(5)

Appendix I is replaced by the following: “Appendix I THE DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ AND METHODS OF ADMINISTRATIVE COOPERATION TABLE OF CONTENTS TITLE I GENERAL PROVISIONS Article 1 Definitions TITLE II DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ Article 2 General requirements Article 3 Wholly obtained products Article 4 Sufficient working or processing Article 5 Tolerance rule Article 6 Insufficient working or processing Article 7 Cumulation of origin Article 8 Conditions for the application of cumulation of origin Article 9 Unit of qualification Article 10 Sets Article 11 Neutral elements Article 12 Accounting segregation TITLE III TERRITORIAL REQUIREMENTS Article 13 Principle of territoriality Article 14 Non-alteration Article 15 Exhibitions TITLE IV DRAWBACK OR EXEMPTION Article 16 Drawback of or exemption from customs duties TITLE V PROOF OF ORIGIN Article 17 General requirements Article 18 Conditions for making out an origin declaration Article 19 Approved exporter Article 20 Procedure for issue of a movement certificate EUR.1 Article 21 Movement certificates EUR.1 issued retrospectively Article 22 Issue of a duplicate movement certificate EUR.1 Article 23 Validity of proof of origin Article 24 Free zones Article 25 Importation requirements Article 26 Importation by instalments Article 27 Exemption from proof of origin Article 28 Discrepancies and formal errors Article 29 Supplier's declarations Article 30 Amounts expressed in euro TITLE VI PRINCIPLES OF COOPERATION AND DOCUMENTARY EVIDENCE Article 31 Documentary evidence, preservation of proofs of origin and supporting documents Article 32 Dispute settlement TITLE VII ADMINISTRATIVE COOPERATION Article 33 Notification and cooperation Article 34 Verification of proofs of origin Article 35 Verification of supplier's declarations Article 36 Penalties TITLE VIII APPLICATION OF APPENDIX I Article 37 European Economic Area Article 38 Liechtenstein Article 39 Republic of San Marino Article 40 Principality of Andorra Article 41 Ceuta and Melilla List of Annexes ANNEX I: Introductory notes to the list in Annex II ANNEX II: List of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status ANNEX III: Text of the origin declaration ANNEX IV: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1 ANNEX V: Special conditions concerning products originating in Ceuta and Melilla ANNEX VI: Supplier's declaration ANNEX VII: Long-term supplier's declaration ANNEX VIII: List of Contracting Parties having opted to extend the application of Article 7(3) on importation of products falling within Chapters 50 to 63 TITLE I GENERAL PROVISIONS Article 1 Definitions For the purposes of this Convention: (a) ‘chapters’, ‘headings’ and ‘subheadings’ mean the chapters, the headings and the subheadings (four- or six-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System (‘Harmonised System’) with the changes pursuant to the Recommendation of 26 June 2004 of the Customs Cooperation Council; (b) ‘classified’ means the classification of a good under a particular heading or subheading of the Harmonised System; (c) ‘consignment’ means products which are either: (i) sent simultaneously from one exporter to one consignee; or (ii) covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice; (d) ‘customs authorities of the Contracting Party’ for the European Union means any of the customs authorities of the Member States of the European Union; (e) ‘customs value’ means the value as determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (WTO Agreement on Customs Valuation); (f) ‘ex-works price’ means the price paid for the product ex works to the manufacturer in the Contracting Party in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the last working or processing has been subcontracted to a manufacturer, the term ‘manufacturer’ refers to the enterprise that has employed the subcontractor. Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the Contracting Party, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported; (g) ‘fungible material’ or ‘fungible product’ means material or product that is of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another; (h) ‘good’ means both material and product; (i) ‘manufacture’ means any kind of working or processing, including assembly; (j) ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product; (k) ‘maximum content of non-originating materials’ means the maximum content of non-originating materials which is permitted in order to consider a manufacture to be working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or subheading; (l) ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation; (m) ‘territory’ includes the land territory, internal waters and the territorial sea of a Contracting Party; (n) ‘value added’ shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Contracting Party; (o) ‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the exporting Contracting Party. Where the value of the originating materials used needs to be established, this point shall be applied mutatis mutandis. TITLE II DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ Article 2 General requirements For the purpose of implementing the relevant Agreement, the following products shall be considered as originating in a Contracting Party when exported to another Contracting Party: (a) products wholly obtained in the Contracting Party, within the meaning of Article 3; (b) products obtained in the Contracting Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that Contracting Party within the meaning of Article 4. Article 3 Wholly obtained products 1. The following shall be considered as wholly obtained in a Contracting Party when exported to another Contracting Party: (a) mineral products and natural water extracted from its soil or from its seabed; (b) plants, including aquatic plants, and vegetable products grown or harvested there; (c) live animals born and raised there; (d) products from live animals raised there; (e) products from slaughtered animals born and raised there; (f) products obtained by hunting or fishing conducted there; (g) products of aquaculture where the fish, crustaceans, molluscs and other aquatic invertebrates are born or raised there from eggs, larvae, fry or fingerlings; (h) products of sea fishing and other products taken from the sea outside any territorial sea by its vessels; (i) products made on board its factory ships exclusively from products referred to in point (h); (j) used articles collected there fit only for the recovery of raw materials; (k) waste and scrap resulting from manufacturing operations conducted there; (l) products extracted from the seabed or below the seabed which is situated outside its territorial sea but where it has exclusive exploitation rights; (m) goods produced there exclusively from the products specified in points (a) to (l). 2. The terms ‘its vessels’ and ‘its factory ships’ in points (h) and (i) of paragraph 1 respectively shall apply only to vessels and factory ships which meet each of the following requirements: (a) they are registered in the exporting or the importing Contracting Party; (b) they sail under the flag of the exporting or the importing Contracting Party; (c) they meet one of the following conditions: (i) they are at least 50 % owned by nationals of the exporting Contracting or the importing Contracting Party; or (ii) they are owned by companies which: — have their head office and their main place of business in the exporting or the importing Contracting Party; and — are at least 50 % owned by the exporting or the importing Contracting Party or public entities or nationals of these Parties. 3. For the purpose of paragraph 2, when the exporting or the importing Contracting Party is the European Union, it means the Member States of the European Union. 4. For the purpose of paragraph 2, the EFTA States are to be considered as one Contracting Party. Article 4 Sufficient working or processing 1. Without prejudice to paragraph 3 of this Article and to Article 6, products which are not wholly obtained in a Contracting Party shall be considered to be sufficiently worked or processed when the conditions laid down in the list in Annex II for the goods concerned are fulfilled. 2. If a product which has obtained originating status in a Contracting Party in accordance with paragraph 1 of this Article is used as a material in the manufacture of another product, no account shall be taken of the non-originating materials which may have been used in its manufacture. 3. The determination of whether the requirements of paragraph 1 of this Article are met, shall be carried out for each product. However, where the relevant rule is based on compliance with a maximum content of non-originating materials, the customs authorities of the Contracting Parties may authorise exporters to calculate the ex-works price of the products and the value of the non-originating materials on an average basis as set out in paragraph 4 of this Article, in order to take into account the fluctuations in costs and currency rates. 