27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/1
I
(Actswhosepublication isobligatory )
COUNCIL REGULATION (EEC)No846/86
of3March1986
ontherulesoforiginfortradebetweenSpainandPortugalintheperiodduringwhich
thetransitional measuresareapplied
THECOUNCIL OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishing theEuropean
Economic Community ,betweenthesetwonewMemberStates(5),establishes
internalCommunity transitdocuments foruseinparti­
cularintradebetweenSpainandPortugalandlays
downdetailedrulesfortheiruseasevidenceoftheori­
ginatingstatusofgoodsinsuchtrade;whereasthis
Regulation shouldthereforerefer,intheinterestsof
clarity,tothesaidadministrative cooperation arrange­
mentsadoptedbytheCommission ; HavingregardtotheActofAccession ofSpainand
Portugal,andinparticular Article 1ofProtocolNo3,
annexedthereto,
HavingregardtotheproposalfromtheCommission ,Whereas inordertofacilitate theuseofinternalCom­
munitytransitdocuments indicating Spanishor
Portuguese origin,Council Regulation (EEC)
No3351/83of14November 1983ontheprocedure to
facilitate theissueofmovement certificates EUR.1
andthemakingoutofformsEUR.2undertheprovi­
sionsgoverning preferential tradebetweentheEuro­
peanEconomic Community andcertaincountries (6)
shouldbeextendedtocovertradebetweenSpainand
Portugal ,sothatinformation concerning originating
statuscanbesentfromSpaintoPortugalandvice
versa,andinthecaseoftransactions takingplace
withinasingleMemberState,betweenundertakings ;WhereasArticle 1ofProtocolNo3concerning the
exchangeofgoodsbetweenSpainandPortugalforthe
periodduringwhichthetransitional measures are
appliedprovidesthatby1March1986theCouncil
shalladoptrulesoforiginapplicable totheproducts
originating inSpainorPortugalfallingwithinChapters
25to99oftheCommon Customs Tariff,withthe
exception ofproductscoveredbyCouncilRegulation
(EEC)No2783/75of29October1975onthecommon
systemoftradeforovalbumin andlactalbumin ('),
CouncilRegulation (EEC)No3033/80of11Novem­
ber1980layingdownthetradearrangements appli­
cabletocertaingoodsresultingfromtheprocessing of
agricultural products (2),orCouncilRegulation (EEC)
No3035/80of11November 1980layingdowngeneral
rulesforgrantingexportrefundsoncertainagricultural
productsexportedintheformofgoodsnotcoveredby
AnnexIItotheTreaty,andthecriteriaforfixingthe
amountofsuchrefunds(3),aslastamendedbyRegula­
tion(EEC)No1982/85(4);WhereasthisRegulation doesnotaffecttheprovisions
oftheTreatyestablishing theEuropean CoalandSteel
Community ,inparticular asregardstherightsandobli­
gationsoftheMemberStates,thepowersoftheinstitu­
tionsofthatCommunity andtheruleslaiddownby
thatTreatyforthefunctioning ofthecommonmarket
incoalandsteel;whereasonpracticalgroundsthis
Regulation shouldincludethegoodslistedinAnnexI
totheTreatyestablishing theEuropean CoalandSteel
Community ;
WhereasCommission Regulation (EEC)No409/86of
20February 1986onmethodsofadministrative cooper­
ationtosafeguard duringthetransitional periodthe
freemovement ofgoodsintradebetweentheCom­
munityasconstituted on31December 1985,ontheone
hand,andSpainandPortugal ,ontheother,andWhereastoensuretheuniformapplication ofthis
Regulation ,aCommunity procedure shouldbeestab­
lishedfortheadoptioninduecourseofprovisions on
theconceptofworkingorprocessing forthepurposes
ofArticle 1(1)(b)and(2)(b);whereascloseandeffi­
cientcooperation betweentheMemberStatesandthe
(')OJNoL282,1.II.1975,p.104.
(2)OJNoL323,29.11.1980,p.1.
(3)OJNoL323,29.11.1980,p.27. (5)OJNoL46,25.2.1986,p.5.
(4)OJNoL186,19.7.1985,p.8. (6)OJNoL339,5.12.1983,p.19.

NoL83/2 OfficialJournaloftheEuropeanCommunities 27.3.86
Commission shouldbeorganized forthispurpose
throughtheCommittee onOriginsetupunderCouncil
Regulation (EEC)No802/68of27June1968onthe
commondefinition oftheconceptoftheoriginof
goods(7),(a)mineralproductsextractedfromtheirsoilorfrom
theirseabed ;
(b)vegetableproductsharvestedthere;
(c)liveanimalsbornandraisedthere;
(d)usedarticlescollectedtherefitonlyfortherecov­
eryofrawmaterials ;
(e)wasteandscrapresulting frommanufacturing
operations conducted there;
(f)goodsproduced thereexclusively fromproducts
specifiedinsubparagraphs (a)to(e).HASADOPTED THISREGULATION :
TITLE I
Definitionoftheconceptof'originating products'
Article1
Forthepurposesofthearrangements established in
Article 1(2)and(3)ofProtocolNo3totheActof
Accession ,thefollowing productsshallbeconsidered
as:
1.productsoriginating inSpain:
(a)productswhollyobtainedinSpain;
(b)productsobtainedinSpaininthemanufacture
ofwhichproductsotherthanthosereferredto
in(a)areused,providedthatthesaidproducts
haveundergone sufficientworkingorprocess­
ingwithinthemeaningofArticle3.Thiscon­
ditionshallnotapply,however ,toproducts
which,withinthemeaningofthisRegulation ,
originateinPortugal ;
2.productsoriginating inPortugal :
(a)productswhollyobtainedinPortugal ;
(b)productsobtainedinPortugalinthemanufac­
tureofwhichproducts otherthanthose
referredtoin(a)areused,providedthatthe
saidproductshaveundergone sufficientwork­
ingorprocessing withinthemeaningof
Article3.Thiscondition shallnotapply,how­
ever,toproductswhich,withinthemeaningof
thisProtocol ,originateinSpain.
Theproducts inAnnexIIIshallbetemporarily
excludedfromthescopeofthisRegulation .Neverthe­
less,thearrangements regardingadministrative cooper­
ationandArticle9shallapplymutatismutandisto
theseproducts .Article3
1.Forthepurposeofimplementing Article 1(1)(b)
and(2)(b)thefollowing shallbeconsidered assuffi­
cientworkingorprocessing :
(a)workingorprocessing asaresultofwhichthe
goodsobtained receiveaclassification undera
tariffheadingotherthanthatcoveringeachofthe
productsworkedorprocessed ,except,however,
workingorprocessing specifiedinAnnexI,ListA,
wherethespecialprovisions ofthatlistapply;
(b)workingorprocessing specifiedinAnnexI,ListB.
'Sections','Chapters'and'headings'shallmeanthe
Sections,ChaptersandheadingsintheCustomsCoop­
erationCouncilnomenclature fortheclassification of
goodsincustomstariffs.
When,foragivenproductobtained ,apercentage rule
limitsinListAandinListBthevalueofthematerials
andpartswhichcanbeused,thetotalvalueofthese
materialsandparts,whetherornottheyhavechanged
tariffheadinginthecourseoftheworking,processing
orassemblywithinthelimitsandundertheconditions
laiddownineachofthosetwolists,maynotexceed,in
relationtothevalueoftheproductobtained ,thevalue
corresponding eithertothecommonrate,iftherates
areidenticalinbothlists,ortothehigherofthetwoif
theyaredifferent .
Article2
Thefollowing shallbeconsidered aswhollyobtained
eitherinSpainorinPortugalwithinthemeaningof
Article 1(1)(a)and(2)(a):2.Forthepurposeofimplementing Article 1(1)(b)
and(2)(b)inrespectofproductsfallingwithinChap­
ters84to92oftheCommon CustomsTariff,thefol­
lowingrulesmaybeapplied :
(a)originating statusshallbeconferred ontheprod­
uctssetoutinAnnexII,ListI,byworking,pro­
cessingorassemblyinwhichthevalueofthenon­
originating materialsincorporated doesnotexceed
40%ofthevalueofthefinishedproduct ; (7)OJNoL148,28.6.1968,p.1.

27.3.86OfficialJournaloftheEuropeanCommunities NoL83/3
(b)originating statusshallbeconferredontheprod­
uctssetoutinAnnexII,ListII,byworking,pro­
cessingorassemblyinwhichthevalueofthenon­
originating materialsincorporated doesnotexceed
30%ofthevalueofthefinishedproduct ;
Forcertainproductsalowerpercentage and/orspecial
conditions are,however,applicable .
TherulessetoutinAnnexIIshallbeinadditionto
andnotinsubstitution forthosecontained inAnnexI.insalt,sulphurdioxideorotheraqueoussolutions ,
removalofdamagedparts,andlikeoperations);
(b)simpleoperations consisting ofremovalofdust,
siftingorscreening ,classifying ,matching (includ­
ingthemakingupofsetsofarticles),washing,
painting ,cuttingup;
(c)(i)changesofpackingandbreakingupand
assemblyofconsignments ;
(ii)simpleplacinginbottles,flasks,bags,cases,
boxes,fixingoncardsorboards,etc.,andall
othersimplepackingoperations ;
(d)affixingmarks,lablesorotherlikedistinguishing
signsonproductsortheirpackaging ;
(e)simplemixingofproducts ,whetherornotofdiffer­
entkinds,whereoneormorecomponents ofthe
mixtures donotmeettheconditions laiddownin
thisProtocoltoenablethemtobeconsidered as
originating eitherintheCommunity orinPortugal ;
(f)simpleassemblyofpartsofarticlestoconstitute a
completearticle;
(g)acombination oftwoormoreoperations specified
insubparagraphs (a)to(f);
(h)slaughterofanimals .Theexportermaydecidewhethertousetherulesset
outinAnnexIorthoseinAnnexII.However ,therules
setoutinAnnexIImaybeappliedinrespectofa
particular productonlyasanalternative to,andnotin
conjunction withthoseinAnnexI.
3.Accessories ,sparepartsandtoolsdispatched with
apieceofequipment ,machine ,apparatus orvehicle
whicharepartofthenormalequipment andincluded
inthepricethereof,orarenotseparately invoiced ,are
regardedasonewiththepieceofequipment ,machine ,
apparatus orvehicleinquestion .
4.SetswithinthemeaningofGeneralRule3ofthe
Nomenclature shallberegardedasoriginating whenall
component articlesareoriginating products .Neverthe­
less,whenasetiscomposed oforiginating andnon­
originating articles,thesetasawholeshallberegarded
asoriginating providedthatthevalueofthenon-ori­
ginatingarticlesdoesnotexceed 15%ofthetotalvalue
oftheset.
5.Packingshallbeconsidered asformingawhole
withthegoodscontained therein.Thisprovision ,how­
ever,shallnotapplytopackingwhichisnotofthenor­
maltypeforthearticlepackedandwhichhasintrinsic
utilization valueandisofadurablenature,apartfrom
itsfunctionaspacking .Article4
1.WhereListsAandBinAnnexIandListsIandII
inAnnexIIprovidethatgoodsobtainedinSpainor
Portugalshallbeconsidered asoriginating thereinonly
ifthevalueoftheproductsworkedorprocessed does
notexceedagivenpercentage ofthevalueofthegoods
obtained ,thevaluestobetakenintoconsideration for
determining suchpercentage shallbe:
—asregardsproducts whoseimportation canbe
proved :theircustomsvalueatthetimeofimporta­
tion,
asregardsproductsofundetermined origin;the
earliestascertainable pricepaidforsuchproducts
intheterritoryofthetwoMemberStateswhere
manufacture takesplace,
—theex-workspriceofthegoodsobtained ,lessinter­
naltaxesrefundedorrefundable onexportation .
'Ex-worksprice'shallmeanthepricepaidtomanufac­
turerinwhoseundertaking thelastworkingorprocess­
ingiscarriedout,providedthepriceincludesthevalue
ofalltheproductsusedinmanufacture .
'Customsvalue'shallbeunderstood asmeaningthe
customs valueasdetermined inaccordance withthe
Agreement onimplementation ofArticleVIIofthe6.Inordertodetermine whethergoodsoriginatein
SpainorinPortugal,itshallnotbenecessarytoestab­
lishwhetherthepowerandfuel,plantandequipment ,
andmachinesandtoolsusedtoobtainsuchgoodsori­
ginateinthirdcountriesornot.
7.Forthepurposeofimplementing Article 1(1)(b)
and(2)(b)thefollowing shallalwaysbeconsidered as
insufficient workingorprocessing toconferthestatus
oforiginating product,whetherornotthereisachange
oftariffheading :
(a)operations toensurethepreservation ofmerchan­
diseingoodconditionduringtransportandstorage
(ventilation ,spreadingout,drying,chilling,placing

NoL83/4 OfficialJournaloftheEuropeanCommunities 27.3.86
GeneralAgreement onTariffsandTradedoneat
Genevaon12April1979.Forthepurposeofsubsequent verification ,theSpanish
orPortuguese customsauthorities mustkeepthesaid
internalCommunity transitdocuments ,orcopiesof
documents havingthesameeffect,fornotlessthantwo
years.
TITLE
2.Subsequent verification ofthedocuments shallbe
carriedoutinaccordance withtherelevantprovisions
oftheCommunity transitsystem.Administrative cooperation
TITLEIIIArticle5
Originating productswithinthemeaningofthisRegu­
lationmaybeimportedintoSpainorPortugalunder
thepreferential arrangements providedforinArticle 1
ofProtocolNo3totheActofAccession onproduction
ofaninternalCommunity transitdocument T2ES,
T2LES,T2PTorT2LPT,orotherdocument having
thesameeffect,madeoutinSpainorPortugalasthe
casemaybe,asprovidedforinArticle17ofRegulation
(EEC)No409/86.Generalprovisions
Article9
1.Productsusedinthemanufacture ofproductsofa
kindtowhichthisRegulation appliesandinrespectof
whichaninternalCommunity transitdocument T2ES,
T2LES,T2PTorT2LPT,orotherdocument having
thesameeffect,ismadeoutinSpainorPortugalin
accordance withArticle17ofRegulation (EEC)No
409/86,must:
(a)beinfreecirculation inSpainorPortugal,asthe
casemaybe;orArticle6
Theexporterorhisauthorized representative shallsub­
mitanysupporting evidenceindicating thatoneofthe
internalCommunity transitdocuments referredtoin
Article5,endorsedwiththewords'Portuguese origin'
or'Spanishorigin',asappropriate ,inaccordance with
Article17ofRegulation (EEC)No409/86,maycor­
rectlybemadeoutinrespectofthegoodsforexportto
SpainorPortugalasthecasemaybe.(b)havegivenrisetothepaymentinSpainorPortugal
ofthecompensating levyprovided forin
Article8(4)ofCommission Regulation (EEC)
No526/86of28February 1986ontransitional
measuresfortradewithintheCommunity ingoods
obtainedinSpainorPortugal ,orinanotherMem­
berStateunderasystemproviding forsuspension
ordrawback ofcustomsdutiesorotherimport
charges—compensating levy(•).
Theexportermayoptforrule(a)orrule(b).Article7
1.Regulation (EEC)No3351/83shallapplymutatis
mutandistothemaking-out oftheinternalCommunity
transitdocuments referredtoinArticle5.
2.ForthepurposesofArticles 1(1)(b)lastsentence
and2(b)lastsentence ,evidenceoftheoriginating sta­
tusofSpanishorPortuguese productsmayalsotake
theformofoneoftheinternalCommunity transit
documents referredtoinArticle5,madeoutinSpain
orPortugalasthecasemaybe.2.However ,bywayofexception fromparagraph 1,
productsfromanotherMemberStatecoveredbya
Community internaltransitdocument T2,T2L,T2
ES,T2LES,T2PTorT2LPT,oradocument hav­
ingthesameeffect,madeoutinthesaidMemberState,
whichareusedinSpainorPortugalinthemanufacture
ofproductsofthekindtowhichthisRegulation
applies,maybethesubjectofdrawback orotherform
ofexemption fromcustomsdutiesapplicable between
theotherMemberStatesandPortugalorSpainasthe
casemaybe.Article8
1.Inordertoensuretheproperapplication ofthis
Title,theKingdom ofSpainandthePortuguese
Republicshallassisteachother,throughtheirrespec­
tivecustomsadministrations ,incheckingtheauthen­
ticityandaccuracyoftheinternalCommunity transit
documents T2ES,T2LES,T2PTorT2LPTor
documents havingthesameeffect. (')OJNoL52,28.2.1986,p.1.

