Additional protocol

to the Agreement establishing an association between the European Economic Community and the Republic of Cyprus

THE COUNCIL OF THE EUROPEAN COMMUNITIES

of the one part,

THE GOVERNMENT OF THE REPUBLIC OF CYPRUS

of the other part,

HAVE DECIDED to extend the first stage of the Agreement establishing an association between the European Economic Community and the Republic of Cyprus, signed in Brussels on 19 December 1972, and to include therein supplementary measures to reinforce and extend the economic relations existing under that Agreement, and to this end have designated as their Plenipotentiaries;

THE COUNCIL OF THE EUROPEAN COMMUNITIES:

THE GOVERNMENT OF THE REPUBLIC OF CYPRUS:

WHO, having exchanged their full powers, found in good and due form,

HAVE AGREED AS FOLLOWS:

TITLE I

Trade

Article 1

1. The first stage of the Agreement establishing an association between the European Economic Community and the Republic of Cyprus is hereby extended until 31 December 1979.

2. Negotiations are provided for during the 12 months preceding the expiry of the first stage, with a view to defining the content of the second stage in accordance with the provisions of the Agreement.

Article 2

The provisions governing the first stage of the Agreement establishing an association between the European Economic Community and the Republic of Cyprus, including those of the Protocol laying down certain provisions relating to the Agreement establishing an association between the European Economic Community and the Republic of Cyprus, signed on 19 December 1972, shall be supplemented by the following provisions.

Article 3

1. The products originaring in Cyprus, other than those listed in Annex II to the Treaty establishing the European Economic Community and other than those contained in Lists A and B of Annex I to Association Agreement and those referred to in Article 4 of this Protocol, shall be exempt from payment of customs duty on entry into the Community, subject to the special provisions of Article 5 of this Protocol.

2. Article 4 of Annex I to the Association Agreement shall be replaced by the following text:

"Article 4

For the following goods obtained from the processing of agricultural products, the exemption referred to in Article 3 (1) of the Additional Protocol shall be applied to the fixed component of the charge levied on imports of those goods into the Community:

CCT heading No | Description |

19.03 | Macaroni, spaghetti and similar products |

19.08 | Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion" |

3. The products falling within the following headings shall be added to List A of Annex I to the Agreement:

CCT heading No | Description |

22.06 | Vermouths, and other wines of fresh grapes flavoured with aromatic extracts |

22.09 | Spirits (other than those of heading No 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as "concentrated extracts"); for the manufacture of beverages: B.Compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beveragesC.Spirituous beverages |

Article 4

The following products, originating in Cyprus, shall on entry into the Community be subject to the customs duty indicated in respect of each:

CCT heading No | Description | Rate of customs duty |

21.05 | Soups and broths, in liquid, solid or powder form; homogenized composite food preparations: | |

| A.Soups and broths, in liquid, solid or powder form | 5.4 % |

22.03 | Beer made from malt | 7.2 % |

Article 5

Article 2 of Annex I to the Association Agreement shall be replaced by the following text:

"Article 2

1. For the products listed below, originating in Cyprus, the Community shall open annual Community tariff quotas free of customs duties for the volumes indicated:

CCT heading No | Description | Annual Community tariff quota |

56.04 | Man-made fibres, (discontinuous or waste), carded, combed or otherwise prepared for spinning | 100 tonnes |

61.01 | Men's and boys' outer garments | 500 tonnes |

2. If the Protocol does not enter into force at the beginning of the calendar year, the quotas referred to in paragraph 1 shall be opened pro rata temporis."

Article 6

For the products covered by Article 59 (1) (b) of the Act of Accession, Article 4 of the Protocol laying down certain provisions relating to the Agreement establishing an association between the European Economic Community and the Republic of Cyprus shall remain applicable until 31 December 1977.

Article 7

1. The customs duties and taxes having equivalent effect applicable on the importation into Cyprus of products originating in the Community, other than those mentioned in Lists A and B of this Protocol, shall be those of the General Customs Tariff of Cyprus reduced, as from 1 July 1978, by 35 %.

2. For the products mentioned in List A, the customs duties and taxes having equivalent effect applicable on the importation into Cyprus of products originating in the Community, shall be those of the General Customs Tariff of Cyprus reduced, as from 1 July 1978, by 20 %.

3. For the products mentioned in List B, the customs duties and taxes having equivalent effect applicable on importation into Cyprus of products originating in the Community shall be those of the General Customs Tariff of Cyprus reduced by the rates indicated in respect of each heading.

Article 8

Should the nomenclature of the customs tariffs of the Contracting Parties be changed in respect of products referred to in the Agreement, the Association Council may adapt the tariff nomenclature of those products as it appears in the Agreement.

TITLE II

Rules of origin

Article 9

The Protocol annexed hereto replaces the Protocol concerning the definition of the concept of "originating products" and methods of administrative cooperation referied to in Article 17 of the Agreement.

TITLE III

Cooperation

Article 10

The Community and Cyprus shall institute cooperation with the aim of contributing to the development of Cyprus by efforts complementary to those made by Cyprus itself and of strengthening existing economic links on as broad a basis as possible for the mutual benefit of the Parties.

Article 11

In order to achieve the cooperation referred to in Article 10, account shall be taken, in particular, of the following:

- the objectives and priorities of Cyprus's development plans and programmes;

- the importance of schemes into which different operations are integrated;

- the importance of promoting regional cooperation between Cyprus and other States.

Article 12

The purpose of cooperation between the Community and Cyprus shall be to promote, in particular:

- participation by the Community in the efforts made by Cyprus to develop its production and economic infrastructure in order to diversify its economic structure. Such participation should be connected, in particular, with the industrialization of Cyprus and the modernization of its agriculture;

- the marketing and sales promotion of products exported by Cyprus;

- industrial cooperation aimed at boosting the industrial production of Cyprus, in particular through projects, programmes and studies designed to:

- encourage participation by the Community in the implementation of Cyprus's industrial development programmes,

- foster the organization of contacts and meetings between Cyprus and Community industrial policy-makers, promoters and firms in order to promote the establishment of new relations in the industrial field in conformity with the objectives of the Agreement,

- facilitate access by Cyprus to technological knowhow suited to its specific needs,

- eliminate non-tariff and non-quota barriers likely to impede access to either market,

- encourage the development and diversification of industry in Cyprus and in particular the establishment of new industrial and trade links between the industries and firms of the Member States and those of Cyprus;

- cooperation in the fields of science, technology and the protection of the environment;

- the encouragement and facilitation of private investments which are in the mutual interest of the Parties;

- exchange of information on the economic and financial situation, and on developments therein, as required for the proper functioning of the Agreement.

Article 13

1. The Association Council shall periodically define the general guidelines of cooperation for the purpose of attaining the objectives set out in the Agreement.

2. The Association Council shall be responsible for seeking ways and means of establishing cooperation in the areas defined in Article 12. To that end it is empowered to take decisions.

Article 14

The Community shall participate in the financing of projects to promote the development of Cyprus under the conditions laid down in the Financial Protocol.

Article 15

The Contracting Parties shall facilitate the proper performance of cooperation and investment contracts which are of interest to both Parties and come within the framework of the Agreement.

TITLE IV

General and final provisions

Article 16

This Protocol and the Annexes shall form an integral part of the Agreement establishing an association between the European Economic Community and Cyprus.

Article 17

1. This Protocol shall be subject to ratification, acceptance or approval, in accordance with the procedures of the Contracting Parties, who shall notify each other of the completion of the procedures necessary to that end.

2. This Protocol shall enter into force on the first day of the second month following that in which the notifications referred to in paragraph 1 have been made.

Article 18

This Protocol is drawn up in two copies in the Danish, Dutch, English, French, German and Italian languages, each of these texts being equally authentic.

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LIST A

relating to Article 7 (2)

Cyprus tariff heading No | Description |

01.05.10 | Day-old chicks |

03.01.10 | Fry fish ("marida") during the period October to March, both inclusive |

07.01.90 | Other |

07.02 | Vegetables (whether or not cooked), preserved by freezing |

07.03.90 | Other |

07.04 | Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared |

08.01.10 | Bananas, fresh |

08.01.20 | Coconuts, Brazil nuts, cashew nuts, fresh or dried |

08.01.90 | Other dried fruit |

08.03.90 | Dried figs |

08.04.90 | Dried grapes |

08.05 | Nuts other than those falling within heading No 08.01, fresh or dried, shelled or not |

08.12 | Fruit, dried, other than that falling within heading No 08.01, 08.02, 08.03, 08.04 or 08.05 |

11.01.11 | Plain flour with no added substance, in containers of not less than 20 okes gross weight |

11.01.19 | Other |

11.01.90 | Other |

11.02.10 | Groats and meal of wheat or of meslin |

11.02.20 | Cereal groats and meal, other |

11.03 | Flours of the leguminous vegetables falling within heading No 07.05 |

12.01.10 | Groundnuts (peanuts) |

12.01.20 | Sesame seed |

12.02.10 | Groundnut meal |

13.02.10 | Mastic gum or resin |

15.02 | Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent extracted fats (including "premier jus") obtained from those unrendered fats |

15.03 | Land stearin, eleostearin and tallow stearin, lard oil, oleo-oil and tallow oil, ;iulsiijutl or mixed or prepared in any way |

15.0-1 | 1 ! „*.' ,:nd oils, of fish and marine mammals, whether or not refined |

15.05 | i W,>; ! grease and fatly substances derived therefrom (including lanolin) |

