COMMISSION REGULATION (EEC) No 343/92 of 22 January 1992 on the definition of the concept of originating products and methods of administrative cooperation applicable to imports into the Community of products originating in the Republics of Croatia and Slovenia and the Yugoslav Republics of Bosnia-Herzegovina and Macedonia

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community,

Having regard to Council Regulation (EEC) No 3567/91 of 2 December 1991 on the tariff arrangements applicable to imports into the Community of products originating in the Republics of Bosnia-Hercegovina, Croatia, Macedonia and Slovenia (1), and in particular Article 5 thereof,

Whereas, as regards the products referred to in the abovementioned Regulation, rules should be established to define the conditions in which they acquire the character of originating products, the mode of proof and the terms as to verification thereof, following the procedure laid down in Article 14 of Council Regulation (EEC) No 802/68 of 27 June 1968 concerning the common definition of the concept of the origin of goods (2),

Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Origin,

HAS ADOPTED THIS REGULATION

TITLE I

DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS

Article 1

Origin criterion

For the purpose of implementing the provisions concerning tariff preferences granted by the Community to certain products originating in the Republics of Croatia and Slovenia and the Yugoslav Republics of Bosnia-Herzegovina and Macedonia, hereinafter referred to as 'a beneficiary Republic', the following products shall be considered as:

(a) products originating in a beneficiary Republic:

(i) products wholly obtained in that beneficiary Republic;

(ii) products obtained in that beneficiary Republic, in the manufacture of which products other than those wholly obtained in that beneficiary Republic 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 Regulation, originate in the Community, provided they undergo, in the beneficiary Republic concerned, working or processing which exceeds the insufficient working or processing listed in Article 3 (3);

(b) products originating in the Community:

(i) products wholly obtained in the Community;

(ii) 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 Regulation, originate in a beneficiary Republic, provided they undergo, in the Community, working and processing which exceeds the insufficient working or processing listed in Article 3 (3).

Article 2

Wholly obtained products

1. The following shall be considered as wholly obtained either in the beneficiary Republic concerned or in the Community:

(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 the products specified in subparagraphs (a) to (i). 2. The term 'their vessels' in paragraph 1 (f) shall apply only to vessels:

- which are registered or recorded in a Member State or in the beneficiary Republic concerned,

- which sail under the flag of a Member State or of the beneficiary Republic concerned,

- which are owned to an extent of at least 50 % by nationals of the Member States and the beneficiary Republic or by a company with its head office in a Member State or in the beneficiary Republic of which the manager, managers, Chairman of the board of directors or of the supervisory board, and the majority of the members of such a board, are nationals of the Member States or the beneficiary Republic and of which, in addition in the case of partnerships or limited companies, at least half the capital belongs to the Member States or the beneficiary Republic or to public bodies or nationals of the Member States or of the beneficiary Republic,

- of which the captain and officers are all nationals of the Member States or of the beneficiary Republic concerned,

- of which at least 75 % of the crew are nationals of the Member States or of the beneficiary Republic concerned.

3. The terms 'the Community' and 'the beneficiary Republic' shall also cover their territorial waters. Sea-going vessels, including factory ships, on which the fish caught is worked or processed, shall be considered as part of the territory of the State or Republic to which they belong, provided that they satisfy the conditions set out in paragraph 2.

Article 3

Sufficiently processed products

1. For the purposes of Article 1, non-originating materials are considered to be sufficiently worked or processed when the product obtained is classified in a heading which is different from those in which all the non-originating materials used in its manufacture are classified, subject to the provisions of paragraphs 2 and 3.

The expressions 'chapters' and 'headings' used in this Regulation shall mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the harmonized commodity description and coding system (hereinafter referred to as the 'harmonized system' or 'HS').

The expression 'classified' shall refer to the classification of a product or material under a particular heading.

2. For a product mentioned in columns 1 and 2 of the list in Annex II, the conditions set out in column 3 for the product concerned must be fulfilled instead of the rule in paragraph 1.

(a) Where in the list in Annex II a percentage rule is applied in determining the originating status of a product obtained in the Community or a beneficiary Republic, the value added by the working or processing shall correspond to the ex-works price of the product obtained, less the customs value of third-country materials imported into the territory concerned.

(b) The term 'value' in the list in Annex II shall mean the customs value at the time of the import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the territory concerned.

Where the value of the originating materials used needs to be established, the first subparagraph of (b) shall be applied mutatis mutandis.

(c) The term 'ex-works price' in the list in Annex II shall mean the price paid for the product obtained to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used in manufacture, minus any internal taxes which are, or may be, repaid when the product obtained is exported.

(d) 'Customs value' shall be understood as meaning the value determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade, established in Geneva on 12 April 1979.

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

(a) operations to ensure the preservation of products 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 and 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 Regulation to enable them to be considered as originating either in the beneficiary Republic concerned or in the Community;

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

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

(h) slaughter of animals.

Article 4

Neutral elements

In order to determine whether goods originate in a beneficiary Republic or in the Community it shall not be necessary to establish whether the electrical power, fuel, plant and equipment, and machines and tools used to obtain such goods or whether any materials or products used in the course of production which do not enter and which were not intended to enter into the final composition of the goods originate in third countries or not.

Article 5

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or are not separately invoiced are regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 6

Sets

Sets, as defined in general rule 3 of the harmonized system, shall be regarded as originating when all component articles are originating products. Nevertheless, when a set is composed of originating and non-originating articles the set as a whole shall be regarded as originating provided that the value of the non-originating articles does not exceed 15 % of the ex-works price of the set.

Article 7

Direct transport

1. The preferential treatment applies only to originating products or materials which are transported between the territory of the Community and that of the beneficiary Republic concerned without entering any other territory. However, goods originating in the beneficiary Republic or in the Community and constituting one single consignment which is not split up may be transported through territory other than that of the Community and the beneficiary Republic concerned with, should the occasion arise, transhipment or temporary warehousing in such territory, provided that the goods have remained under the surveillance of the customs authorities in the country of transit or of warehousing and that they have not undergone operations other than unloading, reloading or any operation designed to preserve 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 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.

