ps  other t ha n air con di tio ni ng 
mac hi nes of head i ng 8 4 15 Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct , a n d 
- in whi c h t he value of all the 
non-origi nat i ng ma terials used  does not exceed t he value of all 
the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 30.12.2006 EN Official Journal of the European Union L 410/135
(1) (2) (3) or (4) 
ex 841 9 Ma ch ines for wood, pa per p ulp,  
pa per an d pa perboard  i n dus tries Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he ex-
wo rks pri ce of the prod uct , an d 
- withi n t he a bove limit,  t he value 
of all the materials of the sa me head ing as the produ ct  used  does not exceed 2 5%  of the ex-wo rks 
price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
84 2 0 Calendering or ot her rolling 
mac hi nes, ot her th an  for metals or glass, an d cylinders therefore Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he ex-
wo rks pri ce of the prod uct , an d 
- withi n t he a bove limit,  t he value 
of all the materials of the sa me 
head ing as the produ ct  used  does not exceed 2 5%  of the ex-wo rks 
price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
84 2 3 W eighing mac h inery (e xcludi ng 
bala nces of a sen sit ivi ty of 5 cg or 
better), i nclu d ing weight operate d 
coun ti ng or c heck ing mac h ines;  w eighing m ac hi ne weights of all 
ki nd s Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
84 2 5 to 8 42 8 Lifting, h an dli ng, load ing or 
unloa di ng ma ch inery Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he ex-
wo rks pri ce of the prod uct , an d 
- withi n t he a bove limit,  t he value 
of all the materials of head ing 8 43 1 used does not  
exce ed 1 0% of the ex-w orks pri ce 
of the prod u ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 
84 2 9 Self -propell ed bulldozers, 
angledozers, graders, le ve ll ers, scrapers, mec ha ni cal s hovels, excavators, shovel loaders, 
tam pi ng ma ch i nes an d roa d 
rol lers :   L 410/136 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
 - Road  roll ers Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
 - Other Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of head ing 8 43 1 used does not  
exce ed 1 0% of the ex-w orks pri ce 
of the prod u ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
84 3 0 Other moving, gra di ng, level ling, 
scrap ing,  excavat ing,  t amp i ng, compa ct ing,  extract ing or boring mac hi nery, for earth, m i nerals or 
ores; pile-drivers and  p ile-
extractors; s now-ploughs an d snow-blo w ers Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of head ing 8 43 1 used does not  
exce ed 1 0% of the ex-w orks pri ce 
of the prod u ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 
ex 843 1 Parts s ui ta ble for use sole l y or 
pri nci p all y with roa d rollers Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
84 3 9 Ma ch inery for making p ulp of 
fibrous cellulosic material or for mak ing or fi n ish ing pa per or 
pa perboard Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of the sa me 
head ing as the produ ct  used  does 
not exceed 2 5%  of the ex-wo rks price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
84 4 1 Other mac h inery for making u p 
pa per p ulp, pa per or p aperboar d, 
in clud ing c ut ti ng ma ch ines of all 
ki nd s Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of the sa me head ing as the produ ct  used  does 
not exceed 2 5%  of the ex-wo rks price of t he pro du ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 30.12.2006 EN Official Journal of the European Union L 410/137
(1) (2) (3) or (4) 
84 4 4 to 8 44 7 Ma ch ines of t hese head i ngs for 
use i n t he textile i nd us try Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
ex 844 8 Auxiliar y mach i ner y for use with 
mac hi nes of head i ngs 8 4 44  
an d 84 4 5 Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
84 5 2 Se wing mac hi nes, ot her t ha n 
book-sewing mac hi nes of head ing 8 44 0;  fur ni ture, bases an d covers speci all y designed for 
se wing mac h ines; sewing 
mac hi ne needles:   
 - Se wing mac hi nes (lock s ti tc h 
onl y) with hea ds of a weight not exce eding 16  kg wit hou t motor 
or 17 kg wit h motor Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , 
- the value of all the non-
origina ti ng ma terials use d i n assembling the head  (withou t 
motor) does not exceed t he value of all the origin ati ng m aterials 
used, a nd 
- the t hread- tensio n, crochet an d 
zigzag mechan isms used are origina ti ng  
 - Other Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
84 5 6 to 8 46 6 Ma ch ine-tools an d m ac hi nes a n d 
their par ts a n d a ccessories of head ings 8 45 6 to 8 4 66 Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
84 6 9 to 8 47 2 Office mac hi nes (for example, 
type writers, calculat i ng ma ch ines, au tomat ic d ata  processi ng 
mac hi nes, du plic at ing m ac hi nes, 
s t ap l i n g  ma ch in e s )  Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  L 410/138 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
84 8 0 Mould ing boxes for metal 
foundry; mould  b ases; mo uldi ng 
pa tterns;  moulds  for metal (other 
th an  i ngot moulds) , metal carb ides,  glass, mi neral ma terials, 
rub ber or plast ics Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
84 8 2 Ball or rol ler bearings Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct  
84 8 4 Gaskets an d s imilar joi nts  of 
metal sheeting comb ined  with  
other material or of two or more lay ers of m etal; sets or 
assortments  of gaskets an d 
similar join ts,  d issi milar i n composi tion , pu t up  i n pou ches, 
envel opes or similar p ac ki ngs;  
mecha ni cal seals Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
84 8 5 Ma ch inery parts,  not  con ta i ni ng 
el ectrical co nnec tors, i ns ulators, coils, con ta cts  or other electrical features, not  s pecified  or in clu ded 
els e wher e in th is Ch a pter Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
ex Cha pter 8 5 Electrical ma c hi nery and 
equi pmen t a n d parts  t hereof; 
soun d recorders an d reprod u cers, 
tele vision image a nd  sou nd  recorders and reprod ucers, an d 
parts  a nd  a ccessories of suc h 
arti cles; except for: Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 30.12.2006 EN Official Journal of the European Union L 410/139
(1) (2) (3) or (4) 
85 0 1 Electric motors an d generators 
(excluding generat ing sets) Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of head ing 8 50 3 used does not  exce ed 1 0% of the ex-w orks pri ce 
of the prod u ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
85 0 2 Electric generati ng sets an d rot ary 
converters Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of 
head ings 8 50 1 an d 8 50 3 used  does not exceed 1 0%  of t he 
ex- w orks pri ce of the produ ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
ex 850 4 Po wer supply uni ts for a utom ati c 
da ta-processi ng ma c hi nes Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
ex 851 8 Mi cropho nes a nd  st an ds 
therefor e; loudspea kers, whether or not mou n ted i n t heir enclosures; au d io-frequency 
el ectric amplif iers; electric sou n d 
amplifier sets Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- the value of all the non-