15.06 | i OiUi animal oils and fats (including neat's-foot oil and fats from bones or i |

15.07.19 | i |

15 07 99 | 1 |

15.09 | I iA.i.rs |

15.13.10 | Marine |

16.02.99 | \ Othc |

18.05.10 | h rcr "-1 packages |

18.06.11 | ' hi i•.■;.■■)! packages |

19.03 | M:"-ca:oni, spaghetti and similar products |

20.01.20 | Vm.: lilies (excluding olives and capers), not in airtight containers |

20.02.29 | ; 1 >:n:-; |

20.02.99 | Otis. |

20.07.11 | W'.thi ut added sugar, in containers other than for retail sale |

21.07.49 | OrUci, preserved by freezing |

27.07.10 | rc^AS—, xyiult and solvent naphta |

27.09.90 | ! ()rl, i-: |

27.10.10 | I i'e.;,-:. uiTi parily refined, including topped crudes |

27.10.21 | j A';.!?:,in spirit |

27.10.29 | ; *. '0: |

29.01.10 | I L'c'./e. •, wleiie (mixed isomers); pentanes, hexanes, heptanes, octanes, ■■■cmcii.-cane:- |

29.16.10 | (i:r, acid |

35.05.20 | j I a; :sm ,' starch in retail packages |

35.05.90 | i (>rh. |

37.05.10 | Films and slides |

38.09.10 | Wood tar and wood creosote |

38.10.20 | Wood and vegetable pitch |

38.11.11 | In liquid form or in self-sprayers (aerosols) |

38.11.19 | Other |

44.03.20 | Pit-props |

44.04.10 | Pit-props and other mine timber |

44.07 | Railway or tramway sleepers of wood |

44.22.20 | Barrels of a capacity not exceeding 10 okes |

44.25.20 | Boot and shoe lasts |

48.07.92 | Packing and wrapping paper, including wrapping tissue, lithographed, illustrated or otherwise printed, other than impregnated or coated |

48.16.10 | Two-ply (or more) paper bags of an area not less than 1.5 ft2 |

73.18.23 | Black, welded, of an internal diameter of one to four inches (both inclusive) |

73.18.24 | Galvanized, welded, of an internal diameter of one to four inches (both inclusive) |

73.23.11 | 307 × 408 (3 7/16 × 4 8/16 inches) |

73.23.19 | 401 × 411 (4 1/16 × 4 11/16 inches) |

73.31-10 | Wire nails |

73.36.10 | Space gas heaters |

73.36.20 | Stoves for bath-geysers |

73.36.90 | Other |

73.39.10 | Iron or steel wool |

74.14.10 | Wire nails |

74.17 | Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof, of copper |

75.06.50 | Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof |

75.06.91 | Wire nails |

76.02.10 | Bars, rods, angles, shapes and sections, polished or anodized |

76.15.20 | Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof |

76.16.21 | Wire nails |

84.17.90 | Instantaneous or storage water heaters, non-electrical |

84.56.10 | Concrete mixers of a capacity 10 ft3 or less |

85.12.20 | Space heaters |

85.12.30 | Stoves, ovens, grills, grates, ranges and the like; other water heaters |

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LIST B

relating to Article 7 (3)

Cyprus tariff heading No | Description | Rate of reduction % |

02.06 | Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked: | |

10 | Bacon | 16.6 |

| Ham and other pigmeat: | |

29 | Other | 20 |

04.04 | Cheese and curd | 33.3 |

09.01 | Coffee, whether or not roasted or freed of caffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion: | |

| Coffee and coffee substitutes containing coffee: | |

19 | Other | 22.2 |

09.10 | Thyme, saffron and bay leaves; other spices | 4.8 |

16.01 | Sausages and the like, of meat, meat offal or animal blood | 16.6 |

17.04 | Sugar confectionery, not containing cocoa: | |

90 | Other | 14.3 |

18.06 | Chocolate and other food preparations containing cocoa: | |

90 | Other | 14.3 |

19.05 | Prepared foods obtained by swelling or roasting of cereals or cereal products (puffed rice, cornflakes and similar products): | |

90 | Other | 28.6 |

19.08 | Pastry, biscuits, cakes and other fine bakers' wares whether or not containing cocoa in any proportion: | |

10 | Biscuits and cakes | 18.6 |

20.01 | Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard: | |

| Vegetables (excluding olives and capers), in airtight containers, as follows: | |

11 | Peas, artichokes, carrots, beans, gherkins, cucumbers, spinach, cauliflower, onions, marrows, beetroot and tomatoes | 15.4 |

19 | Other | 11.8 |

20.02 | Vegetables prepared or preserved otherwise than by vinegar or acetic acid: | |

50 | Peas, artichokes, carrots, beans, gherkins, cucumbers, spinach, cauliflower, onions, marrows, beetroot and tomatoes, in airtight containers | 15.4 |

20.06 | Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit: | |

10 | Groundnuts and other edible nuts, salted or otherwise processed | 28.6 |

21.02 | Extracts, essences or concentrates, of coffee, tea or maté; preparations with a basis of those extracts, essences or concentrates: | |

10 | Extracts, essences or concentrates, of coffee and preparations with a basis of those extracts, essences or concentrates | 16.6 |

21.04 | Sauces; mixed condiments and mixed seasonings: | |

10 | Tomato sauces and ketchup; flavoured salts | 15.4 |

90 | Other | 20 |

21.07 | Food preparations not elsewhere specified or included: | |

20 | Ice-cream, ice-cream powder and other preparations suitable for the manufacture of ice-cream | 11.8 |

30 | Table jellies | 16.6 |

22.02 | Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juice falling within heading No 20.07 | 20 |

22.03 | Beer made from malt | 10.5 |

22.04 | Grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol | 4.8 |

22.05 | Wine of fresh grapes; grape must with fermentation arrested by the addition of alcohol: | |

10 | Sparkling wine | 6.7 |

90 | Other | 7.1 |

22.06 | Vermouths and other wines of fresh grapes, flavoured with aromatic extracts | 7.1 |

22.07 | Other fermented beverages (for example, cider, perry and mead) | 10.4 |

22.08 | Ethyl alcohol or neutral spirits, undenatured, of a strength of 140 proof or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength | 18.2 |

22.09 | Spirits (other than those of heading No 22.08) ; liqueurs and other spirituous beverages; compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages: | |

10 | In bottles, of a strength not exceeding 80 % of proof spirit | 7.1 |

90 | Other | 6.7 |

22.10 | Vinegar and substitutes of vinegar | 15.4 |

24.02 | Manufactured tobacco; tobacco extracts and essences: | |

20 | Cigarettes, including the weight of cigarette paper, mouth pieces and filters | 1.4 |

25.01 | Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water: | |

90 | Other | 9.1 |

32.09 | Varnishes and lacquers; distempers; prepared water pigments of the kind used for finishing leather; paints and enamels; pigments in linseed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media; stamping foils; dyes and other colouring matter in forms or packings of a kind sold by retail: | |

10 | Distempers | 11.1 |

90 | Other | 2.8 |

32.12 | Glaziers "putty; grafting putty; painters" fillings; non-refractory surfacing preparations; stopping, sealing and similar mastics, including resin mastics and cements | 6.7 |

33.06 | Perfumery, cosmetics and toilet preparations: | |

90 | Other | 28.6 |

34.01 | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes or moulded pieces or shapes, whether or not combined with soap: | |

90 | Other | 13.8 |

34.02 | Organic surface-active agents; surface-active preparations and washing preparations, whether or not containing soap: | |

10 | Surface-active preparations and washing preparations whether or not containing soap | 13.8 |

34.05 | Polishes and creams, for footwear, furniture or floors, metal polishes, scouring powders and similar preparations, but excluding prepared waxes falling within heading No 34.04 | 23.5 |

36.06 | Matches (excluding Bengal matches): | |

10 | In boxes exceeding 50 but not exceeding 65 matches | 33 |

90 | Other | 30.8 |

39.07 | Articles of materials of the kinds described in heading Nos 39.01 to 39.06: | |

| Sanitary fixtures and fittings: | |

11 | Lavatory seats and covers, baths and chamber pots Other articles: | 28.6 |

92 | Beads, imitation pearls, imitation precious stones and other articles of personal adornment | 14.8 |

93 | Decorative articles for domestic use; jewel boxes, bonbonieres, lipstick holders, and similar articles | 20 |

96 | Other articles for domestic use | 22.2 |

42.02 | Travel goods (for example, trunks, suitcases, hat-boxes, travelling bags, rucksacks), shopping bags, handbags, satchels, brief-cases, wallets, purses, toilet cases, tool-cases, tobacco pouches, sheaths, cases, boxes (for example, for arms, musical instruments, binoculars, jewellery, bottles, collars, footwear, brushes) and similar containers, of leather or of composition leather, of vulcanized fibre, of artificial plastic sheeting, of paperboard or of textile fabric: | |

29 | Other | 20 |

90 | Other articles | 20 |

42.03 | Articles of apparel and clothing accessories, of leather or of composition leather: | |

10 | Coats and other clothing; gloves and mittens | 18.4 |

90 | Other | 14.8 |

42.05 | Other articles of leather or of composition leather: | |

10 | Fancy goods | 19.1 |

90 | Other | 28.6 |

44.13 | Wood (including blocks, strips and friezes for parquet or wood block flooring, not assembled) planed, tongued, grooved, rebated, chamfered, V-jointed, centre V-jointed, beaded, centre beaded or the like, but not further manufactured: | |