Article 8

Territorial requirement

The conditions set out in this Title relative to the acquisition of originating status must be fulfilled without interruption in the Community or the beneficiary Republic concerned.

If originating goods exported from the Community or the beneficiary Republic to another country are returned, they must be considered as non-originating unless it can be demonstrated to the satisfaction of the customs authorities that:

- the goods returned are the same goods as those exported, and

- they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

TITLE II

PROOF OF ORIGIN

Article 9

Movement certificate EUR.1

Evidence of originating status of products, within the meaning of this Regulation, shall be given by a movement certificate EUR.1, a specimen of which appears in Annex III to this Regulation.

Article 10

Procedure for the issue of certificates

1. A movement certificate EUR.1 shall be issued only on application having been made in writing by the exporter or, under the exporter's responsiblity, his authorized representative. Such application shall be made on a form, a specimen of which appears in Annex III, which shall be completed in accordance with this Regulation.

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

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

He shall undertake to submit, at the request of the appropriate authorities, any supplementary evidence they may require for the purpose of establishing the correctness of the originating status of the products eligible for preferential treatment and shall undertake to agree to any inspection of his accounts and to any check on the processes of the obtaining of the above products carried out by the said authorities.

Exporters must keep for at least two years the supporting documents referred to in this paragraph.

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

4. The movement certificate EUR.1 shall be issued by the customs authorities of the exporting Member State or beneficiary Republic, if the goods can be considered originating products within the meaning of this Regulation.

5. In cases where the goods are considered originating products within the meaning of Article 1 (a) (ii), last sentence, or (b) (ii), last sentence, the movement certificates EUR.1 shall be issued subject to the presentation of the proof of origin previously issued or made out. This proof of origin must be kept for at least two years by the customs authorities of the exporting Member State of beneficiary Republic.

6. Since the movement certificate EUR.1 constitutes the documentary evidence for the application of the tariff preferences, it shall be the responsibility of the customs authorities of the exporting Member State or beneficiary Republic to take any steps necessary to verify the origin of the goods and to check the other statements on the certificate.

7. For the purpose of verifying whether the conditions stated in paragraphs 4 and 5 have been met, the customs authorities of the exporting Member State or beneficiary Republic shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.

8. It shall be the responsibility of the customs authorities of the exporting Member State or beneficiary Republic 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 products has been completed in such a manner as to exclude all possibility of fraudulent additions. To this end, the description of the products 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.

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

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

11. In the case of the Republics of Bosnia-Hercegovina and Macedonia, references to 'the customs authorities' in this and following Articles shall be understood to refer to the Chambers of Economy, as long as the Chambers of Economy in those Republics carry out the functions concerned.

Article 11

Issue of EUR.1 retrospectively

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

2. For the implementation of paragraph 1, the exporter must in the application:

- indicate the place and date of export of the products to which the certificate relates,

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

3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.

4. Certificates issued retrospectively must be endorsed with one of the following phrases:

- EXPEDIDO A POSTERIORI

- UDSTEDT EFTERFOELGENDE

- NACHTRAEGLICH AUSGESTELLT

- AAÊAEÏÈAAÍ AAÊ ÔÙÍ ÕÓÔAAÑÙÍ

- ISSUED RETROSPECTIVELY

- DÉLIVRÉ A POSTERIORI

- RILASCIATO A POSTERIORI

- AFGEGEVEN A POSTERIORI

- EMITIDO A POSTERIORI.

5. The endorsement referred to in paragraph 4 shall be inserted in the 'Remarks' box on the movement certificate EUR.1.

Article 12

Issue of a duplicate EUR.1

1. 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.

2. The duplicate issued in this way must be endorsed with one of the following words:

- DUPLICADO

- DUPLIKAT

- ÁÍÔÉÃÑÁOEÏ

- DUPLICATE

- DUPLICATA

- DUPLICATO

- DUPLICAAT

- SEGUNDA VIA.

3. The endorsement referred to in paragraph 2 shall be inserted in the 'Remarks' box on the movement certificate EUR.1.

4. The duplicate, which must bear the date of issue of the original EUR.1 certificate, shall take effect a from that date.

Article 13

Replacement of certificates

It shall at any time 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 14

Validity of movement certificates EUR.1

1. A movement certificate EUR.1 which is submitted within five months of the date of issue by the customs authorities of the exporting Member State or beneficiary Republic, to the customs authorities of the importing Member State or beneficiary Republic where the products are entered.

2. A movement certificate EUR.1 which is submitted to the customs authorities of the importing Member State or beneficiary Republic after the final date of presentation specified in paragraph 1 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.

3. In other cases of belated presentation, the customs authorities of the importing Member State or beneficiary Republic may accept the certificates where the products have been submitted to them before the said final date.

Article 15

Exhibitions

1. Products sent from a beneficiary Republic for exhibition in another country and sold after the exhibition for importation into the Community, and products sent from the Community for exhibition in another country and sold after the exhibition for importation into a beneficiary Republic, shall benefit from the tariff preferences or from the cumulation arrangements, on condition that the goods meet the requirements of this Regulation entitling them to be recognized as originating in the Community or in the beneficiary Republic concerned and provided that it is shown to the satisfaction of the customs authorities that:

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

(b) the products have been sold or otherwise disposed of by that exporter to someone in the beneficiary Republic or in the Community;

(c) the products have been consigned during the exhibition or immediately thereafter to the beneficiary Republic or to the Community in the state in which there were sent for exhibition;

(d) the products 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 products 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 products, and during which the products remain under customs control.

Article 16

Submission of certificates

Movement certificates EUR.1 shall be submitted to the customs authorities in the importing Member State or beneficiary Republic, in accordance with the procedures laid down by the Member State or Republic. 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 products meet the conditions required for the tariff preferences.