origina ti ng ma terials use d does not exceed t he value of all the 
origina ti ng ma terials use d Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce of the prod u ct L 410/140 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
85 1 9 Turnta bles (record-decks), 
record-play ers, cassette-players 
an d ot her soun d reprod u ci ng 
ap para tu s, not in corporat i ng a soun d recordi ng device Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- the value of all the 
non-origi nat i ng ma terials used  does not exceed t he value of all the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
85 2 0 Magnet ic  ta pe recorders an d ot her 
soun d recordi ng a p para tus , whether or not i ncorpora ti ng a soun d reprod uc ing device Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- the value of all the 
non-origi nat i ng ma terials used  
does not exceed t he value of all 
the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 
85 2 1 Video recording or reprod uc ing 
ap para tu s, whether or not  in corporati ng a vi deo tu ner Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- the value of all the 
non-origi nat i ng ma terials used  does not exceed t he value of all 
the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 
85 2 2 Parts a n d a ccessories su it able for 
use solel y or princ ip ally with t he 
ap para tu s of hea di ngs 85 1 9 
t o  85 21  Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
85 2 3 Prepared u nrecorded med ia for 
soun d recordi ng or sim ilar recording of other phenomen a, other th a n produ cts  of C ha pter 3 7 Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  30.12.2006 EN Official Journal of the European Union L 410/141
(1) (2) (3) or (4) 
85 2 4 Records, ta pes a nd  other recorded 
media for sou n d or ot her similarly 
recorded phe nomena, i nclu di ng 
matri ces a nd  mas ters for the produ ct ion of records,  b u t 
excluding prod uc ts of C h ap ter 3 7:   
 - Ma trices a n d m asters for t he 
produ ct ion of records Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
 - Other Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he ex-
wo rks pri ce of the prod uct , an d 
- withi n t he a bove limit,  t he value 
of all the materials of head ing 8 52 3 used does not  
exce ed 1 0% of the ex-w orks pri ce 
of the prod u ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
85 2 5 Transmissio n a p para t us for 
radio-telephony, rad io-telegraphy, radio-broa dc ast ing or television, whether or not i ncorpora ti ng 
reception ap par at us or sou n d 
recording or reprodu ci ng ap para tu s; television cameras ; 
still image vi deo cameras a n d 
other video ca mera recorders; digi tal c ameras Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- the value of all the 
non-origi nat i ng ma terials used  does not exceed t he value of all 
the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce of the prod u ct 
85 2 6 Ra dar ap para t us, r ad io 
naviga tio nal a id  a pp arat us  a nd  
radio remote con trol ap para t us Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- the value of all the 
non-origi nat i ng ma terials used  does not exceed t he value of all the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct L 410/142 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
85 2 7 Receptio n a p para t us for rad io-
telephony, radio-telegraphy or 
radio-broa dc ast ing,  whether or 
n o t  c o m b in e d,  in  th e  s a m e  hous ing,  with so un d record ing or 
reproduc ing ap par at us or a  clock Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- the value of all the 
non-origi nat i ng ma terials used  does not exceed t he value of all the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
85 2 8 Receptio n a p para t us for 
tele vision, whether or no t in corporati ng ra d io broa dc ast receive rs or sound  or video 
recording or reprodu ci ng 
ap para tu s; vi deo mon itors a n d 
video projectors Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- the value of all the 
non-origi nat i ng ma terials used  
does not exceed t he value of all 
the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce of the prod u ct 
85 2 9 Parts s ui ta ble for use sole l y or 
pri nci p all y with the ap par at us of head ings 8 52 5 to 8 5 28:   
 - Sui ta ble for use sol el y o r 
pri nci p all y with vi deo recording or reproduci ng a p para tu s Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
 - Other Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- the value of all the non-
origina ti ng ma terials use d does not exceed t he value of all the 
origina ti ng ma terials use d Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
85 3 5 a n d 85 3 6 Electrical a p para tus  for switch ing 
or protecti ng electrical c irc ui ts, or 
for maki ng co nnec tions  to or in  el ectrical c irc ui ts Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of head ing 8 53 8 used does not  
exce ed 1 0% of the ex-w orks pri ce 
of the prod u ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 30.12.2006 EN Official Journal of the European Union L 410/143
(1) (2) (3) or (4) 
85 3 7 Boards,  p a nels, consoles, desks,  
cab i nets a n d ot her bases,  
equi p ped with  two or more 
ap para tu s of hea di ng 85 3 5 or 85 36 , for electric co ntrol or the 
dis tri bu tio n of electricity, 
in clud ing t hose in corporat ing ins trumen ts or a p para tu s of 
Ch ap ter 9 0, an d n umerical control 
ap para tu s, ot her t ha n switc h ing ap para tu s of hea di ng 85 1 7 Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of head ing 8 53 8 used does not  exce ed 1 0% of the ex-w orks pri ce 
of the prod u ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
ex 854 1 Diodes, tra ns istors a n d s imilar 
semi-cond uc tor devices, except  waf ers not yet cut  i nto ch ips Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
85 4 2 Electronic i ntegrated circ ui ts an d 
microassemblies:   
 - Monolit hi c i n tegrated c irc ui ts Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of head ings 8 54 1 an d 8 54 2 used  does not exceed 1 0%  of t he 
ex- w orks pri ce of the produ ct 
or 
The operation of diffus ion  (i n whic h 
in tegrated c irc uit s are formed on a 
semi-cond uc tor su bs trate by the sel ective in trod uct ion  of an  
ap propri ate do pa nt),  whether or not 
assembled a nd /or tested i n a  cou n try other th a n t hose specif ied in  
Articles 3 an d 4 Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct L 410/144 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
 - Other Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of head ings 8 54 1 an d 8 54 2 used  does not exceed 1 0%  of t he 
ex- w orks pri ce of the produ ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
85 4 4 I nsulated (i nclu d ing en amelled or 
anod ised) wire, ca ble (incl ud ing coaxial c able) an d o ther i ns ulated 
el ectric con du ctors, whether or 
not fi tted  with  con nectors;  opt ic al 
fibre ca bles, ma de u p of 
in divi d ually sheathed fi bres, whether or not assembled wit h 
el ectric con du ctors or fi tted wit h 
connec tors Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
85 4 5 Carbo n electrodes, car bon 
brus hes, lam p c arbo ns, ba ttery 