10 | Blocks, strips and friezes for parquet or wood block flooring, not assembled | 23.5 |

44.15 | Plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneered panels and sheets); inlaid wood and wood marquetry: | |

10 | Strips, parquet | 23.5 |

44.23 | Builders' carpentry and joinery (including prefabricated and sectional buildings and assembled parquet flooring panels): | |

20 | Assembled parquet flooring panels | 23.5 |

90 | Other | 23.5 |

46.03 | Basketwork, wickerwork and other articles of plaiting materials, made directly to shape; articles made up from goods falling within heading No 46.01 or 46.02; articles of loofah: | |

20 | Shopping bags, travelling bags, travelling cases and similar articles | 20 |

48.16 | Boxes, bags and other packing containers, of paper or paperboard: | |

20 | Cigarette packets | 23.5 |

48.18 | Registers, exeicise books, note books, memorandum blocks, other books, receipt books, diaries, blotting pads, binders (loose-leaf or other), file covers and other stationery of paper or paperboard; sample and other albums and book covers, of paper or paperboard: | |

90 | Other | 20 |

48.19 | Paper or paperboard labels, whether or not printed or gummed: | |

90 | Other | 20 |

49.09 | Picture postcards, Christmas, and other picture greeting cards, printed by any process with or without trimmings | 16 |

49.10 | Calendars of any kind, of paper or paperboard, including calendar blocks | 20 |

49.11 | Other printed matter, including printed pictures and photographs: | |

90 | Other | 20 |

55.08 | Terry towelling and similar terry fabrics, of cotton: | |

90 | Other | 28.6 |

58.02 | Other carpets, carpeting, rugs, mats and matting, and "Kelem", "Schunmaks" and "Karamnie" rugs and the like made up or not: | |

10 | Bath mats | 28.6 |

58.09 | Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), figured; hand or mechanically made lace, in the piece, in strips or in motifs: | |

20 | (Other mechanically made lace, and all handmade lace in the piece, in strips or in motifs | 20 |

58.10 | Embroidery, in the piece, in strips or in motifs: | |

90 | Other | 20 |

60.03 | Stockings, under stockings, socks, ankle-socks, sockettes and the like, knitted or crocheted, not elastic or rubberized: | |

90 | Other | 16.7 |

60.04 | Under garments, knitted or crocheted, not elastic or rubberized | 14.8 |

60.05 | Outer garments and other articles, knitted or crocheted, nor clastic or rubberized: | |

10 | Outer garments | 14.8 |

90 | Other | 14.8 |

60.06 | KiiitLi-d or uochcicd fabric and articles thereof, elastic or rnb[■ prized (including elastic knee-caps and elastic i Mo; Kings : | |

30 | C doves, mittens and mitts: clothing, outer | 19.2 |

90 | Othci | 14.8 |

61.01 | Alt i 's and bens' outer garments | 14.8 |

61.02 | ";',;!:sen's, girls" and infants' outer garments | 14.8 |

61.03 | Mil's and bovs" under garments, including collars, shirt rruiu- and cuffs: | |

10 | Nhitl'. and pyjamas | 14.8 |

61.04 | "^"omen's, girls' and infants" under garments: | |

10 | Shirt' and pyjamas | 14.8 |

61.05 | Handkerchiefs | 14.8 |

61.06 | .Slvv.is. scarves, mufflers, mantillas, veils and the like | 14.8 |

61.07 | Tic — now ties and cravats | 14.8 |

61.09 | (-.u-.-.ei.s. corset-belrs, suspender-belts, brassieres, braces, suspenders, garters and the like (including such articles of knt'ud oi crocheted fabric), whether or not elastic | 14.8 |

62.01 | TuwHing rugs and blankets: | |

90 | Other | 28.6 |

62.02 | B 1 linen, table linen, toilet linen and kitchen linen; ci".i.iins .ma other furnishing articles: Bed, table, toiler and kitchen linen: | |

11 | Made directly of lace without cutting or sewing | 20 |

12 | } mbroidered | 11.8 |

13 | Hand, face and bath, towels, tablecloths, table and 1- itchen towels and napkins | 28.6 |

62.05 | Or'tit i made up textile articles {including dress patterns): | |

10 | Watch str.ms: boot, shoe, corset etc., laces with fitted t:,,ds ' | 19.5 |

64.01 | Fo «: ctai with outer soles and uppers of rubber or are ;.',a! 'plastic material: | |

90 | Othei | 15.4 |

64.02 | Footwear with outer soles of leather or composition leather; footwear (other than footwear falling within heading No 64.01) with outer soles of rubber or artificial plastic material: | |

20 | Slippers and house footwear, other than with uppers of rubber; other footwear with uppers wholly or mainly of leather or textile material | 7.9 |

90 | Other | 15.4 |

64.03 | Footwear with outer soles of wood or cork: | |

20 | Slippers and house footwear, other than with uppers of rubber; other footwear with uppers wholly or mainly of leather or textile material | 7.9 |

90 | Other | 15.4 |

64.04 | Footwear with outer soles of other materials: | |

20 | Slippers and house footwear, other than with uppers of rubber; other footwear with uppers wholly or mainly of leather or textile material | 7.9 |

90 | Other | 15.4 |

64.05 | Parts of footwear (including uppers, in-soles and screw-on heels) of any material except metal: | |

10 | Heels and soles of natural leather | 28.6 |

20 | Prepared parts of footwear (excluding heels of all materials and soles of natural leather) | 20 |

65.04 | Hats and other headgear, plaited or made from plaited or other strips of any material, whether or not lined or trimmed | 26.5 |

65.05 | Hats and other headgear (including hair nets) knitted or crocheted, or made up from lace, felt or other textile fabric in the piece (but not from strips), whether or not lined or trimmed | 26.5 |

65.06 | Other headgear, whether or not lined or trimmed: | |

90 | Other | 26.5 |

69.12 | Tableware and other articles of a kind commonly used for domestic or toilet purposes, of other kinds of pottery: | |

91 | Of ordinary baked clay | 16.6 |

69.13 | Statuettes and other ornaments, and articles of personal adornment; articles of furniture: | |

10 | Decorative plates, pots, urns and vases, statues and statuettes, cigarette cases and similar decorative articles, other than of ordinary baked clay | 25 |

69.14 | Other articles: | |

10 | Of ordinary baked clay | 16.6 |

71.12 | Articles of jewellery and parts thereof, of precious metal or rolled precious metal | 9.3 |

71.13 | Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or rolled precious metal, other than goods falling within heading No 71.12: | |

10 | Silver tableware not incorporating precious or semi-precious stones | 9.3 |

90 | Other | 9.3 |

71.14 | Other articles of precious metal or rolled precious metal | 9.3 |

71.15 | Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or.reconstructed) | 9.3 |

71.16 | Imitation jewellery | 9.3 |

73.18 | Tubes and pipes and blanks therefor, of iron (other than of cast iron) or steel, excluding high-pressure hydro electric conduits: | |

92 | Black, welded, of an internal diameter of ½ to 1 inch | 28.6 |

93 | Galvanized welded, of an internal diameter of ½ to 1 inch | 28.6 |

73.27 | Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron or steel wire: | |

20 | Wire fencing, wire netting | 25 |

73.38 | Articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware of iron or steel: Domestic articles and parts thereof: | |

12 | Buckets | 25 |

83.03 | Safes, strong-boxes, armoured or reinforced strong-rooms, strong-room linings and strong-room doors, and cash and deed boxes and the like, of base metal | 28.6 |

83.13 | Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs, case corner protectors and other packing accessories, of base metal: | |

10 | Grown corks; bottle stoppers | 25 |

85.04 | Electric accumulators: | |

10 | Other than traction type, for motor vehicles | 20 |

92.12 | Gramophone records and other sound or similar recordings; matrices for the production of records, prepared record blanks, film for mechanical sound recording, prepared tapes, wires, strips and like articles of a kind commonly used for sound or similar recording: | |

90 | Other | 15.6 |

93.07 | Bombs, grenades, torpedoes, mines, guided weapons and missiles and similar munitions of war, and parts thereof; ammunition and parts thereof, including cartridge wads; lead shot prepared for ammunition: | |

10 | Sporting ammunition | 10.7 |

94.01 | Chairs and other seats (other than those falling within heading No 94.02), whether or not convertible into beds, and parts thereof: | |

91 | Of wood | 13.8 |

99 | Other | 14.8 |

94.03 | Other furniture and parts thereof: | |

91 | Of wood | 13.8 |

99 | Other | 14.8 |

94.04 | Mattress supports; articles of bedding or similar furnishing fitted with springs or stuffed or internally fitted with any material or of expanded foam or sponge rubber or expanded foam or sponge artificial plastic material, whether or not covered (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows): | |

90 | Other | 14.8 |

96.01 | Brooms and brushes, consisting of twigs or other vegetable materials merely bound together and not mounted in a head (for example, besoms and whisks), with or without handles: | |

20 | Brooms wholly or partly made from broom-corn; brushes, sweeping, wholly or partly made of vegetable fibres | 25 |

96.02 | Other brooms and brushes (including brushes of a kind used as parts of machines); paint rollers; squeegees (other than roller squeegees) and mops: | |

20 | Mops and mop heads | 25 |

97.01 | Wheeled toys designed to be ridden by children (for example, toy bicycles and tricycles and pedal motor-cars): dolls' prams and dolls' push chairs | 16.6 |

97.02 | Dolls | 16.6 |

97.03 | Other toys, working models of a kind used for recreational purposes | 16.6 |

98.01 | Buttons and button moulds, studs, cuff-links and press-fasteners, including snap-fasteners and press-studs; blanks and parts of such articles: | |

99 | Other | 18.2 |

98.02 | Slide fasteners and parts thereof: | |

90 | Other | 14.8 |

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ANNEX

PROTOCOL

concerning the definition of the concept of "originating products" and methods of administrative cooperation

TITLE I

Definition of the concept of "originating products"

Article 1

For the purpose of implementing the Agreement, provided that they were transported directly within the meaning of Article 5, the following products shall be considered as:

1. products originating in Cyprus:

(a) products wholly obtained in Cyprus,

(b) products obtained in Cyprus, in the manufacture of which products other than those wholly obtained in Cyprus are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in the Community;

2. products originating in the Community:

(a) products wholly obtained in the Community,

(b) products obtained in the Community, in the manufacture of which products other than those wholly obtained in the Community are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in Cyprus.

