PROTOCOL 3
concerning the definition of the concept of ‘originating products ’and methods of administrative
cooperation
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 CommunityArticle 4 Cumulation in Switzerland
Article 5 Wholly obtained products
Article 6 Sufficiently worked or processed productsArticle 7 Insufficient working or processingArticle 8 Unit of qualification
Article 9 Accessories, spare parts and tools
Article 10 SetsArticle 11 Neutral elements
TITLE III TERRITORIAL REQUIREMENTS
Article 12 Principle of territoriality
Article 13 Direct transport
Article 14 Exhibitions
TITLE IV DRAWBACK OR EXEMPTION
Article 15 Prohibition of drawback of, or exemption from, customs duties
TITLE V PROOF OF ORIGIN
Article 16 General requirements
Article 17 Procedure for the issue of a movement certificate EUR.1Article 18 Movement certificates EUR.1 issued retrospectively
Article 19 Issue of a duplicate movement certificate EUR.1
Article 20 Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out
previously
Article 20a Accounting segregation
Article 21 Conditions for making out an invoice declaration
Article 22 Approved exporterArticle 23 Validity of proof of originArticle 24 Submission of proof of origin
Article 25 Importation by instalments
Article 26 Exemptions from proof of originArticle 27 Supporting documentsArticle 28 Preservation of proof of origin and supporting documents
Article 29 Discrepancies and formal errors
Article 30 Amounts expressed in euroEN L 352/18 Official Journal of the European Union 27.11.2004
TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 31 Mutual assistance
Article 32 Verification of proofs of originArticle 33 Dispute settlement
Article 34 Penalties
Article 35 Free zones
TITLE VII CEUTA AND MELILLA
Article 36 Application of the Protocol
Article 37 Special conditions
TITLE VIII FINAL PROVISIONS
Article 38 Amendments to the Protocol
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
that the product manufactured can obtain originating status
Annex III: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1Annex IV: Text of the invoice declaration
Annex V: List of products originating in Turkey to which the provisions of Articles 3 and 4 do not apply,
listed in order of HS Chapters and headings
Joint Declarations
Joint declaration concerning the Principality of Andorra
Joint declaration concerning the Republic of San Marino
Joint Declaration concerning the review of the changes to the origin rules as a result of the amendments to the
Harmonised SystemEN 27.11.2004 Official Journal of the European Union L 352/19
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 imple-
mentation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customsvaluation);
(f)‘ex-works price ’means the price paid for the product ex works to the manufacturer in the Community
or in Switzerland in whose undertaking the last working or processing is carried out, provided the priceincludes the value of all the materials used, minus any internal taxes which are, or may be, repaid whenthe product obtained is exported;
(g)‘value of materials ’means the customs value at the time of importation of the non-originating materials
used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the
materials in the Community or in Switzerland;
(h)‘value of originating materials ’means the value of such materials as defined in (g) applied, mutatis
mutandis ;
(i)‘value added ’shall be taken to be the ex-works price minus the customs value of each of the materials
incorporated which originate in the other countries referred to in Articles 3 and 4 or, where thecustoms value is not known or cannot be ascertained, the first ascertainable price paid for the materialsin the Community or in Switzerland;
(j)‘chapters ’and‘headings ’mean the chapters and the headings (four digit codes) used in the nomen-
clature which makes up the Harmonised Commodity Description and Coding System, referred to in thisProtocol 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 tothe consignee or, in the absence of such a document, by a single invoice;
(m)‘territories ’includes territorial waters.EN L 352/20 Official Journal of the European Union 27.11.2004
TITLE II
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS ’
Article 2
General requirements
1. For the purpose of implementing this 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 Communitywithin 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 this Agreement, the following products shall be considered as
originating in Switzerland:
(a) products wholly obtained in Switzerland within the meaning of Article 5;
(b) products obtained in Switzerland incorporating materials which have not been wholly obtained there,
provided that such materials have undergone sufficient working or processing in Switzerland within themeaning of Article 6.
Article 3
Cumulation in the Community
1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the
Community if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland(including Liechtenstein) (
1), the Czech Republic, Estonia, Hungary, Iceland, Lithuania, Latvia, Norway,
Poland, Romania, Slovenia, the Slovak Republic, Turkey (2) or in the Community in accordance with the
provisions of the Protocol on rules of origin annexed to the Agreements between the Community and eachof these countries, provided that the working or processing carried out in the Community goes beyond theoperations referred to in Article 7. It shall not be necessary that such materials have undergone sufficientworking or processing.
2. 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 onlywhere the value added there is greater than the value of the materials used originating in any one of theother countries referred to in paragraph 1. If this is not so, the product obtained shall be considered asoriginating in the country which accounts for the highest value of originating materials used in themanufacture in the Community.
3. Products, originating in one of the countries referred to in paragraph 1, which do not undergo any
working or processing in the Community, retain their origin if exported into one of these countries.EN 27.11.2004 Official Journal of the European Union L 352/21
(1) The Principality of Liechtenstein has a customs union with Switzerland, and is a Contracting Party to the Agreement
on the European Economic Area.
(2) Cumulation as provided for in this Article does not apply to materials originating in Turkey which are mentioned in
the list at Annex V.
4. The cumulation provided for in this Article may only be applied to materials and products which have
acquired originating status by the application of rules of origin identical to those given in this Protocol.
The Community shall provide Switzerland, through the Commission of the European Communities, with
details of the Agreements and their corresponding origin rules, which are applied with the other countries
referred to in paragraph 1. The Commission of the European Communities shall publish in the Official
Journal of the European Union (C series) the date on which the cumulation, provided for in this Article may be
applied by those countries listed in paragraph 1 which have fulfilled the necessary requirements.
Article 4
Cumulation in Switzerland
1. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in
Switzerland if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland(including Liechtenstein) (
1), the Czech Republic, Estonia, Hungary, Iceland, Lithuania, Latvia, Norway,
Poland, Romania, Slovenia, the Slovak Republic, Turkey (2) or in the Community in accordance with the
provisions of the Protocol on origin rules annexed to the Agreements between Switzerland and each ofthese countries, provided that the working or processing carried out in Switzerland goes beyond theoperations referred to in Article 7. It shall not be necessary that such materials have undergone sufficientworking or processing.
2. Where the working or processing carried out in Switzerland does not go beyond the operations
referred to in Article 7, the product obtained shall be considered as originating in Switzerland onlywhere the value added there is greater than the value of the materials used originating in any one of theother countries referred to in paragraph 1. If this is not so, the product obtained shall be considered asoriginating in the country which accounts for the highest value of originating materials used in themanufacture in Switzerland.
3. Products, originating in one of the countries referred to in paragraph 1, which do not undergo any
working or processing in Switzerland, retain their origin if exported into one of these countries.
4. The cumulation provided for in this Article may only be applied to materials and products which have
acquired originating status by the application of rules of origin identical to those given in this Protocol.
Switzerland shall provide the Community, through the Commission of the European Communities, with
details of the Agreements and their corresponding rules of origin, which are applied with the other countriesreferred to in paragraph 1. The Commission of the European Communities shall publish in the Official
Journal of the European Union (C series) the date on which the cumulation provided for in this Article may be
applied by those countries listed in paragraph 1 which have fulfilled the necessary requirements.
Article 5
Wholly obtained products
1. The following shall be considered as wholly obtained in the Community or in Switzerland:
(a) mineral products extracted from their soil or from their seabed;(b) vegetable products harvested there;
(c) live animals born and raised there;EN L 352/22 Official Journal of the European Union 27.11.2004
(1) The Principality of Liechtenstein has a customs union with Switzerland, and is a Contracting Party to the Agreement
on the European Economic Area.
(2) Cumulation as provided for in this Article does not apply to materials originating in Turkey which are mentioned in
the list at Annex V.
(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea fishing and other products taken from the sea outside the territorial waters of the
Community or of Switzerland by their vessels;
(g) products made aboard their factory ships exclusively from products referred to in (f);
(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for
retreading or for use as waste;
(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 Switzerland;
(b) which sail under the flag of a Member State of the Community or of Switzerland;(c) which are owned to an extent of at least 50 % by nationals of a Member State of the Community or of
Switzerland, or by a company with its head office in one of these States, of which the manager or
managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of themembers of such boards are nationals of a Member State of the Community or of Switzerland andof which, in addition, in the case of partnerships or limited companies, at least half the capital belongsto those States or to public bodies or nationals of the said States;
(d) of which the master and officers are nationals of a Member State of the Community or of Switzerland;
and
(e) of which at least 75 % of the crew are nationals of a Member State of the Community or of Switzerland.
Article 6
Sufficiently worked or processed products
1. For the purposes of Article 2, products which are not wholly obtained are 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 applyonly in relation to such materials. It follows that, if a product which has acquired originating status byfulfilling the conditions set out in the list is used in the manufacture of another product, the conditionsapplicable to the product in which it is incorporated do not apply to it, and no account shall be taken ofthe non-originating materials which may have been used in its manufacture.EN 27.11.2004 Official Journal of the European Union L 352/23
2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in
the list, should not be used in the manufacture of a product may nevertheless be used, provided that:
(a) their total value does not exceed 10 % of the ex-works price of the product;(b) any of the percentages given in the list for the maximum value of non-originating materials are not
exceeded through the application 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.
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 aresatisfied:
(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 fruit, 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);EN L 352/24 Official Journal of the European Union 27.11.2004
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple
packaging operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their
packaging;
(m) simple mixing of products, whether or not of different kinds;(n) 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 Switzerland on a given product shall be
considered together when determining whether the working or processing undergone by that product is tobe 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 theHarmonised System. It follows that:
(a) when a product composed of a group or assembly of articles is classified under the terms of the
Harmonised System in a single heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products classified under the same heading of the
Harmonised System, each product must be taken individually when applying the provisions of this
Protocol.
2. Where, under General Rule 5 of the Harmonised System, packaging is included with the product for
classification purposes, it shall be included for the purposes of determining origin.
Article 9
Accessories, spare parts and tools
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle,
which are part of the normal equipment and included in the price thereof or which are not separatelyinvoiced, 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-origi-nating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.EN 27.11.2004 Official Journal of the European Union L 352/25
Article 11
Neutral elements
In order to determine whether a product originates, it shall not be necessary to determine the origin of the
following which might be used in its manufacture:
(a) energy and fuel;(b) plant and equipment;(c) machines and tools;(d) goods which do not enter and which are not intended to enter into the final composition of the
product.
TITLE III
TERRITORIAL REQUIREMENTS
Article 12
Principle of territoriality
1. Except as provided for in Article 2(1)(c), Articles 3 and 4 and paragraph 3 of this Article, the
conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the
Community or in Switzerland.
2. Except as provided for in Articles 3 and 4, where originating goods exported from the Community or
from Switzerland to another country return, they must be considered as non-originating, unless it can bedemonstrated to the satisfaction of the customs authorities that:
(a) the returning goods are the same as those exported;
and
(b) they have not undergone any operation beyond that necessary to preserve them in good condition while
in that country or while being exported.
3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be
affected by working or processing done outside the Community or Switzerland on materials exported fromthe Community or from Switzerland and subsequently re-imported there, provided:
(a) the said materials are wholly obtained in the Community or in Switzerland or have undergone working
or processing beyond the operations referred to in Article 7 prior to being exported;
and
(b) it can be demonstrated to the satisfaction of the customs authorities that:
(i) the re-imported goods have been obtained by working or processing the exported materials;
and
(ii) the total added value acquired outside the Community or Switzerland by applying the provisions of
this Article does not exceed 10 % of the ex-works price of the end product for which originatingstatus is claimed.EN L 352/26 Official Journal of the European Union 27.11.2004
4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall
not apply to working or processing done outside the Community or Switzerland. But where, in the list inAnnex II, a rule setting a maximum value for all the non-originating materials incorporated is applied indetermining the originating status of the end product, the total value of the non-originating materialsincorporated in the territory of the party concerned, taken together with the total added value acquiredoutside the Community or Switzerland by applying the provisions of this Article, shall not exceed the statedpercentage.
5. For the purposes of applying the provisions of paragraphs 3 and 4, ‘total added value ’shall be taken to
mean all costs arising outside the Community or Switzerland, including the value of the materials incor-
porated there.
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 the provisions of this Article and done outside the
Community or Switzerland shall be done under the outward processing arrangements, or similararrangements.
Article 13
Direct transport
1. The preferential treatment provided for under the Agreement applies only to products, satisfying the
requirements of this Protocol, which are transported directly between the Community and Switzerland orthrough the territories of the other countries referred to in Articles 3 and 4. However, products constitutingone single consignment may be transported through other territories with, should the occasion arise,transhipment or temporary warehousing in such territories, provided that they remain under the surveillanceof the customs authorities in the country of transit or warehousing and do not undergo operations otherthan unloading, reloading or any operation designed to preserve them in good condition.
Originating products may be transported by pipeline across territory other than that of the Community or
Switzerland.
2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the
customs authorities of the importing country by the production of:
(a) a single transport document covering the passage from the exporting country through the country of
transit; or
(b) a certificate issued by the customs authorities of the country of transit:
(i) giving an exact description of the products;(ii) stating the dates of unloading and reloading of the products and, where applicable, the names of
the ships, or the other means of transport used;
and
(iii) certifying the conditions under which the products remained in the transit country; or
(c) failing these, any substantiating documents.EN 27.11.2004 Official Journal of the European Union L 352/27
Article 14
Exhibitions
1. Originating products, sent for exhibition in a country other than those referred to in Articles 3 and 4
and sold after the exhibition for importation in the Community or in Switzerland shall benefit on impor-tation from the provisions of the Agreement provided it is shown to the satisfaction of the customsauthorities that:
(a) an exporter has consigned these products from the Community or from Switzerland to the country in
which the exhibition is held and has exhibited them there;
(b) the products have been sold or otherwise disposed of by that exporter to a person in the Community or
in Switzerland;
(c) the products have been consigned during the exhibition or immediately thereafter in the state in which
they were sent for exhibition;
and
(d) the products have not, since they were consigned for exhibition, been used for any purpose other than
demonstration at the exhibition.
2. A proof of origin must 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 andaddress of the exhibition must be indicated thereon. Where necessary, additional documentary evidenceof the conditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public
show or display which is not organised for private purposes in shops or business premises with a view tothe sale of foreign products, and during which the products remain under customs control.
TITLE IV
DRAWBACK OR EXEMPTION
Article 15
Prohibition of drawback of, or exemption from, customs duties
1. (a) Non-originating materials used in the manufacture of products originating in the Community, in
Switzerland or in one of the other countries referred to in Articles 3 and 4 for which a proof of
origin is issued or made out in accordance with the provisions of Title V shall not be subject in the
Community or in Switzerland to drawback of, or exemption from, customs duties of whatever kind.
(b) Products falling within Chapter 3 and headings 1604 and 1605 of the Harmonised System and
originating in the Community as provided for in Article 2(1)(c), for which a proof of origin isissued or made out in accordance with the provisions of Title V shall not be subject in theCommunity 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 Communityor in Switzerland to materials used in the manufacture and to products covered by paragraph 1(b) above,where such refund, remission or non-payment applies, expressly or in effect, when products obtained fromthe said materials are exported and not when they are retained for home use there.EN L 352/28 Official Journal of the European Union 27.11.2004
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 beenobtained in respect of the non-originating materials used in the manufacture of the products concernedand that all customs duties or charges having equivalent effect applicable to such materials have actuallybeen 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 withinthe 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 refundsystem for agricultural products, applicable upon export in accordance with the provisions of theAgreement.
TITLE V
PROOF OF ORIGIN
Article 16
General requirements
1. Products originating in the Community shall, on importation into Switzerland and products origi-
nating in Switzerland shall, on importation into the Community benefit from the Agreement upon
submission of either:
(a) a movement certificate EUR.1, a specimen of which appears in Annex III; or
(b) in the cases specified in Article 21(1), a declaration, subsequently referred to as the ‘invoice declaration ’,
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 text of the invoice
declaration appears in Annex IV.
2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the
cases specified in Article 26, benefit from the Agreement without it being necessary to submit any of thedocuments referred to above.
Article 17
Procedure for the issue of a movement certificate EUR.1
1. A movement certificate EUR.1 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 out both the movement
certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shallbe completed in one of the languages in which this Agreement is drawn up and in accordance with theprovisions of the domestic law of the exporting country. If they are handwritten, they shall be completed inink in printed characters. The description of the products must be given in the box reserved for this purposewithout leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawnbelow the last line of the description, the empty space being crossed through.EN 27.11.2004 Official Journal of the European Union L 352/29
3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit, at
any time, at the request of the customs authorities of the exporting country where the movement certificateEUR.1 is issued, all appropriate documents proving the originating status of the products concerned as wellas the fulfilment of the other requirements of this Protocol.
4. A movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the
Community or of Switzerland if the products concerned can be considered as products originating in theCommunity, in Switzerland or in one of the other countries referred to in Articles 3 and 4 and fulfil theother requirements of this Protocol.
5. The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify
the originating status of the products and the fulfilment of the other requirements of this Protocol. For thispurpose, 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 inparagraph 2 are duly completed. In particular, they shall check whether the space reserved for thedescription of the products has been completed in such a manner as to exclude all possibility of fraudulentadditions.
6. The date of issue of the movement certificate EUR.1 shall be indicated in box 11 of the certificate.
7. A movement certificate EUR.1 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 issued retrospectively
1. Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be issued after expor-
tation 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 was
issued but was not accepted at importation for technical reasons.
2. For the implementation of paragraph 1, the exporter must indicate in his application the place and
date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasonsfor his request.