27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/5
adoptedinaccordance withtheprocedure laiddownin
Article14(2)and(3)ofRegulation (EEC)No802/68.Article10
1.TheCommittee onOriginsetupbyArticle12of
Regulation (EEC)No802/68mayexamineallmatters
relatingtotheimplementation ofthisRegulation which
areraisedbyitschairmaneitheronhisowninitiativeor
attherequestofarepresentative ofoneoftheMember
States.
2.Theprovisions requiredforapplyingthedefinition
oftheconceptof'originating products'shallbeArticle11
ThisRegulation shallenterintoforceonthedayofits
publication intheOfficialJournaloftheEuropean
Communities .
Itshallapplyfrom1March1986.
ThisRegulation shallbebindinginitsentiretyanddirectlyapplicable inallMember
States.
DoneatBrussels ,3March1986.
FortheCouncil
ThePresident
W.F.vanEEKELEN

NoL83/6 OfficialJournaloftheEuropeanCommunities 27.3.86
ANNEX I
LISTA
Listofworkingorprocessingoperationswhichresultinachangeoftariffheadingwithoutconferringthe
statusof'originating products'ontheproductsundergoing suchoperations,orconferringthisstatusonly
subjecttocertainconditions
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
ex28.19 Zincoxide Manufacture fromproductsofhead­
ingNo79.01
ex28.38 Aluminium sulphate Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
30.03 Medicaments (including veterinary
medicaments )Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
31.05 Otherfertilizers ;goodsofthepresent
Chapterintablets,lozengesandsim­
ilarpreparedformsorinpackingsof
agrossweightnotexceeding 10kgManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
32.06 Colourlakes Manufacture frommaterials ofhead­
ingNo32.04or32.05(')
32.07 Othercolouring matter;inorganic
productsofakindusedaslumino­
phoresMixingofoxidesorsaltsofChap­
ter28withextenders suchasbarium
sulphate ,chalkbariumcarbonate
andsatinwhite(')
ex33.06 Aqueousdistillatesandaqueousso­
lutionsofessentialoils,including
suchproductssuitableformedicinal
usesManufacture fromessentialoils(ter­
penelessornot),concretes ,absolutes
orresinoids(')
ex35.07 Prepared enzymes notelsewhere
specifiedorincludedManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
37.01 Photographic platesandfilminthe
flat,sensitized ,unexposed ,ofany
materialotherthanpaper,paper­
boardorclothManufacture fromproductsofhead­
ingNo37.02(')
37.02 Filminrolls,sensitized ,unexposed ,
perforated ornotManufacture fromproductsofhead­
ingNo37.01(')
(')Theseprovisionsdonotapplywheretheproductsareobtainedfromproductswhichhaveacquiredthestatusof'originatingproducts'inaccord­ancewiththeconditions laiddowninListB.

27.3.86 OfficialJournaloftheEuropean Communities NoL83/7
Products obtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading -
NoDescription
37.04 Sensitized platesandfilm,exposed
butnotdeveloped ,negativeorposi­
tiveManufacture fromproductsofhead­
ingNo37.01or37.02(•)
38.11 Disinfectants ,insecticides ,fungi­
cides,ratpoisons,herbicides ,anti­
sprouting products ,plantgrowthre­
gulatorsandsimilarproducts ,putup
informsorpackingsforsalebyretail
oraspreparations orasarticles(for
example ,sulphur-treated bands,
wicksandcandles,fly-papers )Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
38.13 Picklingpreparations formetalsur­
faces;fluxesandotherauxiliarypre­
parations forsoldering ,brazingor
welding ;soldering ,brazingorweld­
ingpowdersandpastesconsisting of
metalandothermaterials ;prepara­
tionsofakindusedascoresorcoat­
ingsforweldingrodsandelectrodesManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
ex38.14 Anti-knock preparations ,oxidation
inhibitors ,guminhibitors ,viscosity
improvers ,anti-corrosive prepara­
tionsandsimilarpreparedadditives
formineraloils,excluding prepared
additives forlubricantsManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
38.15 PreparedrubberacceleratorsManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
38.17 Preparations andchargesforfire-ex­
tinguishers ;chargedfire-extinguish­
inggrenadesManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
38.18 Composite solventsandthinnersfor
varnishesandsimilarproductsManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
ex38.19 Chemical productsandpreparations
ofthechemical oralliedindustries
(including thoseconsisting ofmix­
turesofnaturalproducts),notelse­
wherespecifiedorincluded ;residual
productsofthechemicaloralliedin­
dustriesnotelsewhere specified or
included ,excluding :
—Fuseloilanddippel'soil;Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
(')Theseprovisions donotapplywheretheproductsareobtainedfromproductswhichhaveacquiredthestatusoforiginating productsinaccord­
ancewiththeconditions laiddowninListB.

NoL83/8 OfficialJournaloftheEuropeanCommunities 27.3.86
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetOCT
heading
NoDescription
ex38.19
(cont'd)Naphthenic acidsandtheirwat­
er-insoluble salts;estersofnaph­
thenicacids;
Sulphonaphthenic acidsand
theirwater-insoluble salts;esters
ofsulphonaphthenic acids;
Petroleum sulphonates ,exclud­
ingpetroleum sulphonates ofal­
kalimetals,ofammonium orof
ethanolamines ,thiophenated sul­
phonicacidsofoilsobtained
frombituminous minerals ,and
theirsalts;
Mixedalkylbenzenes andmixed
alkylnaphthalenes ;
Ionexchangers
Catalysts
Gettersforvacuumtubes
Refractory cementsormortars
andsimilarcompositions
Alkalineironoxideforthepurifi­
cationofgas
Carbon(excluding thatinartifi­
cialgraphite ofheading
No38.01)inmetal-graphite or
othercompounds ,intheformof
smallplates,barsorothersemi­
manufactures
Sorbitolotherthanthatofhead­
ingNo29.04
Ammoniacal gasliquorsand
spentoxideproduced incoalgas
purification
ex39.02 Polymerization products Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
ex39.07Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
productArticlesofmaterials ofthekindsde­
scribedinheadings Nos39.01to
39.06withtheexception offansand
handscreens,non-mechanical ,
framesandhandlesthereforand
partsofsuchframesandhandles,
andcorsetbusksandsimilarsup­
portsforarticlesofapparelorcloth­
ingaccessories
40.05Manufacture inwhichthevalueof
theproductsused,exceptthatofna­
turalrubber,doesnotexceed50%of
thevalueofthefinishedproductPlates,sheetsandstrip,ofunvulcan­
izednaturalorsynthetic rubber,
otherthansmokedsheetsandcrepe
sheetsofheadingNo40.01or40.02;
granulesofunvulcanized naturalor
syntheticrubbercompounded ready
forvulcanization ;unvulcanized na­
turalorsyntheticrubber,compound­
edbeforeoraftercoagulation either
withcarbonblack(withorwithout

27-3.86 OfficialJournaloftheEuropeanCommunities NoL83/9
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
40.05
(cont'd)theadditionofmineraloil),orwith
silica(withorwithouttheadditionof
mineraloil),inanyform,ofakind
knownasmasterbatch
41.08 Patentleatherandimitationpatent
leather ;metallized leatherVarnishing ormetallizing ofleather
ofheadingsNos41.02to41.06(other
thanskinleatherofcrossedIndian
sheepandIndiangoatorkid,not
furtherprepared thanvegetable
tanned,orifotherwisepreparedob­
viouslyunsuitable forimmediate use
inthemanufacture ofleatherarticles)
inwhichthevalueoftheskinleather
useddoesnotexceed50%oftheval­
ueofthefinishedproduct
43.03 Articlesoffurskin Makingupfromfurskininplates,
crossesandsimilarforms(heading
Noex43.02)(')
ex44.21 Complete woodenpackingcases,
boxes,crates,drumsandsimilar
packingsexcepting thosemadeof
fibreboardManufacture fromboardsnotcutto
size
ex44.28 Matchsplints;woodenpegsorpins
forfootwearManufacture fromdrawnwood
45.03 Articlesofnaturalcork Manufacture fromproductsofhead­
ingNo45.01
ex48.07 Paperandpaperboard ,ruled,lined,
orsquared,butnototherwiseprinted,
inrollsorsheetsManufacture frompaperpulp
48.14 Writingblocks,envelopes ,letter
cards,plainpostcards ,correspond­
encecards;boxes,pouches,wallets
andwritingcompendiums ,ofpaper
orpaperboard ,containing onlyan
assortment ofpaperstationeryManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
48.15 Otherpaperandpaperboard ,cutto
sizeorshapeManufacture frompaperpulp
ex48.16 Boxes,bagsandotherpackingcon­
tainers,ofpaperorpaperboardManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
(')Theseprovisionsdonotapplywheretheproductsareobtainedfromproductswhichhaveacquiredthestatusof'originating products'inaccord­ancewiththeconditions laiddowninListB.

NoL83/10 OfficialJournaloftheEuropeanCommunities 27.3.86
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
49.09 Picturepostcards ,Christmas and
otherpicturegreetingcards,printed
byanyprocess,withorwithouttrim­
mingsManufacture fromproductsofhead­
ingNo49.11
49.10 Calendars ofanykind,ofpaperor
paperboard ,including calendar
blocksManufacture fromproductsofhead­
ingNo49.11
50.04(')Silkyarn,otherthanyarnofnoilor
otherwastesilk,notputupforretail
saleManufacture fromproducts other
thanthoseofheadingNo50.04
50.05(')Yarnspunfromnoilorotherwaste
silk,notputupforretailsaleManufacture fromproductsofhead­
ingNo50.03
ex50.07(')Silkyarnandyarnspunfromnoilor
otherwastesilk,putupforretailsaleManufacture fromproductsofhead­
ingsNos50.01to50.03
ex50.07(')Imitationcatgutofsilk Manufacture fromproductsofhead­
ingNo50.01orofheadingNo50.03
neithercardednorcombed
50.090Wovenfabricsofsilk,ofnoilorof
otherwastesilkManufacture fromproductsofhead­
ingNo50.02or50.03
51.01(')Yarnofman-made fibres(contin­
uous),notputupforretailsaleManufacture fromchemicalproducts
ortextilepulp
51.020)Monofll,strip(artificialstrawand
thelike)andimitation catgut,of
man-made fibrematerialsManufacture fromchemicalproducts
ortextilepulp
51.03(0 Yarnofman-made fibres(contin­
uous),putupforretailsaleManufacture fromchemicalproducts
ortextilepulp
51.04(0Wovenfabricsofman-made fibres
(continuous ),including wovenfa­
bricsofmonofilorstripofheading
No51.01or51.02Manufacture fromchemicalproducts
ortextilepulp
(')Foryarncomposedoftwoormoretextilematerials ,theconditions showninthelistmustalsobemetinrespectofeachoftheheadingsunder
whichyarnsoftheothertextilematerialsofwhichthemixedyarniscomposed wouldbeclassified .Thisrule,however,doesnotapplytoanyone
ormoremixedtextilematerialswhoseweightdoesnotexceed10%ofthetotalweightoftextilematerialsincorporated .
(2)Forfabricscomposedoftwoormoretextilematerials ,theconditions showninthislistmustalsobemetinrespectofeachoftheheadingsunder
whichfabricoftheothertextilematerialsofwhichthemixedfabriciscomposed wouldbeclassified .Thisrule,however,doesnotapplytoany
oneormoremixedtextilematerialswhoseweightdoesnotexceed10%ofthetotalweightoftextilematerialsincorporated .Thispercentage shall
beincreased :
—to20%wherethematerialinquestionisyarnmadeofpolyurethane segmented withflexiblesegmentsofpolyether ,whetherornotgimped,
fallingwithinheadingsNosex51.01and58.07,
—to30%wherethematerialinquestionisyarnofawidthnotexceeding 5mmformedofacoreconsisting eitherofathinstripofaluminium or
ofafilmofartificialplasticmaterialwhetherornotcoveredwithaluminium powder,thiscorehavingbeeninsertedandgluedbymeansofa
transparent orcolouredgluebetweentwofilmsofartificialplasticmaterial .

27.3.86OfficialJournaloftheEuropeanCommunities NoL83/11
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
52.01(')Metallized yarn,beingtextileyarn
spunwithmetalorcoveredwithme­
talbyanyprocessManufacture fromchemicalprod­
ucts,fromtextilepulporfromnatur­
altextilefibres,ortheirwaste,
neithercardednorcombed
52.020Wovenfabricsofmetalthreadorof
metallized yarn,ofakindusedin
articlesofapparel,asfurnishing fa­
bricsorthelikeManufacture fromchemicalprod­
ucts,fromtextilepulporfromnatur­
altextilefibres,discontinuous man­
madefibresortheirwaste
53.06(')Yarnofcardedsheep'sorlambs'
wool(woollenyarn),notputupfor
retailsaleManufacture fromproductsofhead­
ingNo53.01or53.03
53.07(')Yarnofcombedsheep'sorlambs'
wool(worstedyarn),notputupfor
retailsaleManufacture fromproductsofhead­
ingNo53.01or53.03
53.08(')Yarnoffineanimalhair(cardedor
combed),notputupforretailsaleManufacture fromrawfineanimal
hairofheadingNo53.02
53.09(')Yarnofhorsehair orofothercoarse
animalhair,notputupforretailsaleManufacture fromrawcoarseanimal
hairofheadingNo53.02orfromraw
horsehairofheadingNo05.03
53.100)Yarnofsheep'sorlambs'wool,of
horsehair orofotheranimalhair
(fineorcoarse),putupforretailsaleManufacture frommaterialsofhead­
ingsNos05.03and53.01to53.04
53.110Wovenfabricsofsheep'sorlambs'
wooloroffineanimalhairManufacture frommaterialsofhead­
ingsNos53.01to53.05
53.120Wovenfabricsofhorsehair orof
othercoarseanimalhairManufacture fromproductsofhead­
ingsNos53.02to53.05orfromhorse­
hairofheadingNo05.03
54.03(')Flaxorramieyarn,notputupforre­
tailsaleManufacture eitherfromproductsof
headingNo54.01neithercardednor
combedorfromproductsofheading
No54.02
54.040Flaxorramieyarn,putupforretail
saleManufacture frommaterialsofhead­
ingNo54.01or54.02
^^larncomPose(*tw0°.rmoretextilematerials,theconditionsshowninthelistmustalsobemetinrespectofeachoftheheadingsunderwhichyarnsoftheothertextilematerialsofwhichthemixedyarniscomposedwouldbeclassified .Thisrule,however,doesnotapplytoanyoneormoremixedtextilematerialswhoseweightdoesnotexceed10%ofthetotalweightoftextilematerialsincorporated .
(2)fabricscomposedoftwoormoretextilematerials,theconditionsshowninthislistmustalsobemetinrespectofeachoftheheadingsunder
whichfabricoftheothertextilematerialsofwhichthemixedfabriciscomposedwouldbeclassified .Thisrule,however,doesnotapplytoanyoneormoremixedtextilematerialswhoseweightdoesnotexceed10%ofthetotalweightoftextilematerialsincorporated .Thispercentage shallbeincreased : 6
—to20%wherethematerialinquestionisyarnmadeofpolyurethane segmented withflexiblesegmentsofpolyether ,whetherornotgimpedfallingwithinheadingsNosex51.01andex58.07, '
wherethematerialinquestionisyarnofawidthnotexceeding 5mmformedofacoreconsistingeitherofathinstripofaluminiumorofafilmofartificialplasticmaterialwhetherornotcoveredwithaluminiumpowder,thiscorehavingbeeninsertedandgluedbymeansofatransparent orcolouredgluebetweentwofilmsofartificialplasticmaterial .