The products in List C in Annex IV shall be temporarily excluded from the scope of this Protocol.

Article 2

The following shall be considered as "wholly obtained" either in Cyprus or in the Community, within the meaning of Article 1 (1) (a) and (2) (a) :

(a) mineral products extracted from their soil or from their seabed;

(b) vegetable products harvested there;

(c) live animals born and raised there;

(d) products from live animals raised there;

(e) products obtained by hunting or fishing conducted there;

(f) products of sea fishing and other products taken from the sea by their vessels;

(g) products made aboard their factory ships exclusively from products referred to in subparagraph (f) ;

(h) used articles collected there, fit only for the recovery of raw materials;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) goods produced there exclusively from products specified in subparagraphs (a) to (i).

Article 3

1. For the purpose of implementing the provisions of Article 1 (1) (b) and (2) (b), the following shall be considered as sufficient working or processing:

(a) working or processing as a result of which the goods obtained receive classification under a heading other than that covering each of the products worked or processed, except, however, working or processing specified in List A in Annex II, where the special provisions of that list apply;

(b) working or processing specified in List B in Annex III.

"Sections", "chapters" and "headings" shall mean the sections, chapters and headings in the Brussels Nomenclature for the classification of goods in customs tariffs.

2. When, for a given product obtained, a percentage rule limits in Lists A and B the value of the materials and parts which can be used, the total value of these materials and parts, whether or not they have changed heading in the course of the working, processing or assembly within the limits and under the conditions laid down in each of those two lists, may not exceed, in relation to the value of the product obtained, the value corresponding either to the common rate, if the rates are identical in both lists, or to the higher of the two if they are different.

3. For the purpose of implementing Article 1 (1) (b) and (2) (b), the following shall always be considered as insufficient working or processing to confer the status of originating product, whether or not there is a change of heading:

(a) operations to ensure the preservation of merchandise in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);

(b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up;

(c) (i) changes of packaging and breaking up and assembly of consignments,

(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;

(d) affixing marks, labels or other like distinguishing signs on products or their packaging;

(e) simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in this Protocol to enable them to be considered as originating;

(f) simple assembly of parts of articles to constitute a complete article;

(g) a combination of two or more operations specified in subparagraphs (a) to (f);

(h) slaughter of animals.

Article 4

Where Lists A and B referred to in Article 3 provide that goods obtained in Cyprus or in the Community shall be considered as originating therein only if the value of the products worked or processed does not exceed a given percentage of the value of the goods obtained, the values to be taken into consideration for determining such a percentage shall be:

- on the one hand,

as regards products the importation of which can be proved: their customs value at the time of importation,

as regards products of undetermined origin: the earliest ascertainable price paid for such products in the territory of the Contracting Party where manufacture takes place;

- and on the other hand,

the ex-works price of the goods obtained, less internal taxes refunded or refundable on exportation.

Article 5

1. For the purpose of implementing Article 1, originating products the transport of which is effected without their entering into territory other than that of the Contracting Parties are considered as transported directly from Cyprus to the Community or from the Community to Cyprus. However, goods originating in Cyprus or in the Community and constituting one single consignment which is not split up may be transported through territories other than those of the Contracting Parties with, should the occasion arise, transhipment or temporary warehousing in such territories, provided that the crossing of the latter territories is justified for geographical reasons, that the goods have remained under the surveillance of the customs authorities in the countries of transit or warehousing, that they have not been put on the markets of such countries nor been released for home use there and have not undergone operations other than unloading, reloading or any operation designed to maintain them in good condition.

2. Evidence that the conditions referred to in paragraph 1 have been fulfilled shall be supplied to the responsible customs authorities in the Community or in Cyprus by the production of:

(a) a through bill of lading issued in the exporting country covering the passage through the country of transit; or

(b) a certificate issued by the customs authorities of the country of transit:

- giving an exact description of the goods,

- stating the dates of unloading and reloading of the goods or of their embarkation or disembarkation, identifying the ships used,

- certifying the conditions under which the goods remained in the transit country;

(c) or failing these, any substantiating documents.

TITLE II

Arrangements for administrative cooperation

Article 6

1. Evidence of the originating status of products, within the meaning of this Protocol, is given by a movement certificate EUR.1, a specimen of which is given in Annex V to this Protocol.

However, evidence of the originating status of products, within the meaning of this Protocol, which form the subject of postal consignments (including parcels), provided that they consist onlv of originating products and that the value does not exceed 1000 units of account per consignment, may be given by a form EUR.2, a specimen of which is given in Annex VI to this Protocol.

The unit of account (u.a.) has a value of 0.88867088 gram of fine gold. Should the unit of account be changed, the Contracting Parties shall make contact with each other at the level of the Association Council to redefine the value in terms of gold.

2. Without prejudice to Article 3 (3), where, at the request of the person declaring the goods at the customs, a dismantled or non-assembled article falling within Chapter 84 or 85 of the Brussels Nomenclature is imported by instalments on the conditions laid down by the competent authorities, it shall be considered to be a single article and a movement certificate may be submitted for the whole article upon importation of the first instalment.

3. 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 are not separately invoiced are regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article. 7

1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting State when the goods to which it relates are exported. It shall be made available to the exporter as soon as actual exportation has been effected or ensured.

2. In exceptional circumstances a movement certificate EUR.1 may also be issued after the exportation of the goods to which it relates if it was not issued at the time of exportation because of errors, involuntary omissions or special circumstances. In this case, the certificate shall bear a special reference to the conditions in which it was issued.

3. A movement certificate EUR.1 shall be issued only where application has been made in writing by the exporter. Such application shall be made on a form, a specimen of which is given in Annex V to this Protocol, which shall be completed in accordance with this Protocol.

4. A movement certificate EUR.1 may be issued only where it can serve as the documentary evidence required for the purpose of implementing the Agreement.

5. Applications for movement certificates EUR.1 must be preserved for at least two years by the customs authorities of the exporting State.

Article 8

1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting State, if the goods can be considered "originating products" within the meaning of this Protocol.

2. For the purpose of verifying whether the conditions stated in paragraph 1 have been met, the customs authorities shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.

3. It shall be the responsibility of the customs authorities of the exporting State to ensure that the forms referred to in Article 9 are duly completed. In particular, they shall check whether the space reserved for the description of the goods has been completed in such a manner as to exclude all possibility of fraudulent additions. To this end, the description of the goods must be indicated without leaving any blank lines. Where the space is not completely filled a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

4. The date of issue of the movement certificate must be indicated in the part of the certificate reserved for the customs authorities.

Article 9

Movement certificates EUR.1 shall be made out on the form of which a specimen is given in Annex V to this Protocol. This form shall be printed in one or more of the languages in which the Agreement is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State; if they are handwritten, they shall be completed in ink and in capital letters.

Each certificate shall measure 210 × 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length shall be allowed. The paper used must be white writing paper, sized, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case, each certificate must include a reference to such approval. Each certificate 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.

Article 10

1. Under the responsibility of the exporter, he or his authorized representative shall request the issue of a movement certificate EUR.1.

2. The exporter or his representative shall submit with his request any appropriate supporting document proving that the goods to be exported arc-such as to qualify for the issue of a movement certificate EUR.1.

Article 11

A movement certificate EUR.1 must be submitted, within five months of the date of issue by the customs authorities of the exporting State, to the customs authorities of the importing State where the goods are entered.

Arlicle 12

Movement certificates EUR.1 shall be submitted to customs authorities of the importing State, in accordance with the procedures laid down by that State. The said authorities may require a translation of a certificate. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the goods meet the conditions required for the implemenation of the Agreement.

Article 13

1. A movement certificate EUR.1 which is submitted to the customs authorities of the importing State after the final date for presentation specified in Article 11 may be accepted for the purpose of applying preferential treatment, where the failure to submit the certificate by the final date set is due to reasons of force majeure or exceptional circumstances.

2. In other cases of belated presentation, the customs authorities of the importing State may accept the certificates where the goods have been submitted to them before the said final date.

Article 14

The discovery of slight discrepancies between the statements made in the movement certificate EUR.1 and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the goods shall not ipso facto render the certificate null and void if it is duly established that the certificate does correspond to the goods submitted.

Article 15

It shall always be possible to replace one or more movement certificates EUR.1 by one or more other movement certificates EUR.1 provided that this is done at the customs office where the goods are located.