3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying
that the information supplied in the exporter ’s application agrees with that in the corresponding file.EN L 352/30 Official Journal of the European Union 27.11.2004
4. Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following
phrases:
ES ‘EXPEDIDO A POSTERIORI ’
DA ‘UDSTEDT EFTERFØLGENDE ’
DE ‘NACHTRÄGLICH AUSGESTELLT ’
EL ‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ ’
EN ‘ISSUED RETROSPECTIVELY ’
FR ‘DÉLIVRÉ A POSTERIORI ’
IT ‘RILASCIATO A POSTERIORI ’
NL ‘AFGEGEVEN A POSTERIORI ’
PT ‘EMITIDO A POSTERIORI ’
FI ‘ANNETTU JÄLKIKÄTEEN ’
SV ‘UTFÄRDAT I EFTERHAND ’.
5. The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks ’box of the movement
certificate EUR.1.
Article 19
Issue of a duplicate movement certificate EUR.1
1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to
the customs authorities which issued it for a duplicate made out on the basis of the export documents intheir possession.
2. The duplicate issued in this way must be endorsed with one of the following words:
ES ‘DUPLICADO ’
DA ‘DUPLIKAT ’
DE ‘DUPLIKAT ’
EL ‘ΑΝΤΙΓΡΑΦΟ ’
EN ‘DUPLICATE ’
FR ‘DUPLICATA ’
IT ‘DUPLICATO ’
NL ‘DUPLICAAT ’
PT ‘SEGUNDA VIA ’
FI ‘KAKSOISKAPPALE ’
SV ‘DUPLIKAT ’.
3. The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks ’box of the duplicate
movement certificate EUR.1.
4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take
effect as from that date.
Article 20
Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out
previously
When originating products are placed under the control of a customs office in the Community or in
Switzerland, it shall be possible to replace the original proof of origin by one or more movement certificatesEUR.1 for the purpose of sending all or some of these products elsewhere within the Community orSwitzerland. The replacement movement certificate(s) EUR.1 shall be issued by the customs office underwhose control the products are placed.EN 27.11.2004 Official Journal of the European Union L 352/31
Article 20a
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 thewritten request of those concerned, authorise the ‘accounting segregation ’method to be used for
managing such stocks.
2. This 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 if
there had been physical segregation of the stocks.
3. The customs authorities may grant such authorisation, subject to any conditions deemed appropriate.
4. This method is recorded and applied on the basis of the general accounting principles applicable in the
country where the product was manufactured.
5. The beneficiary of this facilitation may issue 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, thebeneficiary 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 at any
time whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or failsto fulfil any of the other conditions laid down in this Protocol.
Article 21
Conditions for making out an invoice declaration
1. An invoice declaration as referred to in Article 16(1)(b) may be made out:
(a) by an approved exporter within the meaning of Article 22;
or
(b) by any exporter for any consignment consisting of one or more packages containing originating
products whose total value does not exceed EUR 6 000.
2. An invoice declaration may be made out if the products concerned can be considered as products
originating in the Community, in Switzerland or in one of the other countries referred to in Articles 3 and4 and fulfil the other requirements of this Protocol.
3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request
of the customs authorities of the exporting country, all appropriate documents proving the originatingstatus of the products concerned as well as the fulfilment of the other requirements of this Protocol.
4. An invoice declaration 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 inAnnex IV, using one of the linguistic versions set out in that Annex and in accordance with the provisionsof the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink inprinted characters.EN L 352/32 Official Journal of the European Union 27.11.2004
5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an
approved exporter within the meaning of Article 22 shall not be required to sign such declarationsprovided that he gives the customs authorities of the exporting country a written undertaking that heaccepts full responsibility for any invoice declaration which identifies him as if it had been signed inmanuscript by him.
6. An invoice declaration 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 no longer than twoyears after the importation of the products to which it relates.
Article 22
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 this Agreement to make out
invoice declarations irrespective of the value of the products concerned. An exporter seeking such author-isation must offer to the satisfaction of the customs authorities all guarantees necessary to verify theoriginating 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.
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 theconditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
Article 23
Validity of proof of origin
1. A proof of origin shall be valid for four months from the date of issue in the exporting country, and
must 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 preferentialtreatment, where the failure to submit these documents by the final date set is due to exceptional circum-stances.
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 24
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 originand may also require the import declaration to be accompanied by a statement from the importer to theeffect that the products meet the conditions required for the implementation of the Agreement.EN 27.11.2004 Official Journal of the European Union L 352/33
Article 25
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 theHarmonised System falling within sections XVI and XVII or headings 7308 and 9406 of the HarmonisedSystem are imported by instalments, a single proof of origin for such products shall be submitted to thecustoms authorities upon importation of the first instalment.
Article 26
Exemptions from proof of origin
1. Products sent as small packages from private persons to private persons or forming part of travellers ’
personal luggage shall be admitted as originating products without requiring the submission of a proof oforigin, provided that such products are not imported by way of trade and have been declared as meeting therequirements 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 the customs declaration CN22/CN23 or on a
sheet of paper annexed to that document.
2. Imports which are occasional and consist solely of products for the personal use of the recipients or
travellers or their families shall not be considered as imports by way of trade if it is evident from the natureand quantity of the products that no commercial purpose is in view.
3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages
or EUR 1 200 in the case of products forming part of travellers ’personal luggage.
Article 27
Supporting documents
The documents referred to in Articles 17(3) and 21(3) used for the purpose of proving that products
covered by a movement certificate EUR.1 or an invoice declaration can be considered as products origi-nating in the Community, in Switzerland or in one of the other countries referred to in Articles 3 and 4 andfulfil the other requirements of this Protocol may consist, inter alia , of the following:
(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned,
contained for example in his accounts or internal bookkeeping;
(b) documents proving the originating status of materials used, issued or made out in the Community or in
Switzerland where these documents are used in accordance with domestic law;
(c) documents proving the working or processing of materials in the Community or in Switzerland, issued
or made out in the Community or in Switzerland, where these documents are used in accordance withdomestic law;
(d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used,
issued or made out in the Community or in Switzerland in accordance with this Protocol, or in one ofthe other countries referred to in Articles 3 and 4, in accordance with rules of origin which are identicalto the rules in this Protocol.EN L 352/34 Official Journal of the European Union 27.11.2004
(e) appropriate evidence concerning working or processing undergone outside the territories of the
Community and Switzerland by application of Article 12, proving that the requirements of thatarticle have been satisfied.
Article 28
Preservation of proof of origin and supporting documents
1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years
the documents referred to in Article 17(3).
2. The exporter making out an invoice declaration shall keep for at least three years a copy of this
invoice declaration as well as the documents referred to in Article 21(3).
3. The customs authorities of the exporting country issuing a movement certificate EUR.1 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 the invoice declarations submitted to them.
Article 29
Discrepancies and formal errors
1. The discovery of slight discrepancies between the statements made in the proof of origin and those
made in the documents submitted to the customs office for the purpose of carrying out the formalities forimporting the products shall not ipso facto render the proof of origin null and void if it is duly establishedthat 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 30
Amounts expressed in euro
1. For the application of the provisions of Article 21(1)(b) and Article 26(3) in cases where products are
invoiced in a currency other than euro, amounts in the national currencies of the Member States of theCommunity, of Switzerland and of the other countries referred to in Articles 3 and 4 equivalent to theamounts expressed in euro shall be fixed annually by each of the countries concerned.
2. A consignment shall benefit from the provisions of Article 21(1)(b) or Article 26(3) by reference to
the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
3. The amounts to be used in any given national currency shall be the equivalent in that currency of the
amounts expressed in euro as at the first working day of October. The amounts shall be communicated tothe Commission of the European Communities by 15 October and shall apply from 1 January the followingyear. The Commission of the European Communities shall notify all countries concerned of the relevantamounts.EN 27.11.2004 Official Journal of the European Union L 352/35
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 amountresulting from the conversion by more than 5 %. A country may retain unchanged its national currencyequivalent of an amount expressed in euro if, at the time of the annual adjustment provided for inparagraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of lessthan 15 % in the national currency equivalent. The national currency equivalent may be retainedunchanged if the conversion would result in a decrease in that equivalent value.
5. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of the
Community or of Switzerland. When carrying out this review, the Joint Committee shall consider thedesirability of preserving the effects of the limits concerned in real terms. For this purpose, it maydecide to modify the amounts expressed in euro.
TITLE VI
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 31
Mutual assistance
1. The customs authorities of the Member States of the Community and of Switzerland shall provide
each other, through the Commission of the European Communities, with specimen impressions of stampsused in their customs offices for the issue of movement certificates EUR.1 and with the addresses of thecustoms authorities responsible for verifying those certificates and invoice declarations.
2. In order to ensure the proper application of this Protocol, the Community and Switzerland shall assist
each other, through the competent customs administrations, in checking the authenticity of the movementcertificates EUR.1 or the invoice declarations and the correctness of the information given in these
documents.
Article 32
Verification of proofs of origin
1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs
authorities of the importing country have reasonable doubts as to the authenticity of such documents, theoriginating status of the products concerned or the fulfilment of the other requirements of this Protocol.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the
importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted,the invoice declaration, or a copy of these documents, to the customs authorities of the exporting countrygiving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggestingthat the information given on the proof of origin is incorrect shall be forwarded in support of the requestfor 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'saccounts 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 productsshall be offered to the importer subject to any precautionary measures judged necessary.EN L 352/36 Official Journal of the European Union 27.11.2004
5. The customs authorities requesting the verification shall be informed of the results of this verification
as soon as possible. These results must indicate clearly whether the documents are authentic and whetherthe products concerned can be considered as products originating in the Community, in Switzerland or inone of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification
request or if the reply does not contain sufficient information to determine the authenticity of the document
in question or the real origin of the products, the requesting customs authorities shall, except in exceptional
circumstances, refuse entitlement to the preferences.
Article 33
Dispute settlement
Where disputes arise in relation to the verification procedures of Article 32 which cannot be settled between
the customs authorities requesting a verification and the customs authorities responsible for carrying outthis verification or where they raise a question as to the interpretation of this Protocol, they shall besubmitted to the Joint Committee.
In all cases the settlement of disputes between the importer and the customs authorities of the importing
country shall be under the legislation of the said country.
Article 34
Penalties
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which
contains incorrect information for the purpose of obtaining a preferential treatment for products.
Article 35
Free zones
1. The Community and Switzerland shall take all necessary steps to ensure that products traded under
cover of a proof of origin which in the course of transport use a free zone situated in their territory, are notsubstituted by other goods and do not undergo handling other than normal operations designed to preventtheir deterioration.
2. By means of an exemption to the provisions contained in paragraph 1, when products originating in
the Community or in Switzerland are imported into a free zone under cover of a proof of origin andundergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 atthe exporter ’s request, if the treatment or processing undergone is in conformity with the provisions of this
Protocol.
TITLE VII
CEUTA AND MELILLA
Article 36
Application of the Protocol
1. The term ‘Community ’used in Article 2 does not cover Ceuta and Melilla.
2. Products originating in Switzerland, when imported into Ceuta or Melilla, shall enjoy in all respects
the same customs regime as that which is applied to products originating in the customs territory of theCommunity under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republicto the European Communities. Switzerland shall grant to imports of products covered by the Agreementand originating in Ceuta and Melilla the same customs regime as that which is granted to products importedfrom and originating in the Community.EN 27.11.2004 Official Journal of the European Union L 352/37
3. For the purpose of the application of paragraph 2 concerning products originating in Ceuta and
Melilla, this Protocol shall apply, mutatis mutandis , subject to the special conditions set out in Article 7.
Article 37
Special conditions
1. Providing they have been transported directly in accordance with the provisions of Article 13, the
following shall be considered as:
1. products originating in Ceuta and Melilla:
(a) products wholly obtained in Ceuta and Melilla;
(b) products obtained in Ceuta and Melilla in the manufacture of which products other than those
referred to in (a) are used, provided that:
(i) the said products have undergone sufficient working or processing within the meaning of Article
6;
or that
(ii) those products are originating in Switzerland or in the Community, provided that they have been
submitted to working or processing which goes beyond the operations referred to in Article 7.
2. products originating in Switzerland:
(a) products wholly obtained in Switzerland;
(b) products obtained in Switzerland, in the manufacture of which products other than those referred to
in (a) are used, provided that:
(i) the said products have undergone sufficient working or processing within the meaning of Article
6;
or that
(ii) those products are originating 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 Article7.
2. Ceuta and Melilla shall be considered as a single territory.
3. The exporter or his authorised representative shall enter ‘Switzerland ’and‘Ceuta and Melilla ’in Box 2
of movement certificates EUR.1 or on invoice declarations. In addition, in the case of products originatingin Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on invoicedeclarations.
4. The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and
Melilla.
TITLE VIII
FINAL PROVISIONS
Article 38
Amendments to the Protocol
The Joint Committee may decide to amend the provisions of this Protocol.EN L 352/38 Official Journal of the European Union 27.11.2004
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 allproducts which, under the Harmonised System, are classified in headings of the chapter or in any of the headings
grouped together in column 1.
2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the
description of that part of the heading covered by the adjacent rules in column 3 or 4.
2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as
an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given incolumn 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 the Community or in Switzerland.
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 theCommunity. The value of the non-originating ingot is thus not taken into account when adding up the value of the
non-originating materials used.
3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of
more working or processing also confers originating status; conversely, the carrying-out of less working orprocessing 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.EN 27.11.2004 Official Journal of the European Union L 352/39
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 orthe other, or both.
3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition
obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy therule. (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 individualpercentages must not be exceeded, in relation to the particular materials to which they apply.
Note 4:
4.1. The term ‘natural fibres ’is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to
the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which havebeen 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 othervegetable 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 paperfibres 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, represent10 % or less of the total weight of all the basic textile materials used. (See also notes 5.3 and 5.4 below).
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from
two or more basic textile materials.
The following are the basic textile materials:
—silk,
—wool,
—coarse animal hair,EN L 352/40 Official Journal of the European Union 27.11.2004
—fine animal hair,
—horsehair,
—cotton,
—paper-making materials and paper,
—flax,
—true hemp,
—jute and other textile bast fibres,
—sisal and other textile fibres of the genus Agave,
—coconut, abaca, ramie and other vegetable textile fibres,
—synthetic man-made filaments,
—artificial man-made filaments,
—current-conducting filaments,
—synthetic man-made staple fibres of polypropylene,
—synthetic man-made staple fibres of polyester,
—synthetic man-made staple fibres of polyamide,
—synthetic man-made staple fibres of polyacrylonitrile,
—synthetic man-made staple fibres of polyimide,
—synthetic man-made staple fibres of polytetrafluoroethylene,
—synthetic man-made staple fibres of poly(phenylene sulphide),
—synthetic man-made staple fibres of poly(vinyl chloride),
—other synthetic man-made staple fibres,
—artificial man-made staple fibres of viscose,
—other artificial man-made staple fibres,
—yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
—yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,
—products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a
core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched
by means of a transparent or coloured adhesive between two layers of plastic film,
—other products of heading 5605.
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 requiremanufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed10 % 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 requiremanufacture 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 combi-
nation of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.EN 27.11.2004 Official Journal of the European Union L 352/41
Example:
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210,
is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate
headings, or if the cotton yarns used are themselves mixtures.
Example:If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of
heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is,
accordingly, a mixed product.
5.3. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether,
whether or not gimped ’, this tolerance is 20 % in respect of this yarn.
5.4. In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film
whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a
transparent or coloured adhesive between two layers of plastic film ’, this tolerance is 30 % in respect of this strip.
Note 6:
6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings),
which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used,
provided that they are classified in a heading other than that of the product and that their value does not exceed 8 %
of the ex-works price of the product.
6.2. Without prejudice to note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in
the manufacture of textile products, whether or not they contain textiles.
Example:
If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not
prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For thesame reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
6.3. Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be
taken into account when calculating the value of the non-originating materials incorporated.
Note 7:
7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes ’are
the following:
(a) vacuum-distillation;(b) redistillation by a very thorough fractionation-process;(c) cracking;
(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-activeearth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation;(i) isomerisation.EN L 352/42 Official Journal of the European Union 27.11.2004
7.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes ’are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation-process;(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or
sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active
earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;(h) alkylation;
(ij) isomerisation;
(k) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at
least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);
(l) in respect of products of heading 2710 only, deparaffining by a process other than filtering;
(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, whenthe 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 resultof mixing products with different sulphur contents, or any combination of these operations or like operations, do
not confer origin.EN 27.11.2004 Official Journal of the European Union L 352/43
ANNEX II
List of working or processing required to be carried out on non-originating materials in order that the product
manufactured can obtain originating status
The products mentioned in the list may not be all covered by the Agreement. It is, therefore, necessary to consult the
other parts of the Agreement.