4. Where the second subparagraph of paragraph 3 of this Article applies, an average ex-works price of the product and average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the products carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the products over the preceding fiscal year as defined in the exporting Contracting Party, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months. 5. Exporters having opted for calculation on an average basis shall consistently apply such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference. They may cease to apply such a method where during a given fiscal year, or a shorter representative period of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of such a method have ceased. 6. The averages referred to in paragraph 4 of this Article shall be used as the ex-works price and the value of non-originating materials, respectively, for the purpose of establishing compliance with the maximum content of non-originating materials. Article 5 Tolerance rule 1. By way of derogation from Article 4 and subject to paragraphs 2 and 3 of this Article, non-originating materials which, according to the conditions set out in the list in Annex II, are not to be used in the manufacture of a given product may nevertheless be used, provided that their total net weight or value assessed for the product does not exceed: (a) 15 % of the net weight of the product falling within Chapters 2 and 4 to 24, other than processed fishery products of Chapter 16; (b) 15 % of the ex-works price of the product for products other than those covered by point (a). This paragraph shall not apply to products falling within Chapters 50 to 63, for which the tolerances mentioned in Notes 6 and 7 of Annex I shall apply. 2. Paragraph 1 of this Article shall not allow to exceed any of the percentages for the maximum content of non-originating materials as specified in the rules laid down in the list in Annex II. 3. Paragraphs 1 and 2 of this Article shall not apply to products wholly obtained in a Contracting Party within the meaning of Article 3. However, without prejudice to Article 6 and Article 9(1), the tolerance provided for in those provisions shall nevertheless apply to product for which the rule laid down in the list in Annex II requires that the materials which are used in the manufacture of that product are wholly obtained. Article 6 Insufficient working or processing 1. Without prejudice to paragraph 2 of this Article, the following operations shall be considered to be insufficient working or processing to confer the status of an originating product, whether or not the requirements of Article 4 are satisfied: (a) preserving operations to ensure that the products remain in good condition during transport and storage; (b) breaking-up and assembly of packages; (c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings; (d) ironing or pressing of textiles; (e) simple painting and polishing operations; (f) husking and partial or total milling of rice; polishing, and glazing of cereals and rice; (g) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar; (h) peeling, stoning and shelling, of fruits, nuts and vegetables; (i) sharpening, simple grinding or simple cutting; (j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles); (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; (l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; (m) simple mixing of products, whether or not of different kinds; (n) mixing of sugar with any material; (o) simple addition of water or dilution or dehydratation or denaturation of products; (p) simple assembly (1) of parts of articles to constitute a complete article or disassembly of products into parts; (q) slaughter of animals. (r) a combination of two or more operations specified in points (a) to (q). 2. All the operations carried out in the exporting Contracting Party on a given product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1 of this Article. Article 7 Cumulation of origin 1. Without prejudice to Article 2, products shall be considered as originating in the exporting Contracting Party when exported to another Contracting Party if they are obtained there, incorporating materials originating in any other Contracting Party provided that the working or processing carried out in the exporting Contracting Party goes beyond the operations referred to in Article 6. It shall not be necessary for such materials to have undergone sufficient working or processing. 2. Where the working or processing carried out in the exporting Contracting Party does not go beyond the operations referred to in Article 6, the product obtained by incorporating materials originating in any other Contracting Party, shall be considered as originating in the exporting Contracting Party only where the value added there is greater than the value of the materials used originating in more than one other Contracting Party. If this is not so, the product obtained shall be considered as originating in the Contracting Party which accounts for the highest value of originating materials used in the manufacture in the exporting Contracting Party. 3. Without prejudice to Article 2, and with the exclusion of products falling within Chapters 50 to 63, working or processing carried out in a Contracting Party other than the exporting Contracting Party shall be considered as having been carried out in the exporting Contracting Party when the products obtained undergo subsequent working or processing in that exporting Contracting Party. 4. Without prejudice to Article 2, for products falling within Chapters 50 to 63 and only for the purpose of bilateral trade between two Contracting Parties, working or processing carried out in the importing Contracting Party shall be considered as having been carried out in the exporting Contracting Party when the products undergo subsequent working or processing in that exporting Contracting Party. For the purpose of this paragraph, the participants in the European Union's Stabilisation and Association Process and the Republic of Moldova are to be considered as one Contracting Party. 5. Contracting Parties may opt to extend the application of paragraph 3 of this Article on importation of products falling within Chapters 50 to 63 unilaterally. The Contracting Party that decides to extend the application of paragraph 3 shall notify the Joint Committee of that decision, as well as any modifications thereof. Annex VIII shall contain the list of Contracting Parties that have extended the application of paragraph 3 of this Article on importation of products falling within Chapters 50 to 63. The List of Contracting Parties shall be promptly updated after any Contracting Party has ceased to apply the extension. Each Contracting Party shall publish a notice with the list of Contracting Parties in Annex VIII in accordance with their respective internal procedures. 6. For the purpose of cumulation within the meaning of paragraphs 3 to 5, the originating products shall be considered as originating in the exporting Contracting Party only if the working or processing undergone there goes beyond the operations referred to in Article 6. 7. Products originating in the Contracting Parties referred to in paragraphs 1 and 4 of this Article which do not undergo any working or processing in the exporting Contracting Party shall retain their origin if exported into one of the other Contracting Parties. Article 8 Conditions for the application of cumulation of origin 1. The cumulation provided for in Article 7 may be applied only provided that: (a) a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade 1994 (GATT) is applicable between the Contracting Parties involved in the acquisition of the originating status and the Contracting Party of destination; and (b) goods have obtained originating status by the application of rules of origin identical to those given in this Convention. 2. Notices indicating the fulfilment of the necessary requirements to apply cumulation shall be published in the Official Journal of the European Union (C series) and in the Contracting Parties which are party to the relevant Agreements, in accordance with their own procedures. The cumulation provided for in Article 7 shall apply from the date indicated in those notices. The Contracting Parties shall, through the European Commission, provide the other Contracting Parties which are party to the relevant Agreements with details of the Agreements, including their dates of entry into force, which are applied with the other Contracting Parties. 3. The proof of origin should include the statement in English ‘CUMULATION APPLIED WITH (name of the country/countries in English)’ when products obtained the originating status in the exporting Contracting Party by application of cumulation of origin in accordance with Article 7. In cases where a movement certificate EUR.1 is used as a proof of origin, that statement shall be made in Box 7 of the movement certificate EUR.1. 