Article 17

Importation by instalments

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 harmonized system 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 import of the first instalment.

Article 18

Preservation of certificates

Movement certificates EUR.1 shall be preserved by the customs authorities of the importing Member State or beneficiary Republic in accordance with the rules in force in that Member State or Republic.

Article 19

Form EUR.2

1. Notwithstanding Article 9, the evidence of originating status, within the meaning of this Regulation, for consignments containing only originating products and whose value does not exceed ECU 3 000 per consignment, shall be given by a form EUR.2, a specimen of which appears in Annex IV to this Regulation.

2. The form EUR.2 shall be completed and signed by the exporter or, under the exporter's responsibility, by his authorized representative in accordance with this Regulation. 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.

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

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

5. The exporter who made out the form EUR.2 shall submit at the request of the customs authorities of the exporting Member State or beneficiary Republic all supporting documents concerning the use of this form.

Article 20

Discrepancies

The discovery of slight discrepancies between the statements made in the movement certificate EUR.1 or in the form EUR.2 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 document null and void if it is duly established that the movement certificate EUR.1 or the form EUR.2 does correspond to the goods submitted.

Article 21

Exemptions from proof of origin

1. The following originating products within the meaning of this Regulation shall, on importation into the Community, benefit from the tariff preferences without it being necessary to produce documents referred to in Article 9 or in Article 19:

(a) products sent as small packages from private persons to private persons, provided that the value of the products does not exceed ECU 215;

(b) products forming part of travellers' personal luggage, provided that the value of the products does not exceed ECU 600.

2. These provisions shall be applied only when such products are not imported by way of trade and have been declared as meeting the conditions required for the application of the tariff preferences, and where there is no doubt as to the veracity of such declaration.

3. Importations which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as importations by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.

TITLE III

METHODS OF ADMINISTRATIVE COOPERATION

Article 22

Communication of stamps

The beneficiary Republics shall send to the Commission specimens of the stamps used together with the addresses of the customs authorities competent to issue movement certificates EUR.1 and carry out the subsequent verification of these certificates. The Commission shall forward this information to the customs authorities of the Member States.

Movement certificates EUR.1 shall be accepted for the purpose of applying preferential treatment from the date on which the information is received by the Commission.

Movement certificates EUR.1 presented to the customs authorities of the importing Member State before this date be accepted in conformity with the Community legislation.

Article 23

Verification of movement certificates EUR.1 and of forms EUR.2

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

2. In order to ensure the proper application of this Regulation, the beneficiary Republics and the Member States of the Community shall assist each other, through their respective customs administrations in checking the authenticity of movement certificates EUR.1 and forms EUR.2 and the accuracy of the information concerning the actual origin of the products concerned.

3. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing Member State or beneficiary Republic shall return the EUR.1 certificate or form EUR.2 or a photocopy thereof to the customs authorities of the exporting country, giving, where appropriate, the reasons of substance or form for an inquiry.

The relevant commercial documents or a copy thereof shall be attached to the certificate EUR.1 or form EUR.2 and the customs authorities shall forward, in support of the request for verification, any documents and information that have been obtained suggesting that the particulars given on the said certificate or the said form are inaccurate.

If the customs authorities of the importing Member State decide to suspend the tariff preferences specified in Article 1 while awaiting the results of the verification, they shall offer to release the goods to the importer subject to any precautionary measures judged necessary.

4. The customs authorities of the importing Member State shall be informed of the results of the verification within a maximum of six months. These results must be such as to make it possible to determine whether the documents returned pursuant to paragraph 3 apply to the products actually exported, and whether these products were, in fact, eligible to benefit from the tariff preferences.

If in cases of reasonable doubt there is no reply within six months of the date of the verification request, or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting authorities shall refuse, except in the case of force majeure or exceptional circumstances, any benefit from the preferential treatment.

5. For the purpose of the subsequent verification of EUR.1 certificates, the customs authorities of the exporting country must keep copies of the certificates, as well as any export documents referring to them, for at least two years.

TITLE IV

PROVISIONS APPLICABLE TO CEUTA AND MELILLA

Article 24

Application of this Regulation

1. The term 'Community' used in this Regulation does not cover Ceuta or Melilla. The term 'products originating in the Community' does not cover products originating in Ceuta and Melilla.

2. Titles I to III and Title V shall apply mutatis mutandis to products originating in Ceuta and Melilla, subject to the particular conditions set out in Article 25.

Article 25

Special conditions

1. The following provisions shall apply instead of Article 1 and references to that Article shall apply mutatis mutandis to this Article.

2. Providing they have been transported directly in accordance with the provisions of Article 7, the following shall be considered as:

(a) products wholly obtained in Ceuta and Melilla:

(i) products wholly obtained in Ceuta and Melilla;

(ii) products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (i) 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 Regulation, originate in the Community or in a beneficiary Republic provided they undergo, in Ceuta and Melilla, working or processing which exceeds the insufficient working or processing set out in Article 3 (3);

(b) products originating in a beneficiary Republic:

(i) products wholly obtained in that beneficiary Republic;

(ii) products obtained in that beneficiary Republic in the manufacture of which products other than those referred to in (i) 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 Regulation, originate in Ceuta and Melilla or the Community provided they undergo, in the beneficiary Republic concerned, working or processing which exceeds the insufficient working or processing set out in Article 3 (3); 3. Ceuta and Melilla shall be considered as a single territory.

4. The exporter or his authorized representative shall enter the name of the beneficiary Republic concerned and 'Ceuta and Melilla' in box 2 of the movement certificates EUR.1.

In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in box 4 of EUR1. certificates.

5. The Spanish customs authorities shall be responsible for the application of this Regulation in Ceuta and Melilla.

TITLE V

FINAL PROVISIONS

Article 26

Petroleum products

The products set out in Annex V shall be temporarily excluded from the scope of this Regulation. Nevertheless, Titles II to IV shall apply, mutatis mutandis, to these products.