carbo ns a n d ot her art icles of graph ite or other c arbo n, wit h or 
without  metal, of a  k i nd  used  for 
el ectrical pur poses Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
85 4 6 Electrical i ns ulators of a ny 
material Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
85 4 7 I nsulati ng fit ti ngs for electrical 
mac hi nes, a p plia nces or equi pmen t, being f it ti ngs wholl y 
of ins ulati ng m aterials ap art from 
any minor componen ts of met al (for e xample, threa ded soc kets) 
in corporated d uri ng mould ing 
sole l y fo r purposes of assembly, other th a n i ns ulators of 
head ing 8 54 6;  electrical co nd ui t 
tu bi ng a n d jo in ts therefor, of base metal lined wit h ins ulat ing 
material Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
85 4 8 Waste and  scra p of prim ary cel ls, 
primary ba tteries a n d electric acc um ulators; s pen t primary 
cells, spent prim ary batteries a n d spent  electric a cc umula tors; 
el ectrical parts  of ma ch inery or 
ap para tu s, not s pecif ied or in cluded  else wher e in th is 
Ch ap ter Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  30.12.2006 EN Official Journal of the European Union L 410/145
(1) (2) (3) or (4) 
ex Cha pter 8 6 Railway or tramwa y locomotives, 
r o l l i n g - s t o c k an d pa r t s  th e r e o f ;  
railwa y or tramwa y track f ixtures 
an d fi tt ings a nd  p arts thereof; mecha ni cal (i nclu di ng electro-
mecha ni cal) traffi c s ignalling 
equi pmen t of all k in ds;  except for: Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
86 0 8 Railway or tramwa y track 
fixtures a nd  fit ti ngs;  mech an ic al (inclu d ing electromecha ni cal) signalling,  safety or traffic control 
equi pmen t for railways, 
tramways, roads, i nlan d 
water wa ys, park ing fa cili ties, port 
ins tallatio ns or a irfields; par ts of the foregoing Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 
ex Cha pter 8 7 Vehicles other t ha n ra ilwa y or 
tramway ro l ling-stock , a n d parts  
an d a ccessories t hereof; exc ept 
for: Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
87 0 9 Works truc ks, self-propell ed, no t 
fitted  with lif ti ng or h an dli ng 
equi pmen t, of t he type used  i n 
factories, warehouses, do ck  areas or airports for s hort dis ta nce 
trans port of goods;  tra ctors of t he 
type used on r ailwa y stat ion platforms; par ts of t he foregoing 
vehicles Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
87 1 0 Tanks an d o ther armoured  
fight ing vehi cles, motorized, whether or not fit ted wit h w eapons, an d p arts of s uc h 
vehicles Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he produ ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 
87 1 1 Motorcycles (includ ing mo peds) 
an d cycles fitted wit h an  a uxiliary motor, with or witho ut  si de-cars; 
side-cars:   
 - With reci proca ti ng i ntern al 
comb ust ion pis ton  engine of a  cylinder cap ac ity:   L 410/146 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
 -- Not exceeding 5 0 c m3 Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- the value of all the 
non-origi nat i ng ma terials used  does not exceed t he value of all the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 0% of the ex-w orks pri ce 
of the prod u ct 
 -- Exceeding 50  cm3 Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he ex- w orks pri ce of the produ ct , a n d 
- the value of all the non-
origina ti ng ma terials use d does 
not exceed t he value of all the 
origina ti ng ma terials use d Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce of the prod u ct 
 - Other Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he ex- w orks pri ce of the produ ct , a n d 
- the value of all the 
non-origi nat i ng ma terials used  does not exceed t he value of all 
the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 
ex 871 2 Bicycles without ball beari ngs Ma nuf ac ture from ma terials of any 
head ing,  except t hose of 
head ing 8 71 4 Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
87 1 5 Ba by carriages an d par ts thereof Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 40 % of t he ex-w orks price of t he produ ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 
87 1 6 Trailers and semi-tr ailers; other 
vehicles, not mec ha n ically propelled; parts  t hereof Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 30.12.2006 EN Official Journal of the European Union L 410/147
(1) (2) (3) or (4) 
ex Cha pter 8 8 Aircraft, sp acecraf t, an d par ts 
thereof; except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex 880 4 Rotoch u tes Ma nuf ac ture from ma terials of any 
head ing,  i nclu di ng ot her materi als 
of headi ng 88 0 4 Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
88 0 5 Aircraft lau nc hi ng gear; deck-
arrestor or similar gear; groun d fl ying trai ners; parts  of t he fore going arti cles Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 
Ch ap ter 8 9 Shi ps, boa ts a n d floati ng 
struc t ures Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct . 
Ho we ver, hulls of headi ng 89 0 6 
may not be used Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex Cha pter 9 0 Opti cal, p hotograp hi c, 
ci nematograp hi c, measuri ng, 
chec ki ng, precisio n, me dic al or 
surgical ins tru ments a nd  ap para tu s; par ts a n d accessories 
thereof; except for: Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
90 0 1 Opti cal fi bres a nd  opt ic al fi bre 
bu n dles; opt ical f ibre c ables other 
th an  t hose of head ing 8 54 4;  
sheets an d plates of polarizing material; lenses (i nclu di ng 
cont ac t lenses), prism s, m irrors 
an d ot her opt ic al elem ents, of a ny m a t e r i a l ,  un m o un t e d,  o th e r  t ha n 
suc h elements of glass not 
opti cally wo rked Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
90 0 2 L enses, prisms, mirrors a nd  other 
opti cal elements, of any materi al, moun ted, bei ng p arts of or fi tt ings for instr uments  or a pp arat us,  
other th a n s uc h elements of glass 
not op ti cally wo rked Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
90 0 4 Specta cles, gogg les and the li ke, 
corrective, protect ive or other Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  L 410/148 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
ex 900 5 Bi noculars,  monoc ulars, o ther 
opti cal telescopes, a nd  mou nt ings 
therefor, except for astronomic al 
refracting telescopes and  moun ti ngs t herefor Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct ; an d 
- in whi c h t he value of all the 
non-origi nat i ng ma terials used  does not exceed t he value of all the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
ex 900 6 Photograp hic  (other t ha n 
ci nematograp hi c) c ameras; photogra ph ic  flashligh t a p para t us 
an d flash b ulbs ot her t ha n 
el ectrically ignited flas hb ulbs Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct , a n d 
- in whi c h t he value of all the 
non-origi nat i ng ma terials used  does not exceed t he value of all 
the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
90 0 7 Ci nematograp hi c cameras an d 
projectors, whether or not  
in corporati ng so un d recordi ng or reproduc ing ap par at us Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he produ ct , a n d 
