COMMISSION OF THE EUROPEAN COMMUNITIES 
COM(94) 330 final 
Brussels, 15.07.1994 
94/ 0184(CNS) 
Proposal for a 
COUNCIL DECISION 
on the conclusion by the European Community 
of the Agreement on free trade and trade-related matters 
between the European Community, the European Atomic Energy Community and the 
European Coal and Steel Community, 
of the one part, and the Republic of Estonia, of the other 
' (presented by the Commission) 
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t 
DRAFT 
COMMISSION DECISION 
on the conclusion on behalf of the European Coal and Steel Community and the European 
Atomic Energy Community of the Agreement on free trade and trade-related matters 
between the European Community, the European Atomic Energy Community and the 
European Coal and Steel Community, of the one part, and the Republic of Estonia, of the 
other. 
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EXPLANATORY MEMORANDUM 
1. The attached proposals for a Council and Commission Decision constitute the legal 
instruments for the conclusion of the Free Trade Agreements between the European 
Community, the European Atomic Energy Community and the European Coal and 
Steel Community, on the one hand, and with each of the Baltic states, i.e. Estonia, 
Latvia and Lithuania, on the other. 
2. Estonia's, Latvia's and Lithuania's relations with the European Union are covered by 
Agreements on Trade and Commercial and Economic Cooperation which entered into 
force in February/March 1993. As a response to the demands of the three Baltic 
countries the European Council in Copenhagen invited the Commission to submit 
proposals for developing the Trade and Cooperation* Agreements into free trade 
agreements. 
Following the Council's adoption of the negotiating directives on 7 February 1994, 
negotiations were opened with Latvia on 21 February 1994, with Estonia on 23 
February 1994 and with Lithuania on 28 February 1994. The Agreements were 
initialled with Latvia on 20 June 1994, with Lithuania on 27 June 1994 and with 
Estonia on 13 July 1994. 
3. The Free Trade Agreements modify the Agreements on Trade and Commercial ancL 
Economic Cooperation insofar as the trade provisions of the latter are rescinded. 
4. The structure of the three Agreements is very similar and is based on the models of the 
Interim Agreements which were concluded with six associated central and eastern 
European countries. 
The Free Trade Agreements comprise the following elements: 
- Human rights clause and encouragement for regional cooperation among the Baltic 
countries 
- Preferential Agreements. Establishment of a free trade zone on industrial products. 
With all three countries the EU eliminates all import and export duties and 
quantitative restrictions upon entry into force of the Agreement whilst the regimes of 
the three Baltics differ. Estonia, which does apply practically, not any trade 
restrictions, grants reciprocity upon entry into force. Latvia and Lithuania will abolish 
all trade restrictions for most products upon entry into force of the Agreements, but 
for sensitive products Latvia will maintain export and import restrictions for up to 
four and Lithuania for up to six years; 
- Trade in textile products will be ruled by specific provisions. Concerning tariff 
aspects, the EU has granted Latvia and Lithuania consolidation of the GSP regime 
while Estonia will benefit from zero tariffs for all textile products. Quantitative 
aspects are governed by protocols, with Estonia a protocol was concluded during the 
free trade negotiations; with Latvia and Lithuania the existing agreements have been 
taken over as Protocols. 
- Concessions by both Parties on sensitive products such as agricultural, processed 
agricultural and fisheries products are covered by separate Annexes and Protocols; 
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-Rules of origin and customs cooperation provisions are covered by separate 
Protocols; 
- The Joint Committee established by the existing trade and cooperation agreements 
will perform the duties assigned to it by the free trade agreements; 
The Agreements will enter into force on 1 January 1995. 
5. The procedures for signing and concluding the Agreements differ between the EC, 
EAECandECSC 
The Agreement will be concluded as follows: 
- the Council, after consulting Parliament, will conclude the Agreements on behalf of 
the EC under Article 228, paragraphs 2 and 3, first indent, in conjunction with 
Article 113 of the EC Treaty, by adopting the Decision contained in annex; 
- the Council will approve the Agreements in accordance with the second paragraph of 
Article 101 of the Euratom Treaty. The Commission will then conclude the 
Agreements (on behalf of the European Atomic Energy Community); 
- the Commission will conclude the Agreements on behalf of the ECSC by adopting the. 
Decisions contained in annex in accordance with Article 95 of the ECSC Treaty, with' 
the unanimous assents of the Council and following consultations of the Consultative 
Committee. 
6. The Commission accordingly asks the Council to adopt the attached proposals for its 
decisions and to give its assents to the attached draft Commission decisions. 
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Proposal for a 
COUNCIL DECISION 
on the conclusion by the European Community 
of the Agreement on free trade and trade-related matters 
between the European Community, the European Atomic Energy Community and the 
European Coal and Steel Community, 
of the one part, and the Republic of Estonia, of the other 
THE COUNCIL OF THE EUROPEAN COMMUNITIES 
Having regard to the Treaty establishing the European Community, and in particular 
Article 228, paragraphs 2 and 3, first indent, in conjunction with Article 113 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Parliament, 
HAS DECIDED AS FOLLOWS : 
Article 1 
The Agreement on free trade and trade-related matters between the European 
Community, the European Atomic Energy Community and the European Coal and Steel 
Community, of the one part, and the Republic of Estonia, of the other part, together with 
the Protocols, the exchanges of letters and the declarations, are hereby approved on behalf 
of the European Community. 