Article 27

Transitional measures

Without prejudice to Article 16, for a period of six months from the date of entry into force of this Regulation, there may be produced, in respect of products referred to in Council Regulation (EEC) No 3567/91 which on 15 November 1991 were either in transit or being held in the Community in customs warehouses or free zones, movement certificates EUR.1 issued in accordance with Article 11, together with documentary evidence of direct transport.

Article 28

Entry into force

This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.

It shall apply from 15 November 1991.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 22 January 1992

For the Commission

Christiane SCRIVENER

Member of the Commission

(1) OJ No L 342, 12. 12. 1991, p. 1.

(2) OJ No L 148, 28. 6. 1968, p. 1.

ANNEX I

NOTES Foreword

These notes shall apply, where appropriate, to all products manufactured using non-originating materials, even if they are not subject to specific conditions contained in the list in Annex II but are subject instead to the change of heading rule set out in Article 3 (1).

Note 1

1.1. The list in Annex II contains some products which do not benefit from tariff preferences but which may be used in the manufacture of products which do benefit.

1.2. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the harmonized system and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in column 3. Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rule in column 3 applies only to the part of that heading or chapter as described in column 2.

1.3. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rule in column 3 applies to all products which, under the harmonized system, are classified in headings of the chapter or in any of the headings grouped together in column 1.

1.4. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rule in column 3.

Note 2

2.1. The term 'manufacture' covers any kind of working or processing including 'assembly' or specific operations. However, see Note 3.5 below.

2.2. The term 'material' covers any ingredient, raw material, component or part, etc., used in the manufacture of the product.

2.3. The term 'product' refers to the product being manufactured, even if it is intended for later use in another manufacturing operation.

2.4. The term 'goods' covers both materials and products.

Note 3

3.1. In the case of any heading not in the list or any part of a heading that is not in the list, the 'change of heading' rule set out in Article 3 (1) applies. If a 'change of heading' condition applies to any entry in the list, then it is contained in the rule in column 3.

3.2. The working or processing required by a rule in column 3 has to be carried out only in relation to the non-originating materials used. The restrictions contained in a rule in column 3 likewise apply only to the non-originating materials used.

3.3. Where a rule states that 'materials of any heading' may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression 'manufacture from materials of any heading, including other materials of heading No . . .' means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.

3.4. If a product made from non-originating materials which has acquired originating status during manufacture by virture of the change of heading rule or its own list rule is used as a material in the process of manufacture of another product, then the rule applicable to the product in which it is incorporated does not apply to it.

For example:

An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from 'other alloy steel roughly shaped by forging' of heading No 7224.

If this forging has been forged in the country concerned from a non-originating ingot then the forging has already acquired origin by virtue of the rule for heading No ex 7224 in the list. It can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or another. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

3.5. Even if the change of heading rule or the other rules contained in the list are satisfied, a product shall not acquire originating status if the processing carried out, taken as a whole, is insufficient within the meaning of Article 3 (3).

3.6. The unit of qualification for the application of the origin rules shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the harmonized system. In the case of sets of products which are classified by virtue of general rule 3 for the interpretation of the harmonized system, the unit of qualification shall be determined in respect of each item in the set: this provision is equally applicable to sets of headings No 6308, No 8206 and No 9605.

Accordingly, it follows that:

- when a product composed of a group or assembly of articles is classified under the terms of the harmonized system in a single heading, the whole constitutes the unit of qualification,

- when a consignment consists of a number of identical products classified under the same heading of the harmonized system, each product must be taken individually when applying the origin rules,

- where, under general rule 5 of the harmonized system, packing is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Note 4

4.1. The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer origin. Thus if a rule says that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.

4.2. When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.

For example:

The rule for fabrics says that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; one can use one or the other or both.

If, however, a restriction applies to one material and other restrictions apply to other materials in the same rule, then the restrictions only apply to the materials actually used.

For example:

The rule for sewing machines specifies that both the thread tension mechanism used and the zigzag mechanism used must originate; these two restrictions only apply if the mechanisms concerned are actually incorporated into the sewing machine.

4.3. When a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule.

For example:

The rule for heading No 1904 which specifically excludes the use of cereals or their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals.

For example:

In the case of an article made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn - that is the fibre stage.

See also Note 7.3 in relation to textiles.

4.4. If in a rule in the list two or more percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. The maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.

Note 5

5.1. The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, the term 'natural fibres' includes fibres that have been carded, combed or otherwise processed but not spun.

5.2. The term 'natural fibres' includes horsehair of heading No 0503, silk of heading No 5002 and No 5003 as well as the wool fibres, fine or coarse animal hair of heading No 5101 to No 5105, the cotton fibres of heading No 5201 to No 5203 and the other vegetable fibres of heading No 5301 to No 5305.

5.3. The terms 'textile pulp', 'chemical materials' and 'paper-making materials' are used in the list to describe the materials not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.

5.4. The term 'man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings No 5501 to No 5507.

Note 6

6.1. In the case of the products classified within those headings in the list to which a reference is made to this Note, the conditions set out in column 3 of the list shall not be applied to any basic textile materials used in their manufacture which, taken together, represent 10 % or less of the total weight of all the basic textile materials used (but see also Notes 6.3 and 6.4 below).

6.2. However, this tolerance may only be applied to mixed products which have been made from two or more basic textile materials.

The following are the basic textile materials:

- silk,

- wool,

- coarse animal hair,

- fine animal hair,

- horsehair,

- cotton,

- paper-making materials and paper,

- flax,

- true hemp,

- jute and other textile bast fibres,

- sisal and other textile fibres of the genus Agave,

- coconut, abaca, ramie and other vegetable textile fibres,

- synthetic man-made filaments,

- artificial man-made filaments,

- synthetic man-made staple fibres,

- artificial man-made staple fibres.

For example:

A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 % of the yarn.

For example:

A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used up to a weight of 10 % of the fabric.

For example:

Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.

For example:

If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.