- in whi c h t he value of all the 
non-origi nat i ng ma terials used  does not exceed t he value of all 
the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 
90 1 1 Compou n d op ti cal m icroscopes, 
in clud ing t hose for 
photom icrograp hy, 
ci nephotom icrograp hy or microproject ion Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct , a n d 
- in whi c h t he value of all the 
non-origi nat i ng ma terials used  does not exceed t he value of all the origi na ti ng ma terials used Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 30.12.2006 EN Official Journal of the European Union L 410/149
(1) (2) (3) or (4) 
ex 901 4 Other n avigat ion al in stru ments  
an d a p plia nces Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
9 015  S u r v e y i n g  ( i nc l u din g  
photogrammetri cal s urve ying), 
hydrographi c, ocea nograp hic , 
hydrolo gical, meteorol ogical or geophysical ins trumen ts a n d 
ap plia nces, exclu di ng com passes; 
rangefin ders Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
90 1 6 Balan ces of a sens it ivity of 5 cg 
or better, with or wit hou t weights Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
90 1 7 Drawing, mark i ng-out or 
mat hemat ical calc ulati ng ins trumen ts (for example, 
draft ing m ac hi nes, pa ntogra phs , protrac tors, drawing sets, sli de 
rules, dis c c alcula tors); 
ins trumen ts for measur ing lengt h, for use in  t he ha n d (for example, 
measuri ng rods an d ta pes, 
micrometers, callipers), not specified  or i nclu ded else where in 
th is c ha p ter Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
90 1 8 I nstruments  a nd  a ppli an ces used  
in medi cal, s urgic al, den tal or 
veterinary sciences, i nclu di ng 
sci nt igrap hi c a p para tu s, ot her el ectro-medical a pp ara tus  a nd  
sight- testi ng i nstr umen ts:   
 - Dentists'  c ha irs i ncor porati ng 
dent al a ppli an ces or dent ists'  spi ttoons Ma nuf ac ture from ma terials of any 
head ing,  i nclu di ng ot her materi als 
of headi ng 90 1 8 Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
 - Other Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 40 % of t he ex-w orks price of t he produ ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce of the prod u ct L 410/150 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
90 1 9 Mech ano-t herapy ap plia nces;  
massage a pp arat us;  p sychological 
ap ti tu de-testi ng a pp arat us ; ozone 
therapy, oxy gen therapy, aerosol therapy, art ifi cial resp irat ion or 
other thera peut ic  respira tion  
ap para tu s Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
90 2 0 Other breat hi ng a p plia nces a n d 
gas mas ks, exclu di ng protective 
masks  h avi ng nei ther mech an ic al 
parts  nor replacea ble filters Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 2 5% of the ex-w orks pri ce 
of the prod u ct 
90 2 4 Ma ch ines an d ap plia nces for 
testi ng t he h ard ness, strengt h,  compressib ility, elastic ity or other 
mecha ni cal pro perties of 
materials (for example, metals, wo od, textiles, p aper, plast ics) Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
90 2 5 Hydrom eters and s imilar float ing 
ins trumen ts,  t hermometers, 
pyrom eters, barometers, 
hygr ometers and psychrometers, 
recording or not , an d any combi na tio n of t hese ins trume nts Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
90 2 6 I nstruments  a nd  a pp arat us for 
measuri ng or chec ki ng the flow, 
lev e l, pressure or other varia bles 
of liqu ids  or gases (for example, 
flo w mete rs, lev el gauges, manometers, hea t meters), 
excluding i nstr uments  a nd  
ap para tu s of hea di ng 90 1 4, 9 01 5,  90 2 8 or 9 0 32 Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
90 2 7 I nstruments  a nd  a pp arat us for 
physical or c hemic al a nalysis (for 
example, polarimeters, 
refractometers, spectrometers, gas 
or smoke an alysis app arat us);  ins trumen ts an d ap par at us for 
measuri ng or chec ki ng vis cosity, 
porosity, expansio n, surfa ce tension  or t he like; ins tru ments 
an d a p para t us for measuri ng or 
chec ki ng q ua n ti ties of hea t, so un d or light (i nclu d ing exposure 
meters); microtomes Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  30.12.2006 EN Official Journal of the European Union L 410/151
(1) (2) (3) or (4) 
90 2 8 Gas, liqu id  or electricity su pply 
or produ ct ion meters, in clu di ng 
calibr at ing meters t herefor :   
 - Parts a n d a ccessories Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
 - Other Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- the value of all the non-
origina ti ng ma terials use d does not exceed t he value of all the 
origina ti ng ma terials use d Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
90 2 9 Revolution co un ters, pro du ct ion 
coun ters, t aximeters, 
mileomete rs, pedometers an d the 
like; s peed i nd ica tors a n d tac hometers, other t ha n t hose of 
head ing 9 01 4 or 90 1 5;  
stroboscopes Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
90 3 0 Oscilloscopes, spectr um an alys ers 
an d ot her i nstr uments  a nd  ap para tu s for measuri ng or chec ki ng electrical q ua n ti ties, 
excluding meters of 
head ing 9 02 8;  i nstr umen ts a n d ap para tu s for measuri ng or 
detecti ng al ph a, beta , gamm a, 
X-ray, cosmic or other io nizi ng radi at ions Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
90 3 1 Measur ing or c hec ki ng 
i n st r u m e nt s , ap p l ia nc e s  an d mac hi nes, not s pecified  or 
in cluded  else wher e in th is 
cha p ter; profile projectors Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
90 3 2 Automati c regulati ng or 
controlling i nstr umen ts a n d 
ap para tu s Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
90 3 3 Parts a n d a ccessories (not 
specified  or i nclu ded else where in th is c ha p ter) for mach ines, 
ap plia nces, ins tru ments  or 
ap para tu s of C ha pter 90 Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
ex Cha pter 9 1 Clocks an d watc hes a n d parts  
thereof; except for: Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  L 410/152 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
91 0 5 Other clocks Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- the value of all the non-
origina ti ng ma terials use d does not exceed t he value of all the origina ti ng ma terials use d Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
91 0 9 Clock movements, complete an d 
assembled Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- the value of all the non-
origina ti ng ma terials use d does 
not exceed t he value of all the 
origina ti ng ma terials use d Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 
91 1 0 Complete watch or cloc k 
movem ents, u nassembled or partly assembled (movement sets); i ncom plete watch or clock  
movem ents, assembled; roug h 
watch or cloc k movements Ma nuf ac ture i n whi ch: 
- the value of all the m aterials used 
does not exceed 4 0%  of t he 
ex- w orks pri ce of the produ ct , a n d 
- withi n t he a bove limit,  t he value 
of all the materials of head ing 9 11 4 used does not  
exce ed 1 0% of the ex-w orks pri ce 
of the prod u ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 