These texts are attached to this Decision. 
Article 2 
The President of the Council shall give the notification provided for in Article 49 of the 
Agreement on free trade and trade-related matters on behalf of the European Community. 
Done at Brussels, For the Council 
Ad 
DRAFT 
COMMISSION DECISION 
on the conclusion on behalf of the European Coal and Steel Community and the European 
Atomic Energy Community of the Agreement on free trade and trade-related matters 
between the European Community, the European Atomic Energy Community and the 
European Coal and Steel Community, of the one part, and the Republic of Estonia, of the 
other. 
THE COMMISSION OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European Coal and Steel Community, and in 
particular the first paragraph of Article 95 thereof, 
Having regard to the Treaty establishing the European Atomic Energy Community, and in 
particular the second paragraph of Article 101 thereof, 
Having consulted the ECSC Consultative Committee and with the assent of the Council, : 
Whereas, in order to achieve the objectives of the Community set out in particular in 
Articles 2 and 3 of the Treaty establishing the European Coal and Steel Community it is 
necessary to conclude the Agreement on free trade and trade-related matters, and whereas 
the Treaty does not make provision for all the cases covered by this Decision, 
HAS DECIDED AS FOLLOWS : 
Article 1 
The Agreement on free trade and trade-related matters between the European 
Community, the European Atomic Energy Community and the European Coal and Steel 
Community, of the one part, and the Republic of Estonia, of the other, together with the 
Protocols, the exchanges of letters and the declarations, are hereby approved on behalf of 
the European Coal and Steel Community and the European Atomic Energy Community. 
These texts are attached to this Decision. 
Article 2 
The President of the Commission shall give the notification provided for in Article 49 of 
the Agreement on free trade and trade-related matters on behalf of the European Coal and 
Steel Community and the European Atomic Energy Community. 
Done at Brussels, For the Commission 
4 
AGREEMENT 
on free trade and trade-related matters between the European Community, the European Atomic 
Energy Community and the European Coal and Steel Community, of the one part, and the 
Republic of Estonia, of the other part 
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AGREEMENT 
on free trade and trade-related matters between the European Community, the European 
Atomic Energy Community and the European Coal and Steel Community, of the one part, 
and the Republic of Estonia, of the other part 
The EUROPEAN COMMUNITY, the EUROPEAN ATOMIC ENERGY COMMUNITY 
and the EUROPEAN COAL AND STEEL COMMUNITY, hereinafter referred to as 'the 
Community', of the one part, 
and the REPUBLIC OF ESTONIA, hereinafter referred to as 'Estonia'; of the other part, 
WHEREAS the Parties recall the historical links between them and the common values 
they share; whereas they wish to reinforce these links, to establish close and lasting 
relations on a basis of reciprocity allowing Estonia to participate in the process of 
European integration, in re-enforcing and further developing the relations previously 
established, in particular via the Agreement on Trade and Commercial and Economic Co­
operation; 
WHEREAS this Agreement contributes to the attainment of Association; 
WHEREAS the Parties are committed to the intensification of political and economic 
liberties which constitute the basis of this Agreement and to further development of 
Estonia's new economic and political system which respects - in accordance inter alia with 
the undertakings made within the context of the CSCE - the rule of law and human rights, 
including the rights of persons belonging to minorities, a multiparty system with free and 
democratic elections and liberalisation aimed at setting up a market economy; 
WHEREAS the Parties share the understanding that Estonia has made considerable and 
successful reform efforts in the political and economic fields and that these efforts will be 
pursued; 
WHEREAS the Parties are committed to the implementation of commitments made in the 
framework of the CSCE, in particular those set out in the Helsinki Final Act, the 
concluding documents of the Madrid, Vienna and Copenhagen meetings, those of the 
Charter of Paris for a New Europe, the conclusions of the CSCE's Bonn Conference, the 
CSCE Helsinki document 1992, the European Convention on Human Rights as well as the 
European Energy Charter when ratified; 
WHEREAS trade and trade liberalisation are important for stability in Europe on the basis 
of co-operation, of which one of the pillars is the European Community; 
WHEREAS there is a need to continue, with the Community's help, Estonia's political and 
economic reform; 
WHEREAS the Community wishes to contribute to the implementation of the reforms and 
to assist Estonia in facing the economic and social consequences of structural adjustment; 
3> 
WHEREAS full implementation of the Agreement is linked to the implementation of a 
coherent programme of economic and political reform by Estonia; 
WHEREAS the Parties recognise the need for continuing regional co-operation among the 
Baltic states, taking into account that closer integration between the European Union (EU) 
and the Baltic states, and the Baltic states among themselves should proceed in parallel; 
WHEREAS the Parties are committed to liberalise trade based on GATT principles; 
WTŒREAS the Parties expect that this Agreement will create a new climate for economic 
relations between them and above all for the development of trade and investment, which 
are essential to economic restructuring and the renewal of technology; 
WHEREAS it is important that political dialogue between the Parties should be enhanced; 
WHEREAS the Parties recognise the fact that Estonia's ultimate objective is to become a 
member of the EU and that the step towards association through this Agreement, in the 
view of the Parties, will help Estonia to achieve this objective. 