NoL83/12 OfficialJournaloftheEuropeanCommunities 27.3.86
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
54.05(2)Wovenfabricsofflaxoroframie
55.05(')Cottonyarn,notputupforretailsaleManufacture frommaterialsofhead­
ingNo54.01or54.02
Manufacture frommaterialsofhead­
ingNo55.01or55.03
Manufacture frommaterials ofhead­
ingNo55.01or55.03
Manufacture frommaterials ofhead­
ingNo55.01,55.03or55.0455.060)Cottonyarn,putupforretailsale
55.070Cottongauze
55.08(2)Terrytowellingandsimilarterryfa­
brics,ofcottonManufacture frommaterials ofhead­
ingNo55.01,55.03or55.04
55.09(2)Otherwovenfabricsofcotton Manufacture frommaterials ofhead­
ingNo55.01,55.03or55.04
56.01 Man-made fibres(discontinuous ),
notcarded,combedorotherwisepre­
paredforspinningManufacture fromchemicalproducts
ortextilepulp
56.02 Continuous filament towforthe
manufacture ofman-made fibres
(discontinuous )Manufacture fromchemicalproducts
ortextilepulp
56.03Manufacture fromchemicalproducts
ortextilepulpWaste(including yarnwasteand
pulledorgarnetted rags)ofman­
madefibres(continuous ordiscon­
tinuous),notcarded,combedoroth­
erwisepreparedforspinning
56.04Manufacture fromchemicalproducts
ortextilepulpMan-made fibres(discontinuous or
waste),carded,combed or
otherwisepreparedforspinning
56.05(')Yarnofman-made fibres(discontin­
uousorwaste),notputupforretail
saleManufacture fromchemicalproducts
ortextilepulp
(')Foryarncomposedoftwoormoretextilematerials,theconditionsshowninthelistmustalsobemetinrespectofeachoftheheadingsunder
whichyarnsoftheothertextilematerialsofwhichthemixedyarniscomposedwouldbeclassified .Thisrule,however,doesnotapplytoanyone
ormoremixedtextilematerialswhoseweightdoesnotexceed10%ofthetotalweightoftextilematerialsincorporated .
(2)Forfabricscomposedoftwoormoretextilematerials,theconditionsshowninthislistmustalsobemetinrespectofeachoftheheadingsunder
whichfabricoftheothertextilematerialsofwhichthemixedfabriciscomposedwouldbeclassified .Thisrule,however,doesnotapplytoany
oneormoremixedtextilematerialswhoseweightdoesnotexceed10%ofthetotalweightoftextilematerialsincorporated .Thispercentage shallbeincreased :
—to20%wherethematerialinquestionisyarnmadeofpolyurethane segmented withflexiblesegmentsofpolyether ,whetherornotgimped,fallingwithinheadingsNosex51.01andex58.07,
—to30%wherethematerialinquestionisyarnofawidthnotexceeding 5mmformedofacoreconsistingeitherofathinstripofaluminium or
ofafilmofartificialplasticmaterialwhetherornotcoveredwithaluminium powder,thiscorehavingbeeninsertedandgluedbymeansofa
transparent orcolouredgluebetweentwofilmsofartificialplasticmaterial .

27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/13
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
56.06(')Yarnofman-made fibres(discontin­
uousorwaste),putupforretailsaleManufacture fromchemicalproducts
ortextilepulp
56.070Wovenfabricsofman-made fibres
(discontinuous orwaste)Manufacture fromproductsofhead­
ingsNos56.01to56.03
57.06(0 Yarnofjuteorofothertextilebast
fibresofheadingNo57.03Manufacture fromrawjute,jutetow
orfromotherrawtextilebastfibres
ofheadingNo57.03
ex57.07(!)Yarnoftruehemp Manufacture fromtruehemp,raw
ex57.07(')Yarnofothervegetabletextilefibres,
excluding yarnoftruehempManufacture fromrawvegetabletex­
tilefibresofheadingsNos57.02to
57.04
ex57.07 Paperyarn Manufacture fromproductsofChap­
ter47,fromchemicalproducts ,tex­
tilepulporfromnaturaltextile
fibres,discontinuous man-made
fibresortheirwaste,neithercarded
norcombed
57.100Wovenfabricsofjuteorofothertex­
tilebastfabricsofheadingNo57.03Manufacture fromrawjute,jutetow
orfromotherrawtextilebastfibres
ofheadingNo57.03
ex57.110Wovenfabricsofothervegetable tex­
tilefibresManufacture frommaterials ofhead­
ingNo57.01,57.02,57.04orfrom
coiryarnofheadingNo57.07
ex57.11 Wovenfabricsofpaperyarn Manufacture frompaper,fromchem­
icalproducts ,textilepulporfromna­
turaltextilefibres,discontinuous
man-made fibresortheirwaste
(')Foryarncomposedoftwoormoretextilematerials ,theconditions showninthelistmustalsobemetinrespectofeachoftheheadingsunder
whichyarnsoftheothertextilematerialsofwhichthemixedyarniscomposedwouldbeclassified .Thisrule,however,doesnotapplytoanyone
ormoremixedtextilematerialswhoseweightdoesnotexceed10%ofthetotalweightoftextilematerialsincorporated .
(2)Forfabricscomposedoftwoormoretextilematerials ,theconditions showninthislistmustalsobemetinrespectofeachoftheheadingsunder
whichfabricoftheothertextilematerialsofwhichthemixedfabriciscomposed wouldbeclassified .Thisrule,however,doesnotapplytoany
oneormoremixedtextilematerialswhoseweightdoesnotexceed10%ofthetotalweightoftextilematerialsincorporated .Thispercentage shall
beincreased :
—to20%wherethematerialinquestionisyarnmadeofpolyurethane segmented withflexiblesegmentsofpolyether ,whetherornotgimped,
fallingwithinheadingsNosex51.01andex58.07,
—to30%wherethematerialinquestionisyarnofawidthnotexceeding 5mmformedofacoreconsisting eitherofathinstripofaluminium or
ofafilmofartificialplasticmaterialwhetherornotcoveredwithaluminium powder,thiscorehavingbeeninsertedandgluedbymeansofa
transparent orcolouredgluebetweentwofilmsofartificialplasticmaterial .

NoL83/14 OfficialJournaloftheEuropeanCommunities 27.3.86
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
58.01(')Carpets,carpetingandrugs,knotted
(madeupornot)Manufacture frommaterials ofhead­
ingsNos50.01to50.03,51.01,53.01
to53.05,54.01,55.01to55.04,56.01
to56.03or57.01to57.04
58.02(')Othercarpets,carpeting ,rugs,mats
andmatting,and'Kelem','Schu­
macks'and'Karamanie 'rugsandthe
like(madeupornot)Manufacture frommaterials ofhead­
ingsNos50.01to50.03,51.01,53.01
to53.05,54.01,55.01to55.04,56.01
to56.03,57.01to57.04orfromcoir
yarnofheadingNo57.07
58.04(')Wovenpilefabricsandchenillefa­
brics(otherthanterrytowelling or
similarterryfabricsofcottonfalling
withinheadingNo55.08andfabrics
fallingwithinheadingNo58.05)Manufacture frommaterials ofhead­
ingsNos50.01to50.03,53.01 'to
53.05,54.01,55.01to55.04,56.01to
56.03,57.01to57.04orfromchemi­
calproductsortextilepulp
58.05(0Narrowwovenfabrics,andnarrow
fabrics(bolduc)consisting ofwarp,
withoutweftassembled bymeansof
anadhesive ,otherthangoodsfalling
withinheadingNo58.06Manufacture frommaterials ofhead­
ingsNos50.01to50.03,53.01to
53.05,54.01,55.01to55.04,56.01to
56.03or57.01to57.04orfromchem­
icalproductsortextilepulp
58.06(')Wovenlabels,badgesandthelike,
notembroidered ,inthepiece,in
stripsorcuttoshapeorsizeManufacture frommaterials ofhead­
ingsNos50.01to50.03,53.01to
53.05,54.01,55.01to55.04,56.01to
56.03orfromchemicalproductsor
textilepulp
58.07(')Chenilleyarn(including flockchen­
illeyarn),gimpedyarn(otherthan
metallized yarnofheadingNo52.01
andgimpedhorsehair yarn);braids
andornamental trimmings inthe
piece;tassels,pomponsandthelikeManufacture frommaterials ofhead­
ingsNos50.01to50.03,53.01to
53.05,54.01,55.01to55.04,56.01to
56.03orfromchemicalproductsor
textilepulp
58.08(')Tulleandothernetfabrics(butnot
including woven,knittedorchro­
chetedfabrics),plainManufacture frommaterials ofhead­
ingsNos50.01to50.03,53.01to
53.05,54.01,55.01to55.04,56.01to
56.03orfromchemicalproductsor
textilepulp
58.09(')Tulleandothernetfabrics(butnot
including woven,knittedorchro­
chetedfabrics),figured;handorme­
chanically madelace,inthepiece,in
stripsorinmotifsManufacture frommaterials ofhead­
ingsNos50.01to50.03,53.01to
53.05,54.01,55.01to55.04,56.01to
56.03orfromchemicalproductsor
textilepulp
58.10 Embroidery ,inthepiece,instripsor
inmotifsManufacture inwhichthevalueof
theproductuseddoesnotexceed
50%ofthevalueofthefinished
product
(')Forproductscomposed oftwoormoretextilematerials ,theconditions shownincolumn4mustbemetinrespectofeachofthetextilematerials
ofwhichthemixedproductiscomposed .Thisrule,however ,doesnotapplytoanyoneormoremixedtextilematerialswhoseweightdoesnot
exceed10%ofthetotalweightoftextilematerialsincorporated .Thispercentage shallbeincreased :
—to20%wherethematerialinquestionisyarnmadeofpolyurethane segmented withflexiblesegmentsofpolyether ,whetherornotgimped,
fallingwithinheadingsNosex51.01andex58.07,
—to30%wherethematerialinquestionisyarnofawidthnotexceeding 5mmformedofacoreconsisting eitherofathinstripofaluminium or
ofafilmofartificialplasticmaterialwhetherornotcoveredwithaluminium powder,thiscorehavingbeeninsertedandgluedbymeansofa
transparent orcolouredgluebetweentwofilmsofartificialplasticmaterial .

27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/15
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
59.01(')
ex59.02(i)Waddingandarticlesofwadding ;
textileflockanddustandmillneps
Feltandarticlesoffelt,withtheex­
ceptionofpeedledfelt,whetheror
notimpregnated orcoated
Needledfelt,whetherornotimpreg­
natedorcoatedex59.02(')Manufacture eitherfromnatural
fibresorfromchemicalproductsor
textilepulp
Manufacture eitherfromnatural
fibresorfromchemicalproductsor
textilepulp
Manufacture eitherfromnatural
fibresorfromchemicalproductsor
textilepulporfromfibreorcontin­
uouspolypropylene filament of
whichthedenomination ofthe
filaments islessthan8denierandof
whichthevaluedoesnotexceed
40%ofthevalueofthefinished
product
Manufacture eitherfromnatural
fibresorfromchemicalproductsor
textilepulp59.03(')Bondedfibrefabrics,similarbonded
yarnfabrics,andarticlesofsuchfa­
brics,whetherornotimpregnated or
coated
Twine,cordage,ropesandcables,
plaitedornot59.04(')
59.05(0Netsandnettingmadeoftwine,cor­
dageorrope,andmadeupfishing
netsofyarn,twine,cordageorropeManufacture eitherfromnatural
fibresorfromchemicalproductsor
textilepulporfromcoiryarnof
headingNo57.07
Manufacture eitherfromnatural
fibresorfromchemicalproductsor
textilepulporfromcoiryarnof
headingNo57.07
Manufacture eitherfromnatural
fibresorfromchemicalproductsor
textilepulporfromcoiryarnof
headingNo57.07
Manufacture fromyarn59.06(')
59.07Otherarticlesmadefromyarn,twine,
cordage,ropeorcables,otherthan
textilefabricsandarticlesmadefrom
suchfabrics
Textilefabricscoatedwithgumor
amylaceous substances ,ofakind
usedfortheoutercoversofbooks
andthelike;tracingcloth;prepared
paintingcanvas;buckramandsimi­
larfabricsforhatfoundations and
similaruses
Textilefabricsimpregnated ,coated,
coveredorlaminated withprepara­
tionsofcellulose derivatives orof
otherartificialplasticmaterials
Linoleum andmaterialspreparedon
atextilebaseinasimilarmannerto
linoleum ,whetherornotcuttoshape
orofakindusedasfloorcoverings ;
floorcoverings consisting ofacoat­
ingappliedonatextilebase,cutto
shapeornot59.08 Manufacture fromyarn
59.10(0 Manufacture eitherfromyarnor
fromtextilefibres
(')Forproductscomposedoftwoormoretextilematerials ,theconditions shownincolumn4mustbemetinrespectofeachofthetextilematerials
ofwhichthemixedproductiscomposed .Thisrule,however,doesnotapplytoanyoneormoremixedtextilematerialswhoseweightdoesnot
exceed10%ofthetotalweightoftextilematerialsincorporated .Thispercentage shallbeincreased :
—to20%wherethematerialinquestionisyarnmadeofpolyurethane segmented withflexiblesegmentsofpolyether ,whetherornotgimped,
fallingwithinheadingsNosex51.01andex58.07,
—to30%wherethematerialinquestionisyarnofawidthnotexceeding 5mmformedofacoreconsistingeitherofathinstripofaluminium or
ofafilmofartificialplasticmaterialwhetherornotcoveredwithaluminium powder,thiscorehavingbeeninsertedandgluedbymeansofa
transparent orcolouredgluebetweentwofilmsofartificialplasticmaterial .

NoL83/16OfficialJournaloftheEuropeanCommunities 27.3.86
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
Manufacture fromyarnRubberized textilefabrics,otherthan
rubberized ,knittedorcrocheted
goods,withtheexception ofthose
consisting offabricofcontinuous
synthetictextilefibres,oroffabric
composed ofparallelyarnsofcontin­
uoussynthetictextilefibres,impreg­
natedorcoveredwithrubberlatex,
containing atleast90%byweightof
textilematerials andusedforthe
manufacture oftyresorforother
technical uses
Manufacture fromchemicalproducts Rubberized textilefabrics,otherthan
rubberized knitted orcrocheted
goods,consisting offabricofcontin­
uoussynthetic textilefibres,orof
fabriccomposed ofparallelyarnsof
continuous synthetic textilefibres,
impregnated orcoveredwithrubber
latex,containing atleast90%by
weightoftextilematerialsandused
forthemanufacture oftyresorfor
othertechnical usesex59.11
ex59.11
59.12
59.13(0
59.15(0
59.16(0
ex59.17(0Manufacture fromyarn Textilefabricsotherwise impregnat­
edorcoated;paintedcanvasbeing
theatricalscenery,studioback-cloths
orthelike
Manufacturing fromsingleyarn Elasticfabricsandtrimmings (other
thanknittedorcrocheted goods)
consisting oftextilematerials com­
binedwithrubberthreads
Textilehosepiping andsimilartub­
ing,withorwithoutliningarmouror
accessories ofothermaterialsManufacture frommaterials ofhead­
ingsNos50.01to50.03,53.01to
53.05,54.01,55.01to55.04,56.01to
56.03or57.01to57.04orfromchem­
icalproductsortextilepulp
Manufacture frommaterialsofhead­
ingsNos50.01to50.03,53.01to
53.05,54.01,55.01to55.04,56.01to
56.03or57.01to57.04orfromchem­
icalproductsortextilepulpTransmission ,conveyor orelevator
beltsorbelting,oftextilematerial,
whetherornotstrengthened withme­
talorothermaterial
Textilefabricsandtextilearticles,of
akindcommonly usedin
machinery orplant,excludingpolish­
ingdiscsorrings,otherthanoffeltManufacture frommaterialsofhead­
ingsNos50.01to50.03,53.01to
53.05,54.01,55.01to55.04,56.01to
56.03or57.01to57.04orfromchem­
icalproductsortextilepulp
()Forproductscomposedoftwoormoretextilematerials,theconditionsshownincolumn4mustbemetinrespectofeachofthetextilematerials
ofwhichthemixedproductiscomposed .Thisrule,however,doesnotapplytoanyoneormoremixedtextilematerialswhoseweightdoesnotexceed10%ofthetotalweightoftextilematerialsincorporated .Thispercentage shallbeincreased :
—to20%wherethematerialinquestionisyarnmadeofpolyurethane segmentedwithflexiblesegmentsofpolyether ,whetherornotgimpedfallingwithinheadingsNosex51.01andex58.07, '
—to30%wherethematerialinquestionisyarnofawidthnotexceeding 5mmformedofacoreconsistingeitherofathinstripofaluminiumorofafilmofartificialplasticmaterialwhetherornotcoveredwithaluminiumpowder,thiscorehavingbeeninsertedandgluedbymeansofatransparent orcolouredgluebetweentwofilmsofartificialplasticmaterial .