HS heading Description of productWorking or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3) or (4)
Chapter 1 Live animals All the animals of Chapter 1 shall be
wholly obtained
Chapter 2 Meat and edible meat offal Manufacture in which all the materials of
Chapters 1 and 2 used are whollyobtained
Chapter 3 Fish and crustaceans, molluscs and other
aquatic invertebratesManufacture in which all the materials of
Chapter 3 used are wholly obtained
ex Chapter 4 Dairy produce; birds ’eggs; natural honey;
edible products of animal origin, notelsewhere specified or included; except
for:Manufacture in which all the materials of
Chapter 4 used are wholly obtained
0403 Buttermilk, curdled milk and cream,
yoghurt, kephir and other fermented or
acidified milk and cream, whether or not
concentrated or containing added sugaror other sweetening matter or flavouredor containing added fruit, nuts or cocoaManufacture in which:
—all the materials of Chapter 4 used
are wholly obtained,
—all the fruit juice (except that of
pineapple, lime or grapefruit) of
heading 2009 used is originating, and
—the value of all the materials of
Chapter 17 used does not exceed
30 % of the ex-works price of the
product
ex Chapter 5 Products of animal origin, not elsewhere
specified or included; except for:Manufacture in which all the materials of
Chapter 5 used are wholly obtained
ex 0502 Prepared pigs ’, hogs ’or boars ’bristles and
hairCleaning, disinfecting, sorting and
straightening of bristles and hair
Chapter 6 Live trees and other plants; bulbs, roots
and the like; cut flowers and ornamental
foliageManufacture in which:
—all the materials of Chapter 6 used
are wholly obtained, and
—the value of all the materials used
does not exceed 50 % of the ex-
works price of the productEN L 352/44 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
Chapter 7 Edible vegetables and certain roots and
tubersManufacture in which all the materials of
Chapter 7 used are wholly obtained
Chapter 8 Edible fruit and nuts; peel of citrus fruits
or melonsManufacture in which:
—all the fruit and nuts used are wholly
obtained, and
—the value of all the materials of
Chapter 17 used does not exceed30 % of the value of the ex-worksprice of the product
ex Chapter 9 Coffee, tea, maté and spices; except for: Manufacture in which all the materials of
Chapter 9 used are wholly obtained
0901 Coffee, whether or not roasted or decaf-
feinated; coffee husks and skins; coffee
substitutes containing coffee in anyproportionManufacture from materials of any
heading
0902 Tea, whether or not flavoured Manufacture from materials of any
heading
ex 0910 Mixtures of spices Manufacture from materials of any
heading
Chapter 10 Cereals Manufacture in which all the materials of
Chapter 10 used are wholly obtained
ex Chapter 11 Products of the milling industry; malt;
starches; inulin; wheat gluten; except for:Manufacture in which all the cereals,
edible vegetables, roots and tubers of
heading 0714 or fruit used are whollyobtained
ex 1106 Flour, meal and powder of the dried,
shelled leguminous vegetables of
heading 0713Drying and milling of leguminous vege-
tables of heading 0708
Chapter 12 Oil seeds and oleaginous fruits; miscel-
laneous grains, seeds and fruit; industrial
or medicinal plants; straw and fodderManufacture in which all the materials of
Chapter 12 used are wholly obtained
1301 Lac; natural gums, resins, gum-resins and
oleoresins (for example, balsams)Manufacture in which the value of all the
materials of heading 1301 used does notexceed 50 % of the ex-works price of the
productEN 27.11.2004 Official Journal of the European Union L 352/45
(1) (2) (3) or (4)
1302 Vegetable saps and extracts; pectic
substances, pectinates and pectates; agar-agar and other mucilages and thickeners,whether or not modified, derived from
vegetable products:
–Mucilages and thickeners, modified,
derived from vegetable productsManufacture from non-modified
mucilages and thickeners
–Other Manufacture in which the value of all the
materials used does not exceed 50 % ofthe ex-works price of the product
Chapter 14 Vegetable plaiting materials; vegetable
products not elsewhere specified orincludedManufacture in which all the materials of
Chapter 14 used are wholly obtained
ex Chapter 15 Animal or vegetable fats and oils and
their cleavage products; prepared edible
fats; animal or vegetable waxes; exceptfor:Manufacture from materials of any
heading, except that of the product
1501 Pig fat (including lard) and poultry fat,
other than that of heading 0209 or1503:
–Fats from bones or waste Manufacture from materials of any
heading, except those of heading 0203,
0206 or 0207 or bones of heading 0506
–Other Manufacture from meat or edible offal of
swine of heading 0203 or 0206 or of
meat and edible offal of poultry of
heading 0207
1502 Fats of bovine animals, sheep or goats,
other than those of heading 1503
–Fats from bones or waste Manufacture from materials of any
heading, except those of heading 0201,0202, 0204 or 0206 or bones of
heading 0506
–Other Manufacture in which all the materials of
Chapter 2 used are wholly obtainedEN L 352/46 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
1504 Fats and oils and their fractions, of fish or
marine mammals, whether or not refined,but not chemically modified:
–Solid fractions Manufacture from materials of any
heading, including other materials of
heading 1504
–Other Manufacture in which all the materials of
Chapters 2 and 3 used are whollyobtained
ex 1505 Refined lanolin Manufacture from crude wool grease of
heading 1505
1506 Other animal fats and oils and their
fractions, whether or not refined, butnot chemically modified:
–Solid fractions Manufacture from materials of any
heading, including other materials of
heading 1506
–Other Manufacture in which all the materials of
Chapter 2 used are wholly obtained
1507 to 1515 Vegetable oils and their fractions:
–Soya, ground nut, palm, copra, palm
kernel, babassu, tung and oiticica oil,
myrtle wax and Japan wax, fractions of
jojoba oil and oils for technical orindustrial uses other than the manu-facture of foodstuffs for human
consumptionManufacture from materials of any
heading, except that of the product
–Solid fractions, except for that of
jojoba oilManufacture from other materials of
headings 1507 to 1515
–Other Manufacture in which all the vegetable
materials used are wholly obtained
1516 Animal or vegetable fats and oils and
their fractions, partly or wholly hydro-
genated, inter-esterified, re-esterified orelaidinised, whether or not refined, butnot further preparedManufacture in which:
—all the materials of Chapter 2 used
are wholly obtained, and
—all the vegetable materials used are
wholly obtained. However, materialsof headings 1507, 1508, 1511 and1513 may be usedEN 27.11.2004 Official Journal of the European Union L 352/47
(1) (2) (3) or (4)
1517 Margarine; edible mixtures or
preparations of animal or vegetable fats
or oils or of fractions of different fats oroils of this Chapter, other than edible fatsor oils or their fractions of heading 1516Manufacture in which:
—all the materials of Chapters 2 and 4
used are wholly obtained, and
—all the vegetable materials used are
wholly obtained. However, materialsof headings 1507, 1508, 1511 and1513 may be used
Chapter 16 Preparations of meat, of fish or of crus-
taceans, molluscs or other aquatic inver-tebratesManufacture:
—from animals of Chapter 1, and/or
—in which all the materials of Chapter
3 used are wholly obtained
ex Chapter 17 Sugars and sugar confectionery; except
for:Manufacture from materials of any
heading, except that of the product
ex 1701 Cane or beet sugar and chemically pure
sucrose, in solid form, containing addedflavouring or colouring matterManufacture in which the value of all the
materials of Chapter 17 used does notexceed 30 % of the ex-works price ofthe product
1702 Other sugars, including chemically pure
lactose, maltose, glucose and fructose, in
solid form; sugar syrups not containing
added flavouring or colouring matter;artificial honey, whether or not mixedwith natural honey; caramel:
–Chemically-pure maltose and fructose Manufacture from materials of any
heading, including other materials ofheading 1702
–Other sugars in solid form, containing
added flavouring or colouring matterManufacture in which the value of all the
materials of Chapter 17 used does not
exceed 30 % of the ex-works price of
the product
–Other Manufacture in which all the materials
used are originatingEN L 352/48 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
ex 1703 Molasses resulting from the extraction or
refining of sugar, containing addedflavouring or colouring matterManufacture in which the value of all the
materials of Chapter 17 used does notexceed 30 % of the ex-works price of
the product
1704 Sugar confectionery (including white
chocolate), not containing cocoaManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
of Chapter 17 used does not exceed30 % of the ex-works price of the
product
Chapter 18 Cocoa and cocoa preparations Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
of Chapter 17 used does not exceed30 % of the ex-works price of the
product
1901 Malt extract; food preparations of flour,
groats, meal, starch or malt extract, notcontaining cocoa or containing less than40 % by weight of cocoa calculated on a
totally defatted basis, not elsewhere
specified or included; food preparationsof goods of headings 0401 to 0404,not containing cocoa or containing less
than 5 % by weight of cocoa calculated
on a totally defatted basis, not elsewherespecified or included:
–Malt extract Manufacture from cereals of Chapter 10
–Other Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of theproductEN 27.11.2004 Official Journal of the European Union L 352/49
(1) (2) (3) or (4)
1902 Pasta, whether or not cooked or stuffed
(with meat or other substances) orotherwise prepared, such as spaghetti,
macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether ornot prepared:
–Containing 20 % or less by weight of
meat, meat offal, fish, crustaceans ormolluscsManufacture in which all the cereals and
derivatives (except durum wheat and itsderivatives) used are wholly obtained
–Containing more than 20 % by weight
of meat, meat offal, fish, crustaceans ormolluscsManufacture in which:
—all the cereals and their derivatives
(except durum wheat and its deri-
vatives) used are wholly obtained, and
—all the materials of Chapters 2 and 3
used are wholly obtained
1903 Tapioca and substitutes therefore
prepared from starch, in the form of
flakes, grains, pearls, siftings or similarformsManufacture from materials of any
heading, except potato starch of heading
1108
1904 Prepared foods obtained by the swelling
or roasting of cereals or cereal products(for example, corn flakes); cereals (otherthan maize (corn)) in grain form or in the
form of flakes or other worked grains
(except flour, groats and meal), pre-cooked or otherwise prepared, notelsewhere specified or includedManufacture:
—from materials of any heading, except
those of heading 1806,
—in which all the cereals and flour
(except durum wheat and Zea
indurata maize, and their derivatives)
used are wholly obtained, and
—in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product
1905 Bread, pastry, cakes, biscuits and other
bakers' wares, whether or not containingcocoa; communion wafers, empty cachetsof a kind suitable for pharmaceutical use,
sealing wafers, rice paper and similar
productsManufacture from materials of any
heading, except those of Chapter 11
ex Chapter 20 Preparations of vegetables, fruit, nuts or
other parts of plants; except for:Manufacture in which all the fruit, nuts
or vegetables used are wholly obtained
ex 2001 Yams, sweet potatoes and similar edible
parts of plants containing 5 % or more by
weight of starch, prepared or preservedby vinegar or acetic acidManufacture from materials of any
heading, except that of the productEN L 352/50 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
ex 2004 and
ex 2005Potatoes in the form of flour, meal or
flakes, prepared or preserved otherwise
than by vinegar or acetic acidManufacture from materials of any
heading, except that of the product
2006 Vegetables, fruit, nuts, fruit-peel and
other parts of plants, preserved by sugar(drained, glacé or crystallized)Manufacture in which the value of all the
materials of Chapter 17 used does notexceed 30 % of the ex-works price ofthe product
2007 Jams, fruit jellies, marmalades, fruit or
nut purée and fruit or nut pastes,
obtained by cooking, whether or notcontaining added sugar or othersweetening matterManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
of Chapter 17 used does not exceed30 % of the ex-works price of theproduct
ex 2008 –Nuts, not containing added sugar or
spiritsManufacture in which the value of all the
originating nuts and oil seeds of headings
0801, 0802 and 1202 to 1207 usedexceeds 60 % of the ex-works price ofthe product
–Peanut butter; mixtures based on
cereals; palm hearts; maize (corn)Manufacture from materials of any
heading, except that of the product
–Other except for fruit and nuts cooked
otherwise than by steaming or boilingin water, not containing added sugar,frozenManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
of Chapter 17 used does not exceed30 % of the ex-works price of the
product
2009 Fruit juices (including grape must) and
vegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or other
sweetening matterManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
of Chapter 17 used does not exceed30 % of the ex-works price of the
product
ex Chapter 21 Miscellaneous edible preparations; except
for:Manufacture from materials of any
heading, except that of the productEN 27.11.2004 Official Journal of the European Union L 352/51
(1) (2) (3) or (4)
2101 Extracts, essences and concentrates, of
coffee, tea or maté and preparationswith a basis of these products or with a
basis of coffee, tea or maté; roasted
chicory and other roasted coffeesubstitutes, and extracts, essences andconcentrates thereofManufacture:
—from materials of any heading, except
that of the product, and
—in which all the chicory used is
wholly obtained
2103 Sauces and preparations therefor; mixed
condiments and mixed seasonings;
mustard flour and meal and preparedmustard:
–Sauces and preparations therefor;
mixed condiments and mixed
seasoningsManufacture from materials of any
heading, except that of the product.
However, mustard flour or meal or
prepared mustard may be used
–Mustard flour and meal and prepared
mustardManufacture from materials of any
heading
ex 2104 Soups and broths and preparations
thereforManufacture from materials of any
heading, except prepared or preservedvegetables of headings 2002 to 2005
2106 Food preparations not elsewhere specified
or includedManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
of Chapter 17 used does not exceed30 % of the ex-works price of theproduct
ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture:
—from materials of any heading, except
that of the product, and
—in which all the grapes or materials
derived from grapes used are whollyobtainedEN L 352/52 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
2202 Waters, including mineral waters and
aerated waters, containing added sugar
or other sweetening matter or flavoured,and other non-alcoholic beverages, notincluding fruit or vegetable juices of
heading 2009Manufacture:
—from materials of any heading, except
that of the product,
—in which the value of all the materials
of Chapter 17 used does not exceed30 % of the ex-works price of theproduct, and
—in which all the fruit juice used
(except that of pineapple, lime orgrapefruit) is originating
2207 Undenatured ethyl alcohol of an
alcoholic strength by volume of 80 %
vol or higher; ethyl alcohol and other
spirits, denatured, of any strengthManufacture:
—from materials of any heading, except
heading 2207 or 2208, and
—in which all the grapes or materials
derived from grapes used are wholly
obtained or, if all the other materialsused are already originating, arrackmay be used up to a limit of 5 %
by volume
2208 Undenatured ethyl alcohol of an
alcoholic strength by volume of less
than 80 % vol; spirits, liqueurs andother spirituous beveragesManufacture:
—from materials of any heading, except
heading 2207 or 2208, and
—in which all the grapes or materials
derived from grapes used are whollyobtained or, if all the other materialsused are already originating, arrack
may be used up to a limit of 5 %
by volume
ex Chapter 23 Residues and waste from the food
industries; prepared animal fodder;except for:Manufacture from materials of any
heading, except that of the product
ex 2301 Whale meal; flours, meals and pellets of
fish or of crustaceans, molluscs or other
aquatic invertebrates, unfit for human
consumptionManufacture in which all the materials of
Chapters 2 and 3 used are wholly
obtained
ex 2303 Residues from the manufacture of starch
from maize (excluding concentratedsteeping liquors), of a protein content,calculated on the dry product, exceeding
40 % by weightManufacture in which all the maize used
is wholly obtainedEN 27.11.2004 Official Journal of the European Union L 352/53
(1) (2) (3) or (4)
ex 2306 Oil cake and other solid residues resulting
from the extraction of olive oil,containing more than 3 % of olive oilManufacture in which all the olives used
are wholly obtained
2309 Preparations of a kind used in animal
feedingManufacture in which:
—all the cereals, sugar or molasses,
meat or milk used are originating,and
—all the materials of Chapter 3 used
are wholly obtained
ex Chapter 24 Tobacco and manufactured tobacco
substitutes; except for:Manufacture in which all the materials of
Chapter 24 used are wholly obtained
2402 Cigars, cheroots, cigarillos and cigarettes,
of tobacco or of tobacco substitutesManufacture in which at least 70 % by
weight of the unmanufactured tobaccoor tobacco refuse of heading 2401 usedis originating
ex 2403 Smoking tobacco Manufacture in which at least 70 % by
weight of the unmanufactured tobaccoor tobacco refuse of heading 2401 usedis originating
ex Chapter 25 Salt; sulphur; earths and stone; plastering
materials, lime and cement; except for:Manufacture from materials of any
heading, except that of the product
ex 2504 Natural crystalline graphite, with enriched
carbon content, purified and groundEnriching of the carbon content,
purifying and grinding of crude crys-
talline graphite
ex 2515 Marble, merely cut, by sawing or
otherwise, into blocks or slabs of arectangular (including square) shape, of
a thickness not exceeding 25 cmCutting, by sawing or otherwise, of
marble (even if already sawn) of athickness exceeding 25 cm
ex 2516 Granite, porphyry, basalt, sandstone and
other monumental or building stone,merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular (including
square) shape, of a thickness notexceeding 25 cmCutting, by sawing or otherwise, of stone
(even if already sawn) of a thicknessexceeding 25 cm
ex 2518 Calcined dolomite Calcination of dolomite not calcinedEN L 352/54 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
ex 2519 Crushed natural magnesium carbonate
(magnesite), in hermetically-sealed
containers, and magnesium oxide,whether or not pure, other than fusedmagnesia or dead-burned (sintered)
magnesiaManufacture from materials of any
heading, except that of the product.
However, natural magnesium carbonate(magnesite) may be used
ex 2520 Plasters specially prepared for dentistry Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex 2524 Natural asbestos fibres Manufacture from asbestos concentrate
ex 2525 Mica powder Grinding of mica or mica wasteex 2530 Earth colours, calcined or powdered Calcination or grinding of earth colours
Chapter 26 Ores, slag and ash Manufacture from materials of any
heading, except that of the product
ex Chapter 27 Mineral fuels, mineral oils and products
of their distillation; bituminous
substances; mineral waxes; except for:Manufacture from materials of any
heading, except that of the product
ex 2707 Oils in which the weight of the aromatic
constituents exceeds that of the non-
aromatic constituents, being oils similar
to mineral oils obtained by distillationof high temperature coal tar, of which
more than 65 % by volume distils at a
temperature of up to 250 °C (includingmixtures of petroleum spirit andbenzole), for use as power or heating
fuelsOperations of refining and/or one or
more specific process(es) (
1)
or
Other operations in which all the
materials used are classified within a
heading other than that of the product.However, materials of the same headingas the product may be used, provided
that their total value does not exceed
50 % of the ex-works price of theproduct
ex 2709 Crude oils obtained from bituminous
mineralsDestructive distillation of bituminous
materials
2710 Petroleum oils and oils obtained from
bituminous materials, other than crude;preparations not elsewhere specified orincluded, containing by weight 70 % or
more of petroleum oils or of oils
obtained from bituminous materials,these oils being the basic constituents of
the preparations; waste oilsOperations of refining and/or one or
more specific process(es) (
2)
or
Other operations in which all the
materials used are classified within aheading other than that of the product.