Article 16

Form EUR.2, a specimen of which is given in Annex VI, shall be completed by the exporter or, under his responsibility, by his authorized representative. It shall be made out in one of the languages in which the Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting State. If it is handwritten it must be completed in ink and in capital letters. If the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of the concept of "originating products" the exporter may refer to this check in the "Remarks" box of form EUR.2.

Form EUR.2 shall measure 210 × 148 mm. A tolerance of up to plus 8 mm or minus 5 mm in the length shall be allowed. The paper used shall be white writing paper, sized, not containing mechanical pulp and weighing not less than 64 g/m2.

The exporting States may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case each form must include a reference to such approval. In addition, the form must bear the distinctive sign attributed to the approved printer and a serial number, either printed or not, by which it can be identified.

A form EUR.2 shall be completed for each postal consignment.

These provisions do not exempt exporters from complying with any other formalities required by customs or postal regulations.

Article 17

1. Goods sent as small packages to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the production of a movement certificate EUR.l or the completion of a form EUR.2, provided that such goods are not imported by way of trade and have been declared as meeting the conditions required for the application of these provisions, and where there is no doubt as to the veracity of such declaration.

2. Importations which are occasional and consist solely of goods for the personal use of the recipients or travellers or their families shall not be considered as importations by way of trade if it is evident from the nature and quantity of the goods that no commercial purpose is in view. Furthermore, the total value of these goods must not exceed 60 units of account in the case of small packages or 200 units of account in the case of the contents of travellers' personal luggage.

Article 18

1. Goods sent from the Community or from Cyprus for exhibition in another country and sold after the exhibition for importation into Cyprus or into the Community shall benefit on importation from the provisions of the Agreement on condition that the goods meet the requirements of this Protocol entitling them to be recognized as originating in the Community or in Cyprus and provided that it is shown to the satisfaction of the customs authorities that:

(a) an exporter has consigned these goods from the Community or from Cyprus to the country in which the exhibition is held and has exhibited them there;

(b) the goods have been sold or otherwise disposed of by that exporter to someone in Cyprus or in the Community;

(c) the goods have been consigned during the exhibition or immediately thereafter to Cyprus or to the Community in the state in which they were sent for exhibition;

(d) the goods have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2. A movement certificate EUR.1 must be produced to the customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the goods and 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 organized for private purposes in shops or business premises with a view to the sale of foreign goods, and during which the goods remain under customs control.

Article 19

1. When a certificate is issued within the meaning of Article 7 (2) of this Protocol after the goods to which it relates have actually been exported, the exporter must in the application referred to in Article 7 (3) of this Protocol:

- indicate the place and date of exportation of the goods to which the certificate relates,

- certify that no movement certificate EUR.1 was issued at the time of exportation of the goods in question, and state the reasons.

2. 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.

Certificates issued retrospectively must be endorsed with one of the following phrases: "NACHTRÄGLICH AUSGESTELLT", "DÉLIVRÉ A POSTERIORI", "RILASCIATO A POSTERIORI", "AFGEGEVEN A POSTERIORI", "ISSUED RETROSPECTIVELY", "UDSTEDT EFTERFØLGENDE".

Article 20

In the event of the 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 in their possession. The duplicate issued in this way must he endorsed with one of the following words: "DUPLIKAT", "DUPLICATA", "DUPLICATO", "DUPICAAT", "DUPLICATE".

The duplicate, on which the date of the original movement certificate must be reproduced, shall take effect on that date.

Article 21

Cyprus and the Community shall take all necessary steps to ensure that goods traded under cover of a movement certificate EUR.1 which in the course of transport use a free zone situated in their territory are not replaced by other goods and that they do not undergo handling other than normal operations designed to prevent their deterioration.

Article 22

In order to ensure the proper application of this title, Cyprus and the Community shall assist each other, through their respective customs administrations, in checking the authenticity of movement certificates EUR.1 and the accuracy of the information concerning the actual origin of the products concerned and the declarations by exporters on forms EUR.2.

Article 23

Penalties shall be imposed on any person who, in order to enable goods to be accepted as eligible for preferential treatment, draws up or causes to be drawn up either a document which contains incorrect particulars for the purpose of obtaining a movement certificate EUR.1 or a form EUR.2 containing in correct particulars.

Article 24

1. Subsequent verification of movement certificates EUR.1 and of forms EUR.2 shall be carried out at random or whenever the customs authorities of the importing State have reasonable doubt as to the authenticity of the document or the accuracy of the information regarding the true origin of the goods in question.

2. For the purpose of implementing paragraph 1, the customs authorities of the importing State shall return the movement certificate EUR.1 or the form EUR.2, or a photocopy thereof, to the customs authorities of the exporting State, giving, where appropriate, the reasons of form or substance for an inquiry. The invoice, if .it has been submitted, or a copy thereof shall be attached to the form EUR.2 and the customs authorities shall forward any information that has been obtained suggesting that the particulars given on the said certificate or the said form are inaccurate.

If the customs authorities of the importing State decide to suspend implementation of Title I of the Agreement while awaiting the results of the verification, they shall offer to release the goods to the importer subject to any precautionary measures judged necessary.

3. The customs authorities of the importing State shall be informed of the results of the verification as quickly as possible. These results must be such as to make it possible to determine whether the disputed movement certificate EUR.1 or form EUR.2 applies to the goods actually exported, and whether these goods can, in fact, qualify for the application of the preferential arrangements.

If such disputes cannot be settled between the customs authorities of the importing State and those of the exporting State, or if they raise a question as to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation Committee.

In all cases the settlement of disputes between the importer and the customs authorities of the importing State shall be under the legislation of the importing State.

Article 25

The Association Council may decide to amend the provisions of this Protocol.

Article 26

1. The Community and Cyprus shall take any measures necessary to enable movement certificates EUR.1 as well as forms EUR.2 to be submitted, in accordance with Articles 11 and 12 of this Protocol, from the day on which it enters into force.

2. The certificates of type A.CY.1 as well as forms A.CY.2 may be used until stocks are exhausted and at the latest up to and including 30 June 1978 under the conditions laid down by this Protocol.

3. The movement certificates EUR.1 and the forms EUR.2 printed in the Member States before the date of the entry into force of this Protocol which do not conform to the models in Annexes V and VI to this Protocol may continue to be used until stocks are exhausted, under the conditions laid down by this Protocol.

Article 27

The Community and Cyprus shall each take the steps necessary to implement this Protocol.

Article 28

The Annexes to this Protocol shall form an integral part thereof.

Article 29

Those products accompanied by a movement certificate A.CY.1 issued under the provisions previously in force concerning origin shall be considered as originating products, within the meaning of this Protocol, provided that the said certificate was issued before the entry into force of this Protocol.

Article 30

The endorsements referred to in Articles 19 and 20 shall be inserted in the "Remarks" box of the certificate.

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ANNEX I

EXPLANATORY NOTES

Note 1 — Articles 1 and 2:

The terms "the Community" and "Cyprus" shall also cover the territorial waters of the Member States of the Community and of Cyprus respectively.

Vessels operating on the high seas, including factory ships, on which fish caught is worked or processed, shall be considered as part of the territory of the State to which they belong provided that they satisfy the conditions set out in Explanatory Note 5.

Note 2 — Article 1:

In order to determine whether goods originate in the Community or in Cyprus it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such goods originate in third countries or not.

Note 3 — Article 3 (1) and (2) and Article 4:

The percentage rule constitutes, where the product obtained appears in List A, a criterion additional to that of change of heading for any non-originating product used.

Note 4 — Article 1:

Packing shall be considered as forming a whole with the goods contained therein. This provision, however, shall not apply to packing which is not of the normal type for the article packed, and which has intrinsic utilization value, and is of a durable nature, apart from its function as packing.

Note 5 — Article 2 (f):

The term "their vessels" shall apply only to vessels:

- which are registered or recorded in a Member State or in Cyprus,

- which sail under the flag of a Member State or of Cyprus,

- at least 50 % of which are owned by nationals of the Member States and Cyprus or by a company which has its head office in a Member State or in Cyprus, of which the manager, managers, chairman of the board, and the majority of the members of such board are nationals of the Member States or Cyprus and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to the Member States or Cyprus or to public bodies or nationals of the Member States or of Cyprus,

- of which the captain and officers are all nationals of the Member States or of Cyprus,

- of which at least 75 % of the crew are nationals of the Member States or of Cyprus.

Note 6 — Article 4:

"Ex-works price" shall mean the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the products used in manufacture.

"Customs value" shall be understood as meaning the customs value laid down in the Convention concerning the valuation of goods for customs purposes signed in Brussels on 15 December 1950.