27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/17
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
ex59.7Polishingdiscsorrings,otherthanof
feltManufacture fromyarnorfrom
wastefabricsorragsofheadingNo
63.02
exChapter
600)Manufacture fromnaturalfibres,
cardedorcombed,frommaterialsof
headings Nos56.01to56.03from
chemicalproductsortextilepulpKnittedandcrocheted goods,ex­
cludingknittedorcrocheted goods
obtainedbysewingorbytheassem­
blyofpiecesofknittedorcrocheted
goods(cutorobtaineddirectlyto
shape)
ex60.02Manufacture fromyarn(2) Gloves,mittensandmitts,knittedor
crocheted ,notelasticorrubberized ,
obtainedbysewingorbytheassem­
blyofpiecesofknittedorcrocheted
goods(cutorobtaineddirectlyto
shape)
ex60.03Manufacture fromyarn(2) Stockings ,understockings ,socks,an­
kle-socks ,sockettes andthelike,
knittedorcrocheted ,notelasticor
rubberized ,obtainedbysewingorby
theassemblyofpiecesofknittedor
crocheted goods(cutorobtaineddi­
rectlytoshape)
Undergarments ,knittedorcrochet­
ed,notelasticorrubberized ,ob­
tainedbysewingorbytheassembly
ofpiecesofknittedorcrocheted
goods(cutorobtaineddirectlyto
shape)ex60.04Manufacture fromyarn(2)
ex60.05Manufacture fromyarn(2) Outergarments andotherarticles,
knittedorcrocheted ,notelasticor
rubberized ,obtainedbysewingorby
theassemblyofpiecesofknittedor
crocheted goods(cutorobtaineddi­
rectlytoshape)
ex60.06Manufacture fromyarn(2) Otherarticles,knittedorcrocheted ,
elasticorrubberized (including elas­
ticknee-caps andelasticstockings),
obtainedbysewingorbytheassem­
blyofpiecesofknittedorcrocheted
goods(cutorobtaineddirectlyto
shape)
(')Forproductscomposedoftwoormoretextilematerials,theconditions shownincolumn4mustbemetinrespectofeachofthetextilematerials
ofwhichthemixedproductiscomposed .Thisrule,however,doesnotapplytoanyoneormoremixedtextilematerialswhoseweightdoesnot
exceed10%ofthetotalweightoftextilematerialsincorporated .Thispercentage shallbeincreased :
—to20%wherethematerialinquestionisyarnmadeofpolyurethane segmented withflexiblesegmentsofpolyether ,whetherornotgimped,fallingwithinheadingsNosex51.01andex58.07,
—to30%wherethematerialinquestionisyarnofawidthnotexceeding 5mmformedofacoreconsistingeitherofathinstripofaluminium or
ofafilmofartificialplasticmaterialwhetherornotcoveredwithaluminium powder,thiscorehavingbeeninsertedandgluedbymeansofa
transparent orcolouredgluebetweentwofilmsofartificialplasticmaterial .
(2)Trimmingsandaccessories (excludingliningsandinterlining)whichchangetariffheadingdonotremovetheoriginating statusoftheproduct
obtainediftheirweightdoesnotexceed10%ofthetotalweightofallthetextilematerialsincorporated .

NoL83/18OfficialJournaloftheEuropeanCommunities27.3.86
Productsobtained
Workingorprocessingthatdoes
notconferthestatusof
originating productsWorkingorprocessingthat
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
ex61.01
Manufacture fromyarn(')(2)Men'sandboys'outergarmentsex­
cludingfire-resistant equipment of
clothcoveredbyfoilofaluminized
polyester
ex61.01 Fireresistantequipment ofcloth
covered byfoilofaluminized
polyesterManufacture fromuncoatedclothof
whichthevaluedoesnotexceed
40%ofthevalueofthefinished
product(')(2)
ex61.02Manufacture fromyarn(')(2)Women's,girls'andinfants'outer
garments ,notembroidered ,exclud­
ingfire-resistant equipment ofcloth
coveredbyfoilofaluminized polyes­
ter
ex61.02 Fire-resistant equipment ofcloth
covered byfoilofaluminized
polyesterManufacture fromuncoated clothof
whichthevaluedoesnotexceed
40%ofthevalueofthefinished
product(')(2)
ex61.02 Women's,girls'andinfants'outer
garments ,embroideredManufacture fromfabrics,notem­
broidered ,thevalueofwhichdoes
notexceed40%ofthevalueofthe
finishedproduct(')
61.03 Men'sandboys'undergarments,in­
cludingcollars,shirtfrontsandcuffsManufacture fromyarn(')(2)
61.04 Women's ,girls'andinfants'under
garmentsManufacture fromyarn(')(2)
ex61.05 Handkerchiefs ,notembroideredManufacture fromunbleached single
yarn(')(2)(3)
ex61.05 Handkerchiefs ,embroideredManufacture fromfabrics,notem­
broidered ,thevalueofwhichdoes
notexceed40%ofthevalueofthe
finishedproduct(')
ex61.06 Shawls,scarves,mufflers,mantillas ,
veilsandthelike,notembroideredManufacture fromunbleached single
yarnofnaturaltextilefibresordis­
continuous man-made fibresortheir
wasteorfromchemicalproductsor
textilepulp(')(2)
Wo=?f,Srw^ «»originatings,atusof,heproduc,
(2)TheseprovisionsdonotapplywheretheproductsareobtainedfromprintedfabricinaccordancewiththeconditionsshowninListB
<3) ss °ne°rmoreof,hemi*ed,e"iie—-irits-

27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/19
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
ex61.06 Shawls,scarves,mufflers ,mantillas ,
veilsandthelike,embroideredManufacture fromfabrics,notem­
broidered ,thevalueofwhichdoes
notexceed40%ofthevalueofthe
finishedproduct(')
61.07 Ties,bowtiesandcravats Manufacture fromyarn(')(2)
61.09 Corsets,corset-belts ,suspender-belts ,
brassieres ,braces,suspenders ,garters
andthelike(including sucharticles
ofknittedorcrocheted fabric),
whetherornotelasticManufacture fromyarn(')(2)
ex61.10 Gloves,mittens,mitts,stockings ,
socksandsockettes ,notbeing'knit­
tedorcrocheted goodsexcluding
fire-resistant equipment ofclothcov­
eredbyfoilofaluminized polyesterManufacture fromyarn(')(2)
ex61.10 Fire-resistant equipment ofcloth
covered byfoilofaluminized
polyesterManufacture fromuncoated clothof
whichthevaluedoesnotexceed
40%ofthevalueofthefinished
product(')(2)
ex61.11Madeupaccessories forarticlesof
apparel(forexample ,dressshields,
shoulder andotherpads,belts,
muffs,sleeveprotectors ,pockets),
withexceptionofcollars,tuckers,fal­
lals,bodice-fronts ,jabots,cuffs,
flounces,yokesandsimilaraccesso­
riesandtrimmings forwomen'sand
girls'garments ,embroideredManufacture fromyarn(')(2)
ex61.11 Collars,tuckers,fallals,bodice­
fronts,jabots,cuffs,flounces ,yokes
andsimilaraccessories andtrim­
mingsforwomen'sandgirls'gar­
ments,embroideredManufacture fromfabrics,notem­
broidered ,thevalueofwhichdoes
notexceed40%ofthevalueofthe
finishedproducts(')
62.01 Travelling rugsandblankets Manufacture fromunbleached yarn
ofChapters 50to56(2)(3)
ex62.02 Bedlinen,tablelinen,toiletlinen
andkitchenlinen;curtainsandother
furnishing articles ;notembroideredManufacture fromunbleached
singleyarn(2)(3)
(')Trimmings andaccessories used(excluding liningsandinterlining )whichchangetariffheadingdonotremovetheoriginating statusoftheprod­
uctobtainediftheirweightdoesnotexceed10%ofthetotalweightofthetextilematerialsincorporated .
(2)Theseprovisions donotapplywheretheproductsareobtainedfromprintedfabricinaccordance withtheconditions showninListB.
(3)Forproductsobtainedfromtwoormoretextilematerials ,thisruledoesnotapplytooneormoreofthemixedtextilematerialsifitsortheir
weightdoesnotexceed10%ofthetotalweightofallthetextilematerialsincorporated .

NoL83/20 OfficialJournaloftheEuropeanCommunities 27.3.86
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
ex62.02 Bedlinen,tablelinen,toiletlinen
andkitchenlinen;curtainsandother
furnishing articles;embroideredManufacture fromfabrics,notem­
broidered ,thevalueofwhichdoes
notexceed40%ofthevalueofthe
finishedproduct
62.03 Sacksandbags,ofakindusedfor
thepackingofgoodsManufacture fromchemical prod­
ucts,textilepulporfromnaturaltex­
tilefibres,discontinuous man-made
fibresortheirwaste(')(2)
62.04 Tarpaulins ,sails,awnings ,sunblinds ,
tentsandcampinggoodsManufacture fromsingleunbleached
yarn(')(2)
ex62.05 Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
40%ofthevalueofthefinished
productOthermadeuptextilearticles(in­
cludingdresspatterns)excluding
fansandhand-screens ,non­
mechanical ,framesandhandles
thereforandpartsofsuchframesand
handles
64.01 Footwear withoutersolesanduppers
ofrubberorartificialplasticmaterialManufacture fromassemblies of
uppersaffixedtoinnersolesorto
othersolecomponents ,butwithout
outersoles,ofanymaterialexcept
metal
64.02 Footwear withoutersolesofleather
orcomposition leatherfootwear
(otherthanfootwear fallingwithin
headingNo64.01)withoutersolesof
rubberorartificialplasticmaterialManufacture fromassemblies of
uppersaffixedtoinnersolesorto
othersolecomponents ,butwithout
outersoles,ofanymaterialexcept
metal
64.03 Footwear withoutersolesofwoodor
ofcorkManufacture fromassemblies of
uppersaffixedtoinnersolesorto
othersolecomponents ,butwithout
outersoles,ofanymaterialexcept
metal
64.04 Footwear withoutersolesofother
materialsManufacture fromassemblies of
uppersaffixedtoinnersolesorto
othersolecomponents ,butwithout
outersoles,ofanymaterialexcept
metal
(')Theseprovisions donotapplywheretheproductsareobtainedfromprintedfabricinaccordance withtheconditions showninListB.
(2)Forproductsobtainedfromtwoormoretextilematerials ,thisruledoesnotapplytooneormoreofthemixedtextilematerialsifitsortheir
weightdoesnotexceed10%ofthetotalweightofallthetextilematerialsincorporated .

27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/21
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
65.03 Manufacture fromtextilefibres Felthatsandotherfeltheadgear ,
beingheadgearmadefromthefelt
hoodsandplateauxfallingwithin
headingNo65.01,whetherornot
linedortrimmed
65.05 Manufacture eitherfromyarnor
fromtextilefibresHatsandotherheadgear (including
hairnets),knittedorcrocheted ,or
madeupfromlace,feltorothertex­
tilefabricinthepiece(butnotfrom
strips),whether ornotlinedor
trimmed
66.01 Umbrellas andsunshades (including
walking-stick umbrellas ,umbrella
tents,andgardenandsimilarumbrel­
las)Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
ex70.07 Manufacture fromdrawn,castor
rolledglassofheadingNos70.04
to70.06Cast,rolled,drawnorblownglass
(includingflashedorwiredglass)cut
toshapeotherthanrectangular
shape,orbentorotherwise worked
(forexample ,edgeworkedoren­
graved)whether ornotsurface
groundorpolished ;multiple-walled
insulating glass
70.08 Safetyglassconsisting oftoughened
orlaminated glass,shapedornotManufacture fromdrawn,castor
rolledglassofheadingNos70.04
to70.06
70.09 Glassmirrors(including rearview
mirrors),unframed ,framed or
backedManufacture fromdrawn,castor
rolledglassofheadingNos70.04to
70.06
71.15 Articlesconsisting of,orincorporat­
ing,pearls,preciousorsemi-precious
stones(natural,synthetic orrecon­
structed)Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
73.07 Manufacture fromproductsofhead­
ingNo73.06Blooms,billets,slabsandsheetbars
(including tinplatebars),ofironor
steel;piecesroughlyshapedbyforg­
ing,ofironorsteel
73.08 Ironorsteelcoilsforre-rolling Manufacture fromproductsofhead­
ingNo73.07
73.09 Universalplatesofironorsteel Manufacture fromproductsofhead­
ingsNos73.07to73.08
(')Theseprovisions donotapplywheretheproductsareobtainedfromproductswhichhaveacquiredthestatusoforiginating productsinaccord­
ancewiththeconditions laiddowninListB.

NoL83/22OfficialJournaloftheEuropeanCommunities 27.3.86
Productsobtained
Workingorprocessingthatdoes
notconferthestatusof
originating productsWorkingorprocessingthat
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
73.10Manufacture fromproductsofhead­
ingNo73.07Barsandrods(includingwirerod),
ofironorsteel,hot-rolled ,forged,ex­
truded,cold-formed ,orcold-finished
(including precision-made );hollow
miningdrillsteel
73.11Manufacture fromproductsofhead­
ingsNos73.07to73.10,73.12or
73.13Angles,shapesandsections,ofiron
orsteel,hot-rolled ,forged,extruded ,
cold-formed orcold-finished ;sheet
pilingofironorsteel,whetherornot
drilled,punchedormadefromas­
sembledelements
73.2Hoopandstrip,ofironorsteel,hot­
rolledorcold-rolledManufacture fromproductsofhead­
ingsNos73.07to73.09or73.13
73.13 Sheetsandplates,ofironandsteel,
hot-rolled orcold-rolledManufacture fromproductsofhead­
ingsNos73.07to73.09
73.14 Ironorsteelwire,whetherornot
coated,butnotinsulatedManufacture fromproductsofhead­
ingNo73.10
73.16Manufacture fromproductsofhead­
ingNo73.06Railwayandtramwaytrackconstruc­
tionmaterialofironorsteel,thefol­
lowing :rails,check-rails ,switch
blades,crossings (orfrogs),crossing
pieces,pointrods,rackrails,slee­
pers,fish-plates ,chairs,chairwedges,
soleplates(baseplates),railclips,
bed-plates ,tiesandothermaterials
specialized forjoiningorfixingrails
73.18 Tubesandpipesandblankstherefor,
ofiron(otherthanofcastiron)or
steel,excludinghigh-pressure hydro­
electricconduitsManufacture fromproductsofhead­
ingsNos73.06and73.07orheading
No73.15intheformsspecifiedin
headingsNos73.06and73.07
74.03Wroughtbars,rods,angles,shapes
andsections,ofcopper;copperwireManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
74.04 Wroughtplates,sheetsandstrip,of
copperManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
()Theseprovisionsdonotapplywheretheproductsareobtainedfromproductswhichhaveacquiredthestatusoforiginatingproductsinaccord­ancewiththeconditions laiddowninListB.

27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/23
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
74.05 Copperfoil(whetherornotem­
bossed,cuttoshape,perforated ,
coated,printed,orbackedwithpaper
orotherreinforcing material),ofa
thickness (excluding anybacking)
notexceeding 0,15mmManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
74.06 Copperpowdersandflakes Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
74.07 Tubesandpipesandblankstherefor,
ofcopper;hollowbarsofcopperManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
74.08 Tubeandpipefittings(forexample ,
joints,elbows,socketsandflanges),
ofcopperManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
74.10 Strandedwire,cables,cordage,ropes,
plaitedbandsandthelike,ofcopper
wire,butexcluding insulatedelectric
wiresandcablesManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
74.11 Gauze,cloth,grill,netting,fencing,
reinforcing fabricandsimilarmateri­
als(includingendlessbands),ofcop­
perwire;expanded metal,ofcopperManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
74.15 Nails,tacks,staples,hook-nails ,
spikedcramps,studs,spikesand
drawingpins,ofcopper,orofironor
steelwithheadsofcopper;boltsand
nuts(including boltendsandscrew
studs),whetherornotthreaded or
tapped,andscrews(including screw
hooksandscrewrings)ofcopper;
rivets,cotters,cotter-pins ,washers
andspringwashers,ofcopperManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
74.16 Springs,ofcopper Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
74.17 Cookingandheatingapparatus ofa
kindusedfordomesticpurposes ,not
electrically operated ,andpartsther­
eof,ofcopperManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
(')Theseprovisions donotapplywheretheproductsareobtainedfromproductswhichhaveacquiredthestatusoforiginating productsinaccord­
ancewiththeconditions laiddowninListB.