HAVE DECIDED to conclude this Agreement and to this end have designated as their 
Plenipotentiaries, 
THE EUROPEAN COMMUNITY and THE EUROPEAN ATOMIC ENERGY 
COMMUNITY. 
THE EUROPEAN COAL AND STEEL COMMUNITY. 
THE REPUBLIC OF ESTONIA: 
WHO, having exchanged their full powers, found in good and due form, 
HAVE AGREED AS FOLLOWS: 
TITLE I 
GENERAL PRINCIPLES 
Article 1 
1. Respect for democratic principles and human rights, established by the Helsinki Final Act 
and in the Charter of Paris for a New Europe, as well as the principles of market 
economy, inspire the domestic and external policies of the Parties and constitute essential 
elements of this Agreement. 
2. The Parties consider that it is essential for the future prosperity and stability of the region 
that the Baltic states should maintain and develop co-operation among themselves and 
will make every effort to enhance this process. 
3. The Parties regard the implementation of this Agreement as a decisive step towards the 
early conclusion of a Europe Agreement between Estonia and the Community. 
TITLE O 
FREE MOVEMENT OF GOODS 
Article 2 
1. The Community and Estonia shall establish a free trade area upon entry into force of this 
Agreement, in accordance with the provisions of this Agreement and in conformity with 
those of the General Agreement on Tariffs and Trade (GATT). 
2. The Combined Nomenclature of goods shall be applied to the classification of goods in 
trade between the two Parties. 
3. For each product covered by this Agreement the basic duty shall be that actually applied 
erga omnes on 1 January 1994. 
The successive reductions set out in this Agreement are to be applied to these basic 
duties. 
4. If, after the entry into force of this Agreement, any tariff reduction is applied on an erga 
omnes basis, in particular, reductions resulting from the tariff agreement concluded as a 
result of the GATT Uruguay Round, such reduced duties shall replace the basic duties 
referred to in paragraph 3 as from the date when such reductions are applied. 
5. The Community and Estonia shall communicate to each other their respective basic 
duties. 
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CHAPTER I 
Industrial products 
Article 3 
1. The provisions of this Chapter shall apply to products originating in the Community and in 
Estonia listed in Chapters 25 to 97 of the Combined Nomenclature with the exception of the 
products listed in Annex I. 
2. Trade between the Parties in items covered by the Treaty establishing the European Atomic 
Energy Community will be conducted in accordance with the provisions of that Treaty. 
Article 4 
Customs duties and quantitative restrictions on imports into the Community and measures 
having equivalent effect shall be abolished on the entry into force of this Agreement with regard 
to products originating in Estonia. 
Article 5 
Customs duties and quantitative restrictions on imports into Estonia and measures having an 
equivalent effect shall be abolished on the entry into force of this Agreement with regard to 
products originating in the Community. 
Article 6 
The provisions concerning the abolition of customs duties on imports shall also apply to customs 
duties of a fiscal nature. 
Article 7 
The Community and Estonia shall abolish upon entry into force of this Agreement in trade 
between themselves any charges having an effect equivalent to customs duties on imports. 
Article 8 
1. The Community and Estonia shall abolish upon entry into force of this Agreement in tra#e 
between themselves any customs duties on exports and charges having equivalent effect. -
2. The Community and Estonia shall abolish upon entry into force of this Agreement in trade 
between themselves quantitative restrictions on exports and any measures having equivalent 
effect. 
Article 9 
Specific arrangements applicable to the trade in textile and clothing products originating in 
Estonia are covered in Protocol No. 1. 
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Article 10 
The provisions of this Chapter do not preclude an agricultural component in the duties applicable 
to products listed in Annex II. 
CHAPTER II 
Agriculture 
Article 11 
1. The provisions of this Chapter shall apply to agricultural products originating in the 
Community and in Estonia. 
2. The term 'agricultural products' means the products listed in Chapter 1 to 24 of the Combined 
Nomenclature and the products listed in Annex I, but excluding fishery products as defined by 
Regulation (EEC) No 3759/92. 
Article 12 
Protocol No. 2 lays down the trade arrangements for processed agricultural products which are 
listed therein. 
Article 13 
1. As from the date of entry into force of this Agreement no quantitative restrictions shall 
apply to imports into the Community of agricultural products originating in Estonia nor to 
imports into Estonia of agricultural products originating in the Community. 
2. The concessions granted under this Agreement are referred to in Annexes III, IV and V. 
3. The concessions referred to in paragraph 2 may be subject to revision by agreement 
between the Parties within three years after entry into force of this Agreement and on the 
basis of the principles and procedures set out in paragraph 4. 