4. Contracting Parties may decide, for the products exported to them that obtained the originating status in the exporting Contracting Party by application of cumulation of origin in accordance with Article 7, to waive the obligation of including on the proof of origin the statement referred to in paragraph 3 of this Article. The Contracting Parties will notify the Joint Committee of their decision to make use of that option. Notices indicating the updated list of Contracting Parties that made use of that option shall be published by the Contracting Parties, according to their own procedures. Article 9 Unit of qualification 1. The unit of qualification for the application of this Convention shall be the particular product which is considered to be the basic unit when determining classification using the nomenclature of the Harmonised System. It follows that: (a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification; (b) when a consignment consists of a number of identical products classified under the same heading, each individual item shall be taken into account when applying this Convention. 2. Where under General Rule 5 of the Harmonised System packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin. 3. Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the ex-works price thereof shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question. Article 10 Sets Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating. When a set is composed of originating and non-originating products, the set as a whole shall however be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set. Article 11 Neutral elements In order to determine whether a product is an originating product, no account shall be taken of the origin of the following which might be used in its manufacture: (a) energy and fuel; (b) plant and equipment; (c) machines and tools; (d) any other goods which do not enter, and which are not intended to enter, into the final composition of the product. Article 12 Accounting segregation 1. If originating and non-originating fungible materials are used in the working or processing of a product, economic operators may ensure the management of materials using the accounting segregation method, without keeping the materials on separate stocks. 2. Economic operators may ensure the management of originating and non-originating fungible products of heading 1701 using the accounting segregation method, without keeping the products on separate stocks. 3. Contracting Parties may require that the application of accounting segregation is subject to prior authorisation by the Customs authorities. The Customs authorities may grant the authorisation subject to any conditions they deem appropriate and shall monitor the use made of the authorisation. The Customs authorities may withdraw the authorisation whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Appendix. Through the use of accounting segregation it must be ensured that, at any time, no more products can be considered as ‘originating in the exporting Contracting Party’ than would have been the case if a method of physical segregation of the stocks had been used. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the exporting Contracting Party. 4. The beneficiary of the method referred to in paragraphs 1 and 2 of this Article shall make out or apply for proofs of origin for the quantity of products which may be considered as originating in the exporting Contracting Party. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed. TITLE III TERRITORIAL REQUIREMENTS Article 13 Principle of territoriality 1. The conditions set out in Title II shall be fulfilled without any interruption in a Contracting Party concerned. 2. If originating products exported from a Contracting Party to another country are returned, they shall be considered to be non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that: (a) the products returned are the same as those which were exported; and (b) they have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported. 3. The obtention of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the exporting Contracting Party on materials exported from that Contracting Party and subsequently re-imported there, provided: (a) those materials are wholly obtained in the exporting Contracting Party or have undergone working or processing beyond the operations referred to in Article 6 prior to being exported; and (b) it can be demonstrated to the satisfaction of the customs authorities that: (i) the re-imported products have been obtained by working or processing the exported materials; and (ii) the total added value acquired outside the exporting Contracting Party by applying this Article does not exceed 10 % of the ex-works price of the end product for which originating status is claimed. 4. For the purposes of paragraph 3 of this Article, the conditions for obtaining originating status set out in Title II shall not apply to working or processing done outside the exporting Contracting Party. However, where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the exporting Contracting Party, taken together with the total added value acquired outside that Contracting Party by applying this Article, shall not exceed the stated percentage. 5. For the purposes of applying paragraphs 3 and 4 of this Article, ‘total added value’ shall be taken to mean all costs arising outside the exporting Contracting Party, including the value of the materials incorporated there. 6. Paragraphs 3 and 4 of this Article shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 4 is applied. 7. Any working or processing of the kind covered by this Article and done outside the exporting Contracting Party shall be done under the outward processing arrangements, or similar arrangements. Article 14 Non-alteration 1. The preferential treatment provided for under the relevant Agreement shall apply only to products satisfying the requirements of this Convention and declared for importation in a Contracting Party provided that those products are the same as those exported from the exporting Contracting Party. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any documentation to ensure compliance with specific domestic requirements of the importing Contracting Party carried out under customs supervision in the country(ies) of transit or splitting prior to being declared for home use. 2. Storage of products or consignments may take place provided they remain under customs supervision in the third country(ies) of transit. 3. Without prejudice to Title V of this Appendix, the splitting of consignments may take place, provided they remain under customs supervision in the third country(ies) of splitting. 4. In the case of doubt, the importing Contracting Party may request the importer or its representative to submit at any time all appropriate documents to provide evidence of compliance with this Article, which may be given by any documentary evidence, and notably by: (a) contractual transport documents such as bills of lading; (b) factual or concrete evidence based on marking or numbering of packages; (c) a certificate of non-manipulation provided by the customs authorities of the country(ies) of transit or splitting or any other documents demonstrating that the goods remained under customs supervision in the country(ies) of transit or splitting; or (d) any evidence related to the goods themselves. Article 15 Exhibitions 1. Originating products, sent for exhibition in a country other than with which cumulation is applicable in accordance with Articles 7 and 8 and sold after the exhibition for importation in a Contracting Party, shall benefit on importation from the relevant Agreement provided it is shown to the satisfaction of the customs authorities that: (a) an exporter has consigned these products from a Contracting Party to the country in which the exhibition is held and has exhibited them there; (b) the products have been sold or otherwise disposed of by that exporter to a person in another Contracting Party; (c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and (d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. 2. A proof of origin shall be issued or made out in accordance with Title V of this Appendix and submitted to the customs authorities of the importing Contracting Party in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required. 3. Paragraph 1 of this Article shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control. TITLE IV DRAWBACK OR EXEMPTION Article 16 Drawback of or exemption from customs duties 1. Non-originating materials used in the manufacture of products falling within Chapters 50 to 63 originating in a Contracting Party for which a proof of origin is issued or made out in accordance with Title V of this Appendix shall not be subject in the exporting Contracting Party to drawback of or exemption from customs duties of whatever kind. 2. The prohibition in paragraph 1 of this Article shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the exporting Contracting Party to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there. 3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid. 4. The prohibition in paragraph 1 of this Article shall not apply to trade between the Contracting Parties for products that obtained originating status by application of cumulation of origin covered by Article 7(4) or (5). 