91 1 1 Watch cases a n d parts  t hereof Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 40 % of t he ex-w orks price of t he produ ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 3 0% of the ex-w orks pri ce of the prod u ct 
91 1 2 Clock c ases a nd  c ases of a s imilar 
type for other go ods of th is cha p ter, a nd  p arts thereof Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
40 % of t he ex-w orks price of t he 
produ ct Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 3 0% of the ex-w orks pri ce 
of the prod u ct 
9 113  W a t c h  st r ap s ,  w a tc h ba nd s  a nd  
watch bracelets, a n d parts  t hereof :   30.12.2006 EN Official Journal of the European Union L 410/153
(1) (2) (3) or (4) 
 - Of base metal, whether or no t 
gold- or silv er-plated, or of 
metal clad  with precious  metal Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct  
 - Other Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
Ch ap ter 9 2 Mus ic al i nstr uments ; par ts a n d 
accessories of suc h art icles Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 4 0% of the ex-w orks pri ce of the prod u ct  
C ha pt e r  93  A r m s  a n d  a m mu ni ti o n ; pa r t s an d 
accessories t hereof Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
ex Cha pter 9 4 Furnit ure; bed d ing,  ma ttresses, 
mat tress su pports , c us hions  a n d 
similar s tuffed f urn ish i ngs; lam ps 
an d ligh ti ng fi tt ings,  no t 
els e wher e specified or in clu ded;  illumin ated  sig ns, illumi nate d 
name-plates an d the li ke; 
prefabric ated  b u ildi ngs; except  for: Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct Ma nuf ac ture i n whi ch  t he value of all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
ex 940 1 an d 
ex 940 3 Base metal fur ni t ure, in corporati ng un st uffed cot ton cloth of a  weight of 3 00  g/m
2 or 
less Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct 
or 
Ma nuf ac ture from cot ton cloth 
already made up  i n a form ready for use with m aterials of head ing 9 40 1 
or 94 03 , provided t hat: Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t exce ed 4 0% of the ex-w orks pri ce 
of the prod u ct 
  - the value of t he cloth  does not  
exce ed 2 5% of the ex-w orks pri ce of the prod u ct,  a nd 
- all the other ma terials used are 
origina ti ng a nd  are class ified in  a  head ing ot her t ha n head ing 9 40 1 
or 94 03  
94 0 5 Lamps an d ligh ti ng fi tt ings 
in clud ing searchlig hts an d spotligh ts a n d parts  t hereof, not els e wher e specified or in clu ded;  
illumin ated  sig ns, illumi nate d 
name-plates an d the li ke, havi ng a permanen tly fix ed light  source, 
an d parts  t hereof not else wher e 
specified  or i nclu ded Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce of the prod u ct  L 410/154 EN Official Journal of the European Union 30.12.2006
(1) (2) (3) or (4) 
94 0 6 Prefabrica ted bu ildi ngs Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce 
of the prod u ct  
ex Cha pter 9 5 To ys, games and s ports 
requis ites; par ts a n d a ccessories 
thereof; except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
95 0 3 Other toys; reduced-s ize ("scale") 
models and  sim ilar recreation al 
models, wo rking or not;  p uzzles 
of all kin ds Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he 
produ ct  
ex 950 6 Go lf clubs a nd  p arts  t hereof Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct . Ho we ver, roughl y-shaped blocks for maki ng golf-club heads may be 
used  
ex Cha pter 9 6 Mis cellaneous man ufa ct ured 
arti cles; except for: Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
ex 960 1 an d 
ex 960 2 Articles of animal, vegetable or mineral c arving m aterials Ma nuf ac ture from "worked" carving materi als of the s ame 
head ing as the produ ct  
ex 960 3 Brooms an d brus hes (except for 
besoms an d t he like a nd  br us hes made from mar ten or sq u irrel ha ir), h a nd-operated  mech a nic al 
floo r sw e epers, not motorized,  
pa in t pa ds an d rollers, squeege es an d mo ps Ma nuf ac ture i n whi ch  t he value of 
all the ma terials used  does no t 
exce ed 5 0% of the ex-w orks pri ce of the prod u ct  
96 0 5 Trave l sets for personal toilet, 
se wing or shoe or clothes cleani ng Eac h item i n t he set mus t s at isfy the rule which would a pply to it  if it  w er e not i ncl uded  i n the set.  
Ho we ver, non-origina ti ng ar ticles 
may be incor porated,  provi ded th at their total value does not exceed 
15 % of t he ex-w orks price of t he set  
96 0 6 Bu tton s, press-fasteners, sn ap-
fasteners an d press-stu ds,  b u tton  
moulds a n d ot her par ts of t hese arti cles; b ut ton blan ks Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he produ ct  30.12.2006 EN Official Journal of the European Union L 410/155
(1) (2) (3) or (4) 
96 0 8 Ball-poin t pens;  felt-tip ped an d 
other porous-t ip ped pens a nd  
markers; fou nt ai n pens,  
styl ograph pens a n d ot her pens ; du plic at ing s tylos; propelling or 
slidi ng pe ncils;  pe n-holders, 
penc il-holders an d s imilar holders; p arts ( in clud i ng ca ps an d 
clips) of t he foregoing arti cles, 
other th a n t hose of head i ng 9 6 09 Ma nuf ac ture from ma terials of any head ing,  except t h at of the produ ct . 
Ho we ver, nibs or ni b- poin ts of t he 
same head i ng as t he prod uc t m ay be used  
96 1 2 T ype writer or similar rib bons,  
in ked or ot herwise prepared for 
giving i mpressions , whether or 
not on  s pools or in c artri dges; 
in k-p ads , whether or not  i nked , 
with or withou t boxes Ma nuf ac ture: 
- from materials of a ny headi ng, 
except t hat  of t he prod uc t, an d 
- in whi c h t he value of all the 
materials used does not exceed 
50 % of t he ex-w orks price of t he produ ct  
ex 961 3 Li ghters with piezo-igniter Ma nuf ac ture i n whi ch  t he value of 
all the ma terials of head i ng 9 6 13  used does not exceed 3 0%  of t he 
ex- w orks pri ce of the produ ct  
ex 961 4 Smoki ng p ipes an d pi pe bowls Ma nuf ac ture from roughly-shaped 
blocks  
Ch ap ter 9 7 Works of art, collectors' pieces 
an d a n ti ques Ma nuf ac ture from ma terials of any 
head ing,  except t h at of the produ ct  
 L 410/156 EN Official Journal of the European Union 30.12.2006
ANNEX IIIa 
specimens of movement certificate EUR.1 and application  
for a movement certificate EUR.1 
Printing instructions 
1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in 
the length may be allowed. The paper used must be white, sized for writing, not containing 
mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche 
pattern background making any falsification by mechanical or chemical means apparent to 
the eye. 
2. The competent authorities of the contracting parties may reserve the right to print the forms 
themselves or may have them printed by approved printers. In the latter case, each form 
must include a reference to such approval. Each form must bear the name and address of 
the printer or a mark by which the printer can be identified. It shall also bear a serial 
number, either printed or not, by which it can be identified. 30.12.2006 EN Official Journal of the European Union L 410/157
MOVEMENT CERT IFICATE 
1.  Exporter (Na me, full address, co untry) 
 EUR.1  No A  000.000  
 See notes overleaf before co mpleting this form. 
 