4. Taking account of the volume of trade in agricultural products between them, of their 
particular sensitivity, of the rules of the common agricultural policy of the Community, of the 
rules of the agricultural policy in Estonia, of the role of agriculture in Estonia's economy, the 
Community and Estonia shall examine in the Joint Committee, product by product and on an 
orderly and reciprocal basis, the possibilities of granting each other further concessions. 
Article 14 
Notwithstanding other provisions of this Agreement, and in particular Article 23, if, given the 
particular sensitivity of the agricultural markets, imports of products originating in one Party, 
which are the subject of concessions granted pursuant to Article 13, cause serious disturbance 
to the markets in the other Party, both Parties shall enter into consultations immediately to find 
an appropriate solution. Pending such a solution, the Party concerned may take the measures it 
deems necessary. 
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CHAPTER III 
Fisheries 
Article 15 
The provisions of this Chapter shall apply to fishery products originating in the Community 
and in Estonia, which are covered by Regulation (EEC) No 3759/92. 
Article 16 
1. The concessions granted under this Agreement are referred to in Annex VI. 
2. Thé provisions of Article 13 (4), 14 and Articles 18(2) and (3) shall apply mutatis 
mutandis to fishery products. 
CHAPTER IV 
Common provisions 
Article 17 
The provisions of this Title shall apply to trade in all products except where otherwise 
provided herein or in Protocols No. 1 and No. 2. 
Article 18 
1. In trade between the Community and Estonia from the date of entry into force of this 
Agreement: 
- no new customs duties on imports or exports or charges having equivalent effect shall 
be introduced, nor shall those already applied be increased, 
- no new quantitative restrictions on imports or exports or measures having equivalent 
effect shall be introduced nor shall those existing be made more restrictive. 
2. Without prejudice to the concessions granted pursuant to Article 13, the provisions of 
paragraph 1 of this Article shall not restrict in any way the pursuance of the respective 
agricultural policies of Estonia and the Community or the taking of any measures under 
such policies. 
3. Taking account of the Estonian tariff structure at the time of the entry into force of this 
Agreement, where no tariff duties are provided for agricultural products, in the event that 
a new tariff regime for the import of agricultural products is established, Estonia may, by 
way of derogation from paragraph 1 and pursuant to the implementation of its 
agricultural policy for its domestic production, introduce duties on a limited number of 
agricultural products originating in the Community. Such duties may only be introduced 
during the first two years following the entry into force of this Agreement, and after 
consultation in the Joint Committee. In all such cases, Estonia shall ensure a sizeable 
margin of preference for products originating in the Community. If necessary, the period 
of two years may be prolonged by one year by decision of the Joint Committee. 
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Article 19 
1. The two Parties shall refrain from any measure or practice of an internal fiscal nature 
establishing, whether directly or indirectly, discrimination between the products of one 
Party and like products originating in the territory of the other Party. 
2. Products exported to the territory of one of the two Parties may not benefit from 
repayment of internal taxation in excess of the amount of direct or indirect taxation 
imposed on them. 
Article 20 
1. This Agreement shall not preclude the maintenance or establishment of customs unions, 
free trade areas or arrangements for frontier trade except in so far as they alter the trade 
arrangements provided for in this Agreement. 
2. Consultations between the Parties shall take place within the Joint Committee concerning 
agreements establishing such customs unions or free trade areas and, where requested, on 
other major issues related to their respective trade policies with third countries. In 
particular in the event of a third country acceding to the Community, such consultations 
shall take place so as to ensure that account can be taken of the mutual interests of the 
Community and Estonia stated in this Agreement. 
Article 21 
Exceptional measures of limited duration which derogate from the provisions of Article 5 
and Article 18(1), first indent, may be taken by Estonia in the form of increased customs 
duties. 
These measures may only concern infant industries, or certain sectors undergoing 
restructuring or facing serious difficulties, particularly where these difficulties produce 
important social problems. 
Customs duties on imports applicable in Estonia to products originating in the Community 
introduced by these measures may not exceed 25% ad valorem and shall maintain an 
element of preference for products originating in the Community. 
The total value of imports of the products which are subject to these measures may not 
exceed 15% of total imports of industrial products from the Community as defined in 
Chapter I during the last year for which statistics are available. 
These measures shall be applied for a period not exceeding two years unless a longer 
duration is authorised by the Joint Committee. They shall cease to apply at the latest three 
years after entry into force of this Agreement. 
No such measures can be introduced in respect of a product if more than three years have 
elapsed since the elimination of all duties and quantitative restrictions or charges or 
measures having an equivalent effect concerning that product. 
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Estonia shall inform the Joint Committee of any exceptional measures it intends to take and, 
at the request of the Community, consultations shall be held in the Joint Committee on such 
measures and the sectors to which they apply before they are applied. When taking such 
measures Estonia shall provide the Joint Committee with a schedule for the elimination of 
the customs duties introduced under this Article. The Joint Committee may decide on a 
different schedule. 