5. The prohibition in paragraph 1 of this Article shall not apply in bilateral trade between on the one hand Switzerland (including Liechtenstein), Iceland, Norway, Turkey or the European Union with, on the other hand, any participant in the Barcelona process other than Turkey and Israel if the products are considered as originating in the exporting or importing Contracting Party without application of cumulation with materials originating in any of the other Contracting Parties. 6. The prohibition in paragraph 1 of this Article shall not apply in bilateral trade between the Contracting Parties being Member Countries of the Agreement setting up a free trade area between the Arab Mediterranean countries (Agadir Agreement), if the products are considered as originating in one of those countries without application of cumulation with materials originating in any of the other Contracting Parties. TITLE V PROOF OF ORIGIN Article 17 General requirements 1. Products originating in one of the Contracting Parties shall, on importation into other Contracting Parties, benefit from the relevant Agreements upon submission of one of the following proofs of origin: (a) a movement certificate EUR.1, a specimen of which appears in Annex IV to this Appendix; (b) in the cases specified in Article 18(1), a declaration, subsequently referred to as the ‘origin declaration’ given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the origin declaration appears in Annex III to this Appendix. 2. Notwithstanding paragraph 1 of this Article, originating products within the meaning of this Convention shall, in the cases specified in Article 27, benefit from the relevant Agreements without it being necessary to submit any of the proofs of origin referred to in paragraph 1 of this Article. 3. Without prejudice to paragraph 1, two or more Contracting Parties may agree among them that, for the preferential trade between those Contracting Parties, proofs of origin listed in points (a) and (b) of paragraph 1 of this Article are replaced by statements on origin made out by exporters registered in an electronic database in accordance with the internal legislation of those Contracting Parties. 4. For the purposes of paragraph 1, two or more Contracting Parties may agree among them to establish a system that allows proofs of origin listed in points (a) and (b) of paragraph 1 of this Article to be issued electronically and/or submitted electronically. Article 18 Conditions for making out an origin declaration 1. An origin declaration as referred to in point (b) of Article 17(1) may be made out: (a) by an approved exporter within the meaning of Article 19; or (b) by any exporter for any consignment consisting of one or more packages containing originating products the total value of which does not exceed EUR 6 000. 2. An origin declaration may be made out if the products can be considered as originating in a Contracting Party and fulfil the other requirements of this Convention. 3. The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting Contracting Party, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Convention. 4. An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex III to this Appendix, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters. 5. Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 19 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting Contracting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him. 6. An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation (the ‘retrospective origin declaration’) on condition that it is presented in the importing country within two years after the importation of the products to which it relates. Where the splitting of a consignment takes place in accordance with Article 14(3) and provided that the same two-year deadline is respected, the retrospective origin declaration shall be made out by the approved exporter of the Contracting Party of exportation of the products. Article 19 Approved exporter 1. The customs authorities of the exporting Contracting Party may, subject to national requirements, authorise any exporter established in that Contracting Party (the ‘approved exporter’), to make out origin declarations irrespective of the value of the products concerned. 2. An exporter who requests such authorisation must offer, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Convention. 3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration. 4. The customs authorities shall verify the proper use of an authorisation. They may withdraw the authorisation if the approved exporter makes improper use of it and shall do so if the approved exporter no longer offers the guarantees referred to in paragraph 2 of this Article. Article 20 Procedure for issuing of a movement certificate EUR.1 1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Contracting Party on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative. 2. For that purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 and the application form, specimens of which appear in Annex IV to this Appendix. Those forms shall be completed in one of the languages in which this Convention is drawn up and in accordance with the provisions of the national law of the exporting country. If the completion of the forms is done in handwriting, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through. 3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting Contracting Party where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Convention. 4. A certificate of origin shall be issued by the competent authorities of the exporting Contracting Party if the products concerned can be considered as products originating and fulfil the other requirements of this Convention. 5. The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Convention. For that purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 of this Article are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions. 6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the movement certificate EUR.1. 7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured. Article 21 Movement certificates EUR.1 issued retrospectively 1. Notwithstanding Article 20(7), a movement certificate EUR.1 may be issued after exportation of the products to which it relates if: (a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; (b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons; or (c) the final destination of the products concerned was not known at the time of exportation and was determined during their transportation or storage and after possible splitting of consignments in accordance with Article 14(3). 2. For the implementation of paragraph 1 of this Article, the exporter shall indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request. 3. The customs authorities may issue a movement certificate EUR.1 retrospectively within two years from the date of exportation and only after verifying that the information supplied in the exporter's application complies with that in the corresponding file. 4. Movement certificates EUR.1 issued retrospectively shall be endorsed with the following phrase in English: ‘ISSUED RETROSPECTIVELY’. 5. The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the movement certificate EUR.1. Article 22 Issue of a duplicate movement certificate EUR.1 1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession. 2. The duplicate issued in accordance with paragraph 1 of this Article shall be endorsed with the following word in English: ‘DUPLICATE’. 3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1. 4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date. Article 23 Validity of proof of origin 1. A proof of origin shall be valid for 10 months from the date of issue or making out in the exporting Contracting Party, and shall be submitted within that period to the customs authorities of the importing Contracting Party. 2. Proofs of origin which are submitted to the customs authorities of the importing Contracting Party after the period of validity referred to in paragraph 1 may be accepted for the purpose of applying the tariff preferences, where failure to submit those documents by the final date set is due to exceptional circumstances. 3. In other cases of belated presentation, the customs authorities of the importing Contracting Party may accept the proofs of origin where the products have been presented to customs before the said final date. Article 24 Free zones 1. The Contracting Parties shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration. 2. By way of derogation from paragraph 1, when products originating in a Contracting Party are imported into a free zone under cover of a proof of origin and undergo treatment or processing, a new proof or origin may be issued or made out, if the treatment or processing undergone complies with this Convention. Article 25 Importation requirements Proofs of origin shall be submitted to the customs authorities of the importing Contracting Party in accordance with the procedures applicable in that Contracting Party. Article 26 Importation by instalments Where, at the request of the importer and subject to the conditions laid down by the customs authorities of the importing Contracting Party, dismantled or non-assembled products within the meaning of General Rule 2(a) for the interpretation of the Harmonised System falling within Sections XVI and XVII or headings 7308 and 9406 are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment. Article 27 Exemptions from proof of origin 1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Convention and where there is no doubt as to the veracity of such a declaration. 