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ANNEX II

LIST A

List of working or processing operations which result in a change of tariff heading without conferring the status of "originating products" on the products undergoing such operations, or conferring this status only subject to certain conditions

Products obtained | Working or processing that does not confer the status of originating products | Working or processing that confers the status of originating products when the following conditions are met |

CCT heading No | Description |

02.06 | Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked | Salting, placing in brine, drying or smoking of meat and edible meat offals of heading Nos 02.01 and 02.04 | |

03.02 | Fish, dried, salted or in brine, smoked fish, whether or not cooked before or during the smoking process | Drying, salting, placing in brine; smoking of fish, whether cooked or not | |

04.02 | Milk and cream, preserved, concentrated or sweetened | Preserving, concentrating, or adding sugar to milk or cream of heading No 04.01 | |

04.03 | Butter | Manufacture from milk or cream | |

04.04 | Cheese and curd | Manufacture from products of heading Nos 04.01, 04.02 and 04.03 | |

07.02 | Vegetables (whether or not cooked), preserved by freezing | Freezing of vegetables | |

07.03 | Vegetables, provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consumption | Placing in brine or in other solutions of vegetables of heading No 07.01 | |

07.04 | Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared | Drying, dehydration, evaporation cutting, grinding, powdering of vegetables of heading Nos 07.01 to 07.03 | |

08.10 | Fruit (whether or not cooked), preserved by freezing, not containing added sugar | Freezing of fruit | |

08.11 | Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption | Placing in brine or in other solutions of fruit of heading Nos 08.01 to 08.09 | |

08.12 | Fruit, dried, other than that falling within heading No 08.01, 08.02, 08.03, 08.04 or 08.05 | Drying of fruit | |

11.01 | Cereal flours | Manufacture from cereals | |

11.02 | Cereal groats and cereal meal; other worked cereal grains (for example, rolled, flaked, polished, pearled or kibbled, but not further prepared), except husked, glazed, polished or broken rice; germ of cereals, whole, rolled, flaked or ground | Manufacture from cereals | |

11.03 | Flours of the leguminous vegetables falling within heading No 07.05 | Manufacture from dried leguminous vegetables | |

11.04 | Flours of the fruits falling within any heading in Chapter 8 | Manufacture from fruits of Chapter 8 | |

11.05 | Flour, meal and flakes of potato | Manufacture from potatoes | |

11.06 | Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers falling within heading No 07.06 | Manufacture from products of heading No 07.06 | |

11.07 | Malt, roasted or not | Manufacture from cereals | |

11.08 | Starches; inulin | Manufacture from cereals of Chapter 10, or from potatoes or other products of Chapter 7 | |

11.09 | Wheat gluten, whether or not dried | Manufacture from wheat or wheat flours | |

15.01 | Lard, other pig fat and poultry fat, rendered or solvent-extracted | Manufacture from products of heading No 02.05 | |

15.02 | Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted fats (including "premier jus") obtained from those unrendered fats | Manufacture from products of heading Nos 02.01 and 02.06 | |

15.04 | Fats and oils, of fish and marine mammals, whether or not refined | Manufacture from fish or marine mammals caught by fishing vessels of third countries | |

15.06 | Other animal oils and fats (including neat's-foot oil and fats from bones or waste) | Manufacture from products of Chapter 2 | |

ex 15.07 | Fixed vegetable oils, fluid or solid, crude, refined or purified, but not including Chinawood oil, myrtle-wax, Japan wax or oil of tung nuts, oleococca seeds or oiticia seeds; also not including oils of a kind used in machinery or mechanical appliances or for industrial purposes other than the manufacture of edible products | Manufacture from products of Chapters 7 and 12 | |

16.01 | Sausages and the like, of meat, meat offal or animal blood | Manufacture from products of Chapter 2 | |

16.02 | Other prepared or preserved meat or meat offal | Manufacture from products of Chapter 2 | |

16.04 | Prepared or preserved fish, including caviar and caviar substitutes | Manufacture from products of Chapter 3 | |

16.05 | Crustaceans and molluscs, prepared or preserved | Manufacture from products of Chapter 3 | |

17.02 | Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel | Manufacture from any product | |

17.04 | Sugar confectionery, not containing cocoa | Manufacture from other products of Chapter 17 the value of which exceeds 30% of the value of the finished product | |

17.05 | Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion | Manufacture from other products of Chapter 17 the value of which exceeds 30% of the value of the finished product | |

18.06 | Chocolate and other food preparations containing cocoa | Manufacture from products of Chapter 17 the value of which exceeds 30% of the value of the finished product | |

19.01 | Malt extract | Manufacture from products of heading No 11.07 | |

19.02 | Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50% by weight of cocoa | Manufacture from cereals and derivatives thereof, meat and milk, or in which the value of products of Chapter 17 used exceeds 30% of the value of the finished product | |

19.03 | Macaroni, spaghetti and similar products | | Manufacture from durum wheat |

19.04 | Tapioca and sago; tapioca and sago substitutes from potato or other starches | Manufacture from potato starch | |

19.05 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, cornflakes and similar products) | Manufacture from any product other than of Chapter 17 [1] or in which the value of the products of Chapter 17 used exceeds 30% of the value of the finished product | |

19.06 | Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper, and similar products | Manufacture from products of Chapter 11 | |

19.07 | Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit | Manufacture from products of Chapter 11 | |

19.08 | Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion | Manufacture from products of Chapter 11 | |

20.01 | Vegetables and fruit prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard | Preserving vegetables, fresh or frozen or preserved temporarily or preserved in vinegar | |

20.02 | Vegetables prepared or preserved otherwise than by vinegar or acetic acid | Preserving vegetables fresh or frozen | |

20.03 | Fruit preserved by freezing, containing added sugar | Manufacture from products of Chapter 17 of which the value exceeds 30% of the value of the finished product | |

20.04 | Fruits, fruit-peel and parts of plants, preserved by sugar (drained, glace or crystallized) | Manufacture from products of Chapter 17 of which the value exceeds 30% of the value of the finished product | |

ex 20.05 | Jams, fruit jellies, marmalades, fruit purees and fruit pastes, being cooked preparations, containing added sugar | Manufacture from products of Chapter 17 of which the value exceeds 30% of the value of the finished product | |

20.06 | Fruit otherwise prepared or preserved whether or not containing added sugar or spirit: | | |

20.06 (cont'd) | A.Nuts | | Manufacture, without added sugar or spirit, in which the value of the constituent "originating products" of heading Nos 08.01, 08.05 and 12.01, represents at least 60 % of the value of the manufactured product |

B.Other fruits | Manufactured from products of Chapter 17 of which the value exceeds 30% of the value of the finished product | |

ex 20.07 | Fruit juices (including grape must), whether or not containing added sugar, but unfermented and not containing spirit | Manufacture from products of Chapter 17 of which the value exceeds 30% of the value of the finished product | |

ex 21.01 | Roasted chicory and extracts thereof | Manufacture from chicory roots, fresh or dried | |

21.05 | Soups and broths in liquid, solid or powder forms; homogenized food preparations | Manufacture from products of heading No 20.02 | |

22.02 | Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20.07 | Manufacture from fruit juices [2] or in which the value of products of Chapter 17 used exceeds 30 % of the value of the finished product | |

22.06 | Vermouths, and other wines of fresh grapes flavoured with aromatic extracts | Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 | |

22.08 | Ethyl alcohol or neutral spirits, undenatured, of a strength of 80o or higher, denatured spirits (including ethyl alcohol and neutral spirits) of any strength | Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 | |

22.09 | Spirits (other than those of heading No 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as "concentrated extracts") for thc manufacture of beverages | Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 | |

22.10 | Vinegar and substitutes for vinegar | Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 | |

ex 23.03 | Residues from the manufacture of maize starch (excluding concentrated steeping liquours), of a protein content, calculated on the dry product, exceeding 40% by weight | Manufacture from maize or maize flour | |

23.04 | Oil cake and other residues (except dregs) resulting from the extraction of vegetable oils | Manufacture from various products | |

23.07 | Sweetened forage; other preparations of a kind used in animal feeding | Manufacture from cereals and derived products, meat, milk, sugar and molasses | |

ex 24.02 | Cigarettes, cigars, smoking tobacco | | Manufacture from products of heading No 24.01 of which at least 70 % by quantity are "originating products" |

ex 28.38 | Aluminium sulphate | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

30.03 | Medicaments (including veterinary medicaments) | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

31.05 | Other fertilizers; goods of the present Chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding 10 kg | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

32.06 | Colour lakes | Manufacture from materials of heading No 32.04 or 32.05 [3] | |

32.07 | Other colouring matter; inorganic products of a kind used as luminophores | Mixing of oxides or salts of Chapter 28 with extenders such as barium sulphate, chalk, barium carbonate and satin white [3] | |

33.05 | Aqueous distillate and aqueous solutions of essential oils, including such products suitable for medicinal uses | Manufacture from products of heading No 33.01 [3] | |

35.05 | Dextrins and dextrin glues; soluble or roasted starches; starch glues | | Manufacture from maize or potatoes |

37.01 | Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or cloth | Manufacture from products of heading No 37.02 [3] | |

37.02 | Film in rolls, sensitized, unexposed, perforated or not | Manufacture from products of heading No 37.01 [3] | |

37.04 | Sensitized plates and film, exposed but not developed, negative or positive | Manufacture from products of heading No 37.01 or 37.02 [3] | |

38.11 | Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (for example, sulphur-treated bands, wicks and candles, fly-papers) | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

38.12 | Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

38.13 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

ex 38.14 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils, excluding prepared additives for lubricants | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

38.15 | Prepared rubber accelerators | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

38.17 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

38.18 | Composite solvents and thinners for varnishes and similar products | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

ex 38.19 | Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included, excluding Fusel oil and Dippel's oil;Naphthenic acids and their non-watter-soluble salts, esters of naphthenic acids;Sulphonaphthenic acids and their non-water-soluble salts; esters of sulphonaphthenic acids ;Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines, thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts;Mixed alkylbenzenes and mixed alkylnaphthalenes ;Ion exchangers ;Catalysts ;Getters for vacuum tubes ;Refractory cements or mortars and similar preparations ;Alkaline iron oxide for the purification of gas ;Carbon (excluding that in artificial graphite of heading No 38.01) of metallo-graphite or other compounds, in the form of small plates, bars or other semi-manufacturesSorbitol other than sorbitol of heading No 29.04 | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

ex 39.02 | Polymerization products | | Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product |