Article 22 
If one of the Parties finds that dumping is taking place in trade with the other Party within 
the meaning of Article VI of the General Agreement on Tariffs and Trade, it may take 
appropriate measures against this practice in accordance with this Agreement relating to the 
application of Article VI of the General Agreement on Tariffs and Trade, with related 
internal legislation and with the conditions and procedures laid down in Article 26. 
Article 23 
Where any product is being imported in such increased quantities and under such conditions 
as to cause or threaten to cause: 
- serious injury to domestic producers of like or directly competitive products in the 
territory of one of the Parties, 
or 
- serious disturbances in any sector of the economy or difficulties which could bring about 
serious deterioration in the economic situation of a region, 
the Community or Estonia, whichever is concerned, may take appropriate measures under 
the conditions and in accordance with the procedures laid down in Article 26. 
Article 24 
Where compliance with the provisions of Articles 8 and 18 leads to: 
(i) re-export towards a third country against which the exporting Party maintains, for the 
product concerned, quantitative export restrictions, export duties or measures having 
equivalent effect; 
or 
(ii) a serious shortage, or threat thereof, of a product essential to the exporting Party, 
and where the situations referred to above give rise, or are likely to give rise to major 
difficulties for the exporting Party, that Party may take appropriate measures under the 
conditions and in accordance with the procedures laid down in Article 26. The measures 
shall be non-discriminatory and be eliminated when conditions no longer justify their 
maintenance. 
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Article 25 
The Member States of the European Union (hereinafter referred to as "the Member States") 
and Estonia shall progressively adjust any State monopolies of a commercial character so as 
to ensure that, by the end of the fifth year following the entry into force of this Agreement, 
no discrimination regarding the conditions under which goods are procured and marketed 
exists between nationals of the Member States and of Estonia. The Joint Committee will be 
informed about the measures adopted to implement this objective. 
Article 26 
1. In the event of the Community or Estonia subjecting imports of products liable to give 
rise to the difficulties referred to in Article 23 to an administrative procedure having as 
its purpose the rapid provision of information on the trend of trade flows, it shall inform 
the other Party. 
2. In the cases specified in Articles 22, 23 and 24, before taking the measures provided for 
therein or, in cases to which paragraph 3 (d) applies, as soon as possible, the Community 
or Estonia, as the case may be, shall supply the Joint Committee with all relevant 
information with a view to seeking a solution acceptable to the two Parties. 
In the selection of measures, priority must be given to those which least disturb the 
functioning of this Agreement. 
The safeguard measures shall be notified immediately to the Joint Committee and shall 
be the subject of periodic consultations within that body, particularly with a view to 
establishing a timetable for their abolition as soon as circumstances permit. 
3. For the implementation of paragraph 2, the following provisions shall apply: 
(a) As regards Article 23, the difficulties arising from the situation referred to in that 
Article shall be referred for examination to the Joint Committee, which may take 
any decision needed to put an end to such difficulties. 
If the Joint Committee or the exporting Party has not taken a decision putting an 
end to the difficulties or no other satisfactory solution has been reached within 30 
days of the matter being referred, the importing Party may adopt the appropriate -
measures to remedy the problem. These measures must not exceed the scope of r 
what is necessary to remedy the difficulties which have arisen. 
(b) As regards Article 22, the Joint Committee shall be informed of the dumping case 
as soon as the authorities of the importing Party have initiated an investigation. If 
no end has been put to the dumping or if no other satisfactory solution has been 
reached within 30 days of the matter being referred to the Joint Committee, the 
importing Party may adopt the appropriate measures. 
(c) As regards Article 24, the difficulties arising from the situations referred to in that 
Article shall be referred for examination to the Joint Committee. 
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The Joint Committee may take any decision needed to put an end to the difficulties. 
If it has not taken such a decision within 30 days of the matter being referred to it, 
the exporting Party may apply appropriate measures on the exportation of the 
product concerned. 
(d) Where exceptional circumstances requiring immediate action make prior 
information or examination, as the case may be, impossible, the Community or 
Estoma whichever is concerned may, in the situations specified in Article 22, 23 
and 24, apply forthwith the precautionary measures strictly necessary to deal with 
the situation. 
Article 27 
Protocol No. 3 lays down rules of origin for the application of the tariff preferences 
provided for in this Agreement as well as the methods of administrative cooperation 
therewith. 
Article 28 
This Agreement shall not preclude prohibitions or restrictions on imports, exports or goods 
in transit justified on grounds of public morality, public policy or public security; the 
protection of health and life of humans, animals or plants; the protection of national 
treasures of artistic, historic or archaeological value or the protection of intellectual, 
industrial and commercial property or rules relating to gold and silver. Such prohibitions or 
restrictions shall not, however, constitute a means of arbitrary discrimination or a disguised 
restriction on trade between the Parties. 
Article 29 
Protocol No. 4 lays down the specific provisions to apply to trade between Estonia of the 
one part and Spain and Portugal of the other part, and it will be valid until the 31 December 
1995. 
TITLE m 
PAYMENTS, COMPETITION AND OTHER ECONOMIC PROVISIONS 
Article 30 
The Parties undertake to authorize, in freely convertible currency, any payments on the 
current account of balance of payments to the extent that the transaction underlying the 
payments concerns movements of goods between the Parties which have been liberalised 
pursuant to the present Agreement. 