2. Imports shall not be considered as imports by way of trade if all the following conditions are met: (a) the imports are occasional; (b) the imports consist solely of products for the personal use of the recipients or travellers or their families; (c) it is evident from the nature and quantity of the products that no commercial purpose is in view. 3. The total value of those products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage. Article 28 Discrepancies and formal errors 1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that that document does correspond to the products submitted. 2. Obvious formal errors such as typing errors on a proof of origin shall not cause the documents referred to in paragraph 1 of this Article to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in those documents. Article 29 Supplier's declarations 1. When a movement certificate EUR.1 is issued or an origin declaration is made out in a Contracting Party for originating products, in the manufacture of which goods coming from a Contracting Party which have undergone working or processing in those Contracting Parties without having obtained preferential originating status have been used in accordance with Article 7(3) or Article 7(4) account shall be taken of the supplier's declaration given for those goods in accordance with this Article. 2. The supplier's declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in a Contracting Party by the goods concerned for the purpose of determining whether the products in the manufacture of which those goods are used, may be considered as products originating in the exporting Contracting Party and fulfil the other requirements of this Appendix. 3. A separate supplier's declaration shall, except in the cases referred to in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex VI on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified. 4. Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in a Contracting Party is expected to remain constant for a period of time, he may provide a single supplier's declaration to cover subsequent consignments of those goods (the ‘long-term supplier's declaration’). A long-term supplier's declaration may normally be valid for a period of up to two years from the date of making out the declaration. The customs authorities of the Contracting Party where the declaration is made out lay down the conditions under which longer periods may be used. The long-term supplier's declaration shall be made out by the supplier in the form prescribed in Annex VII and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment. The supplier shall inform his customer immediately if the long-term supplier's declaration is no longer applicable to the goods supplied. 5. The supplier's declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in which this Convention is drawn up, in accordance with the national law of the Contracting Party where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters. 6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the Contracting Party where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct. Article 30 Amounts expressed in euro 1. For the purposes of application of the point (b) of Article 18(1) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Contracting Parties equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned. 2. A consignment shall benefit from the point (b) of Article 18(1) or Article 27(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned. 3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the European Commission by 15 October and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts. 4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 %. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value. 5. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of any Contracting Party. When carrying out that review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For that purpose, it may decide to modify the amounts expressed in euro. TITLE VI PRINCIPLES OF COOPERATION AND DOCUMENTARY EVIDENCE Article 31 Documentary evidence, preservation of proofs of origin and supporting documents 1. An exporter who has made out an origin declaration or has applied for a movement certificate EUR.1 shall keep a hard copy or an electronic version of those proofs of origin and all documents supporting the originating status of the product, for at least three years from the date of issuance or making out of the origin declaration. 2. The supplier making out a supplier's declaration shall keep copies of the declaration and of all the invoices, delivery notes or other commercial documents to which that declaration is annexed as well as the documents referred to in Article 29(6) for at least three years. The supplier making out a long-term supplier's declaration shall keep copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 29(6) for at least three years. That period shall begin from the date of expiry of validity of the long-term supplier's declaration. 3. For the purposes of paragraph 1 the documents supporting the originating status, inter alia, are the following: (a) direct evidence of the processes carried out by the exporter or supplier to obtain the product, contained, for example, in his accounts or internal bookkeeping; (b) documents proving the originating status of materials used, issued or made out in the relevant Contracting Party in accordance with its national legislation; (c) documents proving the working or processing of materials in the relevant Contracting Party, made out or issued in that Contracting Party in accordance with its national legislation; (d) origin declarations or movement certificates EUR.1 proving the originating status of materials used, made out or issued in the Contracting Parties in accordance with this Convention; (e) appropriate evidence concerning working or processing undergone outside the Contracting Parties by application of Articles 13 and 14, proving the fulfilment of the requirements of those Articles. 4. The customs authorities of the exporting Contracting Party issuing movement certificates EUR.1 shall keep the application form referred to in Article 20(2) for at least three years. 5. The customs authorities of the importing Contracting Party shall keep the origin declarations and the movement certificates EUR.1 submitted to them for at least three years. 6. Supplier's declarations proving the working or processing undergone in a Contracting Party by materials used, made out in that Contracting Party, shall be treated as a document referred to in Articles 18(3), 20(3) and 29(6) used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in that Contracting Party and fulfil the other requirements of this Appendix. Article 32 Dispute settlement Where disputes arise in relation to the verification procedures under Articles 34 and 35 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out that verification, they shall be submitted to the bilateral body established by the relevant Agreement. Where disputes other than those related to the verification procedures of Articles 34 and 35 arise in relation to the interpretation of this Convention, they shall be submitted to the Joint Committee. In all cases the settlement of disputes between the importer and the customs authorities of the importing Contracting Party shall take place in accordance with the legislation of that Contracting Party. TITLE VII ADMINISTRATIVE COOPERATION Article 33 Notification and cooperation 1. The customs authorities of the Contracting Parties shall provide each other with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1, with the models of the authorisation numbers granted to approved exporters and with the addresses of the customs authorities responsible for verifying those certificates and origin declarations. 2. In order to ensure the proper application of this Convention, the Contracting Parties shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations, the supplier's declarations and the correctness of the information given in those documents. Article 34 Verification of proofs of origin 1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing Contracting Party have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Convention. 2. When they make a request for subsequent verification, the customs authorities of the importing Contracting Party shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a copy of those documents, to the customs authorities of the exporting Contracting Party giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification. 3. The verification shall be carried out by the customs authorities of the exporting Contracting Party. For that purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. 4. If the customs authorities of the importing Contracting Party decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary. 5. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. Those results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in one of the Contracting Parties and fulfil the other requirements of this Convention. 6. If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences. Article 35 Verification of supplier's declarations 1. Subsequent verifications of supplier's declarations or long-term supplier's declarations may be carried out at random or whenever the customs authorities of a Contracting Party where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in that document. 2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the Contracting Party referred to in paragraph 1 shall return the supplier's declaration or the long-term supplier's declaration and invoice(s), delivery note(s) or other commercial document(s) concerning goods covered by such declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification. They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier's declaration or the long-term supplier's declaration is incorrect. 3. The verification shall be carried out by the customs authorities of the Contracting Party where the supplier's declaration or the long-term supplier's declaration was made out. For that purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier's accounts or any other check which they consider appropriate. 4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. Those results shall indicate clearly whether the information given in the supplier's declaration or the long-term supplier's declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration. Article 36 Penalties Each Contracting Party shall provide for the imposition of criminal, civil or administrative penalties for violations of its national legislation related to this Convention. TITLE VIII APPLICATION OF APPENDIX I Article 37 European Economic Area Goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the European Economic Area shall be considered as originating in the European Union, Iceland, Liechtenstein or Norway (the ‘EEA Parties’) when exported respectively from the European Union, Iceland, Liechtenstein or Norway to a Contracting Party other than the EEA Parties, provided that free trade agreements are applicable between the importing Contracting Party and the EEA Parties. Article 38 Liechtenstein Without prejudice to Article 2, a product originating in Liechtenstein shall, due to the customs union between Switzerland and Liechtenstein, be considered as originating in Switzerland. Article 39 Republic of San Marino Without prejudice to Article 2, a product originating in the Republic of San Marino shall, due to the customs union between the European Union and the Republic of San Marino, be considered as originating in the European Union. Article 40 Principality of Andorra Without prejudice to Article 2, a product originating in the Principality of Andorra classified under Chapters 25 to 97 shall, due to the customs union between the European Union and the Principality of Andorra, be considered as originating in the European Union. Article 41 Ceuta and Melilla 1. For the purposes of this Convention, the term ‘European Union’ shall not cover Ceuta and Melilla. 2. Products originating in a Contracting Party other than the European Union, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the European Union under Protocol 2 of the Act concerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties (2). The Contracting Parties other than the European Union shall grant to imports of products covered by the relevant Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the European Union. 3. For the purposes of paragraph 2 this Convention shall apply to the products originating in Ceuta and Melilla mutatis mutandis and subject to the special conditions set out in Annex V. “ANNEX I INTRODUCTORY NOTES TO THE LIST IN ANNEX II Note 1 – General introduction The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 4 of Title II of Appendix I. There are four different types of rules, which vary according to the product: (a) through working or processing a maximum content of non-originating materials is not exceeded; (b) through working or processing the 4-digit Harmonised System heading or 6-digit Harmonised System subheading of the manufactured products becomes different from the 4-digit Harmonised System heading or 6-digit subheading respectively of the materials used; (c) a specific working or processing operation is carried out; (d) working or processing is carried out on certain wholly obtained materials. Note 2 – The structure of the list 2.1. The first two columns in the list describe the product obtained. The column (1) gives the heading number or chapter number used in the Harmonised System and the column (2) gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column (3). Where, in some cases, the entry in the column (1) is preceded by an ‘ex’, this signifies that the rules in column (3) apply only to the part of that heading as described in column (2). 2.2. Where several heading numbers are grouped together in column (1) or a chapter number is given and the description of products in column (2) is therefore given in general terms, the adjacent rules in column (3) apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column (1). 2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column (3). 2.4. Where two alternative rules are set out in column (3), separated by ‘or’, it is at the choice of the exporter which one to use. Note 3 – Examples of how to apply the rules 3.1. Article 4 of Title II of Appendix I, concerning products having obtained originating status which are used in the manufacture of other products, shall apply, regardless of whether that status has been obtained inside the factory where those products are used or in another factory in a Contracting Party. 3.2. Pursuant to Article 6 of Title II of Appendix I, the working or processing carried out must go beyond the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the benefit of preferential tariff treatment, even if the conditions set out in the list below are met. Subject to Article 6 of Title II of Appendix I, the rules in the list represent the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not. If a rule provides that non-originating material, at a certain level of manufacture, may not be used, the use of materials at an earlier stage of manufacture is allowed, and the use of materials at a later stage is not. Example: when the list-rule for Chapter 19 requires that ‘non-originating materials of headings 1101 to 1108 cannot exceed 20 % weight’, the use (i.e. importation) of cereals of Chapter 10 (materials at an earlier stage of manufacture) is not limited. 3.3. Without prejudice to Note 3.2, where a rule uses the expression ‘Manufacture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression ‘Manufacture from materials of any heading, including other materials of heading …’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column (2) of the list. 3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used. 3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy this. 3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then those percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages shall not be exceeded, in relation to the particular materials to which they apply. Note 4 – General provisions concerning certain agricultural goods 4.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in the territory of a Contracting Party shall be treated as originating in the territory of that Contracting Party, even if grown from imported seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants. 4.2. In cases where the content of non-originating sugar in a given product is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations. Note 5 – Terminology used in respect of certain textile products 5.1. The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun. 5.2. The term ‘natural fibres’ includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305. 5.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns. 5.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507. 5.5. Printing (when combined with Weaving, Knitting/Crocheting, Tufting or Flocking) is defined as a technique by which an objectively assessed function, like colour, design, technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques. 5.6. Printing (as standalone operation) is defined as a technique by which an objectively assessed function, like colour, design, technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques combined with at least two preparatory/finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product. Note 6 – Tolerances applicable to products made of a mixture of textile materials 6.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column (3) shall not be applied to any basic textile materials used in the manufacture of that product and which, taken together, represent 15 % or less of the total weight of all the basic textile materials used (See also Notes 6.3 and 6.4). 