However, materials of the same heading
as the product may be used, providedthat their total value does not exceed50 % of the ex-works price of the
productEN 27.11.2004 Official Journal of the European Union L 352/55
(1) (2) (3) or (4)
2711 Petroleum gases and other gaseous
hydrocarbonsOperations of refining and/or one or
more specific process(es) (2)
or
Other operations in which all the
materials used are classified within aheading other than that of the product.However, materials of the same heading
as the product may be used, provided
that their total value does not exceed50 % of the ex-works price of theproduct
2712 Petroleum jelly; paraffin wax, microcrys-
talline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax, other
mineral waxes, and similar productsobtained by synthesis or by otherprocesses, whether or not colouredOperations of refining and/or one or
more specific process(es) (
2)
or
Other operations in which all the
materials used are classified within a
heading other than that of the product.However, materials of the same headingas the product may be used, provided
that their total value does not exceed
50 % of the ex-works price of theproduct
2713 Petroleum coke, petroleum bitumen and
other residues of petroleum oils or of oils
obtained from bituminous materialsOperations of refining and/or one or
more specific process(es) (
1)
or
Other operations in which all the
materials used are classified within a
heading other than that of the product.
However, materials of the same headingas the product may be used, providedthat their total value does not exceed
50 % of the ex-works price of the
product
2714 Bitumen and asphalt, natural; bituminous
or oil shale and tar sands; asphaltites andasphaltic rocksOperations of refining and/or one or
more specific process(es) (
1)
or
Other operations in which all the
materials used are classified within a
heading other than that of the product.
However, materials of the same headingas the product may be used, providedthat their total value does not exceed
50 % of the ex-works price of the
product
2715 Bituminous mixtures based on natural
asphalt, on natural bitumen, onpetroleum bitumen, on mineral tar oron mineral tar pitch (for example, bitu-
minous mastics, cut-backs)Operations of refining and/or one or
more specific process(es) (
1)
or
Other operations in which all the
materials used are classified within aheading other than that of the product.
However, materials of the same heading
as the product may be used, providedthat their total value does not exceed50 % of the ex-works price of the
productEN L 352/56 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
ex Chapter 28 Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare-
earth metals, of radioactive elements orof isotopes; except for:Manufacture from materials of any
heading, except that of the product.
However, materials of the same headingas the product may be used, providedthat their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
ex 2805 ‘Mischmetall ’ Manufacture by electrolytic or thermal
treatment in which the value of all thematerials used does not exceed 50 % of
the ex-works price of the product
ex 2811 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
ex 2833 Aluminium sulphate Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex 2840 Sodium perborate Manufacture from disodium tetraborate
pentahydrateManufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
ex Chapter 29 Organic chemicals; except for: Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, providedthat their total value does not exceed20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
ex 2901 Acyclic hydrocarbons for use as power or
heating fuelsOperations of refining and/or one or
more specific process(es) (
1)
or
Other operations in which all the
materials used are classified within aheading other than that of the product.
However, materials of the same heading
as the product may be used, providedthat their total value does not exceed50 % of the ex-works price of the
product
ex 2902 Cyclanes and cyclenes (other than
azulenes), benzene, toluene, xylenes, foruse as power or heating fuelsOperations of refining and/or one or
more specific process(es) (
1)
or
Other operations in which all the
materials used are classified within aheading other than that of the product.However, materials of the same heading
as the product may be used, provided
that their total value does not exceed50 % of the ex-works price of the
productEN 27.11.2004 Official Journal of the European Union L 352/57
(1) (2) (3) or (4)
ex 2905 Metal alcoholates of alcohols of this
heading and of ethanolManufacture from materials of any
heading, including other materials of
heading 2905. However, metal alco-holates of this heading may be used,
provided that their total value does not
exceed 20 % of the ex-works price of theproductManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
2915 Saturated acyclic monocarboxylic acids
and their anhydrides, halides, peroxides
and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated deri-vativesManufacture from materials of any
heading. However, the value of all the
materials of headings 2915 and 2916
used shall not exceed 20 % of the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
ex 2932 –Internal ethers and their halogenated,
sulphonated, nitrated or nitrosated
derivativesManufacture from materials of any
heading. However, the value of all the
materials of heading 2909 used shall
not exceed 20 % of the ex-works priceof the productManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
–Cyclic acetals and internal hemiacetals
and their halogenated, sulphonated,
nitrated or nitrosated derivativesManufacture from materials of any
headingManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
2933 Heterocyclic compounds with nitrogen
hetero-atom(s) onlyManufacture from materials of any
heading. However, the value of all thematerials of headings 2932 and 2933used shall not exceed 20 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
2934 Nucleic acids and their salts, whether or
not chemically defined; other heterocycliccompoundsManufacture from materials of any
heading. However, the value of all thematerials of headings 2932, 2933 and2934 used shall not exceed 20 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
ex 2939 Concentrates of poppy straw containing
not less than 50 % by weight of alkaloidsManufacture in which the value of all the
materials used does not exceed 50 % ofthe ex-works price of the product
ex Chapter 30 Pharmaceutical products; except for: Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, providedthat their total value does not exceed20 % of the ex-works price of the
productEN L 352/58 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
3002 Human blood; animal blood prepared for
therapeutic, prophylactic or diagnostic
uses; antisera and other blood fractions
and modified immunological products,whether or not obtained by means ofbiotechnological processes; vaccines,
toxins, cultures of micro-organisms
(excluding yeasts) and similar products:
–Products consisting of two or more
constituents which have been mixed
together for therapeutic or prophy-
lactic uses or unmixed products forthese uses, put up in measured dosesor in forms or packings for retail saleManufacture from materials of any
heading, including other materials of
heading 3002. However, materials of
the same description as the productmay be used, provided that their totalvalue does not exceed 20 % of the ex-
works price of the product
–Other
––Human blood Manufacture from materials of any
heading, including other materials of
heading 3002. However, materials of
the same description as the productmay be used, provided that their totalvalue does not exceed 20 % of the ex-
works price of the product
––Animal blood prepared for thera-
peutic or prophylactic usesManufacture from materials of any
heading, including other materials ofheading 3002. However, materials of
the same description as the product
may be used, provided that their totalvalue does not exceed 20 % of the ex-
works price of the product
––Blood fractions other than antisera,
haemoglobin, blood globulins andserum globulinsManufacture from materials of any
heading, including other materials ofheading 3002. However, materials of
the same description as the product
may be used, provided that their totalvalue does not exceed 20 % of the ex-works price of the product
––Haemoglobin, blood globulins and
serum globulinsManufacture from materials of any
heading, including other materials ofheading 3002. However, materials ofthe same description as the product
may be used, provided that their total
value does not exceed 20 % of the ex-works price of the product
––Other Manufacture from materials of any
heading, including other materials of
heading 3002. However, materials ofthe same description as the productmay be used, provided that their total
value does not exceed 20 % of the ex-
works price of the productEN 27.11.2004 Official Journal of the European Union L 352/59
(1) (2) (3) or (4)
3003 and
3004Medicaments (excluding goods of heading
3002, 3005 or 3006):
–Obtained from amikacin of heading
2941Manufacture from materials of any
heading, except that of the product.
However, materials of headings 3003and 3004 may be used, provided thattheir total value does not exceed 20 %
of the ex-works price of the product
–Other Manufacture:
—from materials of any heading, except
that of the product. However,
materials of headings 3003 and3004 may be used, provided thattheir total value does not exceed
20 % of the ex-works price of the
product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
ex 3006 Waste pharmaceuticals specified in note
4(k) to this ChapterThe origin of the product in its original
classification shall be retained
ex Chapter 31 Fertilisers; except for: Manufacture from materials of any
heading, except that of the product.
However, materials of the same headingas the product may be used, providedthat their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
ex 3105 Mineral or chemical fertilisers containing
two or three of the fertilising elementsnitrogen, phosphorous and potassium;
other fertilisers; goods of this chapter,
in tablets or similar forms or inpackages of a gross weight notexceeding 10 kg, except for:
—sodium nitrate
—calcium cyanamide
—potassium sulphate
—magnesium potassium sulphateManufacture:
—from materials of any heading, except
that of the product. However,
materials of the same heading as theproduct may be used, provided thattheir total value does not exceed 20 %
of the ex-works price of the product,
and
—in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
ex Chapter 32 Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and
other colouring matter; paints andvarnishes; putty and other mastics; inks;except for:Manufacture from materials of any
heading, except that of the product.
However, materials of the same headingas the product may be used, providedthat their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the productEN L 352/60 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
ex 3201 Tannins and their salts, ethers, esters and
other derivativesManufacture from tanning extracts of
vegetable originManufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
3205 Colour lakes; preparations as specified in
note 3 tor this Chapter based on colourlakes (
3)Manufacture from materials of any
heading, except headings 3203, 3204and 3205. However, materials of
heading 3205 may be used, provided
that their total value does not exceed20 % of the ex-works price of theproductManufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
ex Chapter 33 Essential oils and resinoids; perfumery,
cosmetic or toilet preparations; exceptfor:Manufacture from materials of any
heading, except that of the product.However, materials of the same heading
as the product may be used, provided
that their total value does not exceed20 % of the ex-works price of theproductManufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
3301 Essential oils (terpeneless or not),
including concretes and absolutes;resinoids; extracted oleoresins; concen-
trates of essential oils in fats, in fixed
oils, in waxes or the like, obtained byenfleurage or maceration; terpenic by-products of the deterpenation of
essential oils; aqueous distillates and
aqueous solutions of essential oilsManufacture from materials of any
heading, including materials of adifferent ‘group ’(
4) in this heading.
However, materials of the same group
as the product may be used, providedthat their total value does not exceed20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
ex Chapter 34 Soap, organic surface-active agents,
washing preparations, lubricating
preparations, artificial waxes, preparedwaxes, polishing or scouringpreparations, candles and similar articles,
modelling pastes, ‘dental waxes ’and
dental preparations with a basis ofplaster; except for:Manufacture from materials of any
heading, except that of the product.
However, materials of the same headingas the product may be used, providedthat their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
ex 3403 Lubricating preparations containing less
than 70 % by weight of petroleum oilsor oils obtained from bituminousmineralsOperations of refining and/or one or
more specific process(es) (
1)
orOther operations in which all the
materials used are classified within a
heading other than that of the product.However, materials of the same heading
as the product may be used, provided
that their total value does not exceed50 % of the ex-works price of theproductEN 27.11.2004 Official Journal of the European Union L 352/61
(1) (2) (3) or (4)
3404 Artificial waxes and prepared waxes:
–With a basis of paraffin, petroleum
waxes, waxes obtained from bitu-
minous minerals, slack wax or scalewaxManufacture from materials of any
heading, except that of the product.
However, materials of the same headingas the product may be used, providedthat their total value does not exceed
50 % of the ex-works price of the
product
–Other Manufacture from materials of any
heading, except:
—hydrogenated oils having the
character of waxes of heading 1516,
—fatty acids not chemically defined or
industrial fatty alcohols having thecharacter of waxes of heading 3823,and
—materials of heading 3404
However, these materials may be used,
provided that their total value does not
exceed 20 % of the ex-works price of theproductManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
ex Chapter 35 Albuminoidal substances; modified
starches; glues; enzymes; except for:Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, providedthat their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
3505 Dextrins and other modified starches (for
example, pregelatinised or esterifiedstarches); glues based on starches, or on
dextrins or other modified starches:
–Starch ethers and esters Manufacture from materials of any
heading, including other materials ofheading 3505Manufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
–Other Manufacture from materials of any
heading, except those of heading 1108Manufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
ex 3507 Prepared enzymes not elsewhere specified
or includedManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the productEN L 352/62 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
Chapter 36 Explosives; pyrotechnic products;
matches; pyrophoric alloys; certain
combustible preparationsManufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, providedthat their total value does not exceed20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
ex Chapter 37 Photographic or cinematographic goods;
except for:Manufacture from materials of any
heading, except that of the product.However, materials of the same headingas the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of theproductManufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
3701 Photographic plates and film in the flat,
sensitised, unexposed, of any material
other than paper, paperboard or textiles;
instant print film in the flat, sensitised,unexposed, whether or not in packs:
–Instant print film for colour photo-
graphy, in packsManufacture from materials of any
heading, except those of headings 3701
and 3702. However, materials of heading
3702 may be used, provided that theirtotal value does not exceed 30 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
–Other Manufacture from materials of any
heading, except those of headings 3701and 3702. However, materials ofheadings 3701 and 3702 may be used,
provided that their total value does not
exceed 20 % of the ex-works price of theproductManufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
3702 Photographic film in rolls, sensitised,
unexposed, of any material other than
paper, paperboard or textiles; instant
print film in rolls, sensitised, unexposedManufacture from materials of any
heading, except those of headings 3701
and 3702Manufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
3704 Photographic plates, film paper,
paperboard and textiles, exposed butnot developedManufacture from materials of any
heading, except those of headings 3701to 3704Manufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
ex Chapter 38 Miscellaneous chemical products; except
for:Manufacture from materials of any
heading, except that of the product.