NoL83/24 OfficialJournaloftheEuropeanCommunities 27.3.86
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessingthat
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
74.18Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')Otherarticlesofakindcommonly
usedfordomesticpurposes ,sanitary
wareforindooruse,andpartsof
sucharticlesandware,ofcopper
Otherarticlesofcopper 74.9
75.02 Wroughtbars,rods,angles,shapes
andsections ,ofnickel;nickelwireManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')75.03 Wroughtplates,sheetsandstrip,of
nickel;nickelfoil;nickelpowders
andflakes
75.04 Tubesandpipesandblankstherefor,
ofnickel;hollowbars,andtubeand
pipefittings(forexample ,joints,el­
bows,socketsandflanges),ofnickel
75.05 Electro-plating anodes,ofnickel,
wroughtorunwrought ,including
thoseproducedbyelectrolysisManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
75.06 Otherarticlesofnickel Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
76.02 Wroughtbars,rods,angles,shapes
andsections ,ofaluminium ;alu­Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
productminium wire
76.03 Wroughtplates,sheetsandstrip,of
aluminiumManufacture inwhichthevalueof
theproducts useddoesnotexceed
50%ofthevalueofthefinished
product
76.04 Aluminium foil(whetherornotem­
bossed,cuttoshape,perforated ,
coated,printed,orbackedwithpaper
orotherreinforcing material),ofa
thickness (excluding anybacking)
notexceeding 0,20mmManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
(')Theseprovisions donotapplywheretheproductsareobtainedfromproductswhichhaveacquiredthestatusoforiginating productsinaccord­
ancewiththeconditions laiddowninListB.

27.3.86OfficialJournaloftheEuropeanCommunities NoL83/25
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
76.05 Aluminium powdersandflakes Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
76.06 Tubesandpipesandblankstherefor,
ofaluminium ;hollowbarsofalu­
miniumManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
76.07 Tubeandpipefittings(forexample,
joints,elbows,socketsandflanges),
ofaluminiumManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
76.08Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
productStructuresandpartsofstructures (for
example ,hangarsandotherbuild­
ings,bridgesandbridge-sections ,
towers,latticemasts,roofs,roofing
frameworks ,doorandwindow
frames,balustrades ,pillarsandcol­
umns),ofaluminium ;plates,rods,
angles,shapes,sections,tubesand
thelike,preparedforuseinstruc­
tures,ofaluminium
76.09Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
productReservoirs ,tanks,vatsandsimilar
containers ,foranymaterial (other
thancompressed orliquefiedgas),of
aluminium ofacapacityexceeding
300litres,whetherornotlinedor
heat-insulated ,butnotfittedwith
mechanical orthermalequipment
76.10 Casks,drums,cans,boxesandsimi­
larcontainers (including rigidand
collapsible tubularcontainers ),ofal­
uminium,ofadescription commonly
usedfortheconveyance orpacking
ofgoodsManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
76.11 Containers ,ofaluminium ,forcom­
pressedorliquefiedgasManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
76.12 Strandedwire,cables,cordage,ropes,
plaitedbandsandthelike,ofalu­
miniumwire,butexcludinginsulat­
ingelectricwiresandcablesManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
76.15 Articlesofakindcommonly usedfor
domesticpurposes ,sanitarywarefor
indooruse,andpartsofsucharticles
andware,ofaluminiumManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product

NoL83/26 OfficialJournaloftheEuropeanCommunities 27.3.86
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
76.16 Otherarticlesofaluminium Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
77.02 Wroughtbars,rods,angles,shapes
andsections,ofmagnesium ;magne­
siumwire;wroughtplates,sheetsand
strip,ofmagnesium ;magnesium
foil;raspingsandshavingsofuni­
formsize,powdersandflakes,of
magnesium ;tubesandpipesand
blankstherefor,ofmagnesium ;hol­
lowbarsofmagnesium ;otherarticles
ofmagnesiumManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
78.02 Wroughtbars,rods,angles,shapes
andsections,oflead;leadwireManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
78.03 Wroughtplates,sheetsandstrip,of
leadManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
78.04 Leadfoil(whetherornotembossed ,
cuttoshape,perforated ,coated,
printed,orbackedwithpaperor
otherreinforcing material)ofa
weight(excluding anybacking)not
exceeding l,7kg/m2;leadpowders
andflakesManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
products(')
78.05 Tubesandpipesandblankstherefor,
oflead;hollowbars,andtubeand
pipefittings(forexample ,joints,el­
bows,sockets,flangesandS-bends),
ofleadManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
78.06 Otherarticlesoflead Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product(')
79.02 Wrought bars,rods,angles,shapes
andsections ,ofzinc;zincwireManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
79.03 Wroughtplates,sheetsandstrip,of
zinc;zincfoil;zincpowdersand
flakesManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
(')Theseprovisions donotapplywheretheproductsareobtainedfromproductswhichhaveacquiredthestatusoforiginating productsinaccord­
ancewiththeconditions laiddowninListB.

27.3.86OfficialJournaloftheEuropeanCommunities NoL83/27
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
79.04 Tubesandpipesandblankstherefor,
ofzinc;hollowbars,andtubeand
pipefittings(forexample,joints,el­
bows,socketsandflanges),ofzincManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
79.06 Otherarticlesofzinc Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
80.02 Wroughtbars,rods,angles,shapes
andsections ,oftin;tinwireManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
80.03 Wroughtplates,sheetsandstrip,of
tinManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
80.04 Tinfoil(whetherornotembossed ,
cuttoshape,perforated ,coated,
printed,orbackedwithpaperor
otherreinforcing material),ofa
weight(excluding anybacking)not
exceeding 1kg/m2;tinpowdersand
flakesManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
80.05 Tubesandpipesandblankstherefor,
oftin;hollowbars,andtubeand
pipefittings(forexample ,joints,el­
bows,socketsandflanges),oftinManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
82.05 Interchangeable toolsforhandtools,
formachinetoolsorforpower-oper­
atedhandtools(forexample ,for
pressing,stamping ,drilling,tapping,
threading ,boring,broaching ,milling,
cutting,turning,dressing,morticing
orscrew-driving ),including diesfor
wiredrawing ,extrusiondiesforme­
tal,androckdrillingbitsWorking ,processing orassemblyin
whichthevalueofthematerials and
partsuseddoesnotexceed40%of
thevalueofthefinishedproduct(')
82.06 Knivesandcuttingblades,formach­
inesorformechanical appliancesWorking ,processing orassemblyin
whichthevalueofthematerials and
partsuseddoesnotexceed40%of
thevalueofthefinishedproduct(')
(')Theseprovisions donotapplywheretheproductsareobtainedfromproductswhichhaveacquiredthestatusoforiginating productsinaccord­
ancewiththeconditions laiddowninListB.

NoL83/28OfficialJournaloftheEuropeanCommunities 27.3.86
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
exChapter
84Working,processing orassemblyin
whichthevalueofthematerialsand
partsuseddoesnotexceed40%of
thevalueofthefinishedproduct(')Boilers,machinery andmechanical
•appliances andpartsthereof,exclud­
ingrefrigerators andrefrigerating
equipment (electricalandother)(No
84.15)andsewingmachines (lock­
stitchonly)withheadsofaweight
notexceeding 16kgwithoutmotoror
17kgincluding themotor(Noex
84.41)
84.15 Refrigerators andrefrigerating equip­
ment(electricalandother)Working,processing orassemblyin
whichthevalueofthenon-originat­
ingmaterialsandpartsuseddoesnot
exceed40%ofthevalueofthefin­
ishedproduct,andprovidedthatat
least50%invalueofthematerials
andparts(2)usedareoriginating
products
ex84.41 Sewingmachines (lock-stitch only)
withheadsofaweightnotexceeding
16kgwithoutmotoror17kginclud­
ingthemotorWorking,processing orassemblyin
whichthevalueofthenon-originat­
ingmaterialsandpartsuseddoesnot
exceed40%ofthevalueofthefin­
ishedproduct,andprovidedthat:
—atleast50%invalueofthema­
terialsandparts(2)usedforthe
assemblyofthehead(motorex­
cluded)areoriginating products
and
—thethreadtension,crochetand
zigzagmechanisms areoriginat­
ingproducts
exChapter
85Electricalmachinery andequipment ;
partsthereof;excluding productsof
headingNo85.14or85.15Working ,processing orassemblyin
whichthevalueofthenon-originat­
ingmaterialandpartsuseddonot
exceed40%ofthevalueofthefin­
ishedproduct
85.14 Microphones andstandstherefor ;
loudspeakers ;audio-frequency elec­
tricamplifiersWorking ,processing orassemblyin
whichthevalueofthenon-originat­
ingmaterialsandpartsuseddoesnot
exceed40%ofthevalueofthefin­
ishedproduct,andprovidedthat:
—atleast50%invalueofthema­
terialsandparts(2)usedareori­
ginatingproducts ,and
(')TheseprovisionsshallnotapplytofuelelementsofheadingNo84.59until31December 1988.
(2)Indetermining thevalueofproducts,materialsandparts,thefollowingmustbetakenintoaccount :
(a)inrespectoforiginatingproducts,materialsandparts,thefirstverifiablepricepaid,orthepricewhichwouldbepaidincaseofsaleforthe
saidproductsontheterritoryofthecountrywhereworking,processingorassemblyiscarriedout;
(b)inrespectofotherproducts,materialsandparts,theprovisionsofArticle6ofthisProtocoldetermining :
—thevalueofimportedproducts ,
—thevalueofproductsofundetermined origin.

27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/29
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
85.14
(cont'd)thevalueofthenon-originating
transistors useddoesnotexceed
3%ofthevalueofthefinished
product(')
85.15 Radiotelegraphic andradiotele­
phonictransmission andreception
apparatus ;radio-broadcasting and
televisiontransmission andreception
apparatus (including receiversincor­
poratingsoundrecordersorreprodu­
cers)andtelevision cameras ;radio
navigational aidapparatus ,radar
apparatus andradioremote-control
apparatusWorking ,processing orassembly in
whichthevalueofthenon-originat­
ingmaterialsandpartsuseddoesnot
exceed40%ofthevalueofthefin­
ishedproduct,andprovidedthat:
—atleast50%invalueofthema­
terialsandparts(2)usedareori­
ginatingproducts ,and
—thevalueofthenon-originating
transistors useddoesnotexceed
3%ofthevalueofthefinished
product(')
Chapter86Railwayandtramwaylocomotives ,
rolling-stock andpartsthereof;rail­
wayandtramwaytrackfixturesand
fittings;trafficsignalling equipment
ofallkinds(notelectrically powered)Working,processing orassembly in
whichthevalueofthematerials and
partsuseddoesnotexceed40%of
thevalueofthefinishedproduct
exChapter
87Vehicles,otherthanrailwayortram­
wayrolling-stock ,andpartsthereof,
excluding products ofheading
No87.09Working ,processing orassembly in
whichthevalueofthematerials and
partsuseddoesnotexceed40%of
thevalueofthefinishedproduct
87.09 Motor-cycles ,auto-cycles andcycles
fittedwithanauxiliarymotor,with
orwithoutside-cars ;side-carsofall
kindsWorking ,processing orassembly in
whichthevalueofthenon-originat­
ingmaterialsandpartsuseddoesnot
exceed40%ofthevalueofthefin­
ishedproduct,andprovidedthatat
least50%invalueofthematerials
andparts(2)usedareoriginating
products
exChapter
90Working ,processing orassembly in
whichthevalueofthematerials and
partsuseddoesnotexceed40%of
thevalueofthefinishedproductOptical,photographic ,cinemato­
graphic,measuring ,checking ,preci­
sion,medicalandsurgicalinstru­
mentsandapparatus andpartsther­
eof,excluding productsofheadings
Nos90.05,90.07(exceptelectrically
ignitedflashbulbs ),90.08,90.12and
90.26
(')Thispercentage isnotcumulative withthe40%.
(2)Indetermining thevalueofproducts,materialsandparts,thefollowingmustbetakenintoaccount :
(a)inrespectoforiginatingproducts,materialsandparts,thefirstverifiablepricepaid,orthepricewhichwouldbepaidincaseofsale,forthe
saidproductsontheterritoryofthecountrywhereworking,processing orassemblyiscarriedout;
(b)inrespectofotherproducts,materialsandparts,theprovisionsofArticle6ofthisProtocoldetermining :
—thevalueofimportedproducts,
—thevalueofproductsofundetermined origin.

NoL83/30 OfficialJournaloftheEuropeanCommunities 27.3.86
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
90.05 Refracting telescopes (monocular
andbinocular ),prismaticornotWorking ,processing orassembly in
whichthevalueofthenon-originat­
ingmaterialsandpartsuseddoesnot
exceed40%ofthevalueofthefin­
ishedproduct,andprovidedthatat
least50%invalueofthematerials
andparts(')usedareoriginating
products
ex90.07 Photographic cameras ;photographic
flashlight apparatus andflashbulbs
otherthandischarge lampsofhead­
ingNo85.20,withtheexception of
electrically ignitedflashbulbsWorking ,processing orassembly in
whichthevalueofthenon-originat­
ingmaterialsandpartsuseddoesnot
exceed40%ofthevalueofthefin­
ishedproduct,andprovidedthatat
least50%invalueofthematerials
andparts(')usedareoriginating
products
90.08 Cinematographic cameras,projec­
tors,soundrecorders andsoundre­
producers butnotincludingre-recor­
dersorfilmeditingapparatus ;any
combination ofthesearticlesWorking ,processing ,orassemblyin
whichthevalueofthenon-originat­
ingmaterialsandpartsuseddoesnot
exceed40%ofthevalueofthefin­
ishedproduct,andprovidedthatat
least50%invalueofthematerials
andparts(')usedareoriginating
products
90.12 Compound opticalmicroscopes ,
whetherornotprovidedwithmeans
forphotographing orprojecting the
imageWorking ,processing orassembly in
whichthevalueofthenon-originat­
ingmaterialsandpartsuseddoesnot
exceed40%ofthevalueofthefin­
ishedproduct,andprovidedthatat
least50%invalueofthematerials
andparts(')usedareoriginating
products
90.26 Gas,liquidandelectricity supplyor
production meters;calibrating meters
thereforWorking,processing orassembly in
whichthevalueofthenon-originat­
ingmaterialsandpartsuseddoesnot
exceed40%ofthevalueofthefin­
ishedproduct,andprovidedthatat
least50%invalueofthematerials
andparts(')usedareoriginating
products
exChapter
91Clocksandwatches andparts
thereof,excluding productsofhead­
ingNo91.04or91.08Working ,processing orassembly in
whichthevalueofthematerials and
partsuseddoesnotexceed40%of
thevalueofthefinishedproduct
(')Indetermining thevalueofproducts,materialsandparts,thefollowingmustbetakenintoaccount :
(a)inrespectoforiginating products,materialsandparts,thefirstverifiablepricepaid,orthepricewhichwouldbepaidincaseofsale,forthe
saidproductsontheterritoryofthecountrywhereworking,processing orassemblyiscarriedout;
(b)inrespectofotherproducts,materialsandparts,theprovisionsofArticle6ofthisProtocoldetermining :
—thevalueofimportedproducts ,
—thevalueofproductsofundetermined origin.