6.2. However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from two or more basic textile materials. The following are the basic textile materials: — silk; — wool; — coarse animal hair; — fine animal hair; — horsehair; — cotton; — paper-making materials and paper; — flax; — true hemp; — jute and other textile bast fibres; — sisal and other textile fibres of the genus Agave; — coconut, abaca, ramie and other vegetable textile fibres; — synthetic man-made filament fibres of polypropylene; — synthetic man-made filament fibres of polyester; — synthetic man-made filament fibres of polyamide; — synthetic man-made filament fibres of polyacrylonitrile; — synthetic man-made filament fibres of polyimide; — synthetic man-made filament fibres of polytetrafluoroethylene; — synthetic man-made filament fibres of poly(phenylene sulphide); — synthetic man-made filament fibres of poly(vinyl chloride); — other synthetic man-made filament fibres; — artificial man-made filament fibres of viscose; — other artificial man-made filament fibres; — current-conducting filaments; — synthetic man-made staple fibres of polypropylene; — synthetic man-made staple fibres of polyester; — synthetic man-made staple fibres of polyamide; — synthetic man-made staple fibres of polyacrylonitrile; — synthetic man-made staple fibres of polyimide; — synthetic man-made staple fibres of polytetrafluoroethylene; — synthetic man-made staple fibres of poly(phenylene sulphide); — synthetic man-made staple fibres of poly(vinyl chloride); — other synthetic man-made staple fibres; — artificial man-made staple fibres of viscose; — other artificial man-made staple fibres; — yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped; — products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film; — other products of heading 5605; — glass fibres; — metal fibres; — mineral fibres. 6.3. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’, this tolerance is 20 % in respect of this yarn. 6.4. In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film’, this tolerance is 30 % in respect of this strip. Note 7 – Other tolerances applicable to certain textile products 7.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings) which do not satisfy the rule set out in the list in column (3) for the made-up product concerned may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 15 % of the ex-works price of the product. 7.2. Without prejudice to Note 6.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles. 7.3. Where a percentage rule applies, the value of non-originating materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated. Note 8 – Definition of specific processes and simple operations carried out in respect of certain products of Chapter 27 8.1. For the purposes of headings ex 2707 and 2713, the ‘specific processes’ are the following: (a) vacuum-distillation; (b) redistillation by a very thorough fractionation process; (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite; (g) polymerisation; (h) alkylation; (i) isomerisation. 8.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following: (a) vacuum-distillation; (b) redistillation by a very thorough fractionation process; (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite; (g) polymerisation; (h) alkylation; (i) isomerisation; (j) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method); (k) in respect of products of heading 2710 only, deparaffining by a process other than filtering; (l) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process; (m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method; (n) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush discharge; (o) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation. 8.3. For the purposes of headings ex 2707 and 2713, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of those operations or like operations, do not confer origin. Note 9 – Definition of specific processes and simple operations carried out in respect of certain products Note 9.1: Products falling within Chapter 30 obtained in a Contracting Party by using cell cultures, shall be considered as originating in that Contracting Party. ‘Cell culture’ is defined as the cultivation of human, animal and plant cells under controlled conditions (such as defined temperatures, growth medium, gas mixture, pH) outside a living organism. Note 9.2: Products falling within Chapters 29 (except for: 2905.43-2905.44), 30, 32, 33 (except for: 3302.10, 3301) 34, 35 (except for: 35.01, 3502.11-3502.19, 3502.20, 35.05), 36, 37, 38 (except for: 3809.10, 38.23, 3824.60, 38.26) and 39 (except for: 39.16-39.26) obtained in a Contracting Party by fermentation shall be considered as originating in that Contracting Party. ‘Fermentation’ is a biotechnological process in which human, animal, plant cells, bacteria, yeasts, fungi or enzymes are used to produce products falling within Chapters 29 to 39. Note 9.3: Following transformations are considered sufficient according to Article 4 for products falling within Chapters 28, 29 (except for: 2905.43-2905.44), 30, 32, 33 (except for: 3302.10, 3301) 34, 35 (except for: 35.01, 3502.11-3502.19, 3502.20, 35.05), 36, 37, 38 (except for: 3809.10, 38.23, 3824.60, 38.26) and 39 (except for: 39.16-39.26): — Chemical reaction: A ‘chemical reaction’ is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. A chemical reaction may be expressed by a change of the ‘CAS number’. The following processes should not be considered for purposes of origin: (a) dissolving in water or other solvents; (b) the elimination of solvents, including solvent water; or (c) the addition or elimination of water of crystallization. A chemical reaction as defined above is to be considered as origin conferring. — Mixtures and Blends: The deliberate and proportionally controlled mixing or blending (including dispersing) of materials, other than the addition of diluents, to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to be considered to be as origin conferring. — Purification: Purification is to be considered as origin conferring provided that purification occurring in the territory of the Contracting Parties results in one of the following criteria being satisfied: (a) purification of a good resulting in the elimination of at least 80 % of the content of existing impurities; or (b) the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: (i) pharmaceutical, medicinal, cosmetic, veterinary, or food grade substances; (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; (iii) elements and components for use in micro-electronics; (iv) specialised optical uses; (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst); (vi) carriers used in a separation process; or (vii) nuclear grade uses. — Change in particle size: The deliberate and controlled modification in particle size of a good, other than by merely crushing or pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area which is relevant to the purposes of the resulting good and having different physical or chemical characteristics from the input materials is to be considered as origin conferring. — Standard materials: Standard materials (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity or proportions which are certified by the manufacturer. The production of standard materials is to be considered as origin conferring. — Isomer separation: The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring. “ANNEX II LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) Chapter 1 Live animals All the animals of Chapter 1 shall be wholly obtained Chapter 2 Meat and edible meat offal Manufacture in which all the meat and edible meat offal in the products of this Chapter is wholly obtained Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Manufacture in which all the materials of Chapter 3 used are wholly obtained Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included Manufacture in which all the materials of Chapter 4 used are wholly obtained ex Chapter 5 Products of animal origin, not elsewhere specified or included; except for Manufacture from materials of any heading ex 0511 91 Inedible fish eggs and roes All the eggs and roes are wholly obtained Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Manufacture in which all the materials of Chapter 6 used are wholly obtained Chapter 7 Edible vegetables and certain roots and tubers Manufacture in which all the materials of Chapter 7 used are wholly obtained Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons Manufacture in which all the fruit, nuts and peels of citrus fruits or melons of Chapter 8 used are wholly obtained Chapter 9 Coffee, tea, maté and spices Manufacture from materials of any heading Chapter 10 Cereals Manufacture in which all the materials of Chapter 10 used are wholly obtained Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten Manufacture in which all the materials of Chapters 8, 10 and 11, headings 0701 , 0714 , 2302 and 2303 , and subheading 0710 10 used are wholly obtained Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Manufacture from materials of any heading, except that of the product ex Chapter 13 Lac; gums, resins and other vegetable saps and extracts; except for Manufacture from materials of any heading ex 1302 Pectic substances, pectinates and