For example:

A carpet with tufts made from both artificial yarns and cotton yarns and with a jute backing is a mixed product because three basic textile materials are used. Thus, any non-originating materials that are at a later stage of manufacture than the rule allows may be used, provided their total weight taken together does not exceed 10 % of the weight of the textile materials in the carpet. Thus, both the jute backing and/or the artificial yarns could be imported at that stage of manufacture, provided the weight conditions are met.

6.3. In the case of fabrics incorporating 'yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped' this tolerance is 20 % in respect of this yarn.

6.4. In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two films of plastic film, this tolerance is 30 % in respect of this strip.

Note 7

7.1. In the case of those textile products which are marked in the list by a footnote referring to this note, textile materials, with the exception of linings and interlinings which do not satisfy the rule set out in the list in column 3 for the made up products concerned may be used provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex works price of the product.

7.2. Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 4.3.

7.3. In accordance with Note 4.3, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may, anyway, be used freely where they cannot be made from the materials listed in column 3.

For example:

If a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.

7.4. Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.

ANNEX II

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS

HS heading No

Description of product

Working or processing carried out on non-originating

materials that confers originating status

(1)

(2)

(3)

0201

Meat of bovine animals, fresh or chilled

Manufacture from materials of any heading except meat of bovine animals, frozen of heading No 0202

0202

Meat of bovine animals, frozen

Manufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No 0201

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

Manufacture from materials of any heading except carcases of headings Nos 0201 to 0205

0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

Manufacture from materials of any heading except meat and offal of heading Nos 0201 to 0206 and 0208 or poultry liver of heading No 0207

0302 to

0305

Fish, other than live fish

Manufacture in which all the materials of Chapter 3 used must already be originating

0402,

0404 to

0406

Dairy products

Manufacture from materials of any heading except milk or cream of heading No 0401 or 0402

0403

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa

Manufacture in which:

- all the materials of Chapter 4 used must already be originating,

-any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must be originating, and

-the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

0408

Birds' eggs, not in shell and egg yolks, fresh, dried, cooked, by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter

Manufacture from materials of any heading except birds' eggs of heading No 0407

ex 0502

Prepared pigs', hogs' or boars' bristles and hair

Cleaning, disinfecting, sorting and straightening of bristles and hair

ex 0506

Bones and horn-cores unworked

Manufacture in which all the materials of Chapter 2 used must already be originating

0710 to

0713

Edible vegetables, frozen or dried, provisionally preserved except for heading Nos ex 0710 and ex 0711

Manufacture in which all the vegetable materials used must already be originating

(1)

(2)

(3)

ex 0710

Sweet corn (uncooked or cooked by steaming or boiling in water), frozen

Manufacture from fresh or chilled sweet corn

ex 0711

Sweet corn, provisionally preserved

Manufacture from fresh or chilled sweet corn

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:

- Containing added sugar

Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product

- Other

Manufacture in which all the fruit or nuts used must already be originating

0812

Fruit and nuts 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

Manufacture in which all the fruit or nuts used must already be originating

0813

Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this chapter

Manufacture in which all the fruit or nuts used must already be originating

0814

Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

Manufacture in which all the fruit or nuts used must already be originating

ex Chapter 11

Products of the milling industry; malt, starches; inulin; wheat gluten, except for heading No ex 1106

Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must already be originating

ex 1106

Flour and meal of the dried, shelled leguminous vegetables of heading No 0713

Drying and milling of leguminous vegetables of heading No 0708

1301

Lac; natural gums, resins, gum-resins and balsams

Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex-works price of the product

ex 1302

Mucilages and thickeners derived from vegetable products, modified

Manufacture from non-modified mucilages and thickeners

1501

Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted:

- Fats from bones or waste

Manufacture from materials of any heading except those of heading No 0203, 0206 or 0207 or bones of heading No 0506

- Other

Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207

1502

Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted:

- Fats from bones or waste

Manufacture from materials of any heading except those of heading No 0201, 0202, 0204 or 0206 or bones of heading No 0506

- Other

Manufacture in which all the animal materials of Chapter 2 used must already be originating

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:

-Solid fractions of fish oils and fats and oils of marine mammals

Manufacture from materials of any heading including other materials of heading No 1504

- Other

Manufacture in which all the animal materials of Chapters 2 and 3 used must already be originating

ex 1505

Refined lanolin

Manufacture from crude wool grease of heading No 1505

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:

- Solid fractions

Manufacture from materials of any heading including other materials of heading No 1506

- Other

Manufacture in which all the animal materials of Chapter 2 used must already be originating

ex1507 to

1515

Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified:

-Solid fractions, except for that of Jojoba oil

Manufacture from other materials of heading Nos 1507 to 1515

-Other, except for:

- Lung oil; myrtle wax and Japan wax

-Those for technical or industrial uses other than the manufacture of foodstuffs for human consumption

Manufacture in which all the vegetable materials used must already be originating

ex 1516

Animal or vegetable fats and oils and their fractions, re-esterified, whether or not refined but not further prepared

Manufacture in which all the animal and vegetable materials used must already be originating

ex 1517

Edible liquid mixtures of vegetable oils of heading Nos 1507 to 1515

Manufacture in which all the vegetable materials used must already be originating

ex 1519

Industrial fatty alcohols having the character of artificial waxes

Manufacture from materials of any heading including fatty acids of heading No 1519

1601

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

Manufacture from animals of Chapter 1

1602

Other prepared or preserved meat, meat offal or blood

Manufacture from animals of Chapter 1

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

Manufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must already be originating

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

Manufacture in which all the fish or fish eggs used must already be originating

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

Manufacture in which all the crustaceans, molluscs or other aquatic invertebrates used must already be originating

ex 1701

Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured

Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:

-Chemically pure maltose and fructose

Manufacture from materials of any heading including other materials of heading No 1702

-Other sugars in solid form, flavoured or coloured

Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

- Other

Manufacture in which all the materials used must already be originating

ex 1703

Molasses resulting from the extraction or refining of sugar, flavoured or coloured

Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1704

Sugar confectionery (including white chocolate), not containing cocos

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1806

Chocolate and other food preparations containing cocoa

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1901

Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included:

- Malt extract

Manufacture from cereals ofChapter 10

- Other

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

Manufacture in which all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs used must already be originating

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

Manufacture from materials of any heading except potato starch of heading No 1108

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared:

- Not containing cocoa

- Cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared

Manufacture from materials of any heading. However, grains and cobs of sweet corn, prepared or preserved, of heading Nos 2001, 2004 and 2005 and uncooked, boiled or steamed sweet corn, frozen, of heading No 0710 may not be used

- Other

Manufacture in which:

-all the cereals and flour (except maize of the species Zea indurata and durum wheat and their derivatives) used must be wholly obtained, and

-the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

- Containing cocoa

Manufacture from materials not classified in heading No 1806, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1905

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Manufacture from materials of any heading, except those of Chapter 11

2001

Vegetables, fruit nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

Manufacture in which all the fruit, nuts or vegetables used must already be originating

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

Manufacture in which all the tomatoes used must already be originating

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

Manufacture in which all the mushrooms or truffles used must already be originating

2004 and

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen

Manufacture in which all the vegetables used must already be originating

2006

Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)

Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter

Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product

2008

Fruit, nuts and other edible parts of plants otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:

-Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen

Manufacture in which all the fruit and nuts used must already be originating

-Nuts, not containing added sugar or spirits

Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product

- Other

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex 2009

Fruit juices (including grape must), unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex 2101

Roasted chicory and extracts, essences and concentrates thereof

Manufacture in which all the chicory used must already be originating

ex 2103

-Sauces and preparations therefor; mixed condiments and mixed seasonings

Manufacture in which all the materials used are classified in a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used

-Prepared mustard

Manufacture from mustard flour or meal

ex 2104

-Soups and broths and preparations therefor

Manufacture from materials of any heading, except prepared or preserved vegetables of heading Nos 2002 to 2005

-Homogenized composite food preparations

The rule for the heading in which the product would be classified in bulk shall apply

ex 2106

Sugar syrups, flavoured or coloured

Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

Manufacture in which all the water used must already be originating

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcohlic beverages, not including fruit or vegetable juices of heading No 2009

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product and any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating

ex 2204

Wine of fresh grapes, including fortified wines, and grape must with the addition of alcohol

Manufacture from other grape must

2205

ex 2207,

ex 2208 and

ex 2209

The following, containing grape materials:

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances; ethyl alcohol and other spirits, denatured or not; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages; vinegar

Manufacture from materials of any heading, except grapes or any material derived from grapes

ex 2208

Whiskies of an alcoholic strength by volume of less than 50 % vol

Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex-works price of the product

ex 2303

Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight

Manufacture in which all the maize used must already be originating

ex 2306

Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil

Manufacture in which all the olives used must already be originating

2309

Preparations of a kind used in animal feeding

Manufacture in which all the cereals, sugar or molasses, must or milk used must already be originating

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating

ex 2403

Smoking tobacco

Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating

ex 2504

Natural crystalline graphite, with enriched carbon content, purified and ground

Enriching of the carbon content, purifying and grinding of crude crystalline graphite

ex 2515

Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm

ex 2516

Granite porphyry, basalt, sandstone and other monumental and building stones, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

Cutting, by sawing or otherwise, of stones (even if already sawn) of a thickness exceeding 25 cm

ex 2518

Calcined dolomite

Calcination of dolomite not calcined

ex 2519

Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia

Manufacture in which all the materials used are classified in a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used

ex 2520

Plasters specially prepared for dentistry

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 2524

Natural asbestos fibres

Manufacture from asbestos concentrate

ex 2525

Mica powder

Grinding of mica or mica waste

ex 2530

Earth colours, calcined or powdered

Calcination or grinding of earth colours

ex 2707

Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels

These are Annex V products

2709

to

2715

Mineral oils and products of their distillation; bituminous substances; mineral waxes

These are Annex V products

ex Chapter 28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare earth metals, of radioactive elements or of isotopes; except for heading Nos ex 2811 and ex 2833 for which the rules are set out below

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

ex 2833

Aluminium sulphate

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 29

Organic chemicals, except for heading Nos ex 2901, ex 2902, ex 2905, 2915, ex 2932, 2933 and 2934, for which the position is set out below

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

ex 2901

Acyclic hydrocarbons for use as power or heating fuels

These are Annex V products

ex 2902

Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels

These are Annex V products

ex 2905

Metal alcoholates of alcohols of this heading and of ethanol or glycerol

Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product

2915

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2915 and 2916 used may not exceed 20 % of the ex-works price of the product

ex 2932

- Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivates

Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product

- Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivates

Manufacture from materials of any heading

2933

Heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts

Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product

2934

Other heterocyclic compounds

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

ex Chapter 30

Pharmaceutical products, except for heading Nos 3002, 3003 and 3004, for which the rules are set out below

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

3002

Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:

-Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale

Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

- Other:

- Human blood

Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

- Animal blood prepared for therapeutic or prophylactic uses

Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

-Blood fractions other than antisera, haemoglobin and serum globulin

Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

-Haemoglobin, blood globulin and serum globulin

Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

- Other

Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

3003

and

3004

Medicaments (excluding goods of heading No 3002, 3005 or 3006)

Manufacture in which:

- all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product, and

- the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 31

Fertilizers except for heading No ex 3105 for which the rule is set out below

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

ex 3105

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:

- Sodium nitrate

- Calcium cyanamide

- Potassium sulphate

- Magnesium potassium sulphate

Manufacture in which:

-all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product, and

-the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for heading Nos ex 3201 and 3205, for which the rules are set out below

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

ex 3201

Tannins and their salts, ethers, esters and other derivatives

Manufacture from tanning extracts of vegetable origin

3205

Colour lakes; preparations as specified in Note 3 to this chapter based on colour lakes (1)

Manufacture from materials of any heading, except heading Nos 3202 and 3204 provided the value of any materials classified in heading No 3205 does not exceed 20 % of the ex-works price of the product

ex Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for heading No 3301, for which the rule is set out below

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

Manufacture from materials of any heading, including materials of a different 'group' (2) within this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the product

ex Chapter 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of plaster; except for heading Nos ex 3403 and ex 3404, for which the position is set out below

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

ex 3403

Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight

These are Annex V products

ex 3404

Artificial waxes and prepared waxes:

- With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax

These are Annex V products

- Other

Manufacture from materials of any heading, except:

- hydrogenated oils having the character of waxes of heading No 1516,

-fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 1519,

-materials of heading No 3404.