 
  2.  Certificate use d in pref ere ntial trad e b etween  
 ...... .... .... .... .... .... .... .... .... .... .... .... .... ...... .... .... .... .... .... .... ... 
3.  Con signee (Na m e, full address, c oun try) (Optional)  an d 
 .... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... ... ... ... ... ... ... ... .  
( Insert appropri ate co un tries, grou ps o f cou ntries or territories) 
 
  
 
  
 
 
 
  
 4.  Cou ntry, grou p of 
co untri es or te rrito ry 
in which th e p ro du cts 
are c on side re d as 
originati ng 
 5.  Cou ntry, grou p of 
co untri es or te rrito ry of desti nati on 
 
6.  Tra nsp ort details  (Optional) 
 7 .  R emarks  
 
8.  Ite m  n u m b er; Mar ks a n d n u m bers; N u m b er a n d ki nd of p a c k ages 1; 
Descri ptio n of goo ds  
 9.  Gros s m as s 
( kg) or ot her mea su re  (litres, m
3., 
etc.)  
 10.  Inv oice s  
 (Optio nal)  
                                                 
1 If goods are not packed, indicate number of articles or state "in bulk" as appropriate L 410/158 EN Official Journal of the European Union 30.12.2006
11. CUSTO M S ENDORSEME NT 
Declaratio n certified 
Export document 1 
Form ....... .... .... .... .... .... .... ...N o  …. ……... 
Of ……………………………… ………. 
Customs of fice ......... .... ..... .... .... ... ....…… 
Issuing cou ntry or territory ...... .... ...... .... ..Stamp 
...... .... .... .... .... .... .... .... .... .... .... .... .... ...... .... ... 
...... .... .... .... .... .... .... .... .... .... .... .... .... ...... .... ... 
Place an d date ……………. .... .... . ...... .... .. 
...... .... .... .... .... .... .... .... .... .... .... .... .... ...... .... ... 
……...... .... .... .... .... .... .... .... .... .... .... ...... .... .... 
(Signat ure) 12. DECLARATION BY THE EXPO RTER 
I, the un dersigned, declare that th e goods described 
above me et the cond itio ns req uire d for the issue of 
this certificate.  Place an d date ………………. .... . ...... .... .... .... 
...... .... .... .... .... .... .... .... .... .... .... .... .... ...... .... .... .... .. 
(Signat ure)  
                                                 
1 Complete only where the regulations of the exporting country or territory require. 30.12.2006 EN Official Journal of the European Union L 410/159
13. RE QUEST FOR VERIFIC ATION, to 
 14. RE SULT OF VERIFICATI ON 
  
 
 
 
  
 Verification carried o ut s hows that this certificate 
(1) 
/box2  wa s issued by the customs of f ice indicated an d 
that the information contai ned t he rein is accurate. 
/box2  does n ot meet the requirements as to aut henticity 
and accuracy (s ee re m arks appended). 
 
 
 
Verification of the au then ticity and accurac y of this certificat e 
is requested.  ...... .... .... .... .... .... .... .... .... .... .... .… …………...... .... .... .... .... .... .... ... 
(Place an d date) 
 
Stam p 
...... .... .... .... .... .... .... .... .... .... .... .... ... …… 
(Signature) 
  
...... .... .... .... .... .... .... .... .... ...……… ……………………….. 
(Place an d date) 
 Stam p 
...... .... .... .... .... .... .... .... .... .... .... .... ... … 
(Signature) 
___ __ __ __ __ __ 
(1) Insert X in t he ap pro priate b o x. 
 
NOTES 
1. Certificate must not contain erasures or words written over one another. Any alterations 
must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the Customs authorities of the issuing country or territory. 
2. No spaces must be left between the items entered on the certificate and each item must be 
preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible. 
3. Goods must be described in accordance with commercial practice and with sufficient detail 
to enable them to be identified. L 410/160 EN Official Journal of the European Union 30.12.2006
APPLICATION F OR A MO VEMENT  CERTIFICATE  
1.  Exporter (Na me, full address, co untry)  EUR.1  No A  000.000  
 See notes overleaf before co mpleting this form. 
 2.  Ap plicatio n fo r a ce rtificate to be u se d in p refe re ntial 
trad e b etween  
 ...... .... .... .... .... .... .... .... .... .... .... .... .... ...... .... .... .... .... .... .... ... 
3.  Con signee  (Na m e, full adress, co untry) (Optio nal)  an d  
 .... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... ... ... ... ... ... ... ... . 
( Insert appropri ate co un tries or group s of cou ntries or territories) 
 4.  Cou ntry, grou p of 
co untri es or te rrito ry 
in which th e p ro du cts are c on side re d as 
originati ng 
 5.  Cou ntry, grou p of 
co untri es or te rrito ry of 
desti nati on  
 
6.  Tra nsp ort details  (Optional) 
 7 .  R emarks  
 
8.  Ite m  n u m b er; Mar ks a n d n u m bers; N u m b er a n d ki nd of p a c k ages 1 
Descri ptio n of goo ds  
 9.  Gros s m as s 
( kg) or ot her 
mea su re  
(litres, m3., 
etc.)  
 10.  Inv oice s  
 (Optio nal) 
 
                                                 
1 If goods are not packed, indicate number of articles or state "in bulk" as appropriate 30.12.2006 EN Official Journal of the European Union L 410/161
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 documents1: 
 .............................................................................................................................. .......  
 .............................................................................................................................. .......  
 .............................................................................................................................. .......  
 .............................................................................................................................. .......  
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) 
                                                 