27.3.86OfficialJournaloftheEuropeanCommunities NoL83/31
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
91.04 OtherclocksWorking ,processing orassemblyin
whichthevalueofthenon-originat­
ingmaterialsandpartsuseddoesnot
exceed40%ofthevalueofthefin­
ishedproduct,andprovidedthatat
least50%invalueofthematerials
andparts(')usedareoriginating
products
91.08 Clockmovements ,assembled Working ,processing orassembly in
whichthevalueofthenon-originat­
ingmaterialsandpartsuseddoesnot
exceed40%ofthevalueofthefin­
ishedproduct,andprovidedthatat
least50%invalueofthematerials
andparts(')usedareoriginating
products
exChapter
92Working ,processing orassemblyin
whichthevalueofthematerials and
partsuseddoesnotexceed40%of
thevalueofthefinishedproductMusicalinstruments ,soundrecorders
orreproducers ,television imageand
soundrecordersorreproducers ;parts
andaccessories ofsucharticles,ex­
cluding products ofheading
No92.11
92.11 Gramophones ,dictating machines
andothersoundrecordersorreprod­
ucers,including record-players and
tapedecks,withorwithoutsound­
heads;television imageandsound
recordersorreproducersWorking ,processing orassemblyin
whichthevalueofthenon-originat­
ingmaterialsandpartsuseddoesnot
exceed40%ofthevalueofthefin­
ishedproduct,andprovidedthat:
—atleast50%invalueofthema­
terialsandparts(')usedareori­
ginatingproducts ,and
—thevalueofthenon-originating
transistors useddoesnotexceed
3%ofthevalueofthefinished
product(2)
Chapter93Armsand
thereofammunition ;parts Manufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
ex96.01 Otherbroomsandbrushes(including
brushesofakindusedaspartsof
machines);paintrollers;squeegees
(otherthanrollersqueegees )and
mopsManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
()Indetermining thevalueofproducts,materialsandparts,thefollowingmustbetakenintoaccount !
(a)inrespectoforiginatingproductsmaterialsandparts,thefirstverifiablepricepaid,orthepricewhichwouldbepaidincaseofsaleforthesaidproductsontheterritoryofthecountrywhereworking,processingorassemblyiscarriedout; '
(b)inrespectofotherproducts,materialsandparts,theprovisionsofArticle6ofthisProtocoldetermining :
—thevalueofimportedproducts ,
—thevalueofproductsofundetermined origin.
(2)Thispercentage isnotcumulative withthe40%.

NoL83/32 OfficialJournaloftheEuropeanCommunities 27.3.86
Productsobtained
Workingorprocessing thatdoes
notconferthestatusof
originating productsWorkingorprocessing that
confersthestatusof
originating productswhenthe
followingconditions aremetCCT
heading
NoDescription
97.03 Othertoys;workingmodelsofakind
usedforrecreational purposesManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
98.01 Buttonsandbuttonmoulds,studs,
cuff-links ,andpressfasteners ,in­
cludingsnap-fasteners andpress­
studs,blanksandpartsofsucharti­
clesManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product
98.08 Typewriter andsimilarribbons,
whetherornotonspools;inkpads,
withorwithoutboxesManufacture inwhichthevalueof
theproductsuseddoesnotexceed
50%ofthevalueofthefinished
product

27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/33
LISTB
Listofworkingorprocessingoperationswhichdonotresultinachangeoftariffheading,butwhichdo
conferthestatusof'originating products'ontheproductsundergoing suchoperations
Finishedproducts
Workingorprocessing thatconfersthe
statusoforiginating products CCT
heading
NoDescription
Incorporation ofnon-originating materialsandpartsin
boilers,machinery ,mechanical appliances ,etc.,of
Chapters84to92inboilersandradiatorsofheading
No73.37andintheproductscontained inheadings
Nos97.07and98.03doesnotmakesuchproductslose
theirstatusoforiginating products ,providedthatthe
valueoftheseproductsdoesnotexceed5%oftheval­
ueofthefinishedproduct
Marblesquaredbysawing,ofathicknessnotexceeding
25cmSawingintoslabsorsections,polishing ,grindingand
cleaningofmarble,including marblenotfurther
workedthanroughlysplit,roughlysquaredorsquared
bysawing,ofathicknessexceeding 25cm
Sawingofgranite,porphyry ,basalt,sandstone and
otherbuildingstone,includingsuchstonenotfurther
workedthanroughlysplit,roughlysquaredorsquared
bysawing,ofathicknessexceeding 25cm
Calcination ofunworked dolomiteGranite,porphyry ,basalt,sandstone andothermonu­
mentalandbuildingstone,squaredbysawing,ofa
thicknessnotexceeding 25cm
Calcineddolomite ;agglomerated dolomite (including
tarreddolomite)
Othermagnesium oxide,whetherornotchemically
pureManufacture fromnaturalmagnesium carbonate (mag­
nesite)
Naturalmagnesium carbonate (magnesite ),whetheror
notcalcined ,otherthanmagnesium oxide,crushedand
putintohermetically sealedcontainersCrushingandputtingintohermetically sealedcontai­
nersofnaturalmagnesium carbonate (magnesite),
whetherornotcalcined,otherthanmagnesium oxideex25.15
ex25.16
ex25.18
ex25.19
ex25.19
ex25.24
ex25.26
ex25.32
exChapters28
to37
ex28.13
ex32.01
ex33.01Naturalasbestosfibres Treatment ofasbestosconcentrate
Milledandhomogenized micawaste Millingandhomogenizing ofmicawaste
Earthcolours,calcinedorpowdered Crushing andcalcination orpowdering ofearth
colours
Workingorprocessing inwhichthevalueofthenon-or­
iginatingproductsuseddoesnotexceed20%oftheval­
ueofthefinishedproductProductsofthechemicalandalliedindustries exclud­
ingsulphuricanhydride (ex28.13),tannins(ex32.01),
essentialoils,resinoidsandterpenicby-products (ex
33.01),preparedenzymesnotelsewherespecifiedorin­
cluded(ex35.07)
Sulphuricanhydride
Tannins(tannicacids),includingwater-extracted gall­
nuttannin,andtheirsalts,ethers,estersandotherderi­
vatives
Essentialoils(terpeneless ornot),concretesandabso­
lutes;resinoids ;terpenicby-products ofthedeterpena­
tionofessential oilsManufacture fromsulphurdioxide
Manufacture fromtanningextractsofvegetableorigin
Manufacture fromconcentrates ofessentialoilsinfats,
infixedoils,orinwaxesorthelike,obtainedbycold
absorption orbymaceration

NoL83/34OfficialJournaloftheEuropeanCommunities 27.3.86
Finishedproducts
Workingorprocessing thatconfersthe
statusoforiginating productsCCT
heading
NoDescription
ex35.07 Preparedenzymesnotelsewherespecifiedorincluded Manufacture inwhichthevalueoftheproductsused
doesnotexceed50%ofthevalueofthefinishedprod­
uct
exChapter38Workingorprocessing inwhichthevalueofthenon-or­
iginatingmaterialsuseddoesnotexceed20%ofthe
valueofthefinishedproductMiscellaneous chemicalproducts ,otherthanrefined
talloil(ex38.05),spiritsofsulphateturpentine ,purified
(ex38.07)andwoodpitch(woodtarpitch)(ex38.09)
Refinedtalloil
Sulphateturpentine ,purifiedex38.05Refiningofcrudetalloil
ex38.07Purification consistingofthedistillation orrefiningof
rawsulphateturpentine
ex38.09 Distillation ofwoodtar
exChapter39Woodpitch(woodtarpitch)
Artificialresinsandplasticmaterials ,celluloseesters
andethers;articlesthereof,exceptingfilmsofionomers
(ex39.02)
Ionomer filmWorkingorprocessing inwhichthevalueofthenon-or­
iginatingmaterialsuseddoesnotexceed20%ofthe
valueofthefinishedproduct
ex39.02Manufacture fromathermoplastic partialsaltwhichis
acopolymerofethyleneandmetacrylic acidpartlyneu­
tralizedwithmetalions,mainlyzincandsodium
ex40.01 Slabsofcreperubberforsoles Lamination ofcrepesheetsofnaturalrubber
ex40.07 Vulcanized rubberthreadandcord,textilecovered Manufacture fromvulcanized rubberthreadorcord,
nottextilecovered
ex40.11Retreaded tyres Retreading oftyres
ex41.01 Sheepskins andlambskins withoutthewool Removing woolfromsheepskins andlambskins inthe
wool
ex41.02 Retannedbovinecattleleather(includingbuffaloleath­
er)andequineleatherpreparedbutnotparchment­
dressedexceptleatherfallingwithinheadingNos41.06
and41.08Retanningofbovinecattleleather(includingbuffalo
leather)andequineleather,notfurtherpreparedthan
tanned
ex41.03 Retannedsheepskinandlambskinleather,preparedbut
notparchment-dressed ,exceptleatherfallingwithin
headingNos41.06and41.08Retanning ofsheepskin andlambskinleather,notfur­
therpreparedthantanned
ex41.04Retannedgoatskinandkidskinleather,preparedbut
notparchment-dressed ,exceptleatherfallingwithin
headingsNos41.06and41.08Retanning ofgoatskinandkidskinleather,notfurther
preparedthantanned
ex41.05 Otherkindsofretannedleather,preparedbutnot
parchment-dressed ,exceptleatherfallingwithinhead­
ingsNos41.06and41.08Retanningofotherkindsofleather,notfurtherpre­
paredthantanned
ex43.02 Assembled furskinsBleaching ,dyeing,dressing,cuttingandassembling of
tannedordressedfurskins

27.3.86OfficialJournaloftheEuropeanCommunities NoL83/35
Finishedproducts
Workingorprocessing thatconfersthe
statusoforiginating productsCCT
heading
NoDescription
ex44.22Casks,barrels,vats,tubs,bucketsandothercoopers'
productsandpartsthereofManufacture fromrivenstavesofwood,notfurtherpre­
paredthansawnononeprincipalsurface;sawnstaves
ofwood,ofwhichatleastoneprincipalsurfacehas
beencylindrically sawn,notfurtherpreparedthansawn
Manufacture fromunbleached sulphatepulpderivedby
mechanical orchemicalmeansfromanyfibrousvegeta­
blematerial,providedthatthevalueofthenon-origin­
atingproductsuseddoesnotexceed60%ofthevalue
ofthefinishedproductex47.01 Sulphatepulpderivedbymechanical orchemical
meansfromanyfibrousvegetablematerial,bleached
ex50.03 SilkwastecardedorcombedCardingorcombingwastesilk
ex50.09
ex51.04
ex53.11
ex53.12
ex54.05
ex55.07
ex55.08
ex55.09
ex56.07PrintedfabricsPrintingaccompanied byfinishingoperations (bleach­
ing,dressing,drying,steaming ,burling,mending ,im­
pregnating ,sanforizing ,mercerizing )offabricstheval­
ueofwhichdoesnotexceed47,5%ofthevalueofthe
finishedproduct
Incandescent gasmantles Manufacture fromtubulargasmantle fabric
FeatherdustersManufacture fromfeathers,partsoffeathersordown
Articlesofslate,includingarticlesofagglomerated slateManufacture ofarticlesofslate
Cutting,adjusting andgluingofabrasivematerials ,
which,owingtotheirshape,arenotrecognizable as
beingintendedforhanduseex59.14
ex67.01
ex68.03
ex68.04
ex68.13
ex68.15
ex70.10
70.13Handpolishing stones,whetstones ,oilstones ,hones
andthelike,ofnaturalstone,ofagglomerated natural
orartificialabrasives ,orofpottery
Articlesofasbestos ;articlesofmixtureswithabasisof
asbestosorofmixtures withabasisofasbestosand
magnesium carbonateManufacture ofarticlesofasbestosorofmixtureswith
abasisofasbestos ,orofmixtureswithabasisofasbes­
tosandmagnesium carbonate
Manufacture ofarticlesofmica Articlesofmica,includingbondedmicasplittingsona
supportofpaperorfabric
Cut-glassbottles Cuttingofbottlesthevalueofwhichdoesnotexceed
50%ofthevalueofthefinishedproduct
Glassware (otherthanarticlesfallingwithinheading
No70.19)ofakindcommonly usedfortable,kitchen,
toiletorofficepurposes ,forindoordecoration ,orsimi­
larusesCuttingofglassware thevalueofwhichdoesnotexceed
50%ofthevalueofthefinishedproductordecoration ,
withtheexceptionofsilk-screen printing,carriedout
entirelybyhand,ofhand-blown glasswarethevalueof
whichdoesnotexceed50%ofthevalueofthefinished
product
Manufacture fromunworked glassfibre Articlesmadefromglassfibre ex70.20
ex71.02Manufacture fromunworked preciousandsemi­
preciousstonesPreciousandsemi-precious stones,cutorotherwise
worked,butnotmounted,setorstrung(exceptungrad­
edstonestemporarily strungforconvenience oftrans­
port)

NoL83/36 OfficialJournaloftheEuropean Communities 27.3.86
Finishedproducts
Workingorprocessing thatconfersthe
statusoforiginating products CCT
heading
NoDescription
ex71.03 Synthetic orreconstructed preciousorsemi-precious
stones,cutorotherwise worked,butnotmounted ,setor
strung(exceptungraded stonestemporarily strungfor
convenience oftransport)Manufacture fromunworked syntheticorreconstructed
preciousorsemi-precious stones
ex71.05 Silverandsilveralloys,including silvergiltandplatin­
um-plated silver,semi-manufacturedRolling,drawing,beatingorgrindingofunwrought sil­
verandsilveralloys
ex71.05 Silver,including silvergiltandplatinum-plated silver,
unwroughtAlloyingorelectrolytic separation ofunwrought silver
andsilveralloys
ex71.06 Rolledsilver,semi-manufactured Rolling,drawing,beatingorgrindingofunwrought
rolledsilver
ex71.07 Gold,including platinum-plated gold,semi-manufac­
turedRolling,drawing,beatingorgrindingofunwrought
gold,includingplatinum-plated gold
ex71.07 Gold,includingplatinum-plated gold,unwrought Alloyingorelectrolytic separation pfunwrought goldor
goldalloys
ex71.08 Rolledgoldonbasemetalorsilver,semi-manufactured Rolling,drawing,beatingorgrindingofunwrought
rolledgoldonbasemetalorsilver
ex71.09 Platinum andothermetalsoftheplatinum group,
semi-manufacturedRolling,drawing,beatingorgrindingofunwrought pla­
tinumorothermetalsoftheplatinumgroup
ex71.09 Platinumandothermetalsoftheplatinumgroup,un­
wroughtAlloyingorelectrolytic separation ofunwrought platin­
umorothermetalsoftheplatinumgroup
ex71.10 Rolledplatinum orotherplatinum groupmetals,on
basemetalorpreciousmetal,semi-manufacturedRolling,drawing,beatingorgrindingofunwrought
rolledplatinumorotherunwrought platinumgroupme­
tals,onbasemetalorpreciousmetal
ex71.16 Imitationjewelleryofbasemetal,excluding wristwatch
braceletsManufacture frombasemetalproducts ,notplatedor
coatedwithpreciousmetal,providedthatthetotalval­
ueofallnon-originating productsdoesnotexceed50%
ofthevalueofthefinishedproduct
ex73.15 Alloysteelandhighcarbonsteel:
—intheformsmentioned inheadingsNos73.07to
73.13
—intheformsmentioned inheadingNo73.14Manufacture fromproductsintheformsmentioned in
headingNo73.06
Manufacture fromproductsintheformsmentioned in
headingNo73.06or73.07
ex73.29 Skidchains Workingorprocessing inwhichthevalueofthenon-or­
iginatingproductsuseddoesnotexceed50%oftheval­
ueofthefinishedproduct