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Article 31 
With reference to the provisions of this Chapter, and notwithstanding the provisions of 
Article 32, until a full convertibility of the Estonian currency in the meaning of Article VIII 
of the Articles of Agreement on the International Monetary Fund is introduced, Estonia may 
in exceptional circumstances apply exchange restrictions connected with the granting or 
taking up of short and medium-term credits to the extent that such restrictions are imposed 
on Estonia for the granting of such credits and are permitted according to Estonia's status 
under the IMF. 
Estonia shall apply these restrictions in a non-discriminatory manner. They shall be applied 
in such a manner as to cause the least possible disruption to this Agreement. Estonia shall 
inform the Joint Committee promptly of the introduction of such measures and of any 
changes therein. 
Article 32 
1. The following are incompatible with the proper functioning of this Agreement, insofar as 
they may affect trade between the Community and Estonia: 
i) all agreements between undertakings, decisions by associations of undertakings and 
concerted practices between undertakings which have as their object or effect the 
prevention, restriction or distortion of competition; 
ii) abuse by one or more undertakings of a dominant position in the territories of the 
Community or of Estonia as a whole or in a substantial part thereof; 
iii) any public aid, which distorts or threatens to distort competition by favouring certain 
undertakings or the production of certain goods. 
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2. Any practices contrary to this Article shall be assessed on the basis of criteria arising 
from the application of the rules of Articles 85, 86 and 92 of the Treaty establishing 
the European Economic Community or, for products covered by the ECSC Treaty, on 
the basis of corresponding rules of the ECSC Treaty including secondary legislation. 
3. The Joint Committee shall, within three years of the entry into force of this 
Agreement, adopt by decision the necessary rules for the implementation of 
paragraphs 1 and 2. 
Until these rules are adopted, the provisions of this Agreement on interpretation and 
application of Articles VI, XVI and XXIII of the General Agreement on Tariffs and 
Trade shall be applied as the rules for the implementation of paragraphs 1 point (iii) 
and related parts of paragraph 2. 
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4.a) For the purposes of applying the provisions of paragraph 1 point (iii), the Parties 
recognize that during the first five years after the entry into force of this Agreement, 
any public aid granted by Estonia shall be assessed taking into account the fact that 
Estonia shall be regarded as an area identical to those areas of the Community 
described in Article 92.3(a) of the Treaty establishing the European Economic 
Community. The Joint Committee shall, taking into account the economic situation of 
Estonia, decide whether that period should be extended by further periods of three 
years. 
b) Each Party shall ensure transparency in the area of public aid, inter alia by reporting 
annually to the other Party on the total amount and the distribution of the aid given 
and by providing, upon request, information on aid schemes. Upon request by one 
Party, the other Party shall provide information on particular individual cases of public 
aid. 
5. With regard to products referred to in Chapters II and III of Title II: 
- the provision of paragraph 1 point (iii) does not apply, 
- any practices contrary to paragraph 1 point (i) should be assessed according to the 
criteria established by the Community on the basis of Articles 42 and 43 of the 
Treaty establishing the European Economic Community and in particular of those 
established in Council Regulation No 26/1962. 
6. If the Community or Estonia considers that a particular practice is incompatible with 
the terms of the first paragraph of this Article, and 
- is not adequately dealt with under the implementing rules referred to in paragraph 3, 
, or 
- in the absence of such rules, and if such practice causes or threatens to cause serious 
prejudice to the interests of the other Party or material injury to its domestic 
industry, including its services industry, 
it may take appropriate measures after consultation within the Joint Committee or after 
30 working days following referral for such consultation. 
In the case of practices incompatible with paragraph 1 point (iii) of this Article, such 
appropriate measures may, where the General Agreement on Tariffs and Trade applies 
thereto, only be adopted in conformity with the procedures and under the conditions 
laid down by the General Agreement on Tariffs and Trade and any other relevant 
instrument negotiated under its auspices which are applicable between the Parties. 
7. Notwithstanding any provisions to the contrary adopted in conformity with paragraph 
3, the Parties shall exchange information taking into account the limitations imposed by 
the requirements of professional and business secrecy. 
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Article 33 
1. The Parties shall endeavour to avoid the imposition of restrictive measures including 
measures relating to imports for balance of payments purposes. In the event of their 
introduction, the Party having introduced the same shall present to the other Party as 
soon as possible, a time schedule for their removal. 
2. Where one or more Member States or Estonia is in serious balance of payments 
difficulties, or under imminent threat thereof, the Community or Estonia, as the case 
may be, may, in accordance with the conditions established under the General 
Agreement on Tariffs and Trade, adopt restrictive measures, including measures 
relating to imports, which shall be of limited duration and may not go beyond what is 
necessary to remedy the balance of payments situation. The Community or Estonia, as 
the case may be, shall inform the other Party forthwith. 