However, materials of the same headingas the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of theproductManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/63
(1) (2) (3) or (4)
ex 3801 –Colloidal graphite in suspension in oil
and semi-colloidal graphite; carbo-
naceous pastes for electrodesManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
–Graphite in paste form, being a
mixture of more than 30 % by weightof graphite with mineral oilsManufacture in which the value of all the
materials of heading 3403 used does notexceed 20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of
raw spirits of sulphate turpentineManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
ex 3806 Ester gums Manufacture from resin acids Manufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
3808 Insecticides, rodenticides, fungicides,
herbicides, anti-sprouting products and
plant-growth regulators, disinfectantsand similar products, put up in formsor packings for retail sale or as
preparations or articles (for example,
sulphur-treated bands, wicks andcandles, and fly-papers)Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the products
3809 Finishing agents, dye carriers to accelerate
the dyeing or fixing of dyestuffs and
other products and preparations (forexample, dressings and mordants), of akind used in the textile, paper, leather
or like industries, not elsewhere
specified or includedManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the products
3810 Pickling preparations for metal surfaces;
fluxes and other auxiliary preparations
for soldering, brazing or welding;
soldering, brazing or welding powdersand pastes consisting of metal andother materials; preparations of a kind
used as cores or coatings for welding
electrodes or rodsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the productsEN L 352/64 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
3811 Anti-knock preparations, oxidation inhi-
bitors, gum inhibitors, viscosityimprovers, anti-corrosive preparations
and other prepared additives, for
mineral oils (including gasoline) or forother liquids used for the samepurposes as mineral oils:
–Prepared additives for lubricating oil,
containing petroleum oils or oils
obtained from bituminous mineralsManufacture in which the value of all the
materials of heading 3811 used does not
exceed 50 % of the ex-works price of theproduct
–Other Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3812 Prepared rubber accelerators; compound
plasticisers for rubber or plastics, notelsewhere specified or included; anti-oxidizing preparations and other
compound stabilisers for rubber or
plasticsManufacture in which the value of all the
materials used does not exceed 50 % ofthe ex-works price of the product
3813 Preparations and charges for fire-extin-
guishers; charged fire-extinguishinggrenadesManufacture in which the value of all the
materials used does not exceed 50 % ofthe ex-works price of the product
3814 Organic composite solvents and thinners,
not elsewhere specified or included;
prepared paint or varnish removersManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3818 Chemical elements doped for use in elec-
tronics, in the form of discs, wafers orsimilar forms; chemical compoundsdoped for use in electronicsManufacture in which the value of all the
materials used does not exceed 50 % ofthe ex-works price of the product
3819 Hydraulic brake fluids and other prepared
liquids for hydraulic transmission, not
containing or containing less than 70 %by weight of petroleum oils or oilsobtained from bituminous mineralsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3820 Anti-freezing preparations and prepared
de-icing fluidsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3822 Diagnostic or laboratory reagents on a
backing, prepared diagnostic orlaboratory reagents whether or not on a
backing, other than those of heading
3002 or 3006; certified referencematerialsManufacture in which the value of all the
materials used does not exceed 50 % ofthe ex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/65
(1) (2) (3) or (4)
3823 Industrial monocarboxylic fatty acids;
acid oils from refining; industrial fatty
alcohols:
–Industrial monocarboxylic fatty acids,
acid oils from refiningManufacture from materials of any
heading, except that of the product
–Industrial fatty alcohols Manufacture from materials of any
heading, including other materials ofheading 3823
3824 Prepared binders for foundry moulds or
cores; chemical products and
preparations of the chemical or alliedindustries (including those consisting ofmixtures of natural products), not
elsewhere specified or included:
–The following of this heading:
––Prepared binders for foundry moulds
or cores based on natural resinous
products
––Naphthenic acids, their water-
insoluble salts and their estersManufacture from materials of any
heading, except that of the product.However, materials of the same heading
as the product may be used, provided
that their total value does not exceed20 % of the ex-works price of theproductManufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
––Sorbitol other than that of heading
2905
––Petroleum sulphonates, excluding
petroleum sulphonates of alkalimetals, of ammonium or of ethano-lamines; thiophenated sulphonic
acids of oils obtained from bitu-
minous minerals, and their salts
––Ion exchangers
––Getters for vacuum tubes
––Alkaline iron oxide for the purifi-
cation of gas
––Ammoniacal gas liquors and spent
oxide produced in coal gas purifi-
cation
––Sulphonaphthenic acids, their water-
insoluble salts and their esters
––Fusel oil and Dippel ’s oil
––Mixtures of salts having different
anions
––Copying pastes with a basis of
gelatin, whether or not on a paperor textile backing
–Other Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the productEN L 352/66 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
3901 to 3915 Plastics in primary forms, waste, parings
and scrap, of plastic; except for headings
ex 3907 and 3912 for which the rulesare set out below:
–Addition homopolymerisation
products in which a single monomercontributes more than 99 % by weight
to the total polymer contentManufacture in which:
—the value of all the materials used
does not exceed 50 % of the ex-
works price of the product, and
—within the above limit, the value of
all the materials of Chapter 39 used
does not exceed 20 % of the ex-worksprice of the product (
5)Manufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
–Other Manufacture in which the value of all the
materials of Chapter 39 used does notexceed 20 % of the ex-works price of
the product (
5)Manufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
ex 3907 –Copolymer, made from polycarbonate
and acrylonitrile-butadiene-styrene
copolymer (ABS)Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, providedthat their total value does not exceed50 % of the ex-works price of the
product (
5)
–Polyester Manufacture in which the value of all the
materials of Chapter 39 used does not
exceed 20 % of the ex-works price ofthe product and/or manufacture frompolycarbonate of tetrabromo-(bisphenol
A)
3912 Cellulose and its chemical derivatives, not
elsewhere specified or included, in
primary formsManufacture in which the value of all the
materials of the same heading as the
product used does not exceed 20 % ofthe ex-works price of the product
3916 to 3921 Semi-manufactures and articles of
plastics; except for headings ex 3916,ex 3917, ex 3920 and ex 3921, for
which the rules are set out below:
–Flat products, further worked than
only surface-worked or cut into
forms other than rectangular(including square); other products,further worked than only surface-
workedManufacture in which the value of all the
materials of Chapter 39 used does not
exceed 50 % of the ex-works price ofthe productManufacture in which the value of all the
materials used does not exceed 25 % of the
ex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/67
(1) (2) (3) or (4)
–Other:
––Addition homopolymerisation
products in which a singlemonomer contributes more than
99 % by weight to the total polymer
contentManufacture in which:
—the value of all the materials used
does not exceed 50 % of the ex-
works price of the product, and
—within the above limit, the value of
all the materials of Chapter 39 used
does not exceed 20 % of the ex-worksprice of the product (
5)Manufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
––Other Manufacture in which the value of all the
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of
the product (
5)Manufacture in which the value of all the
materials used does not exceed 25 % of the
ex-works price of the product
ex 3916 and
ex 3917Profile shapes and tubes Manufacture in which:
—the value of all the materials used
does not exceed 50 % of the ex-
works price of the product, and
—within the above limit, the value of
all the materials of the same heading
as the product used does not exceed20 % of the ex-works price of theproductManufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
ex 3920 –Ionomer sheet or film Manufacture from a thermoplastic partial
salt which is a copolymer of ethylene and
metacrylic acid partly neutralised withmetal ions, mainly zinc and sodiumManufacture in which the value of all the
materials used does not exceed 25 % of the
ex-works price of the product
–Sheets of regenerated cellulose, poly-
amides or polyethyleneManufacture in which the value of all the
materials of the same heading as the
product used does not exceed 20 % of
the ex-works price of the product
ex 3921 Foils of plastic, metallised Manufacture from highly transparent
polyester-foils with a thickness of lessthan 23 micron (
6)Manufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
3922 to 3926 Articles of plastics Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the products
ex Chapter 40 Rubber and articles thereof; except for: Manufacture from materials of any
heading, except that of the productEN L 352/68 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
ex 4001 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber
4005 Compounded rubber, unvulcanised, in
primary forms or in plates, sheets or stripManufacture in which the value of all the
materials used, except natural rubber,
does not exceed 50 % of the ex-worksprice of the product
4012 Retreaded or used pneumatic tyres of
rubber; solid or cushion tyres, tyretreads and tyre flaps, of rubber:
–Retreaded pneumatic, solid or cushion
tyres, of rubberRetreading of used tyres
–Other Manufacture from materials of any
heading, except those of headings 4011
and 4012
ex 4017 Articles of hard rubber Manufacture from hard rubber
ex Chapter 41 Raw hides and skins (other than furskins)
and leather; except for:Manufacture from materials of any
heading, except that of the product
ex 4102 Raw skins of sheep or lambs, without
wool onRemoval of wool from sheep or lamb
skins, with wool on
4104 to 4106 Tanned or crust hides and skins, without
wool or hair on, whether or not split, butnot further preparedRetanning of tanned leather
orManufacture from materials of anyheading, except that of the product
4107, 4112
and 4113Leather further prepared after tanning or
crusting, including parchment-dressed
leather, without wool or hair on,
whether or not split, other than leatherof heading 4114Manufacture from materials of any
heading, except headings 4104 to 4113EN 27.11.2004 Official Journal of the European Union L 352/69
(1) (2) (3) or (4)
ex 4114 Patent leather and patent laminated
leather; metallised leatherManufacture from materials of headings
4104 to 4106, 4107, 4112 or 4113,
provided that their total value does notexceed 50 % of the ex-works price of theproduct
Chapter 42 Articles of leather; saddlery and harness;
travel goods, handbags and similar
containers; articles of animal gut (other
than silk worm gut)Manufacture from materials of any
heading, except that of the product
ex Chapter 43 Furskins and artificial fur; manufactures
thereof; except for:Manufacture from materials of any
heading, except that of the product
ex 4302 Tanned or dressed furskins, assembled:
–Plates, crosses and similar forms Bleaching or dyeing, in addition to
cutting and assembly of non-assembled
tanned or dressed furskins
–Other Manufacture from non-assembled, tanned
or dressed furskins
4303 Articles of apparel, clothing accessories
and other articles of furskinManufacture from non-assembled tanned
or dressed furskins of heading 4302
ex Chapter 44 Wood and articles of wood; wood
charcoal; except for:Manufacture from materials of any
heading, except that of the product
ex 4403 Wood roughly squared Manufacture from wood in the rough,
whether or not stripped of its bark ormerely roughed down
ex 4407 Wood sawn or chipped lengthwise, sliced
or peeled, of a thickness exceeding 6mm, planed, sanded or end-jointedPlaning, sanding or end-jointing
ex 4408 Sheets for veneering (including those
obtained by slicing laminated wood)
and for plywood, of a thickness not
exceeding 6 mm, spliced, and otherwood sawn lengthwise, sliced or peeledof a thickness not exceeding 6 mm,
planed, sanded or end-jointedSplicing, planing, sanding or end-jointingEN L 352/70 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
ex 4409 Wood continuously shaped along any of
its edges, ends or faces, whether or not
planed, sanded or end-jointed:
–Sanded or end-jointed Sanding or end-jointing
–Beadings and mouldings Beading or moulding
ex 4410 to
ex 4413Beadings and mouldings, including
moulded skirting and other mouldedboardsBeading or moulding
ex 4415 Packing cases, boxes, crates, drums and
similar packings, of woodManufacture from boards not cut to size
ex 4416 Casks, barrels, vats, tubs and other
coopers ’products and parts thereof, of
woodManufacture from riven staves, not
further worked than sawn on the two
principal surfaces
ex 4418 –Builders ’joinery and carpentry of
woodManufacture from materials of any
heading, except that of the product.
However, cellular wood panels, shinglesand shakes may be used
–Beadings and mouldings Beading or moulding
ex 4421 Match splints; wooden pegs or pins for
footwearManufacture from wood of any heading,
except drawn wood of heading 4409
ex Chapter 45 Cork and articles of cork; except for: Manufacture from materials of any
heading, except that of the product
4503 Articles of natural cork Manufacture from cork of heading 4501Chapter 46 Manufactures of straw, of esparto or of
other plaiting materials; basketware and
wickerworkManufacture from materials of any
heading, except that of the productEN 27.11.2004 Official Journal of the European Union L 352/71
(1) (2) (3) or (4)
Chapter 47 Pulp of wood or of other fibrous
cellulosic material; recovered (waste and
scrap) paper or paperboardManufacture from materials of any
heading, except that of the product
ex Chapter 48 Paper and paperboard; articles of paper
pulp, of paper or of paperboard; exceptfor:Manufacture from materials of any
heading, except that of the product
ex 4811 Paper and paperboard, ruled, lined or
squared onlyManufacture from paper-making
materials of Chapter 47
4816 Carbon paper, self-copy paper and other
copying or transfer papers (other than
those of heading 4809), duplicatorstencils and offset plates, of paper,whether or not put up in boxesManufacture from paper-making
materials of Chapter 47
4817 Envelopes, letter cards, plain postcards
and correspondence cards, of paper or
paperboard; boxes, pouches, wallets andwriting compendiums, of paper orpaperboard, containing an assortment of
paper stationeryManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-works price of the product
ex 4818 Toilet paper Manufacture from paper-making
materials of Chapter 47
ex 4819 Cartons, boxes, cases, bags and other
packing containers, of paper, paperboard,
cellulose wadding or webs of cellulosefibresManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-works price of the product
ex 4820 Letter pads Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex 4823 Other paper, paperboard, cellulose
wadding and webs of cellulose fibres,cut tor size or shapeManufacture from paper-making
materials of Chapter 47EN L 352/72 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
ex Chapter 49 Printed books, newspapers, pictures and
other products of the printing industry;manuscripts, typescripts and plans;
except for:Manufacture from materials of any
heading, except that of the product
4909 Printed or illustrated postcards; printed
cards bearing personal greetings,
messages or announcements, whether or
not illustrated, with or without envelopesor trimmingsManufacture from materials of any
heading, except those of headings 4909
and 4911
4910 Calendars of any kind, printed, including
calendar blocks:
–Calendars of the ‘perpetual ’type or
with replaceable blocks mounted on
bases other than paper or paperboardManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-works price of the product
–Other Manufacture from materials of any
heading, except those of headings 4909and 4911
ex Chapter 50 Silk; except for: Manufacture from materials of any
heading, except that of the product
ex 5003 Silk waste (including cocoons unsuitable
for reeling, yarn waste and garnetted
stock), carded or combedCarding or combing of silk waste
5004 to
ex 5006Silk yarn and yarn spun from silk waste Manufacture from (
7):
—raw silk or silk waste, carded or
combed or otherwise prepared forspinning,
—other natural fibres, not carded or
combed or otherwise prepared forspinning,
—chemical materials or textile pulp, or
—paper-making materialsEN 27.11.2004 Official Journal of the European Union L 352/73
(1) (2) (3) or (4)
5007 Woven fabrics of silk or of silk waste:
–Incorporating rubber thread Manufacture from single yarn (7)
–Other Manufacture from (7):
—coir yarn,
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
—chemical materials or textile pulp, or
—paper
or
Printing accompanied by at least two
preparatory or finishing operations (suchas scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink
resistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided that the
value of the unprinted fabric used does
not exceed 47,5 % of the ex-works priceof the product
ex Chapter 51 Wool, fine or coarse animal hair;
horsehair yarn and woven fabric; exceptfor:Manufacture from materials of any
heading, except that of the product
5106 to
5110Yarn of wool, of fine or coarse animal
hair or of horsehairManufacture from (
7):
—raw silk or silk waste, carded or
combed or otherwise prepared forspinning,
—natural fibres, not carded or combed
or otherwise prepared for spinning,
—chemical materials or textile pulp, or
—paper-making materials
5111 to 5113 Woven fabrics of wool, of fine or coarse
animal hair or of horsehair:
–Incorporating rubber thread Manufacture from single yarn (
7)EN L 352/74 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
–Other Manufacture from (7):
—coir yarn,
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise prepared forspinning,
—chemical materials or textile pulp,
or
—paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that thevalue of the unprinted fabric used doesnot exceed 47,5% of the ex-works price
of the product
ex Chapter 52 Cotton; except for: Manufacture from materials of any
heading, except that of the product
5204 to
5207Yarn and thread of cotton Manufacture from (
7):
—raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
—natural fibres, not carded or combed
or otherwise prepared for spinning,
—chemical materials or textile pulp, or
—paper-making materials
5208 to 5212 Woven fabrics of cotton:
–Incorporating rubber thread Manufacture from single yarn (7)EN 27.11.2004 Official Journal of the European Union L 352/75
(1) (2) (3) or (4)
–Other Manufacture from (7):
—coir yarn,
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise prepared forspinning,
—chemical materials or textile pulp, or
—paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that thevalue of the unprinted fabric used doesnot exceed 47,5 % of the ex-works price
of the product
ex Chapter 53 Other vegetable textile fibres; paper yarn
and woven fabrics of paper yarn; except
for:Manufacture from materials of any
heading, except that of the product
5306 to
5308Yarn of other vegetable textile fibres;
paper yarnManufacture from (
7):
—raw silk or silk waste, carded or
combed or otherwise prepared forspinning,
—natural fibres, not carded or combed
or otherwise prepared for spinning,
—chemical materials or textile pulp, or
—paper-making materials
5309 to 5311 Woven fabrics of other vegetable textile
fibres; woven fabrics of paper yarn:
–Incorporating rubber thread Manufacture from single yarn (
7)EN L 352/76 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
–Other Manufacture from (7):
—coir yarn,
—jute yarn,
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise prepared forspinning,
—chemical materials or textile pulp, or
—paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,
mending and burling), provided that the
value of the unprinted fabric used doesnot exceed 47,5 % of the ex-works priceof the product
5401 to
5406Yarn, monofilament and thread of man-
made filamentsManufacture from (
7):
—raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
—natural fibres, not carded or combed
or otherwise prepared for spinning,
—chemical materials or textile pulp, or
—paper-making materials
5407 and
5408Woven fabrics of man-made filament
yarn:
–Incorporating rubber thread Manufacture from single yarn (7)
–Other Manufacture from (7):
—coir yarn,
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
—chemical materials or textile pulp, or
—paper
orEN 27.11.2004 Official Journal of the European Union L 352/77
(1) (2) (3) or (4)
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,
mending and burling), provided that the
value of the unprinted fabric used doesnot exceed 47,5 % of the ex-works priceof the product
5501 to
5507Man-made staple fibres Manufacture from chemical materials or
textile pulp
5508 to
5511Yarn and sewing thread of man-made
staple fibresManufacture from (
7):
—raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
—natural fibres, not carded or combed
or otherwise prepared for spinning,
—chemical materials or textile pulp, or
—paper-making materials
5512 to 5516 Woven fabrics of man-made staple fibres:
–Incorporating rubber thread Manufacture from single yarn (7)
–Other Manufacture from (7):
—coir yarn,
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise prepared forspinning,
—chemical materials or textile pulp, or