27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/37
Finishedproducts
Workingorprocessing thatconfersthe
statusoforiginating products CCT
heading
NoDescription
Unrefined copper(blistercopperandother) Smeltingofcoppermatte
Refinedcopper Fire-refining orelectrolytic refiningofunrefinedcopper
(blistercopperandother),copperwasteorscrap
Fusionandthermaltreatmentofrefinedcopper,copper
wasteorscrapCopperalloy
Unwrought nickel(excluding electro-plating anodesof
headingNo75.05)Refiningbyelectrolysis ,byfusionorchemically ,of
nickelmattes,nickelspeissandotherintermediate
productsofnickelmetallurgy
Unwrought nickelexceptnickelalloys Refiningofwastebyelectrolysis ,bymeltingorby
chemicalmeansofwasteandscrap
Unwrought aluminium Manufacture bythermalorelectrolytic treatmentofun­
alloyedaluminium ,wasteandscrap
Otherarticlesofaluminium Manufacture inwhichgauze,cloth,grill,netting,fenc­
ing,reinforcing fabricandsimilarmaterials (including
endlessbands)ofaluminium wire,orexpanded metal
ofaluminium ,areusedthevalueofwhichdoesnotex­
ceed50%ofthevalueofthefinishedproduct
Otherarticlesofmagnesiumex74.01
ex74.01
ex74.01
ex75.01
ex75.01
ex76.01
76.16
ex77.02
ex77.04
ex78.01
ex81.01
ex81.02
2x81.03
sx81.04Manufacture fromwroughtbars,rods,angles,shapes
andsections,plates,sheetsandstrip,wire,foil,raspings
andshavingsofuniformsize,powdersandflakes,tubes
andpipesandblankstherefor,hollowbars,ofmagne­
sium,thevalueofwhichdoesnotexceed50%ofthe
valueofthefinishedproduct
Beryllium ,wrought Rolling,drawingorgrindingofunwrought beryllium
thevalueofwhichdoesnotexceed50%ofthevalueof
thefinishedproduct
Refinedlead Manufacture bythermalrefiningfrombullionlead
Tungsten ,wrought Manufacture fromunwrought tungstenthevalueof
whichdoesnotexceed50%ofthevalueofthefinished
product
Molybdenum ,wrought Manufacture fromunwrought molybdenum the
valueofwhichdoesnotexceed50%ofthevalueofthe
finishedproduct
Tantalum ,wrought Manufacture fromunwrought tantalumthevalueof
whichdoesnotexceed50%ofthevalueofthefinished
product
Otherbasemetals,wrought Manufacture fromotherbasemetals,unwrought ,the
valueofwhichdoesnotexceed50%ofthevalueofthe
finishedproduct

NoL83/38OfficialJournaloftheEuropeanCommunities 27.3.86
Finishedproducts
Workingorprocessing thatconfersthe
statusoforiginating productsCCT
heading
NoDescription
ex82.09Manufacture fromknifeblades Kniveswithcuttingblades,serratedornot(including
pruningknives)otherthanknivesfallingwithinhead­
ingNo82.06
ex83.06 Indoorornaments madefrombasemetalsotherthan
statuettesWorkingorprocessing inwhichthevalueofthenon-or­
iginatingmaterialsuseddoesnotexceed30%ofthe
valueofthefinishedproduct
ex84.05 Steamengines(includingmobileengines,butnotsteam
tractorsfallingwithinheadingNo87.01ormechanical­
lypropelledroadrollers)withself-contained boilersWorking ,processing orassembly inwhichthevalueof
theproductsuseddoesnotexceed40%ofthevalueof
thefinishedproduct
84.06 Internalcombustion pistonengines Working ,processing orassemblyinwhichthevalueof
thematerialsandpartsuseddoesnotexceed40%of
thevalueofthefinishedproduct
ex84.08 Enginesandmotors,excluding reactionenginesand
gasturbinesWorking ,processing orassemblyinwhichthevalueof
thenon-originating materialsandpartsuseddoesnot
exceed40%ofthevalueofthefinishedproduct,and
providedthatatleast50%invalueofthematerialsand
parts(')usedareoriginating products
84.16 Calendering andsimilarrollingmachines (otherthan
metal-working andmetal-rolling machinesandglass­
workingmachines)andcylindersthereforWorking ,processing orassemblyinwhichthevalueof
thenon-originating materialsandpartsuseddoesnot
exceed25%ofthevalueofthefinishedproduct
ex84.17Working ,processing orassemblyinwhichthevalueof
thenon-originating materialsandpartsuseddoesnot
exceed25%ofthevalueofthefinishedproductMachinery ,plantandsimilarlaboratory equipment ,
whetherornotelectrically heated,forthetreatmentof
materialsbyaprocessinvolving achangeoftempera­
ture,forwood,paperpulp,paperandpaperboard
manufacturing industries
84.3 Machinery formakingorfinishingcellulosicpulp,pap­
erorpaperboardWorking ,processing orassemblyinwhichthevalueof
thenon-originating materialsandpartsuseddoesnot
exceed25%ofthevalueofthefinishedproduct
84.33 Paperorpaperboard cuttingmachinesofallkinds;
othermachinery formakinguppaperpulp,paperor
paperboardWorking ,processing orassemblyinwhichthevalueof
thenon-originating materialsandpartsuseddoesnot
exceed25%ofthevalueofthefinishedproduct
ex84.4Sewingmachines ,including furniturespeciallyde­
signedforsewingmachineswiththeexceptionofsew­
ingmachines (lock-stitch only)withheadsofaweight
notexceeding 16kgwithoutmotoror17kgincluding
themotorWorking ,processing orassemblyinwhichthevalueof
thenon-originating materialsandpartsuseddoesnot
exceed40%ofthevalueofthefinishedproduct
()Indetermining thevalueofproducts,materialsandparts,thefollowingmustbetakenintoaccount :
(a)inrespectoforiginatingproducts,materialsandparts,thefirstverifiablepricepaid,orthepricewhichwouldbepaidincaseofsale,forthe
saidproductsontheterritoryofthecountrywhereworking,processingorassemblyiscarriedout;
(b)inrespectofotherproducts,materialsandparts,theprovisionsofArticle6ofthisProtocoldetermining :
—thevalueofimportedproducts ,
—thevalueofproductsofundetermined origin.

27.3.86OfficialJournaloftheEuropeanCommunities NoL83/39
Finishedproducts
Workingorprocessing thatconfersthe
statusoforiginating products CCT
heading
NoDescription
ex84.41 Sewingmachines (lock-stitch only)withheadsofa
weightnotexceeding 16kgwithoutmotoror17kgin­
cludingthemotorWorking ,processing orassemblyinwhichthevalueof
thenon-originating materialsandpartsuseddoesnot
exceed40%ofthevalueofthefinishedproduct,and
providedthat:
—atleast50%invalueofthematerialsandparts(')
usedforassemblyofthehead(motorexcluded)are
originating products
—andthethreadtension,crochetandzigzagmechan­
ismsareoriginating products
85.14 Microphones andstandstherefor ;loudspeakers ;au­
dio-frequency electricamplifiersWorking ,processing orassemblyinwhichthevalueof
thenon-originating materialsandpartsuseddoesnot
exceed40%ofthevalueofthefinishedproductand
providedthatatleast50%ofthematerialsandparts
usedareoriginating products (2)
85.15 Radiotelegraphic andradiotelephonic transmission and
receptionapparatus ;radio-broadcasting andtelevision
transmission andreceptionapparatus (includingreceiv­
ersincorporating soundrecordersorreproducers )and
television cameras ;radionavigational aidapparatus ,
radarapparatusandradioremotecontrolapparatusWorking ,processing orassemblyinwhichthevalueof
thenon-originating materialsandpartsuseddoesnot
exceed40%ofthevalueofthefinishedproductand
providedthatatleast50%ofthematerialsandparts
usedareoriginating products (2)
87.06 Partsandaccessories ofthemotorvehiclesfallingwith­
inheadingNo87.01,87.02or87.03Working ,processing orassemblyinwhichthevalueof
thematerialsandpartsuseddoesnotexceed 15%of
thevalueofthefinishedproduct
ex94.01 Chairsandotherseats(otherthanthosefallingwithin
headingNo94.02)whetherornotconvertible intobeds,
madeofbasemetalsWorking ,processing orassembly inwhichunstuffed
cottonclothisusedofaweightof300g/m2orlessin
theformreadytouse,ofwhichthevaluedoesnotex­
ceed25%ofthevalueofthefinishedproduct(3)
ex94.03 OtherfurnitureofbasemetalWorking ,processing orassembly inwhichunstuffed
cottonclothisusedofaweightof300g/m2orlessin
theformreadytouse,ofwhichthevaluedoesnotex­
ceed25%ofthevalueofthefinishedproduct(3)
ex95.05 Articlesintortoiseshell,motherofpearl,ivory,bone,
horn,coral(naturaloragglomerated )andotheranimal
carvingmaterialManufacture fromtortoiseshell,motherofpearl,ivory,
bone,horn,coral(naturaloragglomerated )andother
animalcarvingmaterial ;worked
ex95.08 Articlesinvegetablecarvingmaterial(forexampleco­
rozo),meerschaum andamber,naturalorreconstituted ,
jet(andmineralsubstitutes forjet)Manufacture fromvegetablecarvingmaterial(forex­
amplecorozo),meerschaum andamber,naturalorre­
constituted ,jet(andmineralsubstitutes forjet);worked
0)Indetermining thevalueofproducts,materialsandparts,thefollowingmustbetakenintoaccount :
(a)inrespectoforiginatingproducts,materialsandparts,thefirstverifiablepricepaid,orthepricewhichwouldbepaidincaseofsale,forthe
saidproductsontheterritoryofthecountrywhereworking,processing orassemblyiscarriedout;
(b)inrespectofotherproducts,materialsandparts,theprovisionsofArticle6ofthisProtocoldetermining :
—thevalueofimportedproducts ,
—thevalueofproductsofundetermined origin.
0
0Theapplication ofthisrulemustnotresultinthepercentageof3%ofthenon-originating transistorslaiddowninListAforthesametariffheadingbeingexceeded .
Thisruledoesnotapplywhenthegeneralruleofchangeoftariffheadingisappliedtotheothernon-originating partswhicharepartofthecomposition ofthefinalproduct .

NoL83/40 OfficialJournaloftheEuropeanCommunities 27.3.86
Finishedproducts
Workingorprocessing thatconfersthe
statusoforiginating products CCT
heading
NoDescription
ex96.01 Brushesandbrooms Manufacture usingpreparedknotsandtuftsforbroom
orbrushmakingthevalueofwhichdoesnotexceed
50%ofthevalueofthefinishedproduct
ex97.06 Golfclubheads,ofwoodorothermaterials Manufacture fromroughlyshapedblocks
ex98.11 Smokingpipes,pipebowls,ofwood,rootorotherma­
terialsManufacture fromroughlyshapedblocks

27.3.86OfficialJournaloftheEuropeanCommunities NoL83/41
ANNEXII
LISTI
Finishedproductstowhichthe40%ruleinArticle3(2)(a)applies
Productobtained
GCCNheadingNo Description
84.05
84.06
84.09
84.12
84.36
84.37
ex84.41
ex84.41(!)
84.45
84.46
84.47
84.48
84.51
84.52Steamorothervapourpowerunits,whetherornotincorporating boilers
Internalcombustion pistonengines :
Mechanically propelledroadrollers
Air-conditioning machines,self-contained ,comprising amotor-driven fanandelementsforchangingthetem­
peratureandhumidityofair
Machinesforextrudingman-madetextiles;machinesofakindusedforprocessingnaturalorman-madetex­
tilefibres;textilespinningandtwistingmachines ;textiledoubling,throwingandreeling(includingweft­
winding)machines
Weavingmachines,knittingmachinesandmachinesformakinggimpedyarn,tulle,lace,embroidery ,trim­
ming,braidornet;machinesforpreparingyarnsforuseonsuchmachines,includingwarpingandwarpsiz­
ingmachines
Sewingmachines,includingfurniturespeciallydesignedforsewingmachineswiththeexceptionofsewing
machines(lock-stitchonly)withheadsofaweightnotexceeding 16kgwihoutmotoror17kgincludingthe
motor;sewingmachineneedles
Sewingmachines(lock-stitchonly)withheadsofaweightnotexceeding 16kgwithoutmotoror17kginclud­
ingthemotor
Machine-tools forworkingmetalormetalcarbides,notbeingmachinesfallingwithinheadingNo8449or
84.50
Machine-tools forworkingstone,ceramics,concrete,asbestos-cement andlikemineralmaterialsorforwork­
ingglassinthecold,otherthanmachinesfallingwithinheadingNo84.49
Machine-tools forworkingwood,cork,bone,ebonite(vulcanite),hardartificialplasticmaterialsorotherhard
carvingmaterials ,otherthanmachinesfallingwithinheadingNo84.49
Accessories andpartssuitableforusesolelyorprincipally withthemachinesfallingwithinheadings
Nos84.45to84.47,includingworkandtoolholders,self-opening dieheads,dividingheadsandotherappli­
ancesformachine-tools ;toolholdersforanytypeoftoolormachine-tool forworkinginthehand
Typewriters ,otherthantypewritersincorporating calculatingmechanisms ;cheque-writing machines
Calculating machines ;accountingmachines,cashregisters,postage-franking machines,ticket-issuing mach­
inesandsimilarmachines ,incorporating acalculating device
(')Atleast50%invalueofthematerialsandpartsusedfortheassemblyofthehead(motorexcluded)mustbeoriginatingproductsandthethreadtension,crochetandzigzagmechanisms mustbeoriginating products .

NoL83/42OfficialJournaloftheEuropeanCommunities 27.3.86
Productobtained
CCCNheadingNo Description
Automaticdata-processing machinesandunitsthereof;magneticoropticalreaders,machinesfortranscribing
dataontodatamediaincodedformandmachinesforprocessingsuchdata,notelsewherespecifiedorin­
cluded
Otherofficemachines (forexample,hectograph orstencilduplicating machines ,addressingmachines,coin­
sortingmachines ,coin-counting andwrappingmachines,pencil-sharpening machines ,perforating and
staplingmachines )
Gasketsandsimilarjointsofmetalsheetingcombined withothermaterial(forexample,asbestos,feltand
paperboard )oroflaminatedmetalfoil;setsorassortments ofgasketsandsimilarjoints,dissimilarincom­
position,forengines,pipes,tubesandthelike,putupinpouches,envelopesorsimilarpackings
Machinery parts,notcontaining electricalconnectors ,insulators ,coilscontactsorotherelectricalfeaturesand
notfallingwithinanyotherheadingofthisChapter84.53
84.54
84.64
84.65
85.23
85.24
85.25
85.26
85.27
85.28Insulated(includingenamelledoranodized)electricwire,cable,bars,stripandthelike(includingco-axial
cable),whetherornotfittedwithconnectors
Carbonbrushes,arc-lampcarbons,batterycarbons,carbonelectrodesandothercarbonarticlesofakindused
forelectricalpurposes
Insulators ofanymaterial
Insulatingfittingsforelectricalmachines ,appliances orequipment ,beingfittingswhollyofinsulatingmateri­
alapartfromanyminorcomponents ofmetalincorporated duringmoulding ,solelyforpurposesofassembly ,
butnotincludinginsulatorsfallingwithinheadingNo85.25
Electricalconduittubingandjointstherefor,ofbasemetallinedwithinsulatingmaterial
Electricalpartsofmachinery andapparatus ,notbeinggoodsfallingwithinanyoftheprecedingheadingsof
thisChapter
Railwayandtramwaylocomotives ,rolling-stock andpartstherof;railwayandtramwaytrackfixturesandfit­
tings,trafficsignallingequipment ofallkinds(notelectrically powered)excludingproductsofheading
No86.10exChapter86
Tractors(otherthanthosefallingwihinheadingNo87.07),whetherornotfittedwithpowertake-offs,winch­
esorpulleys
Motorvehiclesforthetransportofpersons,goodsormaterials (includingsportsmotorvehicles,otherthan
thoseofheadingNo87.09)
Special-purpose motorlorriesandvans(suchasbreakdown lorries,fire-engines ,fire-escapes ,roadsweeper
lorries,snow-ploughs ,sprayinglorries,cranelorries,seachlightlorries,mobileworkshops andmobileradio­
logicalunits),butnotincludingthemotorvehiclesofheadingNo87.0287.01
87.02
87.03
87.04
87.10
87.11Chassisfittedwithengines,forthemotorvehiclefallingwithinheadingNo87.01,87.02or87.03
Cycles(includingdeliverytricycles),notmotorized
Invalidcarriages,whetherornotmotorizedorotherwisemechanically propelled