However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product

ex Chapter 35

Albuminoidal substances; modified starches; glues; enzymes; except for heading Nos 3505 and ex 3507 for which the rules are set out below

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

3505

Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches:

- Starch ethers and esters

Manufacture from materials of any heading, including other materials of heading No 3505

- Other

Manufacture from materials of any heading, except thoseof heading No 1108

ex 3507

Prepared enzymes not elsewhere specified or included

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

ex Chapter 37

Photographic or cinematographic goods; except for heading Nos 3701, 3702 and 3704 for which the rules are set out below

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

(1)

(2)

(3)

3701

Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs

Manufacture in which all the materials used are classified in a heading other than heading No 3702

3702

Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed

Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702

3704

Photographic plates, film, paper, paperboard and textiles, exposed but not developed

Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704

ex Chapter 38

Miscellaneous chemical products; except for heading Nos ex 3801, ex 3803, ex 3805, ex 3806, ex 3807, 3808 to 3814, 3818 to 3820, 3822 and 3823 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

ex 3801

- Colloidal graphite in suspension in oil and semicolloidal graphite; carbonaceous pastes for electrodes

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

-Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils

Manufacture in which the value of all the materials of heading No 3403 used does not exceed 20 % of the ex-works price of the product

ex 3803

Refined tall oil

Refining of crude tall oil

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of raw spirits of sulphate turpentine

ex 3806

Ester gums

Manufacture from resin acids

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

3808

to

3814

3818

to

3820

3822

and

Miscellaneous chemical products:

-Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals, of heading No 3811

These are Annex V products

3823

-The following of heading No 3823:

- Prepared binders for foundry moulds or cores based on natural resinous products

-Naphthenic acids, their water insoluble salts and their esters

-Sorbitol other than that of heading No 2905

-Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts

-Ion exchangers

-Getters for vacuum tubes

-Alkaline iron oxide for the purification of gas

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

3808

to

3814

3818

to

3820

3822

and

3823

(cont'd)

- Ammoniacal gas liquors and spent oxide produced in coal gas purification

-Sulphonaphthenic acids, their water insoluble salts and their esters

-Fusel oil and Dippel's oil

-Mixtures of salts having different anions

-Copying pastes with a basis of gelatin, whether or not on a paper or textile backing

-Other

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 3901 to

3915

Plastics in primary forms, waste, parings and scrap, of plastic; except for heading No ex 3907 for which the rule is set out below:

- Addition homopolymerization products

Manufacture in which:

-the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

-the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)

- Other

Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)

ex 3907

Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product

3916

to

3921

Semi-manufactures and articles of plastics, except for headings Nos ex 3916, ex 3917 and ex 3920, for which the rules are set out below

- Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked

Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product

- Other:

-Addition homopolymerization products

Manufacture in which:

-the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

-the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)

-Other

Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (1)

ex 3916 and

ex 3917

Profile shapes and tubes

Manufacture in which:

- the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

-the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product

ex 3920

Ionomer sheet or film

Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and sodium

3922

to

3926

Articles of plastic

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 4001

Laminated slabs of crepe rubber for shoes

Lamination of sheets of natural rubber

4005

Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip

Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product

4012

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps of rubber

Manufacture from materials of any heading, except those of heading No 4011 or 4012

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex 4102

Raw skins of sheep or lambs, without wool on

Removal of wool from sheep or lamb skins, with wool on

4104

to

4107

Leather, without hair or wool other than leather of heading No 4108 or 4109

Retanning of pre-tanned leather

or

Manufacture in which all the materials used are classified in a heading other than that of the product

4109

Patent leather and patent laminated leather; metallized leather

Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product

ex 4302

Tanned or dressed furskins, assembled:

- Plates, crosses and similar forms

Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins

- Other

Manufacture from non-assembled, tanned or dressed furskins

4303

Articles of apparel, clothing accessories and other articles of furskin

Manufacture from non-assembled, tanned or dressed furskins, of heading No 4302

ex 4403

Wood roughly squared

Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

ex 4407

Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed

Planing, sanding or finger-jointing

ex 4408

Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled, of a thickness not exceeding 6 mm, planed, sanded or finger-jointed:

Splicing, planing, sanding or finger-jointing

ex 4409

- Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, sanded or finger-jointed

Sanding or finger-jointing

- Beadings and mouldings

Beading or moulding

ex 4410

to

ex 4413

Beadings and mouldings, including moulded skirting and other moulded boards

Beading or moulding

ex 4415

Packing cases, boxes, crates, drums and similar packings, of wood

Manufacture from boards not cut to size

ex 4416

Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood:

Manufacture from riven staves, not further worked than sawn on the two principal surfaces

ex 4418

- Builders' joinery and carpentry of wood

Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shales may be used

-Beadings and mouldings

Beading or moulding

ex 4421

Match splints; wooden pegs or pins for footwear

Manufacture from wood of any heading except drawn wood of heading No 4409

4503

Articles of natural cork

Manufacture from cork of heading No 4501

ex 4811

Paper and paperboard, ruled, lined or squared only

Manufacture from paper-making materials of Chapter 47

4816

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

Manufacture from paper-making materials of Chapter 47

4817

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

Manufacture in which:

- all the materials used are classified within a heading other than that of the product, and