—paper
or
Printing accompanied by at least two
preparatory or finishing operations (suchas scouring, bleaching, mercerising, heatsetting, raising, calendering, shrink
resistance processing, permanent
finishing, decatising, impregnating,mending and burling), provided that thevalue of the unprinted fabric used does
not exceed 47,5 % of the ex-works price
of the productEN L 352/78 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
ex Chapter 56 Wadding, felt and non-wovens; special
yarns; twine, cordage, ropes and cablesand articles thereof; except for:Manufacture from (
7):
—coir yarn,
—natural fibres,
—chemical materials or textile pulp, or
—paper-making materials
5602 Felt, whether or not impregnated, coated,
covered or laminated:
–Needleloom felt Manufacture from (7):
—natural fibres, or
—chemical materials or textile pulp
However:
—polypropylene filament of heading
5402,
—polypropylene fibres of heading 5503
or 5506, or
—polypropylene filament tow of
heading 5501,
of which the denomination in all cases of
a single filament or fibre is less than 9
decitex, may be used, provided that their
total value does not exceed 40 % of theex-works price of the product
–Other Manufacture from (
7):
—natural fibres,
—man-made staple fibres made from
casein, or
—chemical materials or textile pulp
5604 Rubber thread and cord, textile covered;
textile yarn, and strip and the like of
heading 5404 or 5405, impregnated,
coated, covered or sheathed with rubberor plastics:
–Rubber thread and cord, textile covered Manufacture from rubber thread or cord,
not textile covered
–Other Manufacture from (
7):
—natural fibres, not carded or combed
or otherwise processed for spinning,
—chemical materials or textile pulp, or
—paper-making materialsEN 27.11.2004 Official Journal of the European Union L 352/79
(1) (2) (3) or (4)
5605 Metallised yarn, whether or not gimped,
being textile yarn, or strip or the like of
heading 5404 or 5405, combined with
metal in the form of thread, strip orpowder or covered with metalManufacture from (
7):
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise processed for
spinning,
—chemical materials or textile pulp, or
—paper-making materials
5606 Gimped yarn, and strip and the like of
heading 5404 or 5405, gimped (otherthan those of heading 5605 and
gimped horsehair yarn); chenille yarn
(including flock chenille yarn); loopwale-yarnManufacture from (
7):
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise processed forspinning,
—chemical materials or textile pulp, or
—paper-making materials
Chapter 57 Carpets and other textile floor coverings:
–Of needleloom felt Manufacture from (
7):
—natural fibres, or
—chemical materials or textile pulp
However:
—polypropylene filament of heading
5402,
—polypropylene fibres of heading 5503
or 5506, or
—polypropylene filament tow of
heading 5501,
of which the denomination in all cases of
a single filament or fibre is less than 9decitex, may be used, provided that theirtotal value does not exceed 40 % of the
ex-works price of the product
Jute fabric may be used as a backing
–Of other felt Manufacture from (
7):
—natural fibres, not carded or combed
or otherwise processed for spinning,or
—chemical materials or textile pulpEN L 352/80 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
–Other Manufacture from (7):
—coir yarn or jute yarn,
—synthetic or artificial filament yarn,
—natural fibres, or
—man-made staple fibres, not carded or
combed or otherwise processed forspinning
Jute fabric may be used as a backing
ex Chapter 58 Special woven fabrics; tufted textile
fabrics; lace; tapestries; trimmings;
embroidery; except for:
–Combined with rubber thread Manufacture from single yarn (
7)
–Other Manufacture from (7):
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
—chemical materials or textile pulp
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that thevalue of the unprinted fabric used doesnot exceed 47,5 % of the ex-works price
of the product
5805 Hand-woven tapestries of the types
Gobelins, Flanders, Aubusson, Beauvais
and the like, and needle-worked tapestries
(for example, petit point, cross stitch),whether or not made upManufacture from materials of any
heading, except that of the product
5810 Embroidery in the piece, in strips or in
motifsManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/81
(1) (2) (3) or (4)
5901 Textile fabrics coated with gum or
amylaceous substances, of a kind used
for the outer covers of books or the
like; tracing cloth; prepared paintingcanvas; buckram and similar stiffenedtextile fabrics of a kind used for hat foun-
dationsManufacture from yarn
5902 Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters or
viscose rayon:
–Containing not more than 90 % by
weight of textile materialsManufacture from yarn
–Other Manufacture from chemical materials or
textile pulp
5903 Textile fabrics impregnated, coated,
covered or laminated with plastics,
other than those of heading 5902Manufacture from yarn
or
Printing accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising, heat
setting, rasing, calendering, shrink
resistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided that the
value of the unprinted fabric used does
not exceed 47,5 % of the ex-works priceof the product
5904 Linoleum, whether or not cut to shape;
floor coverings consisting of a coating or
covering applied on a textile backing,whether or not cut to shapeManufacture from yarn (
7)
5905 Textile wall coverings:
–Impregnated, coated, covered or
laminated with rubber, plastics or
other materialsManufacture from yarn
–Other Manufacture from (7):
—coir yarn,
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
—chemical materials or textile pulp
orEN L 352/82 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
Printing accompanied by at least two
preparatory or finishing operations (suchas scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink
resistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided that the
value of the unprinted fabric used does
not exceed 47,5 % of the ex-works priceof the product
5906 Rubberised textile fabrics, other than
those of heading 5902:
–Knitted or crocheted fabrics Manufacture from (
7):
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
—chemical materials or textile pulp
–Other fabrics made of synthetic
filament yarn, containing more than
90 % by weight of textile materialsManufacture from chemical materials
–Other Manufacture from yarn
5907 Textile fabrics otherwise impregnated,
coated or covered; painted canvas beingtheatrical scenery, studio back-cloths orthe likeManufacture from yarn
or
Printing accompanied by at least two
preparatory or finishing operations (suchas scouring, bleaching, mercerising, heatsetting, rasing, calendering, shrink
resistance processing, permanent
finishing, decatising, impregnating,mending and burling), provided that thevalue of the unprinted fabric used does
not exceed 47,5 % of the ex-works price
of the product
5908 Textile wicks, woven, plaited or knitted,
for lamps, stoves, lighters, candles or thelike; incandescent gas mantles and
tubular knitted gas mantle fabric
therefor, whether or not impregnated:
–Incandescent gas mantles, impregnated Manufacture from tubular knitted gas-
mantle fabricEN 27.11.2004 Official Journal of the European Union L 352/83
(1) (2) (3) or (4)
–Other Manufacture from materials of any
heading, except that of the product
5909 to 5911 Textile articles of a kind suitable for
industrial use:
–Polishing discs or rings other than of
felt of heading 5911Manufacture from yarn or waste fabrics
or rags of heading 6310
–Woven fabrics, of a kind commonly
used in papermaking or othertechnical uses, felted or not, whetheror not impregnated or coated, tubular
or endless with single or multiple warp
and/or weft, or flat woven withmultiple warp and/or weft of heading5911Manufacture from (
7):
–coir yarn,
–the following materials:
––yarn of polytetrafluoroethylene (8),
––yarn, multiple, of polyamide, coated
impregnated or covered with aphenolic resin,
––yarn of synthetic textile fibres of
aromatic polyamides, obtained bypolycondensation of m-phenylene-
diamine and isophthalic acid,
––monofil of polytetrafluoroethylene (
8),
––yarn of synthetic textile fibres of
poly( p-phenylene terephthalamide),
––glass fibre yarn, coated with phenol
resin and gimped with acrylicyarn (
8),
––copolyester monofilaments of a
polyester and a resin of terephthalicacid and 1,4-cyclohexanediethanol
and isophthalic acid,
––natural fibres,
––man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
––chemical materials or textile pulp
–Other Manufacture from (
7):
—coir yarn,
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
—chemical materials or textile pulpEN L 352/84 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
Chapter 60 Knitted or crocheted fabrics Manufacture from (7):
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise processed forspinning, or
—chemical materials or textile pulp
Chapter 61 Articles of apparel and clothing acces-
sories, knitted or crocheted:
–Obtained by sewing together or
otherwise assembling, two or morepieces of knitted or crocheted fabric
which have been either cut to form
or obtained directly to formManufacture from yarn (
7)(9)
–Other Manufacture from (7):
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
—chemical materials or textile pulp
ex Chapter 62 Articles of apparel and clothing acces-
sories, not knitted or crocheted; exceptfor:Manufacture from yarn (
7)(9)
ex 6202,
ex 6204,ex 6206,ex 6209 and
ex 6211Women's, girls' and babies' clothing and
clothing accessories for babies,embroideredManufacture from yarn (
9)
or
Manufacture from unembroidered fabric,
provided that the value of the unem-broidered fabric used does not exceed40 % of the ex-works price of the
product (
9)
ex 6210 and
ex 6216Fire-resistant equipment of fabric covered
with foil of aluminised polyesterManufacture from yarn (9)
or
Manufacture from uncoated fabric,
provided that the value of the uncoated
fabric used does not exceed 40 % of the
ex-works price of the product (9)
6213 and
6214Handkerchiefs, shawls, scarves, mufflers,
mantillas, veils and the like:
–Embroidered Manufacture from unbleached single
yarn (7)(9)
or
Manufacture from unembroidered fabric,
provided that the value of the unem-
broidered fabric used does not exceed40 % of the ex-works price of theproduct (
9)EN 27.11.2004 Official Journal of the European Union L 352/85
(1) (2) (3) or (4)
–Other Manufacture from unbleached single
yarn (7)(9)
or
Making up, followed by printing accom-
panied by at least two preparatory orfinishing operations (such as scouring,bleaching, mercerising, heat setting,
raising, calendering, shrink resistance
processing, permanent finishing, deca-tising, impregnating, mending andburling), provided that the value of all
the unprinted goods of headings 6213
and 6214 used does not exceed 47,5 %of the ex-works price of the product
6217 Other made up clothing accessories; parts
of garments or of clothing accessories,
other than those of heading 6212:
–Embroidered Manufacture from yarn (
9)
or
Manufacture from unembroidered fabric,provided that the value of the unem-broidered fabric used does not exceed
40 % of the ex-works price of the
product (
9)
–Fire-resistant equipment of fabric
covered with foil of aluminisedpolyesterManufacture from yarn (
9)
orManufacture from uncoated fabric,
provided that the value of the uncoated
fabric used does not exceed 40 % of theex-works price of the product (
9)
–Interlinings for collars and cuffs, cut
outManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
–Other Manufacture from yarn (9)
ex Chapter 63 Other made-up textile articles; sets; worn
clothing and worn textile articles; rags;
except for:Manufacture from materials of any
heading, except that of the product
6301 to 6304 Blankets, travelling rugs, bed linen etc.;
curtains etc.; other furnishing articles:EN L 352/86 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
–Of felt, of nonwovens Manufacture from (7):
—natural fibres, or
—chemical materials or textile pulp
–Other:
––Embroidered Manufacture from unbleached single
yarn (9)(10)
orManufacture from unembroidered fabric
(other than knitted or crocheted),
provided that the value of the unem-broidered fabric used does not exceed40 % of the ex-works price of the
product
–Other Manufacture from unbleached single
yarn (
9)(10)
6305 Sacks and bags, of a kind used for the
packing of goodsManufacture from (7):
—natural fibres,
—man-made staple fibres, not carded or
combed or otherwise processed forspinning, or
—chemical materials or textile pulp
6306 Tarpaulins, awnings and sunblinds; tents;
sails for boats, sailboards or landcraft;camping goods:
–Of nonwovens Manufacture from (
7)(9):
—natural fibres, or
—chemical materials or textile pulp
–Other Manufacture from unbleached single
yarn (7)(9)
6307 Other made-up articles, including dress
patternsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
6308 Sets consisting of woven fabric and yarn,
whether or not with accessories, formaking up into rugs, tapestries,embroidered table cloths or serviettes,
or similar textile articles, put up in
packings for retail saleEach item in the set must satisfy the rule
which would apply to it if it were notincluded in the set. However, non-origi-nating articles may be incorporated,
provided that their total value does not
exceed 15 % of the ex-works price of thesetEN 27.11.2004 Official Journal of the European Union L 352/87
(1) (2) (3) or (4)
ex Chapter 64 Footwear, gaiters and the like; parts of
such articles; except for:Manufacture from materials of any
heading, except from assemblies of
uppers affixed to inner soles or to other
sole components of heading 6406
6406 Parts of footwear (including uppers
whether or not attached to soles other
than outer soles); removable in-soles,
heel cushions and similar articles;gaiters, leggings and similar articles, andparts thereofManufacture from materials of any
heading, except that of the product
ex Chapter 65 Headgear and parts thereof; except for: Manufacture from materials of any
heading, except that of the product
6503 Felt hats and other felt headgear, made
from the hat bodies, hoods or plateaux
of heading 6501, whether or not lined or
trimmedManufacture from yarn or textile fibres (
9)
6505 Hats and other headgear, knitted or
crocheted, or made up from lace, felt or
other textile fabric, in the piece (but not
in strips), whether or not lined ortrimmed; hair-nets of any material,
whether or not lined or trimmedManufacture from yarn or textile fibres (
9)
ex Chapter 66 Umbrellas, sun umbrellas, walking-sticks,
seat-sticks, whips, riding-crops, and partsthereof; except for:Manufacture from materials of any
heading, except that of the product
6601 Umbrellas and sun umbrellas (including
walking-stick umbrellas, gardenumbrellas and similar umbrellas)Manufacture in which the value of all the
materials used does not exceed 50 % ofthe ex-works price of the product
Chapter 67 Prepared feathers and down and articles
made of feathers or of down; artificial
flowers; articles of human hairManufacture from materials of any
heading, except that of the product
ex Chapter 68 Articles of stone, plaster, cement,
asbestos, mica or similar materials;
except for:Manufacture from materials of any
heading, except that of the product
ex 6803 Articles of slate or of agglomerated slate Manufacture from worked slateEN L 352/88 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
ex 6812 Articles of asbestos; articles of mixtures
with a basis of asbestos or of mixtures
with a basis of asbestos and magnesium
carbonateManufacture from materials of any
heading
ex 6814 Articles of mica, including agglomerated
or reconstituted mica, on a support of
paper, paperboard or other materialsManufacture from worked mica
(including agglomerated or reconstituted
mica)
Chapter 69 Ceramic products Manufacture from materials of any
heading, except that of the product
ex Chapter 70 Glass and glassware; except for: Manufacture from materials of any
heading, except that of the product
ex 7003,
ex 7004 and
ex 7005Glass with a non-reflecting layer Manufacture from materials of heading
7001
7006 Glass of heading 7003, 7004 or 7005,
bent, edge-worked, engraved, drilled,enamelled or otherwise worked, but not
framed or fitted with other materials:
–Glass-plate substrates, coated with a
dielectric thin film, and of a semicon-ductor grade in accordance with
SEMII-standards (
11)Manufacture from non-coated glass-plate
substrate of heading 7006
–Other Manufacture from materials of heading
7001
7007 Safety glass, consisting of toughened
(tempered) or laminated glassManufacture from materials of heading
7001
7008 Multiple-walled insulating units of glass Manufacture from materials of heading
7001
7009 Glass mirrors, whether or not framed,
including rear-view mirrorsManufacture from materials of heading
7001EN 27.11.2004 Official Journal of the European Union L 352/89
(1) (2) (3) or (4)
7010 Carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass,
of a kind used for the conveyance or
packing of goods; preserving jars ofglass; stoppers, lids and other closures,of glassManufacture from materials of any
heading, except that of the product
or
Cutting of glassware, provided that thetotal value of the uncut glassware useddoes not exceed 50 % of the ex-works
price of the product
7013 Glassware of a kind used for table,
kitchen, toilet, office, indoor decoration
or similar purposes (other than that of
heading 7010 or 7018)Manufacture from materials of any
heading, except that of the product
or
Cutting of glassware, provided that thetotal value of the uncut glassware useddoes not exceed 50 % of the ex-works
price of the product
orHand-decoration (except silk-screenprinting) of hand-blown glassware,
provided that the total value of the
hand-blown glassware used does notexceed 50 % of the ex-works price ofthe product
ex 7019 Articles (other than yarn) of glass fibres Manufacture from:
—uncoloured slivers, rovings, yarn or
chopped strands, or
—glass wool
ex Chapter 71 Natural or cultured pearls, precious or
semi-precious stones, precious metals,
metals clad with precious metal, and
articles thereof; imitation jewellery; coin;except for:Manufacture from materials of any
heading, except that of the product
ex 7101 Natural or cultured pearls, graded and
temporarily strung for convenience oftransportManufacture in which the value of all the
materials used does not exceed 50 % ofthe ex-works price of the products
ex 7102,
ex 7103 and
ex 7104Worked precious or semi-precious stones
(natural, synthetic or reconstructed)Manufacture from unworked precious or
semi-precious stonesEN L 352/90 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
7106, 7108
and 7110Precious metals:
–Unwrought Manufacture from materials of any
heading, except those of headings 7106,7108 and 7110or
Electrolytic, thermal or chemical
separation of precious metals of heading7106, 7108 or 7110or
Alloying of precious metals of heading
7106, 7108 or 7110 with each otheror with base metals
–Semi-manufactured or in powder form Manufacture from unwrought precious
metals
ex 7107,
ex 7109 and
ex 7111Metals clad with precious metals, semi-
manufacturedManufacture from metals clad with
precious metals, unwrought
7116 Articles of natural or cultured pearls,
precious or semi-precious stones
(natural, synthetic or reconstructed)Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
7117 Imitation jewellery Manufacture from materials of any
heading, except that of the product
or
Manufacture from base metal parts, notplated or covered with precious metals,provided that the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex Chapter 72 Iron and steel; except for: Manufacture from materials of any
heading, except that of the product
7207 Semi-finished products of iron or non-
alloy steelManufacture from materials of heading
7201, 7202, 7203, 7204 or 7205
7208 to 7216 Flat-rolled products, bars and rods,
angles, shapes and sections of iron ornon-alloy steelManufacture from ingots or other
primary forms of heading 7206
7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials
of heading 7207EN 27.11.2004 Official Journal of the European Union L 352/91
(1) (2) (3) or (4)
ex 7218, 7219 to
7222Semi-finished products, flat-rolled
products, bars and rods, angles, shapes
and sections of stainless steelManufacture from ingots or other
primary forms of heading 7218
7223 Wire of stainless steel Manufacture from semi-finished materials
of heading 7218
ex 7224, 7225 to
7228Semi-finished products, flat-rolled
products, hot-rolled bars and rods, in
irregularly wound coils; angles, shapesand sections, of other alloy steel; hollowdrill bars and rods, of alloy or non-alloy
steelManufacture from ingots or other
primary forms of heading 7206, 7218
or 7224
7229 Wire of other alloy steel Manufacture from semi-finished materials
of heading 7224
ex Chapter 73 Articles of iron or steel; except for: Manufacture from materials of any
heading, except that of the product
ex 7301 Sheet piling Manufacture from materials of heading
7206
7302 Railway or tramway track construction
material of iron or steel, the following:rails, check rails and rack rails, switch
blades, crossing frogs, point rods and
other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges,sole pates (base plates), rail clips,
bedplates, ties and other material
specialised for jointing or fixing railsManufacture from materials of heading
7206
7304, 7305
and 7306Tubes, pipes and hollow profiles, of iron
(other than cast iron) or steelManufacture from materials of heading
7206, 7207, 7218 or 7224
ex 7307 Tube or pipe fittings of stainless steel
(ISO code X5CrNiMo 1712), consisting
of several partsTurning, drilling, reaming, threading,
deburring and sandblasting of forged
blanks, provided that the total value ofthe forged blanks used does not exceed35 % of the ex-works price of the
productEN L 352/92 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
7308 Structures (excluding prefabricated
buildings of heading 9406) and parts of
structures (for example, bridges andbridge-sections, lock-gates, towers, latticemasts, roofs, roofing frameworks, doors
and windows and their frames and
thresholds for doors, shutters, balus-trades, pillars and columns), of iron orsteel; plates, rods, angles, shapes,
sections, tubes and the like, prepared
for use in structures, of iron or steelManufacture from materials of any
heading, except that of the product.