Article 34 
With regard to public undertakings, and undertakings to which special or exclusive rights 
have been granted, the Joint Committee shall ensure that as from the fourth year following 
the date of entry into force of this Agreement, the principles of the Treaty establishing the 
European Economic Community, notably Article 90, and the principles of the concluding 
document of the April 1990 Bonn meeting of the Conference on Security and Co-operation 
in Europe, notably entrepreneurs' freedom of decision, are upheld. 
Article 35 
1. The Parties commit themselves to developing customs cooperation in order to achieve 
the approximation of Estonian's customs system to that of the Community. 
2. Cooperation shall include the following in particular: 
- the-exchange of information, including on the methods of investigation; 
- the organisation of seminars and placements; 
- the introduction of the single administrative document and the interconnection between 
the transit system of the Community and that of Estonia; 
- the simplification of the inspections and formalities in respect of the carriage of goods. 
Technical assistance shall be provided where appropriate. 
3. The Parties will provide mutual administrative assistance in accordance with the 
provisions of Protocol No. 5. 
V 13 ^ 
AS 
OJ Article 36 
1. The Parties recognize that an important condition for the establishment of free trade 
between Estonia and the Community and the further economic integration of the 
former into the Community is the approximation of Estonia's existing and future 
legislation to that of the Community. Estonia shall endeavour to ensure that its trade 
and trade-related legislation will be gradually made compatible with that of the 
Community. 
2. The approximation of laws shall extend to the following areas in particular: dumping, 
rules on competition, customs legislation, technical rules and standards. 
3. The Community shall provide Estonia with technical assistance for the implementation 
of these measures, which may include inter alia : 
-the exchange of experts, 
-the provision of early information especially on relevant legislation; 
-organisation of seminars; 
- training activities; 
- aid for the translation of Community legislation in the relevant sectors. 
TITLE IV 
INSTITUTIONAL, GENERAL AND FINAL PROVISIONS 
Article 37 
The Joint Committee set up by the Agreement on Trade and Commercial and Economic 
Cooperation signed between the European Economic Community and Estonia on 11 May 
1992 shall perform the duties assigned to it by this Agreement. 
Article 38 
The Joint Committee shall, for the purpose of attaining the objectives of this Agreement, 
have the power to take decisions in the cases provided for therein. The decisions taken shall 
be binding on the Parties which shall take the measures necessary to implement the decisions 
taken. The Joint Committee may also make appropriate recommendations. 
It shall draw up its decisions and recommendations by agreement between the two Parties. 
Article 39 
1. Each of the two Parties may refer to the Joint Committee any dispute relating to the 
application or interpretation of this Agreement. 
2. The Joint Committee may settle the dispute by means of a decision. 
3. Each Party shall be bound to take the measures involved in carrying out the decision 
referred to in paragraph 2. 
14 4-
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4. In the event of it not being possible to settle the dispute in accordance with paragraph 
2, either Party may notify the other of the appointment of an arbitrator; the other Party 
must then appoint a second arbitrator within two months. 
The Joint Committee shall appoint a third arbitrator. 
The arbitrators' decisions shall be taken by majority vote. 
Each Party to the dispute must take the steps required to implement the decision of the 
arbitrators. 
Article 40 
Within the scope of this Agreement, each Party undertakes to ensure that natural and legal 
persons of the other Party have access free of discrimination in relation to its own nationals 
to the competent courts and administrative organs of the Parties to defend their individual 
rights and their property rights, including those concerning intellectual, industrial and 
commercial property. 
Article 41 
Nothing in this Agreement shall prevent a Party from taking any measures: 
(a) which it considers necessary to prevent the disclosure of information contrary to its 
essential security interests; 
(b) which relate to the production of, or trade in, arms, ammunition or war materials or to 
research, development or production indispensable for defence purposes, provided that 
such measures do not impair the conditions of competition in respect of products not 
intended for specifically military purposes; 
(c) which it considers essential to its own security in the event of serious internal disturbances 
affecting the maintenance of law and order, in time of war or-serious international tension 
constituting threat of war or in order to carry out obligations it has accepted for the 
purpose of maintaining peace and international security; 
(d) which it considers necessary to respect its international obligations and commitments on the 
control of dual use industrial goods and technologies. 
Article 42 
In the fields covered by this Agreement and without prejudice to any special provisions 
contained therein: 
the arrangements applied by Estonia in respect of the Community shall not give rise to any 
discrimination between the Member States, their nationals, or their companies or firms, 
the arrangements applied by the Community in respect of Estonia shall not give rise to any 
discrimination between Estonian nationals or its companies or firms. 
15 /CM /ft 
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Article 43 
Products originating in Estonia shall not enjoy more favourable treatment when imported into 
the Community than that applied by Member States among themselves. 
Article 44 
1. The Parties shall take any general or specific measures required to fulfil their obligations 
under this Agreement. They shall see to it that the objectives set out in this Agreement are 
attained. 
2. If either Party considers that the other Party has failed to fulfil an obligation under this 
Agreement, it may take appropriate measures. Before so doing, except in cases of special 
urgency, it shall supply the Joint Committee with all relevant information required for a 
thorough examination of the situation with a view to seeking a solution acceptable to the 
Parties. 