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. 
 L 410/162 EN Official Journal of the European Union 30.12.2006
ANNEX IIIb 
specimens of movement certificate EUR-MED and application 
for a movement certificate EUR-MED 
Printing instructions 
1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in 
the length may be allowed. The paper used must be white, sized for writing, not containing 
mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche 
pattern background making any falsification by mechanical or chemical means apparent to 
the eye. 
2. The competent authorities of the contracting parties may reserve the right to print the forms 
themselves or may have them printed by approved printers. In the latter case, each form 
must include a reference to such approval. Each form must bear the name and address of 
the printer or a mark by which the printer can be identified. It shall also bear a serial 
number, either printed or not, by which it can be identified. 30.12.2006 EN Official Journal of the European Union L 410/163
MOVEMENT CERT IFICATE 
1.  Exporter (Na me, full address, co untry)  EUR-MED  No A  000.000  
 See notes overleaf before co mpleting this form. 
 2.  Certificate use d in pref ere ntial trad e b etween  
 ...... .... .... .... .... .... .... .... .... .... .... .... .... ...... .... .... .... .... .... .... ... 
3.  Con signee (Na m e, full address, c oun try) (Optional)  an d 
 .... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... ... ... ... ... ... ... ... . 
( Insert appropri ate co un tries, grou ps o f cou ntries or territories) 
 4.  Cou ntry, grou p of 
co untri es or te rrito ry 
in which th e p ro du cts 
are c on side re d as originati ng 
 5.  Cou ntry, grou p of 
co untri es or te rrito ry of 
desti nati on  
 
6.  Tra nsp ort details  (Optional) 
 7 .  R emarks  
/box2 Cumulation applied with ………………… 
(name of t he cou ntry/cou ntries)  
/box2 No cumulation applied.  
(Insert X  in the ap pro priate b ox) 
8.  Ite m  n u m b er; Mar ks a n d n u m bers; N u m b er a n d ki nd of p a c k ages1; 
Descri ptio n of goo ds  
 9.  Gros s m as s 
( kg) or ot her 
mea su re  (litres, m
3, 
etc.)  
 10.  Inv oice s  
 (Optio nal) 
 
                                                 
1 If goods are not packed, indicate number of articles or state "in bulk" as appropriate L 410/164 EN Official Journal of the European Union 30.12.2006
11. CUSTO M S ENDORSEME NT 
Declaratio n certified 
Export document 1 
Form ....... .... .... .... .... .... .... ...N o  …. ……... 
Of ……………………………… ………. 
Customs of fice ......... .... ..... .... .... ... ....…… 
Issuing cou ntry or territory ...... .... ...... .... ..Stamp 
...... .... .... .... .... .... .... .... .... .... .... .... .... ...... .... ... ...... .... .... .... .... .... .... .... .... .... .... .... .... ...... .... ... Place an d date ……………. .... .... . ...... .... .. 
...... .... .... .... .... .... .... .... .... .... .... .... .... ...... .... ... 
……...... .... .... .... .... .... .... .... .... .... .... ...... .... .... 
(Signat ure) 12. DECLARATION BY THE EXPO RTER 
I, the un dersigned, declare that th e goods described 
above me et the cond itio ns req uire d for the issue of 
this certificate. 
Place an d date ………………. .... . ...... .... .... .... ...... .... .... .... .... .... .... .... .... .... .... .... .... ...... .... .... .... .. 
(Signat ure)  
 
                                                 
1 Complete only where the regulations of the exporting country or territory require. 30.12.2006 EN Official Journal of the European Union L 410/165
13. RE QUEST FOR VERIFIC ATION, to 
 14. RE SULT OF VERIFICATI ON 
 Verification carried o ut s hows that this certificate (1) 
/box2  wa s issued by the customs of f ice indicated an d 
that the information contai ned t he rein is accurate. 
/box2  does n ot meet the requirements as to aut henticity 
and accuracy (s ee re m arks appended). 
 
 
Verification of the au then ticity and accurac y of this certificat e 
is requested. 
...... .... .... .... .... .... .... .... .... .... .... .… …………...... .... .... .... .... .... .... ... 
(Place an d date) 
 Stam p 
...... .... .... .... .... .... .... .... .... .... .... .... ... …… 
(Signature) 
  ...... .... .... .... .... .... .... .... .... ...……… ……………………….. 
(Place an d date) 
 Stam p 
...... .... .... .... .... .... .... .... .... .... .... .... ... … 
(Signature) 
___ __ __ __ __ __ (1) Insert X in t he ap pro priate b o x. 
 
NOTES 
1. Certificate must not contain erasures or words written over one another. Any alterations 
must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the Customs authorities of the issuing country or territory. 
2. No spaces must be left between the items entered on the certificate and each item must be 
preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible. 
3. Goods must be described in accordance with commercial practice and with sufficient detail 
to enable them to be identified. L 410/166 EN Official Journal of the European Union 30.12.2006
APPLICA TION FOR A MOVEMENT CER TIF ICA T E  
1.  Exporter (Na me, full address, co untry)  EUR-MED  No A  000.000  
 See notes overleaf before co mpleting this form. 
 2.  Ap plicatio n fo r a ce rtificate to be u se d in p refe re ntial 
trad e b etween  
 ...... .... .... .... .... .... .... .... .... .... .... .... .... ...... .... .... .... .... .... .... ... 
3.  Con signee  (Na m e, full address, c oun try) (Optional)  an d  
 .... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... ... ... ... ... ... ... ... . 
( Insert appropri ate co un tries or group s of cou ntries or territories) 
 4.  Cou ntry, grou p of 
co untri es or te rrito ry 
in which th e p ro du cts are c on side re d as originati ng 
 5.  Cou ntry, grou p of 
co untri es or te rrito ry of desti nati on  
 
6.  Tra nsp ort details  (Optional) 
 7 .  R emarks  
/box2 Cumulation applied with ………………… 
(name of t he cou ntry/cou ntries)  
/box2 No cumulation applied.  
 