However, welded angles, shapes andsections of heading 7301 may not beused
ex 7315 Skid chain Manufacture in which the value of all the
materials of heading 7315 used does not
exceed 50 % of the ex-works price of theproduct
ex Chapter 74 Copper and articles thereof; except for: Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-works price of the product
7401 Copper mattes; cement copper (preci-
pitated copper)Manufacture from materials of any
heading, except that of the product
7402 Unrefined copper; copper anodes for
electrolytic refiningManufacture from materials of any
heading, except that of the product
7403 Refined copper and copper alloys,
unwrought:
–Refined copper Manufacture from materials of any
heading, except that of the product
–Copper alloys and refined copper
containing other elementsManufacture from refined copper,
unwrought, or waste and scrap of copperEN 27.11.2004 Official Journal of the European Union L 352/93
(1) (2) (3) or (4)
7404 Copper waste and scrap Manufacture from materials of any
heading, except that of the product
7405 Master alloys of copper Manufacture from materials of any
heading, except that of the product
ex Chapter 75 Nickel and articles thereof; except for: Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-works price of the product
7501 to 7503 Nickel mattes, nickel oxide sinters and
other intermediate products of nickel
metallurgy; unwrought nickel; nickel
waste and scrapManufacture from materials of any
heading, except that of the product
ex Chapter 76 Aluminium and articles thereof; except
for:Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
7601 Unwrought aluminium Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
or
Manufacture by thermal or electrolytic
treatment from unalloyed aluminium orwaste and scrap of aluminium
7602 Aluminium waste or scrap Manufacture from materials of any
heading, except that of the productEN L 352/94 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
ex 7616 Aluminium articles other than gauze,
cloth, grill, netting, fencing, reinforcingfabric and similar materials (including
endless bands) of aluminium wire, and
expanded metal of aluminiumManufacture:
—from materials of any heading, except
that of the product. However, gauze,
cloth, grill, netting, fencing, rein-forcing fabric and similar materials(including endless bands) of
aluminium wire, or expanded metal
of aluminium may be used; and
—in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
Chapter 77 Reserved for possible future use in the HS
ex Chapter 78 Lead and articles thereof; except for: Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-works price of the product
7801 Unwrought lead:
–Refined lead Manufacture from ‘bullion ’or‘work’lead
–Other Manufacture from materials of any
heading, except that of the product.However, waste and scrap of heading
7802 may not be used
7802 Lead waste and scrap Manufacture from materials of any
heading, except that of the product
ex Chapter 79 Zinc and articles thereof; except for: Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/95
(1) (2) (3) or (4)
7901 Unwrought zinc Manufacture from materials of any
heading, except that of the product.However, waste and scrap of heading
7902 may not be used
7902 Zinc waste and scrap Manufacture from materials of any
heading, except that of the product
ex Chapter 80 Tin and articles thereof; except for: Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
8001 Unwrought tin Manufacture from materials of any
heading, except that of the product.However, waste and scrap of heading8002 may not be used
8002 and
8007Tin waste and scrap; other articles of tin Manufacture from materials of any
heading, except that of the product
Chapter 81 Other base metals; cermets; articles
thereof:
–Other base metals, wrought; articles
thereofManufacture in which the value of all the
materials of the same heading as theproduct used does not exceed 50 % ofthe ex-works price of the product
–Other Manufacture from materials of any
heading, except that of the product
ex Chapter 82 Tools, implements, cutlery, spoons and
forks, of base metal; parts thereof ofbase metal; except for:Manufacture from materials of any
heading, except that of the productEN L 352/96 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
8206 Tools of two or more of the headings
8202 to 8205, put up in sets for retail
saleManufacture from materials of any
heading, except those of headings 8202
to 8205. However, tools of headings8202 to 8205 may be incorporatedinto the set, provided that their total
value does not exceed 15 % of the ex-
works price of the set
8207 Interchangeable tools for hand tools,
whether or not power-operated, or formachine-tools (for example, for pressing,
stamping, punching, tapping, threading,
drilling, boring, broaching, milling,turning, or screwdriving), including diesfor drawing or extruding metal, and
rock drilling or earth boring toolsManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
8208 Knives and cutting blades, for machines
or for mechanical appliancesManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-works price of the product
ex 8211 Knives with cutting blades, serrated or
not (including pruning knives), other
than knives of heading 8208Manufacture from materials of any
heading, except that of the product.
However, knife blades and handles of
base metal may be used
8214 Other articles of cutlery (for example,
hair clippers, butchers ’or kitchen
cleavers, choppers and mincing knives,
paper knives); manicure or pedicure sets
and instruments (including nail files)Manufacture from materials of any
heading, except that of the product.However, handles of base metal may be
used
8215 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, sugartongs and similar kitchen or tablewareManufacture from materials of any
heading, except that of the product.However, handles of base metal may beused
ex Chapter 83 Miscellaneous articles of base metal;
except for:Manufacture from materials of any
heading, except that of the productEN 27.11.2004 Official Journal of the European Union L 352/97
(1) (2) (3) or (4)
ex 8302 Other mountings, fittings and similar
articles suitable for buildings, andautomatic door closersManufacture from materials of any
heading, except that of the product.However, other materials of heading
8302 may be used, provided that their
total value does not exceed 20 % of theex-works price of the product
ex 8306 Statuettes and other ornaments, of base
metalManufacture from materials of any
heading, except that of the product.
However, other materials of heading8306 may be used, provided that theirtotal value does not exceed 30 % of the
ex-works price of the product
ex Chapter 84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof;except for:Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
ex 8401 Nuclear fuel elements Manufacture from materials of any
heading, except that of the product (
12)Manufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the product
8402 Steam or other vapour generating boilers
(other than central heating hot waterboilers capable also of producing low
pressure steam); super-heated water
boilersManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
8403 and
ex 8404Central heating boilers other than those
of heading 8402 and auxiliary plant for
central heating boilersManufacture from materials of any
heading, except those of headings 8403
and 8404Manufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
8406 Steam turbines and other vapour turbines Manufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
8407 Spark-ignition reciprocating or rotary
internal combustion piston enginesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the productEN L 352/98 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
8408 Compression-ignition internal
combustion piston engines (diesel or
semi-diesel engines)Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8409 Parts suitable for use solely or principally
with the engines of heading 8407 or
8408Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8411 Turbo-jets, turbo-propellers and other gas
turbinesManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
8412 Other engines and motors Manufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
ex 8413 Rotary positive displacement pumps Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of the
ex-works price of the product
ex 8414 Industrial fans, blowers and the like Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of the
ex-works price of the product
8415 Air conditioning machines, comprising a
motor-driven fan and elements forchanging the temperature and humidity,including those machines in which the
humidity cannot be separately regulatedManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/99
(1) (2) (3) or (4)
8418 Refrigerators, freezers and other refrig-
erating or freezing equipment, electricor other; heat pumps other than air
conditioning machines of heading 8415Manufacture:
—from materials of any heading, except
that of the product,
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product, and
—in which the value of all the non-
originating materials used does not
exceed the value of all the originating
materials usedManufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
ex 8419 Machines for wood, paper pulp, paper
and paperboard industriesManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—within the above limit, the value of
all the materials of the same heading
as the product used does not exceed
25 % of the ex-works price of theproductManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
8420 Calendering or other rolling machines,
other than for metals or glass, and
cylinders thereforeManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—within the above limit, the value of
all the materials of the same heading
as the product used does not exceed25 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the product
8423 Weighing machinery (excluding balances
of a sensitivity of 5 cg or better),
including weight operated counting orchecking machines; weighing machineweights of all kindsManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of the
ex-works price of the product
8425 to 8428 Lifting, handling, loading or unloading
machineryManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—within the above limit, the value of
all the materials of heading 8431
used does not exceed 10 % of theex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the productEN L 352/100 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
8429 Self-propelled bulldozers, angledozers,
graders, levellers, scrapers, mechanical
shovels, excavators, shovel loaders,tamping machines and road rollers:
–Road rollers Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
–Other Manufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—within the above limit, the value of
all the materials of heading 8431
used does not exceed 10 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
8430 Other moving, grading, levelling,
scraping, excavating, tamping,compacting, extracting or boring
machinery, for earth, minerals or ores;
pile-drivers and pile-extractors; snow-ploughs and snow-blowersManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—within the above limit, the value of
all the materials of heading 8431
used does not exceed 10 % of theex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
ex 8431 Parts suitable for use solely or principally
with road rollersManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8439 Machinery for making pulp of fibrous
cellulosic material or for making orfinishing paper or paperboardManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—within the above limit, the value of
all the materials of the same heading
as the product used does not exceed
25 % of the ex-works price of theproductManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
8441 Other machinery for making up paper
pulp, paper or paperboard, including
cutting machines of all kindsManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-works price of the product, and
—within the above limit, the value of
all the materials of the same headingas the product used does not exceed25 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/101
(1) (2) (3) or (4)
8444 to 8447 Machines of these headings for use in the
textile industryManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
ex 8448 Auxiliary machinery for use with
machines of headings 8444 and 8445Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8452 Sewing machines, other than book-
sewing machines of heading 8440;furniture, bases and covers speciallydesigned for sewing machines; sewing
machine needles:
–Sewing machines (lock stitch only)
with heads of a weight not exceeding16 kg without motor or 17 kg with
motorManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product,
—the value of all the non-originating
materials used in assembling the
head (without motor) does notexceed the value of all the originatingmaterials used, and
—the thread-tension, crochet and
zigzag mechanisms used are origi-nating
–Other Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8456 to 8466 Machine-tools and machines and their
parts and accessories of headings 8456to 8466Manufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
8469 to 8472 Office machines (for example, type-
writers, calculating machines, automaticdata processing machines, duplicatingmachines, stapling machines)Manufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
8480 Moulding boxes for metal foundry;
mould bases; moulding patterns; moulds
for metal (other than ingot moulds),metal carbides, glass, mineral materials,rubber or plasticsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the productsEN L 352/102 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
8482 Ball or roller bearings Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of the
ex-works price of the product
8484 Gaskets and similar joints of metal
sheeting combined with other material
or of two or more layers of metal; sets
or assortments of gaskets and similarjoints, dissimilar in composition, put upin pouches, envelopes or similar
packings; mechanical sealsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8485 Machinery parts, not containing electrical
connectors, insulators, coils, contacts orother electrical features, not specified or
included elsewhere in this ChapterManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
ex Chapter 85 Electrical machinery and equipment and
parts thereof; sound recorders and repro-ducers, television image and sound
recorders and reproducers, and parts
and accessories of such articles; exceptfor:Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
8501 Electric motors and generators (excluding
generating sets)Manufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—within the above limit, the value of
all the materials of heading 8503
used does not exceed 10 % of theex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
8502 Electric generating sets and rotary
convertersManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-works price of the product, and
—within the above limit, the value of
all the materials of headings 8501and 8503 used does not exceed
10 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/103
(1) (2) (3) or (4)
ex 8504 Power supply units for automatic data-
processing machinesManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
ex 8518 Microphones and stands therefore; loud-
speakers, whether or not mounted intheir enclosures; audio-frequency electricamplifiers; electric sound amplifier setsManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-works price of the product, and
—the value of all the non-originating
materials used does not exceed thevalue of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
8519 Turntables (record-decks), record-players,
cassette-players and other sound repro-
ducing apparatus, not incorporating a
sound recording deviceManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-works price of the product, and
—the value of all the non-originating
materials used does not exceed thevalue of all the originating materialsusedManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the product
8520 Magnetic tape recorders and other sound
recording apparatus, whether or notincorporating a sound reproducing deviceManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
8521 Video recording or reproducing
apparatus, whether or not incorporating
a video tunerManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-works price of the product, and
—the value of all the non-originating
materials used does not exceed thevalue of all the originating materialsusedManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the product
8522 Parts and accessories suitable for use
solely or principally with the apparatusof headings 8519 to 8521Manufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
8523 Prepared unrecorded media for sound
recording or similar recording of otherphenomena, other than products ofChapter 37Manufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the productEN L 352/104 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
8524 Records, tapes and other recorded media
for sound or other similarly recorded
phenomena, including matrices and
masters for the production of records,but excluding products of Chapter 37:
–Matrices and masters for the
production of recordsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
–Other Manufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-works price of the product, and
—within the above limit, the value of
all the materials of heading 8523used does not exceed 10 % of theex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the product
8525 Transmission apparatus for radio-
telephony, radio-telegraphy, radio-broad-casting or television, whether or notincorporating reception apparatus or
sound recording or reproducing
apparatus; television cameras; still imagevideo cameras and other video camerarecorders; digital camerasManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
8526 Radar apparatus, radio navigational aid
apparatus and radio remote control
apparatusManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-works price of the product, and
—the value of all the non-originating
materials used does not exceed thevalue of all the originating materialsusedManufacture in which the value of all the
materials used does not exceed 25 % of the
ex-works price of the product
8527 Reception apparatus for radio-telephony,
radio-telegraphy or radio-broadcasting,whether or not combined, in the samehousing, with sound recording or repro-
ducing apparatus or a clockManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/105
(1) (2) (3) or (4)
8528 Reception apparatus for television,
whether or not incorporating radiobroadcast receivers or sound or video
recording or reproducing apparatus;
video monitors and video projectorsManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
8529 Parts suitable for use solely or principally
with the apparatus of headings 8525 to8528:
–Suitable for use solely or principally
with video recording or reproducingapparatusManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
–Other Manufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
8535 and
8536Electrical apparatus for switching or
protecting electrical circuits, or for
making connections to or in electricalcircuitsManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-works price of the product, and
—within the above limit, the value of
all the materials of heading 8538used does not exceed 10 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the product
8537 Boards, panels, consoles, desks, cabinets
and other bases, equipped with two or
more apparatus of heading 8535 or
8536, for electric control or the distri-bution of electricity, including thoseincorporating instruments or apparatus
of Chapter 90, and numerical control
apparatus, other than switchingapparatus of heading 8517Manufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-works price of the product, and
—within the above limit, the value of
all the materials of heading 8538used does not exceed 10 % of theex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the productEN L 352/106 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
ex 8541 Diodes, transistors and similar semi-
conductor devices, except wafers not yet
cut into chipsManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of the
ex-works price of the product
8542 Electronic integrated circuits and micro-
assemblies:
–Monolithic integrated circuits Manufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—within the above limit, the value of
all the materials of headings 8541
and 8542 used does not exceed10 % of the ex-works price of theproduct
or
The operation of diffusion (in which inte-
grated circuits are formed on a semi-
conductor substrate by the selectiveintroduction of an appropriate dopant),whether or not assembled and/or tested
in a country other than those specified in
Articles 3 and 4Manufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
–Other Manufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—within the above limit, the value of
all the materials of headings 8541
and 8542 used does not exceed
10 % of the ex-works price of theproductManufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the product
8544 Insulated (including enamelled or
anodised) wire, cable (including coaxial
cable) and other insulated electric
conductors, whether or not fitted withconnectors; optical fibre cables, madeup of individually sheathed fibres,
whether or not assembled with electric
conductors or fitted with connectorsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8545 Carbon electrodes, carbon brushes, lamp
carbons, battery carbons and otherarticles of graphite or other carbon,with or without metal, of a kind used
for electrical purposesManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/107
(1) (2) (3) or (4)
8546 Electrical insulators of any material Manufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
8547 Insulating fittings for electrical machines,
appliances or equipment, being fittings
wholly of insulating materials apart
from any minor components of metal(for example, threaded sockets) incor-porated during moulding solely for
purposes of assembly, other than insu-
lators of heading 8546; electricalconduit tubing and joints therefor, ofbase metal lined with insulating materialManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8548 Waste and scrap of primary cells, primary
batteries and electric accumulators; spentprimary cells, spent primary batteries andspent electric accumulators; electrical
parts of machinery or apparatus, not
specified or included elsewhere in thisChapterManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
ex Chapter 86 Railway or tramway locomotives, rolling-
stock and parts thereof; railway or
tramway track fixtures and fittings andparts thereof; mechanical (includingelectro-mechanical) traffic signalling
equipment of all kinds; except for:Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8608 Railway or tramway track fixtures and
fittings; mechanical (including electrome-chanical) signalling, safety or trafficcontrol equipment for railways,
tramways, roads, inland waterways,
parking facilities, port installations orairfields; parts of the foregoingManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-works price of the productrManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
ex Chapter 87 Vehicles other than railway or tramway
rolling-stock, and parts and accessories
thereof; except for:Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8709 Works trucks, self-propelled, not fitted
with lifting or handling equipment, ofthe type used in factories, warehouses,
dock areas or airports for short distance
transport of goods; tractors of the typeused on railway station platforms; partsof the foregoing vehiclesManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the productEN L 352/108 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
8710 Tanks and other armoured fighting
vehicles, motorized, whether or notfitted with weapons, and parts of such
vehiclesManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
8711 Motorcycles (including mopeds) and
cycles fitted with an auxiliary motor,with or without side-cars; side-cars:
–With reciprocating internal
combustion piston engine of a cylindercapacity:
––Not exceeding 50 cm
3Manufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-works price of the product, and
—the value of all the non-originating
materials used does not exceed thevalue of all the originating materialsusedManufacture in which the value of all the
materials used does not exceed 20 % of the
ex-works price of the product
––Exceeding 50 cm
3Manufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-works price of the product, and
—the value of all the non-originating
materials used does not exceed thevalue of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 25 % of the
ex-works price of the product
–Other Manufacture in which:
—the value of all the materials used
does not exceed 40 % of the exworks price of the product, and
—the value of all the non originating
materials used does not exceed thevalue of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the product
ex 8712 Bicycles without ball bearings Manufacture from materials of any
heading, except those of heading 8714Manufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/109
(1) (2) (3) or (4)
8715 Baby carriages and parts thereof Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the product
8716 Trailers and semi-trailers; other vehicles,
not mechanically propelled; parts thereofManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
ex Chapter 88 Aircraft, spacecraft, and parts thereof;
except for:Manufacture from materials of any
heading, except that of the productManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
ex 8804 Rotochutes Manufacture from materials of any
heading, including other materials ofheading 8804Manufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
8805 Aircraft launching gear; deck-arrestor or
similar gear; ground flying trainers; parts
of the foregoing articlesManufacture from materials of any
heading, except that of the productManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the product
Chapter 89 Ships, boats and floating structures Manufacture from materials of any
heading, except that of the product.