27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/43
Productobtained
CCCNheadingNo Description
87.12
88.01
88.02
88.03
Chapter89
90.01
90.02
90.04
90.23
90.24Partsandaccessories ofarticlesfallingwithinheadingNo87.09,87.10or87.11
Balloonsandairships
Flyingmachines ,glidersandkites;rotochutes
PartsofgoodsfallingwithinheadingNo88.01or88.02
Ships,boatsandfloatingstructures
Linses,prisms,mirrorsandotheropticalelements ,ofanymaterial,unmounted ,otherthansuchelementsof
glassnotopticallyworked;sheetsorplates,ofpolarizing material
Lenses,prisms,mirrorsandotheropticalelements,ofanymaterial,mounted,beingpartsoforfittingsfor
instruments orapparatus ,otherthansuchelementsofglassnotopticallyworked
Spectacles ,pince-nez ,lorgnettes ,gogglesandthelike,corrective ,protectiveorother
Hydrometers andsimilarinstruments ;thermometers ,pyrometers ,barometers ,hygrometers ,psychrometers ,re­
cordingornot;anycombination oftheseinstruments
Instruments andapparatusformeasuring ,checkingorautomatically controlling theflow,depth,pressureor
othervariablesofliquidsorgases,orforautomatically controlling temperature (forexample,pressuregauges,
thermostats ,levelgauges,flowmeters,heatmeters,automaticovendraught regulators),notbeingarticlesfall­
ingwithinheadingNo90.14
Revolution counters,production counters,taximeters ,mileometers ,pedometers andthelike,speedindicators
(includingmagneticspeedindicators )andtachometers (otherthanarticlesfallingwithinheadingNo90.14);
stroboscopes
Electricalmeasuring ,checking ,analyzingorautomatically controlling instruments andapparatus
Partsoraccessories suitableforusesolelyorprincipally withoneormoreofthearticlesfallingwithinhead­
ingNo90.23,90.24,90.26,90.27or90.28
Clocksandwatchesandpartsthereof,excludingproductsofheadingNos91.04,91.08,91.09,91.10and91.11
Musicalinstruments ,soundrecordersorreproducers ,televisionimageandsoundrecordersorreproducers ;
partsandaccessories ofsucharticlesexcludingproductsofheadingNo92.11andgramophone recordsand
othersoundorsimilarrecordersofheadingNo92.1290.27
90.28
90.29
exChapter91
exChapter92

NoL83/44 OfficialJournaloftheEuropeanCommunities 27.3.86
LISTII
Finishedproductstowhichthe30%ruleinArticle3(2)(b)applies
Productobtained
CCCNheadingNo Description
84.01(')
84.02
84.03
84.07
84.08(')
84.10(2)
84.110)
84.13
84.14
84.15(')
84.16
84.17Steamandothervapourgenerating boilers(excluding centralheatinghotwaterboilerscapablealsoofprod­
ucinglowpressuresteam);super-heated waterboilers
AuxiliaryplantforusewithboilersofheadingNo84.01(forexample ,economixers ,superheaters ,sootremov­
ers,gasrecoverers andthelike);condensers forvapourenginesandpowerunits
Producergasandwatergasgenerators ,withorwithoutpurifiers ;acetylenegasgenerators (waterprocess)and
similargasgenerators ,withorwithoutpurifiers
Hydraulic enginesandmotors(includingwaterwheelsandwaterturbines)
Otherenginesandmotors :
Pumps(includingmotorpumpsandturbopumps)forliquids,whetherornotfittedwithmeasuring devices,
liquidelevatorsofbucket,chain,screw,bandandsimilarkinds:
Airpumps,vacuumpumpsandairorgascompressors (includingmotorandturbopumpsandcompressors ,
andfree-piston generators forgasturbines);fans,blowersandthelike
Furnaceburnersforliquidfuel(atomizers),forpulverized solidfuelorforgas;mechanical stokers,mechani­
calgrates,mechanical ashdischargers andsimilarappliances
Industrial andlaboratory furnacesandovens,non-electric
Refrigerators andrefrigerating equipment (electricalandother)
Calendering andsimilarrollingmachines (otherthanmetal-working andmetal-rolling machinesandglass­
workingmachines )andcylinderstherefor
Machinery ,plantandsimilarlaboratory equipment ,whetherornotelectrically heated,forthetreatmentof
materialsbyaprocessinvolvingachangeoftemperature suchasheating,cooking,roasting,distilling ,rectify­
ing,sterilizing ,pasteurizing ,steaming ,drying,evaporating ,vapourizing ,condensing orcooling,notbeing
machinery orplantofakindusedfordomesticpurposes ;instantaneous orstoragewaterheaters,non-electri­
cal
Centrifuges ;filteringandpurifyingmachinery andapparatus (otherthanfilterfunnels,milkstrainersandthe
like),forliquidsorgases
Machinery forcleaningordryingbottlesorothercontainers ;machinery forfilling,closing,sealing,capsuling
orlabellingbottles,cans,boxes,bagsorothercontainers ;otherpackingorwrapping ;machinery foraerating
beverages ;dishwashingmachines
Weighingmachinery (excludingbalancesofasensitivityof5egorbetter)includingweight-operated counting
andcheckingmachines ;weighingmachineweightsofallkinds84.18
84.19
84.20(')
(')
0
0Thepercentage ruletobeappliedshallbe25%.
Forrotarydisplacement pumpsthepercentage ruletobeappliedshallbe25%.
Forfans,blowersandthelikethepercentage ruletobeappliedshallbe25%.

27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/45
Productobtained
CCCNheadingNo Description
84.21 Mechanical appliances (whetherornothandoperated)forprojecting ,dispersing orsprayingliquidsorpow­
ders;fireextinguishers (chargedornot);spraygunsandsimilarappliances ;steamorsandblastingmachines
andsimilarjetprojecting machines
84.22 Lifting,handling ,loadingorunloadingmachinery ,telphersandconveyors (forexample,lifts,hoists,winches,
cranes,transporter cranes,jackspulleytackle,beltconveyorsandteleferics),notbeingmachinery falling
withinheadingNo84.23
84.23 Excavating ,levelling ,tamping ,boringandextracting machinery ,stationary ormobile,forearth,mineralsor
ores(forexample,mechanical shovels,coal-cutters ,excavators ,scrapers,levellersandbulldozers );pile-driv­
ers;snow-ploughs ,notself-propelled (includingsnow-plough attachments )
84.24 Agricultural andhorticultural machinery forsoupreparation orcultivation (forexample ,ploughs ,harrows,
cultivators ,seedandfertilizerdistributors );lawnandsportsgroundrollers
84.25 Harvesting andthreshingmachinery ;strawandfodderpresses;hayorgrassmowers ;winnowing andsimilar
cleaningmachinesforseed,grainorleguminous vegetables andegg-grading andothergradingmachines for
agricultural produce(otherthanthoseofakindusedinthebreadgrainmillingindustryfallingwithinhead­
ingNo84.29)
84.26 Dairymachinery (includingmilkingmachines )
84.27 Presses,crushersandothermachinery ,ofakindusedinwine-making ,cider-making ,fruitjuicepreparation or
thelike
84.28 Otheragricultural ,horticultural ,poultry-keeping andbee-keeping machinery ;germination plantfittedwith
mechanical orthermalequipment ;poultryincubators andbrooders
84.29
84.30Machinery ofakindusedinthebreadgrainmillingindustry,andothermachinery (otherthanfarmtype
machinery )fortheworkingofcerealsordriedleguminous vegetables
Machinery ,notfallingwithinanyotherheadingofthisChapter,ofakindusedinthefollowingfoodordrink
industries :bakery,confectionery ,chocolatemanufacture ,macaroni ,ravioliorsimilarcerealfoodmanufac­
ture,thepreparation ofmeat,fish,fruitorvegetables (includingmincingorslicingmachines),sugarmanufac­
tureorbrewing
84.31 Machinery formakingorfinishingcellulosicpulp,paperorpaperboard
84.32 Book-binding machinery ,includingbook-sewing machines
84.33 Paperorpaperboard cuttingmachinesofallkinds;othermachinery formakinguppaperpulp,paperorpap­
erboard
84.34 Machinery ,apparatus andaccessories fortype-founding ortype-setting ;machinery ,otherthanthemachine­
toolsofheadingNo84.45,84.46or84.47,forpreparing orworkingprintingblocks,platesorcylinders ;print­
ingtype,impressed flongsandmatrices,printingblocks,platesandcylinders ;blocks,plates,cylindersand
lithographic stones,preparedforprintingpurposes (forexample ,planed,grainedorpolished)

NoL83/46OfficialJournaloftheEuropeanCommunities 27.3.86
Productobtained
CCCNheadingNoDescription
84.35
84.38
84.39
84.40Otherprintingmachinery ;machinesforusesancillarytoprinting
AuxiliarymachineryforusewithmachinesofheadingNo84.37(forexample,dobbies,Jacquards ,automatic
stopmotionsandshuttlechangingmechanisms);partsandaccessoriessuitableforusesolelyorprincipally
withthemachinesofthepresentheadingorwithmachinesfallingwithinheadingNo84.36or84.37(forex­
ample,spindlesandspindleflyers,cardclothingcombs,extrudingnipples,shuttles,healdsandhealdlifters
andhosieryneedles)
Machineryforthemanufacture orfinishingoffeltinthepieceorinshapes,includingfelt-hatmakingmach­inesandhat-making blocks
Machineryforwashing,cleaning,drying,bleaching ,dyeing,dressing,finishingorcoatingtextileyarns,fa­
bricsormade-uptextilearticles(includinglaundryanddry-cleaning machinery);fabricfolding,reelingor
cuttingmachines ;machinesofakindusedinthemanufacture oflinoleumorotherfloorcoveringsforapply­
ingthepastetothebasefabricorothersupport;machinesofatypeusedforprintingarepetitivedesign,
repetitivewordsoroverallcolourontextiles,leather,wallpaper ,wrappingpaper,linoleumorothermaterials,
andengravedoretchedplates,blocksorrollerstherefor
Machinery (otherthansewingmachines)forpreparing,tanningorworkinghides,skinsorleather(includingbootandshoemachinery )
Converters ,ladles,ingotmouldsandcastingmachines,ofakindusedinmetallurgyandinmetalfoundries
Rollingmillsandrollstherefor84.42
84.43
84.44
84.49 Toolsforworkinginthehand,pneumatic orwithself-contained non-electric motor
84.50Gas-operated welding,brazing,cuttingandsurfacetemperingappliances
84.55
84.56
84.57Partsandaccessories (otherthancovers,carryingcasesandlike)suitableforusesolelyorprincipally with
machinesofakindfallingwithinheadingNo84.51,84.52,84.53or84.54
Machinery forsorting,screening ,separating ,washing,crushing,grindingormixingearth,stone,oresorother
mineralsubstances ,insolid(includingpowderandpaste)form;machineryforagglomerating ,mouldingor
shapingsolidmineralfuels,ceramicpaste,unhardened cements,plasteringmaterialsorothermineralprod­
uctsinpowderorpasteform;machinesforformingfoundrymouldsofsand
Glass-working machines(otherthanmachinesforworkingglassinthecold);machinesforassembling electric
filamentanddischargelampsandelectronicandsimilartubesandvalves
Automaticvendingmachines(forexample,stamp,cigarette,chocolateandfoodmachines),notbeinggamesofskillorchance
Machinesandmechanical appliances ,havingindividualfunctions,notfallingwithinanyotherheadingof
thisChapter
Mouldingboxesformetalfoundry;mouldsofatypeusedformetal(otherthaningotmoulds),formetal
carbides,forglass,formineralmaterials(forexample,ceramicpastes,concreteorcement)orforrubberor
artificialplasticmaterials84.58
84.59
84.60

27.3.86 OfficialJournaloftheEuropeanCommunities NoL83/47
Productobtained
CCCNheadingNo Description
84.61
84.62(')
84.63
exChapter
8500Taps,cocks,valvesandsimilarappliances ,forpipes,boilershells,tanks,vatsandthelike,includingpres­
sure-reducing valvesandthermostatically controlled valves
Ball,rollerorneedlerollerbearings
Transmission shafts,cranks,bearinghousings ,plainshaftbearings,gearsandgearing(includingfrictiongears
andgear-boxes andothervariablespeedgears),flywheels ,pulleysandpulleyblocks ,clutchesandshaftcou­
plings
Electricalmachinery andequipment ;partsthereof;excluding productsofheadingNos85.23,85.24,85.25,
85.26,85.27and85.28
Railwayandtramwaytrackfixturesandfittings;mechanical equipment ,notelectrically powered ,forsignall­
ingtoorcontrolling road,railorothervehicles,shipsoraircraft;partsoftheforegoingfixtures,fittings,or
equipment
Bodies(includingcabs),forthemotorvehiclesfallingwithinheadingNo87.01,87.02or87.03
Partsandaccessories ofthemotorvehiclesfallingwithinheadingNo87.01,87.02or87.03
Workstrucks,mechanically propelled ,ofthetypesusedinfactories ,warehouses ,dockareasorairportsfor
shortdistancetransportorhandlingofgoods(forexample ,platformtrucks,fork-lifttrucksandstraddlecar­
riers);tractorsofthetypeusedonrailwaystationplatforms ;partsoftheforegoingvehicles
Tanksandotherarmouredfightingvehicles,motorized ,whetherornotfittedwithweapons ,andpartsofsuch
vehicles
Motor-cycles ,auto-cycles andcyclesfittedwithanauxiliarymotor,withorwithoutside-cars ;side-carsofall
kinds
Babycarriagesandpartsthereof
Othervehicles(includingtrailers),notmechanically propelled ,andpartsthereof
Parachutes andpartsthereofandaccessories thereto
Catapultsandsimilaraircraftlaunchinggear;groundflyingtrainers,partsofanyoftheforegoingarticles
Optical,photographic ,cinematographic ,measuring ,checking ,precision ,medicalandsurgicalinstruments
andapparatusandpartsthereof,excludingproductsofheadingNos90.01,90.02,90.04,90.23,90.24,90.27,
90.28and90.29
Otherclocks
Clockmovements ,assembled86.10
87.05
87.06
87.07
87.08
87.090
87.13
87.14
88.04
88.05
exChapter900
91.04
91.08
(')Thepercentage ruletobeappliedshallbe25%.
(-)ForheadingNos85.14and85.15thepercentage ruletobeappliedshallbe25%andthevalueofthenon-originating transistorsusedmustnot
exceed3%ofthevalueofthefinishedproduct .
(3)Forsemi-conductor devicesandelectronicmicrocircuits ofheadingNoex85.21,thepercentageruletobeappliedshallbe25%.
(4)Formotor-cycles ,auto-cyclesandcycles,withorwithoutsidecars,poweredbyinternalcombustion engines,ofacylindercapacityof:—50cm3orless,thepercentage ruletobeappliedshallbe20%,
—morethan50cm3,thepercentage ruletobeappliedshallbe25%.
(5)ForheadingNos90.17and90.18thepercentage ruletobeappliedshallbe25%.

NoL83/48OfficialJournaloftheEuropeanCommunities 27.3.86
Productobtained
CCCNheadingNoDescription
Watchcasesandpartsofwatchcases91.09
91.10
91.11
92.11(')ClockcasesandcasesofasimilartypeforothergoodsofthisChapter,andpartsthereof
Otherclockandwatchparts
Gramophones ,dictatingmachinesandothersoundrecordersorreproducers ,includingrecord-players and
tapedecks,withorwithoutsound-heads ;televisionimageandsoundrecordersorreproducers
Gramophone recordsandothersoundorsimilarrecordingsex92.12
(')Forelectricgramophones thepercentage ruletobeappliedshallbe25%.
ANNEXIII
ListofproductsreferredtoinArticle1
CCT
heading
NoDescription
ex27.07Assimilated aromaticoilsasdefinedinNote2toChapter27,ofwhichmorethan65%byvolumedistilsata
temperature ofupto250°C(includingmixturesofpetroleumspiritandbenzole),foruseaspowerorheatingfuels 6
Mineraloilsandproductsoftheirdistillation ;bituminous substances ;mineralwaxes27.09to
27.16
ex29.01 Hydrocarbons :
—Acyclic
—Cyclanesandcyclenes,excludingazulenes
—Benzene ,toluene,xylenes
foruseaspowerorheatingfuels
Lubricatingpreparations containingpetroleumoilsoroilsobtainedfrombituminous minerals,butnotinclud­
ingpreparations containing 70%ormorebyweightofpetroleumoilsorofoilsobtainedfrombituminous mi­nerals
Waxeswithabasisofparaffin ,ofpetroleumwaxes,ofwaxesobtainedfrombituminousminerals,ofslackwaxorofscalewaxex34.03
ex34.04
ex38.14 Preparedadditivesforlubricants