39.07 | Articles of materials of the kinds described in heading Nos 39.01 to 39.06 | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

40.05 | Plates, sheets and strip, of unvulcanized natural or synthetic rubber, other than smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of unvulcanized natural or synthetic rubber compounded ready for vulcanization; unvulcanized natural or synthetic rubber, compounded before or after coagulation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil), in any form, of a kind known as masterbatch | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

41.08 | Patent leather and imitation patent leather; metallized leather | | Varnishing or metallizing of leather of heading Nos 41.02 to 41.07 (other than skin leather of crossed Indian sheep and of Indian goat or kid, not further prepared than vegetable tanned, or if otherwise prepared obviously unsuitable for immediate use in the manufacture of leather articles) in which the value of the skin leather used does not exceed 50% of the value of the finished product |

43.03 | Articles of furskin | Making up from furskin in plates, crosses and similar forms (heading No ex 43.02) [3] | |

44.21 | Complete wooden packing cases, boxes, crates, drums and similar packings | | Manufacture from boards not cut to size |

45.03 | Articles of natural cork | | Manufacture from products of heading No 45.01 |

48.06 | Paper and paperboard, ruled, lined or squared, but not otherwise printed, in rolls or sheets | | Manufacture from paper pulp |

48.14 | Writing blocks, envelopes, letter cards, plain postcards, correspondence cards; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing only an assortment of paper stationery | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

48.15 | Other paper and paperboard, cut to size or shape | | Manufacture from paper pulp |

48.16 | Boxes, bags and other packing containers, of paper or paperboard | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

49.09 | Picture postcards, Christmas and other picture greeting cards, printed by any process, with or without trimmings | Manufacture from products of heading No 49.11 | |

49.10 | Calendars of any kind, of paper or paperboard, including calendar blocks | Manufacture from products of heading No 49.11 | |

50.04 [4] | Silk yarn, other than yarn of noil or other waste silk, not put up for retail sale | | Manufacture from products other than those of heading No 50.04 |

50.05 [4] | Yarn spun from silk waste other than noil, not put up for retail sale | | Manufacture from products of heading No 50.03 |

50.06 [4] | Yarn spun from noil silk, not put up for retail sale | | Manufacture from products of heading No 50.03 |

50.07 [4] | Silk yarn and yarn spun from noil or other waste silk, put up for retail sale | | Manufacture from products of heading Nos 50.01 to 50.03 |

ex 50.08 [4] | Imitation catgut of silk | | Manufacture from products of heading No 50.01 or from products of heading No 50.03 neither carded nor combed |

50.09 [5] | Woven fabrics of silk or of waste silk other than noil | | Manufacture from products of heading No 50.02 or 50.03 |

50.10 [5] | Woven fabrics of noil silk | | Manufacture from products of heading No 50.02 or 50.03 |

51.01 [6] | Yarn of man-made fibres (continuous), not put up for retail sale | | Manufacture from chemical products or textile pulp |

51.02 [6] | Monofil, strip (artificial straw and the like) and imitation catgut, of man-made fibre materials | | Manufacture from chemical products or textile pulp |

51.03 [6] | Yarn of man-made fibres (continuous), put up for retail sale | | Manufacture from chemical products or textile pulp |

51.04 [5] | Woven fabrics of man-made fibres (continuous), including woven fabrics of monofil or strip of heading No 51.01 or 51.02 | | Manufacture from chemical products or textile pulp |

52.01 [6] | Metallized yarn, being textile yarn spun with metal or covered with metal by any process | | Manufacture from chemical products, from textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste, neither carded nor combed |

52.02 [5] | Woven fabrics of metal thread or of metallized yarn, of a kind used in articles of apparel, as furnishing fabrics or the like | | Manufacture from chemical products, from textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste |

53.06 [6] | Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail sale | | Manufacture from products of heading No 53.01 or 53.03 |

53.07 [6] | Yarn of combed sheep's or lambs' wool (worsted yarn), not put up for retail sale | | Manufacture from products of heading No 53.01 or 53.03 |

53.08 [4] | Yarn of fine animal hair (carded or combed), not pur up for retail sale | | Manufacture from raw fine animal hair of heading No 53.02 |

53.09 [4] | Yarn of horsehair or of other coarse animal hair, not put up for retail sale | | Manufacture from raw coarse animal hair of heading No 53.02 or from raw horsehair of heading No 05.03 |

53.10 [4] | Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine or coarse), put up for retail sale | | Manufacture from materials of heading Nos 05.03 and 53.01 to 53.04 |

53.11 [5] | Woven fabrics of sheep's or lambs' wool or of fine animal hair | | Manufacture from materials of heading Nos 53.01 to 53.05 |

53.12 [5] | Woven fabrics of coarse animal hair other than horsehair | | Manufacture from products of heading Nos 53.02 to 53.05 |

53.13 [5] | Woven fabrics of horsehair | | Manufacture from horsehair of heading No 05.03 |

54.03 [4] | Flax or ramie yarn, not put up for retail sale | | Manufacture either from products of heading No 54.01 neither carded nor combed or from products of heading No 54.02 |

54.04 [4] | Flax or ramie yarn, put up for retail sale | | Manufacture from materials of heading No 54.01 or 54.02 |

54.05 [5] | Woven fabrics of flax or of ramie | | Manufacture from materials of heading No 54.01 or 54.02 |

55.05 [4] | Cotton yarn, not put up for retail sale | | Manufacture from materials of heading No 55.01 or 55.03 |

55.06 [4] | Cotton yarn, put up for retail sale | | Manufacture from materials of heading No 55.01 or 55.03 |

55.07 [5] | Cotton gauze | | Manufacture from materials of heading No 55.01, 55.03 or 55.04 |

55.08 [5] | Terry towelling and similar terry fabrics, of cotton | | Manufacture from materials of heading No 55.01, 55.03 or 55.04 |

55.09 [5] | Other woven fabrics of cotton | | Manufacture from materials of heading No 55.01, 55.03 or 55.04 |

56.01 | Man-made fibres (discontinuous), not carded, combed or otherwise prepared for spinning | | Manufacture from chemical products or textile pulp |

56.02 | Continuous filament tow for the manufacture of man-made fibres (discontinuous) | | Manufacture from chemical products or textile pulp |

56.03 | Waste (including yarn waste and pulled or garnetted rags) of man-made fibres (continuous or discontinuous), not carded, combed or otherwise prepared for spinning | | Manufacture from chemical products or textile pulp |

56.04 | Man-made fibres (discontinuous or waste), carded, combed or otherwise prepared for spinning | | Manufacture from chemical products or textile pulp |

56.05 [4] | Yarn of man-made fibres (discontinuous or waste), not put up for retail sale | | Manufacture from chemical products or textile pulp |

56.06 [4] | Yarn of man-made fibres (discontinuous or waste), put up for retail sale | | Manufacture from chemical products or textile pulp |

56.07 [5] | Woven fabrics of man-made fibres (discontinuous or waste) | | Manufacture from products of heading Nos 56.01 to 56.03 |

57.05 [4] | Yarn of true hemp | | Manufacture from raw true hemp |

57.06 [4] | Yarn of jute or of other textilebast fibres of heading No 57.03 | | Manufacture from raw jute, jute tow or from other raw textile bast fibres of heading No 57.03 |

57.07 [4] | Yarn of other vegetable textile fibres | | Manufacture from raw vegetable textile fibres of heading No 57.02 or 57.04 |

57.08 | Paper yarn | | Manufacture from products of Chapter 47, from chemical products, textile pulp or from natural textile fibres discontinuous man-made fibres or their waste, neither carded nor combed |

57.09 [5] | Woven fabrics of trur hemp | | Manufacture from products of heading No 57.01 |

57.10 [5] | Woven fabrics of jute or of other textile best fabrics of heading No 57.03 | | Manufacture from raw jute, jute tow or from other raw textile bast fibres of heading No 57.03 |

57.11 [5] | Woven fabrics of other vegetable textile fibres | | Manufacture from materials of heading No 57.02 or 57.04 or from coir yarn of heading No 57.07 |

57.12 | Woven fabrics of paper yarn | | Manufacture from paper, from chemical products, textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste |

58.01 [7] | Carpets, carpeting and rugs, knotted (made up or not) | | Manufacture from materials of heading Nos 50.01 to 50.03, 51.01, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 |

58.02 [7] | Other carpets. carpeting, rugs, mats and matting and "Kelem", "Schumacks" and "Kararnanie" rugs and rhe like (made up or not) | | Manufacture from materials of heading Nos 50.01 to 50.03, 51.01, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03, 57.01 to 57.04 or from coir yarn of heading No 57.07 |

58.04 [7] | Woven p'it. fabrics and chenille fabrics (orher than terry towelling or similar terry fabrics of cotton of heading No 55.08 and fabrics of heading No 58.05) | | Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03, 57.01 to 57.04 or from chemical products or textile pulp |

58.05 [7] | Narrow woven fabrics, and narrow fabrics (bolduc) consisting of warp without weft assembled by means of an adhesive, other than goods falling within heading No 58.06 | | Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 or from chemical products or textile pulp |

58.06 [7] | Woven labels, badges and the like, not embroidered, in the piece, in strips or cut to shape or size | | Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp |

58.07 [7] | Chenille yarn (including flock chenille yarn), gimped yarn (other than metallized yarn of heading No 52.01 and gimped horsehair yarn); braids and ornamental trimmings in the piece; tassels, pompons and the like | | Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp |

58.08 [7] | Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), plain | | Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp |

58.09 [7] | Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), figured; hand or mechanically made lace, in the piece, in strips or in motifs | | Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp |

58.10 | Embroidery, in the piece, in strips or in motifs | | Manufacture in which the value of the product used does not exceed 50 % of the value of finished product |

59.01 [7] | Wadding and articles of wadding; textile flock and dust and mill neps | | Manufacture either from natural fibres or from chemical products or textile pulp |

59.02 [7] | Felt and articles of felt, whether or not impregnated or coated | | Manufacture either from natural fibres or from chemical products or textile pulp |

ex 59.02 [7] | Needled felt, whether or not impregnated or coated | | Manufacture from fibre or continuous polypropylene filament of which the denomination of the filaments is less than eight denier and of which the value does not exceed 40% of the value of the finished product |

59.03 [7] | Bonded fibre fabrics, similar bonded yarn fabrics, and articles of such fabrics, whether or not impregnated or coated | | Manufacture either from natural fibres or from chemical products or textile pulp |

59.04 [7] | Twine, cordage, ropes and cables, plaited or not | | Manufacture either from natural fibres or from chemical products or textile pulp or from coir yarn of heading No 57.07 |

59.05 [7] | Nets and netting made of twine, cordage or rope, and made up fishing ritts of yarn, twine, cordage or rope | | Manufacture either from natural fibres or from chemical products or textile pulp or from coir yarn of heading No 57.07 |

59.06 [7] | Other articles made from yarn, twine, cordage, rope or cables, other than textile fabrics and articles made from such fabrics | | Manufacture either from natural fibres or from chemical products or textile pulp or from coir yarn of heading No 57.07 |

59.07 | Textile fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books and the like; tracing cloth; prepared painting canvas; buck ram and similar fabrics for hat foundations and similar uses | | Manufacture from yarn |

59.08 | Textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials | | Manufacture from yarn |

59.09 | Textile fabrics coated or impregnated with oil or preparations with a basis of drying oil | | Manufacture from yarn |

59.10 [7] | Linoleum and materia! s prepared on a textile base in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings, floor coverings consisting of a coating applied on a textile base, cut to shape or not | | Manufacture either from yarn or from textile fibres |

59.11 | Rubberized textile fabrics, other than rubberized knitted or crocheted goods | | Manufacture from yarn |

59.12 | Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery, studio backcloths or the like | | Manufacture from yarn |

59.13 [7] | Elastic fabrics and trimmings (other than knitted or crocheted goods) consisting of textile materials combined with rubber threads | | Manufacture from single yarn |

59.15 [7] | Textile hosepiping and similar tubing, with or without lining, armour or accessories of other materials | | Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 or from chemical products or textile pulp |

59.16 [7] | Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material | | Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 or from chemical products or textile pulp |

59.17 [7] | Textile fabrics and textile articles, of a kind commonly used in machinery or plant | | Manufacture from materials of heading Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 or from chemical products or textile pulp |

ex Chapter 60 [7] | Knitted and crocheted goods, excluding knitted or crocheted goods obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape) | | Manufacture from natural fibres, carded or combed, from materials of heading Nos 56.01 to 56.03, from chemical products or textile pulp |

ex 60.02 | Gloves, mittens and mitts, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape) | | Manufacture from yarn [8] |

ex 60.03 | Stockings, under stockings, socks, ankle-socks, sockettes and the like, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape) | | Manufacture from yarn [8] |

ex 60.04 | Under garments, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape) | | Manufacture from yarn [8] |

ex 60.05 | Outer garments and other articles, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape) | | Manufacture from yarn [8] |

ex 60.06 | Other articles, knitted or crocheted, elastic or rubberized (including elastic knee-caps and elastic stockings), obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape) | | Manufacture from yarn [8] |

61.01 | Men's and boys' outer garments | | Manufacture from yarn [8] [9] |

ex 61.01 | Fire resistant equipment of cloth covered by foil of aluminized polyester | | Manufacture from uncoated cloth of which the value does not exceed 40% of the value of the finished product [8] [9] |

ex 61.02 | Women's, girls' and infants' outer garments, not embroidered | | Manufacture from yarn [8] [9] |

ex 61.02 | Fire resistant equipment of cloth covered by foil of aluminized polyester | | Manufacture from uncoated cloth of which the value does not exceed 40% of the value of the finished product [8] [9] |

ex 61.02 | Women's, girls' and infants' outer garments, embroidered | | Manufacture from fabrics, not embroidered, the value of which does not exceed 40% of the value of the finished product [8] |

61.03 | Men's and boys' under garments, including collars, shirt fronts and cuffs | | Manufacture from yarn [8] [9] |

61.04 | Women's, girls' and infants' under garments | | Manufacture from yarn [8] [9] |

ex 61.05 | Handkerchiefs, not embroidered | | Manufacture from unbleached single yarn [8] [9] [10] |

ex 61.05 | Handkerchiefs, embroidered | | Manufacture from fabrics, not embroidered, the value of which does not exceed 40% of the value of the finished product [8] |

ex 61.06 | Shawls, scarves, mufflers, mantillas, veils and the like, not embroidered | | Manufacture from unbleached single yarn of natural textile fibres or discontinuous man-made fibres or their waste, or from chemical products or textile pulp [8] [9] |

ex 61.06 | Shawls, scarves, mufflers, mantillas, veils and the like, embroidered | | Manufacture from fabrics, not embroidered, the value of which does not exceed 40% of the value of the finished product [8] |

61.07 | Ties, bow ties and cravats | | Manufacture from yarn [8] [9] |

ex 61.08 | Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes and similar accessories and trimmings for women's and girls' garments, not embroidered | | Manufacture from yarn [8] [9] |

ex 61.08 | Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes and similar accessories and trimmings for women's and girls' garments, embroidered | | Manufacture from fabrics, not embroidered, the value of which does not exceed 40% of the value of the finished product [8] |

61.09 | Corsets, corset-belts, suspender-belts, brassières. braces, suspenders, garters and the like (including such articles of knitted or crocheted fabric), whether or not elastic | | Manufacture from yarn [8] [9] |

61.10 | Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or crocheted goods | | Manufacture from yarn [8] [9] |

ex 61.10 | Fire resistant equipment of cloth covered by foil of aluminized polyester | | Manufacture from uncoated cloth of which the value does not exceed 40% of the value of the finished product [8] [9] |

61.11 | Made up accessories for articles of apparel (for example, dress shields, shoulder and other pads, belts, muffs, sleeve protectors, pockets) | | Manufacture from yarn [8] [9] |

62.01 | Travelling rugs and blankets | | Manufacture from unbleached yarn of Chapters 50 to 56 [9] [10] |

ex 62.02 | Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles; not embroidered | | Manufacture from unbleached single yarn [9] [10] |

ex 62.02 | Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles; embroidered | | Manufacture from fabrics, not embroidered, the value of which does not exceed 40% of the value of the finished product |

62.03 | Sacks and bags, of a kind used for the packing of goods | | Manufacture from chemical products, textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste [9] [10] |

62.04 | Tarpaulins, sails, awnings, sun-blinds, tents and camping goods | | Manufacture from single unbleached yarn [9] [10] |

62.05 | Other made up textile articles (including dress patterns) | | Manufacture in which the value of the products used does not exceed 40% of the value of the finished product |

64.01 | Footwear with outer soles and uppers of rubber or artificial plastic material | Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal | |

64.02 | Footwear with outer soles of leather or composition leather; footwear (other than footwear falling within heading No 64.01) with outer soles of rubber or artificial plastic material | Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal | |

64.03 | Footwear with outer soles of wood or cork | Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal | |

64.04 | Footwear with outer soles of other materials | Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal | |

65.03 | Felt hats and other felt headgear, being headgear made from the felt hoods and plateaux falling within heading No 65.01, whether or not lined or trimmed | | Manufacture from textile fibres |

65.05 | Hats and other headgear (including hair nets),. knitted or crocheted, or made up from lace, felt or other textile fabric in the piece (but not from strips), whether or not lined or trimmed | | Manufacture either from yarn or from textile fibres |

66.01 | Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and garden and similar umbrellas) | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product |

ex 70.07 | Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved) whether or not surface ground or polished ; multiple-walled insulating glass | Manufacture from drawn, cast or rolled glass of heading Nos 70.04 to 70.06 | |

70.08 | Safety glass consisting of toughened or laminated glass, shaped or not | Manufacture from drawn, cast or rolled glass of heading Nos 70.04 to 70.06 | |

70.09 | Glass mirrors (including rear-view mirrors), unframed, framed or backed | Manufacture from drawn, cast or rolled glass of heading Nos 70.04 to 70.06 | |

71.15 | Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | | Manufacture in which the value of the products used does not exceed 50% of the value of the finished product [3] |

73.07 | Blooms, billets, slabs and sheet-bars (including tinplate bars) of iron or steel ; pieces roughly shaped by forging, of iron or steel | Manufacture from products of heading No 73.06 | |

73.08 | Iron or steel coils re-rolling | Manufacture from products of heading No 73.07 | |

73.09 | Universal plates of iron or steel | Manufacture from products of heading No 73.07 or 73.08 | |

73.10 | Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded, cold-forrned or cold-finished (including precision-made); hollow mining drill steel | Manufacture from products of heading No 73.07 | |

73.11 | Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements | Manufacture from products of heading Nos 73.07 to 73.10,73.12 or 73.13 | |

73.12 | Hoop and strip, of iron or st