-the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 4818

Toilet paper

Manufacture from paper-making materials of Chapter 47

ex 4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres

Manufacture in which:

-all the materials used are classified within a heading other than that of the product, and

-the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 4820

Letter pads

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape

Manufacture from paper-making materials of Chapter 47

4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

Manufacture from materials not classified within heading No 4909 or 4911

4910

Calendars of any kind, printed, including calendar blocks:

- Calenders of the 'perpetual' type or with replaceable blocks mounted on bases other than paper or paperboard

Manufacture in which:

-all the materials used are classified within a heading other than that of the product, and

-the value of all the materials used does not exceed 50 % of the ex-works price of the product

- Other

Manufacture from materials not classified within heading No 4909 or 4911

ex 5003

Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed

Carding or combing of silk waste

5501

to

5507

Man-made staple fibres

Manufacture from chemical materials or textile pulp

ex Chapter 50

to 55

Yarn, monofilament and thread

Manufacture from (1):

- raw silk, silk waste, carded or combed or otherwise processed for spinning,

-other natural fibres, not carded, combed or otherwise processedfor spinning,

-chemical materials or textile pulp, or

-paper-making materials

ex Chapter 50

to

Chapter 55

Woven fabrics:

- Incorporating rubber thread

Manufacture from single yarn (1)

- Other

Manufacture from (1):

- coir yarn,

-natural fibres,

-man-made staple fibres not carded or combed or otherwise processed for spinning,

-chemical materials or textile pulp, or

-paper

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

ex Chapter 56

Wadding, felt and non-wovens; special yarns, twine cordage, ropes and cables and articles thereof except for heading Nos 5602, 5604, 5605 and 5606, for which the rules are set out below

Manufacture from (1):

- coir yarn,

- natural fibres,

- chemical materials or textile pulp, or

-paper-making materials

5602

Felt, whether or not impregnated, coated, covered or laminated:

- Needleloom felt

Manufacture from (1):

- natural fibres,

-chemical materials or textile pulp

However:

-polypropylene filament of heading No 5402,

-polypropylene fibres of heading No 5503 or 5506, or

-polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex-works price of the product

- Other

Manufacture from (1):

- natural fibres,

- man-made staple fibres made from casein, or

-chemical materials or textile pulp

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:

-Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not textile covered

5604

(cont'd)

- Other

Manufacture from (1):

- natural fibres not carded or combed or otherwise processed for spinning,

-chemical materials or textile pulp, or

-paper-making materials

5605

Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal

Manufacture from (1):

-natural fibres,

-man-made staple fibres not carded or combed or otherwise processed for spinning,

-chemical materials or textile pulp, or

-paper-making materials

5606

Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other then those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

Manufacture from (1):

-natural fibres,

-man-made staple fibres not carded or combed or otherwise processed for spinning,

-chemical materials or textile pulp, or

-paper-making materials

Chapter 57

Carpets and other textile floor coverings:

- Of needleloom felt

Manufacture from (1):

-natural fibres, or

-chemical materials or textile pulp.

However:

-polypropylene filament of heading No 5402,

-polypropylene fibres of heading No 5503 or 5506, or

-polypropylene filament tow of heading No 5501 of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex-works price of the product

- Of other felt

Manufacture from (1):

-natural fibres not carded or combed or otherwise processed for spinning, or

-chemical materials or textile pulp

-Other

Manufacture from (1):

-coir yarn,

-synthetic or artificial filament yarn,

-natural fibres, or

-man-made staple fibres not carded or combed or otherwise processed for spinning

(1)

(2)

(3)

ex Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings, embroidery, except for heading Nos 5805 and 5810; the rule for heading No 5810 is set out below:

- Combined with rubber thread

Manufacture from single yarn (1)

- Other

Manufacture from (1):

-natural fibres,

-man-made staple fibres not carded or combed or otherwise processed for spinning, or

-chemical materials or textile pulp

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

5810

Embroidery in the piece, in strips or in motifs

Manufacture in which:

-all the materials used are classified in a heading other than that of the product, and

-the value of all the materials used does not exceed 50 % of the ex-works price of the product

5901

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

Manufacture from yarn

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:

-Containing not more than 90 % by weight of textile materials

Manufacture from yarn

- Other

Manufacture from chemical materials or textile pulp

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902

Manufacture from yarn

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

Manufacture from yarn (1)

5905

Textile wall coverings:

-Impregnated, coated, covered or laminated with rubber, plastics or other materials

Manufacture from yarn

5905

(cont'd)

- Other

Manufacture from (1):

- coir yarn,

-natural fibres,

-man-made staple fibres not carded or combed or otherwise processed for spinning, or

-chemical materials or textile pulp

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

5906

Rubberized textile fabrics, other than those of heading No 5902:

-Knitted or crocheted fabrics

Manufacture from (1):

-natural fibres,

-man-made staple fibres not carded or combed or otherwise processed for spinning, or

-chemical materials or textile pulp

-Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials

Manufacture from chemical materials

- Other

Manufacture from yarn

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like

Manufacture from yarn

ex 5908

Incandescent gas mantles, impregnated

Manufacture from tubular knitted gas mantle fabric

5909

to

5911

Textile articles of a kind suitable for industrial use:

-Polishing discs or rings other than of felt of heading No 5911

Manufacture from yarn or waste fabrics or rags of heading No 6310

- Other

Manufacture from (1):

-coir yarn,

-natural fibres,

-man-made staple fibres not carded or combed or otherwise processed for spinning, or

-chemical materials or textile pulp

Chapter 60

Knitted or crocheted fabrics

Manufacture from (1):

- natural fibres,

- man-made staple fibres not carded or combed or otherwise processed for spinning, or

-chemical materials or textile pulp

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted:

- Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form

Manufacture from yarn (1)

- Other

Manufacture from (2):

-natural fibres,

-man-made staple fibres not carded or combed or otherwise processed for spinning, or

-chemical materials or textile pulp

ex Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted, except for headin