However, hulls of heading 8906 maynot be usedManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
ex Chapter 90 Optical, photographic, cinematographic,
measuring, checking, precision, medicalor surgical instruments and apparatus;
parts and accessories thereof; except for:Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the productEN L 352/110 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
9001 Optical fibres and optical fibre bundles;
optical fibre cables other than those of
heading 8544; sheets and plates of
polarising material; lenses (includingcontact lenses), prisms, mirrors andother optical elements, of any material,
unmounted, other than such elements
of glass not optically workedManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9002 Lenses, prisms, mirrors and other optical
elements, of any material, mounted,
being parts of or fittings for instrumentsor apparatus, other than such elements ofglass not optically workedManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9004 Spectacles, goggles and the like,
corrective, protective or otherManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
ex 9005 Binoculars, monoculars, other optical
telescopes, and mountings therefor,except for astronomical refracting tele-
scopes and mountings thereforManufacture:
—from materials of any heading, except
that of the product,
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product, and
—in which the value of all the non-
originating materials used does not
exceed the value of all the originating
materials usedManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
ex 9006 Photographic (other than cinemato-
graphic) cameras; photographic flashlight
apparatus and flashbulbs other than elec-trically ignited flashbulbsManufacture:
—from materials of any heading, except
that of the product,
—in which the value of all the materials
used does not exceed 40 % of the ex-works price of the product, and
—in which the value of all the non-
originating materials used does notexceed the value of all the originatingmaterials usedManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the product
9007 Cinematographic cameras and projectors,
whether or not incorporating soundrecording or reproducing apparatusManufacture:
—from materials of any heading, except
that of the product,
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product, and
—in which the value of all the non-
originating materials used does not
exceed the value of all the originating
materials usedManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/111
(1) (2) (3) or (4)
9011 Compound optical microscopes,
including those for photomicrography,cinephotomicrography or micropro-jectionManufacture:
—from materials of any heading, except
that of the product,
—in which the value of all the materials
used does not exceed 40 % of the ex-works price of the product, and
—in which the value of all the non-
originating materials used does notexceed the value of all the originating
materials usedManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
ex 9014 Other navigational instruments and
appliancesManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
9015 Surveying (including photogrammetrical
surveying), hydrographic, oceanographic,hydrological, meteorological or
geophysical instruments and appliances,
excluding compasses; rangefindersManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
9016 Balances of a sensitivity of 5 cg or better,
with or without weightsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9017 Drawing, marking-out or mathematical
calculating instruments (for example,
drafting machines, pantographs,
protractors, drawing sets, slide rules,disc calculators); instruments formeasuring length, for use in the hand
(for example, measuring rods and tapes,
micrometers, callipers), not specified orincluded elsewhere in this chapterManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9018 Instruments and appliances used in
medical, surgical, dental or veterinary
sciences, including scintigraphicapparatus, other electro-medicalapparatus and sight-testing instruments:
–Dentists' chairs incorporating dental
appliances or dentists' spittoonsManufacture from materials of any
heading, including other materials ofheading 9018Manufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
–Other Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of theex-works price of the productEN L 352/112 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
9019 Mechano-therapy appliances; massage
apparatus; psychological aptitude-testing
apparatus; ozone therapy, oxygen
therapy, aerosol therapy, artificialrespiration or other therapeuticrespiration apparatusManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of the
ex-works price of the product
9020 Other breathing appliances and gas
masks, excluding protective masks
having neither mechanical parts norreplaceable filtersManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of the
ex-works price of the product
9024 Machines and appliances for testing the
hardness, strength, compressibility, elas-
ticity or other mechanical properties ofmaterials (for example, metals, wood,textiles, paper, plastics)Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9025 Hydrometers and similar floating
instruments, thermometers, pyrometers,barometers, hygrometers and
psychrometers, recording or not, and
any combination of these instrumentsManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
9026 Instruments and apparatus for measuring
or checking the flow, level, pressure or
other variables of liquids or gases (forexample, flow meters, level gauges,manometers, heat meters), excluding
instruments and apparatus of heading
9014, 9015, 9028 or 9032Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9027 Instruments and apparatus for physical or
chemical analysis (for example, polari-
meters, refractometers, spectrometers,gas or smoke analysis apparatus);instruments and apparatus for
measuring or checking viscosity,
porosity, expansion, surface tension orthe like; instruments and apparatus formeasuring or checking quantities of
heat, sound or light (including exposure
meters); microtomesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/113
(1) (2) (3) or (4)
9028 Gas, liquid or electricity supply or
production meters, including calibrating
meters therefor:
–Parts and accessories Manufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
–Other Manufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
9029 Revolution counters, production
counters, taximeters, mileometers,
pedometers and the like; speed indicators
and tachometers, other than those ofheading 9014 or 9015; stroboscopesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9030 Oscilloscopes, spectrum analysers and
other instruments and apparatus for
measuring or checking electrical quan-tities, excluding meters of heading9028; instruments and apparatus for
measuring or detecting alpha, beta,
gamma, X-ray, cosmic or other ionisingradiationsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9031 Measuring or checking instruments,
appliances and machines, not specifiedor included elsewhere in this chapter;profile projectorsManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
9032 Automatic regulating or controlling
instruments and apparatusManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
9033 Parts and accessories (not specified or
included elsewhere in this chapter) for
machines, appliances, instruments orapparatus of Chapter 90Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 91 Clocks and watches and parts thereof;
except for:Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the productEN L 352/114 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
9105 Other clocks Manufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-works price of the product, and
—the value of all the non-originating
materials used does not exceed thevalue of all the originating materialsusedManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the product
9109 Clock movements, complete and
assembledManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
—the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
9110 Complete watch or clock movements,
unassembled or partly assembled
(movement sets); incomplete watch orclock movements, assembled; roughwatch or clock movementsManufacture in which:
—the value of all the materials used
does not exceed 40 % of the ex-works price of the product, and
—within the above limit, the value of
all the materials of heading 9114used does not exceed 10 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of the
ex-works price of the product
9111 Watch cases and parts thereof Manufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
9112 Clock cases and cases of a similar type
for other goods of this chapter, and partsthereofManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of theex-works price of the product
9113 Watch straps, watch bands and watch
bracelets, and parts thereof:
–Of base metal, whether or not gold- or
silver-plated, or of metal clad withprecious metalManufacture in which the value of all the
materials used does not exceed 40 % ofthe ex-works price of the product
–Other Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the productsEN 27.11.2004 Official Journal of the European Union L 352/115
(1) (2) (3) or (4)
Chapter 92 Musical instruments; parts and acces-
sories of such articlesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
Chapter 93 Arms and ammunition; parts and acces-
sories thereofManufacture in which the value of all the
materials used does not exceed 50 % ofthe ex-works price of the products
ex Chapter 94 Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
furnishings; lamps and lighting fittings,
not elsewhere specified or included; illu-minated signs, illuminated name-platesand the like; prefabricated buildings;
except for:Manufacture from materials of any
heading, except that of the productManufacture in which the value of all the
materials used does not exceed 40 % of the
ex-works price of the product
ex 9401 and
ex 9403Base metal furniture, incorporating
unstuffed cotton cloth of a weight of300 g/m
2or lessManufacture from materials of any
heading, except that of the product
or
Manufacture from cotton cloth already
made up in a form ready for use withmaterials of heading 9401 or 9403,
provided that:
—the value of the cloth does not exceed
25 % of the ex-works price of the
product, and
—all the other materials used are origi-
nating and are classified in a headingother than heading 9401 or 9403Manufacture in which the value of all the
materials used does not exceed 40 % of theex-works price of the product
9405 Lamps and lighting fittings including
searchlights and spotlights and parts
thereof, not elsewhere specified orincluded; illuminated signs, illuminatedname-plates and the like, having a perma-
nently fixed light source, and parts
thereof not elsewhere specified orincludedManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the products
9406 Prefabricated buildings Manufacture in which the value of all the
materials used does not exceed 50 % ofthe ex-works price of the products
ex Chapter 95 Toys, games and sports requisites; parts
and accessories thereof; except for:Manufacture from materials of any
heading, except that of the productEN L 352/116 Official Journal of the European Union 27.11.2004
(1) (2) (3) or (4)
9503 Other toys; reduced-size ( ‘scale’) models
and similar recreational models, workingor not; puzzles of all kindsManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
ex 9506 Golf clubs and parts thereof Manufacture from materials of any
heading, except that of the product.
However, roughly-shaped blocks formaking golf-club heads may be used
ex Chapter 96 Miscellaneous manufactured articles;
except for:Manufacture from materials of any
heading, except that of the product
ex 9601 and
ex 9602Articles of animal, vegetable or mineral
carving materialsManufacture from ‘worked ’carving
materials of the same heading as theproduct
ex 9603 Brooms and brushes (except for besoms
and the like and brushes made from
marten or squirrel hair), hand-operated
mechanical floor sweepers, notmotorized, paint pads and rollers,squeegees and mopsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the products
9605 Travel sets for personal toilet, sewing or
shoe or clothes cleaningEach item in the set must satisfy the rule
which would apply to it if it were not
included in the set. However, non-origi-
nating articles may be incorporated,provided that their total value does notexceed 15 % of the ex-works price of the
set
9606 Buttons, press-fasteners, snap-fasteners
and press-studs, button moulds and
other parts of these articles; buttonblanksManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-works price of the productEN 27.11.2004 Official Journal of the European Union L 352/117
(1) (2) (3) or (4)
9608 Ball-point pens; felt-tipped and other
porous-tipped pens and markers;fountain pens, stylograph pens andother pens; duplicating stylos; propelling
or sliding pencils; pen-holders, pencil-
holders and similar holders; parts(including caps and clips) of theforegoing articles, other than those of
heading 9609Manufacture from materials of any
heading, except that of the product.However, nibs or nib-points of thesame heading as the product may be used
9612 Typewriter or similar ribbons, inked or
otherwise prepared for giving
impressions, whether or not on spools
or in cartridges; ink-pads, whether ornot inked, with or without boxesManufacture:
—from materials of any heading, except
that of the product, and
—in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
ex 9613 Lighters with piezo-igniter Manufacture in which the value of all the
materials of heading 9613 used does not
exceed 30 % of the ex-works price of theproduct
ex 9614 Smoking pipes and pipe bowls Manufacture from roughly-shaped blocks
Chapter 97 Works of art, collectors' pieces and
antiquesManufacture from materials of any
heading, except that of the product
(1) For the special conditions relating to ‘specific processes ’, see Introductory notes 7.1 and 7.3.
(2) For the special conditions relating to ‘specific processes ’, see Introductory note 7.2.
(3) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colour ing
preparations, provided that they are not classified in another heading in Chapter 32.
(4)A‘group ’is regarded as any part of the heading separated from the rest by a semicolon.
(5) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other
hand, this restriction only applies to that group of materials which predominates by weight in the product.
(6) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e.
Hazefactor), is less than 2 %.
(7) For special conditions relating to products made of a mixture of textile materials, see Introductory note 5.
(8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(9) See Introductory note 6.
(10) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or kni tted directly to shape),
see Introductory note 6.
(11) SEMII —Semiconductor Equipment and Materials Institute Incorporated.
(12) This rule shall apply until 31.12.2005.EN L 352/118 Official Journal of the European Union 27.11.2004
ANNEX III
Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
Printing instructions
1. Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be
allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than25 g/m
2. It shall have a printed green guilloche pattern background making any falsification by mechanical or
chemical means apparent to the eye.
2. The competent authorities of the Member States of the Community and of Switzerland 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 areference 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.EN 27.11.2004 Official Journal of the European Union L 352/119
EN L 352/120 Official Journal of the European Union 27.11.2004
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 Customsauthorities of the issuing country or territory.
2. No spaces must be left between the items entered on the certificate and each item must be precede 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.EN 27.11.2004 Official Journal of the European Union L 352/121
EN L 352/122 Official Journal of the European Union 27.11.2004
EN 27.11.2004 Official Journal of the European Union L 352/123
ANNEX IV
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.
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.
Spanish version
El exportador de los productos incluidos en el presente documento [autorización aduanera no…(1)] declara que, salvo
indicación en sentido contrario, estos productos gozan de un origen preferencial …(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 nichts anderes angegeben, präferenzbegünstigte …(2) Ursprungswaren sind.
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).
French version
L'exportateur des produits couverts par le présent document [autorisation douanière no…(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).
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).
Portuguese version
O abaixo assinado, exportador dos produtos cobertos pelo presente documento [autorização aduaneira n.o…(1)], declara
que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial …(2).EN L 352/124 Official Journal of the European Union 27.11.2004
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).
............................................................................................................................... .................................................................................................. (3)
(Place and date)
............................................................................................................................... .................................................................................................. (4)
(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)
(1) When the invoice declaration is made out by an approval 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 thespace left blank.
(
2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and
Mellila, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
(3) These indications may be omitted if the information is contained on the document itself.
(4) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.EN 27.11.2004 Official Journal of the European Union L 352/125
ANNEX V
List of products originating in Turkey to which the provisions of Articles 3 and 4 do not apply, listed in the
order of HS Chapters and headings
Chapter 1
Chapter 2
Chapter 3
0401 and 0402
ex 0403 Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and
cream, whether or not concentrated or containing added sugar or other sweetening matter
0404 to 0410
0504
0511
Chapter 6
0701 to 0709
ex 0710 Vegetables except sweet corn of heading 0704 40 00 (uncooked or cooked by steaming or boiling
in water), frozen
ex 0711 Vegetables, except sweet corn of heading 0711 90 30, provisionally preserved (for example, by
sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitablein that state for immediate consumption
0712 to 0714
Chapter 8
exChapter 9 Coffee, tea, and spices, excluding maté of heading 0903
Chapter 10
Chapter 11
Chapter 12
ex 1302 Pectic substances, pectinates and pectates
1501 to 1514
ex 1515 — Other fixed vegetable fats and oils (excluding jojoba oil and its fractions) and their fractions,
whether or not refined, but not chemically modified
ex 1516 — Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-
esterified, re-esterified or elaidinised, whether or not refined, but not further prepared,
excluding hydrogenated castor oil known as ‘opal-wax ’
ex 1517 and
ex 1518 — Margarines, imitation lard and other prepared edible fats
ex 1522 — Residues resulting from the treatment of fatty substances or animal or vegetable waxes, excluding
degras
Chapter 161701
ex 1702 — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid
form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whetheror not mixed with natural honey; caramel excluding that of headings
1702 11 00, 1702 30 51, 1702 30 59, 1702 50 00 and 1702 90 10
1703
1801 and 1802EN L 352/126 Official Journal of the European Union 27.11.2004
ex 1902 — Pasta, stuffed, containing more than 20 % by weight of fish, crustaceans, molluscs or other
aquatic invertebrates, sausages and the like or meat and meat offal of any kind, including fatsof all kinds
ex 2001 — Cucumbers and gherkins, onions, mango chutney, fruit of the genus Capsicum other than sweet
peppers or pimentos, mushrooms and olives, prepared or preserved by vinegar or acetic acid
2002 and 2003
ex 2004 — Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other
than products of heading 2006, excluding potatoes in the form of flour, meal or flakes, andsweetcorn
ex 2005 — Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other
than products of heading 2006, excluding potatoes in the form of flour, meal or flakes, and
sweetcorn
2006 and 2007
ex 2008 — Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not
containing added sugar or other sweetening matter or spirit, not elsewhere specified or included,
excluding peanut butter, palm hearts, maize, yams, sweet potatoes and similar edible parts of
plants containing 5 % or more by weight of starch, vine leaves, hop shoots and other similaredible parts of plants
2009
ex 2106 — Flavoured and coloured sugar syrups
22042206
ex 2207 — Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher obtained
from agricultural produce listed here
ex 2208 — Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol obtained
from agricultural produce listed here.
2209Chapter 232401
4501
5301 and 5302EN 27.11.2004 Official Journal of the European Union L 352/127
JOINT DECLARATION
concerning the Principality of Andorra
1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised
System shall be accepted by Switzerland as originating in the Community within the meaning of thisAgreement.
2. Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating status of the above-
mentioned products.
JOINT DECLARATION
concerning the Republic of San Marino
1. Products originating in the Republic of San Marino shall be accepted by Switzerland as originating in the
Community within the meaning of this Agreement.
2. Protocol 3 shall apply mutatis mutandis for the purpose of defining the originating status of the above-
mentioned products.
JOINT DECLARATION
concerning the review of the changes to the origin rules as a result of the amendments to the
Harmonised System
Where, following the amendments made to the nomenclature, the changes to the origin rules as introduced
by Decision No 0000/2004 alter the substance of any rule existing prior to Decision 0000/2004, and itappears that such alteration results in a situation prejudicial to the interest of the sectors concerned, then, ifone of the Contracting Parties so requests in the period up to and including 31 December 2004, anexamination shall be made as a matter of urgency by the Joint Committee, of the need to restore thesubstance of the rule concerned as it was before Decision 0000/2004.
In any case the Joint Committee shall decide to restore, or not to restore, the substance of the rule
concerned within a period of three months of the request being made to it by either of the parties to
the Agreement.
If the substance of the rule concerned is restored, then the parties to the Agreement shall also provide the
legal framework necessary to ensure that any customs duties paid on the products concerned imported after
1 January 2002 can be reimbursed.EN L 352/128 Official Journal of the European Union 27.11.2004