(Insert X  in the ap pro priate b ox) 
8.  Ite m  n u m b er; Mar ks a n d n u m bers; N u m b er a n d ki nd of p a c k ages1 
Descri ptio n of goo ds  
 9.  Gros s m as s 
( kg) or ot her mea su re  
(litres, m
3, 
etc.)  
 10.  Inv oice s  
 (Optio nal) 
 
                                                 
1 If goods are not packed, indicate number of articles or state "in bulk" as appropriate 30.12.2006 EN Official Journal of the European Union L 410/167
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) 
 
                                                 
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.  
 L 410/168 EN Official Journal of the European Union 30.12.2006
ANNEX IVa 
Text of the invoice declaration 
The invoice declaration, the text of which is given below, must be made out in accordance with the 
footnotes. However, the footnotes do not have to be reproduced. 
Spanish version  
El exportador de los productos incluidos en el presente documento (autorización aduanera n° .. 
…(1).) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen 
preferencial . …(2). 
Czech version 
Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě 
zřetelně označených, mají tyto výrobky preferenční původ 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). 30.12.2006 EN Official Journal of the European Union L 410/169
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° ...(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). 
Latvian version 
Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, ka, 
iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …(2). 
Lithuanian version 
Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr ...(1)) deklaruoja, kad, 
jeigu kitaip nenurodyta, tai yra ... (2) preferencinės kilmės prekės. 
Hungarian version 
A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy eltérő 
jelzés hianyában az áruk kedvezményes …(2) származásúak. 
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' oriġini preferenzjali …(2). 
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). L 410/170 EN Official Journal of the European Union 30.12.2006
Polish version 
Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1)) deklaruje, 
że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie. 
Portuguese version 
O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n°. ...(1)) 
declara que, salvo expressamente indicado em contrário, estes produtos são de origem 
preferencial ...(2). 
Slovenian version 
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, da, 
razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo. 
Slovak version 
Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem 
zreteľne označených, majú tieto výrobky preferenčný 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). 30.12.2006 EN Official Journal of the European Union L 410/171
Bulgarian version 
Износителят на продуктите, обхванати от този документ (митническо разрешение № …(1)) 
декларира, че освен където ясно е отбелязано друго, тези продукти са с …... 
(2)преференциален произход. 
- cumulation applied with ……..(name of the country/countries)  
- no cumulation applied (3 )  
............................................................................................................................... .............3 
(Place and  d ate)  
............................................................................................................................... .............4 
(Signat ure of t he exporter, in ad d itio n  the name of t he person sign ing t he declaratio n has  to be i nd ic ated i n clear s crip t)  
                                                 
1 When the invoice declaration is made out by an approved exporter, the authorisation number 
of the approved exporter must be entered in this space. When the invoice declaration is not 
made out by an approved exporter, the words in brackets shall be omitted or the space left blank. 
2 Origin of products to be indicated. When the invoice declaration relates in whole or in part, to 
products originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol "CM". 
3 These indications may be omitted if the information is contained on the document itself. 
4 In cases where the exporter is not required to sign, the exemption of signature also implies the 
exemption of the name of the signatory. 
 L 410/172 EN Official Journal of the European Union 30.12.2006
ANNEX IVb 
Text of the invoice declaration EUR-MED  
The invoice declaration EUR-MED, the text of which is given below, must be made out in 
accordance with the footnotes. However, the footnotes do not have to be reproduced. 
Spanish version  
El exportador de los productos incluidos en el presente documento (autorización aduanera n° .. 
…(1).) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen 
preferencial . …(2). 
- cumulation applied with ……..(name of the country/countries)  - no cumulation applied 
(3 )  
Czech version 
Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě 
zřetelně označených, mají tyto výrobky preferenční původ v …(2). 
- cumulation applied with ……..(name of the country/countries)  
- no cumulation applied (3 )  
Danish version  
Eksportøren af varer, der er omfattet af nærværende dokument, (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 )  
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 )  30.12.2006 EN Official Journal of the European Union L 410/173
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° ...(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 )  L 410/174 EN Official Journal of the European Union 30.12.2006
Latvian version 
Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, ka, 
iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …(2). 
- cumulation applied with ……..(name of the country/countries)  
- no cumulation applied (3 )  
Lithuanian version 
Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr ...(1)) deklaruoja, kad, 
jeigu kitaip nenurodyta, tai yra ... (2) preferencinės kilmės prekės. 
- cumulation applied with ……..(name of the country/countries)  - no cumulation applied 
(3 )  
Hungarian version 
A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy eltérő 
jelzés hianyában az áruk kedvezményes …(2) származásúak. 
- 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' oriġini preferenzjali …(2). 
- cumulation applied with ……..(name of the country/countries)  
- no cumulation applied (3 )  
Dutch version 
De exporteur van de goederen waarop dit document van toepassing is (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 )  30.12.2006 EN Official Journal of the European Union L 410/175
Polish version 
Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1)) deklaruje, 
że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie. 
- cumulation applied with ……..(name of the country/countries)  
- no cumulation applied (3 )  
Portuguese version 
O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n°. ...(1)) 
declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial 
...(2). 
- cumulation applied with ……..(name of the country/countries)  - no cumulation applied 
(3 )  
Slovenian version 
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, da, 
razen če ni drugače 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 
zreteľne označených, majú tieto výrobky preferenčný 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 )  L 410/176 EN Official Journal of the European Union 30.12.2006
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 )  
Bulgarian version 
Износителят на продуктите, обхванати от този документ (митническо разрешение № …(1)) 
декларира, че освен където ясно е отбелязано друго, тези продукти са с …... 
(2)преференциален произход. 
- cumulation applied with ……..(name of the country/countries)  
- no cumulation applied (3 )  
............................................................................................................................... .............4 
(Place and  d ate)  
............................................................................................................................... .............5 
(Signat ure of t he exporter, in ad d itio n  the name of t he person sign ing t he declaratio n has  to be i nd ic ated i n clear s crip t)  
 
                                                 
1 When the invoice declaration is made out by an approved exporter, the authorisation number 
of the approved exporter must be entered in this space. When the invoice declaration is not 
made out by an approved exporter, the words in brackets shall be omitted or the space left blank. 
2 Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to 
products originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol "CM". 
3 Complete and delete where necessary. 
4 These indications may be omitted if the information is contained on the document itself. 
5 In cases where the exporter is not required to sign, the exemption of signature also implies the 
exemption of the name of the signatory. 30.12.2006 EN Official Journal of the European Union L 410/177
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 Bulgaria as originating in the Community within 
the meaning of this Agreement. 
2. Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of 
the abovementioned products. 
JOINT DECLARATION  
 
concerning the Republic of San Marino 
1. Products originating in the Republic of San Marino shall be accepted by Bulgaria as 
originating in the Community within the meaning of this Agreement. 
 
2. Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of 
the abovementioned products. 
 L 410/178 EN Official Journal of the European Union 30.12.2006