pectates Manufacture from materials of any heading and in which the weight of sugar used does not exceed 40 % of the weight of the final product Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included Manufacture from materials of any heading ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: Manufacture from materials of any heading, except that of the product 1504 to 1506 Fats and oils and their fractions, of fish or marine mammals; wool grease and fatty substances derived therefrom (including lanolin); other animal fats and oils and their fractions, whether or not refined, but not chemically modified Manufacture from materials of any heading 1508 Groundnut oil and its fractions, whether or not refined, but not chemically modified Manufacture from materials of any subheading, except that of the product 1509 and 1510 Olive oil and its fractions Manufacture in which all the vegetable materials used are wholly obtained 1511 Palm oil and its fractions, whether or not refined, but not chemically modified Manufacture from materials of any subheading, except that of the product ex 1512 Sunflower seed oils and their fractions: – for technical or industrial uses other than the manufacture of foodstuffs for human consumption Manufacture from materials of any heading, except that of the product – other Manufacture in which all the vegetable materials used are wholly obtained 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified Manufacture from materials of any subheading, except that of the product ex 1516 Fats and oils and their fractions, of fish Manufacture from materials of any heading 1520 Glycerol, crude; glycerol waters and glycerol lyes Manufacture from materials of any heading Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Manufacture in which all the materials of Chapter 2, 3 and 16 used are wholly obtained ex Chapter 17 Sugars and sugar confectionery; except for: Manufacture from materials of any heading, except that of the product 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: – Chemically-pure maltose and fructose Manufacture from materials of any heading, including other materials of heading 1702 – Other Manufacture from materials of any heading, except that of the product, in which the weight of the materials of heading 1101 to 1108 , 1701 and 1703 used does not exceed 30 % of the weight of the final product 1704 Sugar confectionery (including white chocolate), not containing cocoa Manufacture from materials of any heading, except that of the product, in which: — the weight of sugar used does not exceed 40 % of the weight of the final product or — the value of sugar used does not exceed 30 % of the ex-works price of the product ex Chapter 18 Cocoa and cocoa preparations; except for: Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product ex 1806 Chocolate and other food preparations containing cocoa; except for: Manufacture from materials of any heading, except that of the product, in which: — the weight of sugar used does not exceed 40 % of the weight of the final product or — the value of sugar used does not exceed 30 % of the ex-works price of the product 1806 10 Cocoa powder, containing added sugar or other sweetening matters Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404 , not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: – Malt extract Manufacture from cereals of Chapter 10 – Other Manufacture from materials of any heading, except that of the product, in which the individual weight of sugar and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared Manufacture from materials of any heading, except that of the product, in which: — the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product, and — the weight of the materials of Chapters 2, 3 and 16 used does not exceed 20 % of the weight of the final product 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms Manufacture from materials of any heading, except potato starch of heading 1108 1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included Manufacture from materials of any heading, except that of the product, in which: — the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product, and — the weight of sugar used does not exceed 40 % of the weight of the final product 1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products Manufacture from materials of any heading, except that of the product, in which the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants; except for: Manufacture from materials of any heading, except that of the product 2002 and 2003 Tomatoes, mushrooms and truffles prepared or preserved otherwise than by vinegar or acetic acid Manufacture from materials of any heading, except that of the product, in which all the materials of Chapter 7 used are wholly obtained 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized) Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product ex 2008 Products, other than: – Nuts, not containing added sugar or spirits – Peanut butter; mixtures based on cereals; palm hearts; maize (corn) – Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product ex Chapter 21 Miscellaneous edible preparations; except for: Manufacture from materials of any heading, except that of the product 2103 – Sauces and preparations therefor; mixed condiments and mixed seasonings Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used – Mustard flour and meal and prepared mustard Manufacture from materials of any heading 2105 Ice cream and other edible ice, whether or not containing cocoa Manufacture from materials of any heading, except that of the product, in which: — the individual weight of sugar and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product and — the total combined weight of sugar and of the materials of Chapter 4 used does not exceed 60 % of the weight of the final product 2106 Food preparations not elsewhere specified or included Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture from materials of any heading, except that of the product, in which all the materials of subheadings 0806 10 , 2009 61 , 2009 69 used are wholly obtained 2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 Manufacture from materials of any heading, except that of the product 2207 and 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of higher or less than 80 % vol; spirits, liqueurs and other spirituous beverages Manufacture from materials of any heading, except heading 2207 or 2208 , in which all the materials of subheadings 0806 10 , 2009 61 , 2009 69 used are wholly obtained ex Chapter 23 Residues and waste from the food industries; prepared animal fodder; except for Manufacture from materials of any heading, except that of the product 2309 Preparations of a kind used in animal feeding Manufacture in which: — all the materials of Chapters 2 and 3 used are wholly obtained, — the weight of materials of Chapters 10 and 11 and headings 2302 and 2303 used does not exceed 20 % of the weight of the final product, — the individual weight of sugar and the materials of Chapter 4 used does not exceed 40 % of the weight of the final product and — the total combined weight of sugar and the materials of Chapter 4 used does not exceed 50 % of the weight of the final product ex Chapter 24 Tobacco and manufactured tobacco substitutes; except for: Manufacture from materials of any heading in which the weight of materials of heading 2401 does not exceed 30 % of the total weight of materials of Chapter 24 used 2401 Unmanufactured tobacco; tobacco refuse Manufacture in which all materials of heading 2401 are wholly obtained ex 2402 Cigarettes, of tobacco or of tobacco substitutes Manufacture from materials of any heading, except that of the product and of smoking tobacco of subheading 2403 19 , in which at least 10 % by weight of all materials of heading 2401 used is wholly obtained ex 2403 Products intended for inhalation through heated delivery or other means, without combustion Manufacture from materials of any heading, except that of the product, in which at least 10 % by weight of all materials of heading 2401 used is wholly obtained ex Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement; except for Manufacture from materials of any heading, except that of the product, or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex 2519 Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used Chapter 26 Ores, slag and ash Manufacture from materials of any heading, except that of the product ex Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for: Manufacture from materials of any heading, except that of the product, or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 2707 Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels Operations of refining and/or one or more specific process(es) (3) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2710 Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils Operations of refining and/or one or more specific process(es) (3) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2711 Petroleum gases and other gaseous hydrocarbons Operations of refining and/or one or more specific process(es) (3) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2712 Petroleu