In the selection of measures, priority must be given to those which least disturb the 
functioning of this Agreement. These measures shall be notified immediately to the Joint 
Committee and shall be the subject of consultations within the Joint Committee if the other 
Party so requests. 
Article 45 
Protocols No. 1, 2, 3, 4, 5 and 6 and Annexes I to VT shall form an integral part of this 
Agreement. 
Article 46 
This Agreement is concluded for an unlimited period. 
Either Party may denounce this Agreement by notifying the other Party. This Agreement 
shall cease to apply six months after the date of such notification. 
Article 47 
This Agreement shall apply, on the one hand, to the territories in which the Treaties 
establishing the European Economic Community, the European Atomic Energy Community 
and the European Coal and Steel Community are applied and under the conditions laid down 
in those Treaties and, on the other hand, to the territory of the Republic of Estonia. 
Article 48 
This Agreement is drawn up in duplicate in the Danish, Dutch, English, French, German, 
Greek, Italian, Portuguese, Spanish and Estonian languages, each of these texts being 
equally authentic. 
16 
^ /& 
4 
Article 49 
This Agreement will be approved by the Parties in accordance with their own procedures. 
This Agreement shall enter into force after approval by the Parties on 1 January 1995. 
Should this Agreement not be approved in due time before 1 January 1995, it shall enter into 
force on the first day of the month following approval by both Parties. 
The Parties shall forthwith notify each other the completion of their approval procedures. 
Upon its entry into force, the Agreement on Trade and Economic and Commercial Co­
operation signed between the European Economic Community and Estonia in Brussels on 
11 May 1992 shall be modified as follows: 
- Articles 3 and 5 to 12 inclusive as well as Article 13(1) and (4) are rescinded, 
- in Article 4 the words "trade and other" are rescinded, 
- in Article 13(2) the words "In furtherance of the aims of this Article and" are rescinded. 
Article 50 
1. In the event that this Agreement enters into force after 1 January but on 31 December 
1995 at the latest for the purposes of Titles II and III of this Agreement and Protocols 
No. 1, 2, 3, 4, 5 and 6 hereto, the terms 'date of entry into force of this Agreement' shall 
mean: 
- the date of entry into force in relation to obligations taking effect on that date, and 
- 1 January 1995 in relation to obligations taking effect after the date of entry into force 
by reference to the date of entry into force. 
2. In the case of entry into force after 1 January 1995, the provisions of Protocol No. 6 shall 
apply. 
fi I? i a. 
s 
LIST OF ANNEXES 
I 
II 
III 
IV 
V 
VI Articles 3 and 11 
Article 10 
Article 13 (2) 
Article 13 (2) 
Article 13 (2) 
Article 16(1) Definition of industrial and agricultural products 
Processed agricultural products 
Community agricultural concessions - duty concessions 
Community agricultural concessions - arrangements for 
animal and meat imports 
Community agricultural concessions - tariff quotas 
Community fisheries concessions 
li 7) ^ 
ANNEX I 
List of products referred to in Articles 3 and 11 of the Agreement o?C7 
CN code Description 
ex 3502 
ex 3502 10 
3502 10 91 
3502 10.99 
ex 3502 90 
3502 90 51 
3502 90 59 
4501 
5201 00 
5301 
5302 Albumins, albuminates and other albumin derivatives: 
— Egg albumin: 
-- Other: 
— Dried (for example, in sheets, scales, flakes, powder) 
— Other 
— Other: 
~ Albumins, other than egg albumin: 
— Milk albumin (lactalburnin): 
— Dried (for example, in sheets, scales, flakes, powder) 
— Other 
Natural cork, raw or simply prepared; waste cork; crushed, 
granulated or ground cork 
Cotton, not carded or combed 
Flax, raw or processed but not spun; flax tow and waste 
(including yarn waste and garnetted stock) 
True hemp {cannabis sativa L.), raw or processed but not spun; 
tow and waste of true hemp (including yarn waste and garnetted 
stock) 
& 
3L4 
ANNEX II 
Goods referred to in Article 10 
Goods for which the Community retains an agricultural component in the duties 
CN code Description 
2905 43 Mannitol 
290544 D-glucitol (sorbitol) 
ex 3505 10 Dextrins and other modified starches, excluding starches, 
esterified or etherfied of subheading 3505 10 50 
3505 20 Glues with a basis of starches, dextrins or other modified 
starches 
3809 10 Dressings and finishing agents with a basis of amylaceous 
substances 
3823 60 Sorbitol, other than that of subheading 2905 44 
^ -XL 
32J 
ANNEXm 
List of products referred to in Article 13(2) 
Imports into the European Community of the following products originating in Estonia 
shall be subject to the duties set out below. 
CN code Description (1 ) Duty rate 
04 09 Natural honey 
06011000 Bulbs.tuberous roots, corms, crowns 
and ryzomes , dormant 
06021090 Other live plants (including their roots), 
cuttings and slips 
Unrooted cuttings and slips 
Other 
06022090 Edible fruit trees, shrubs and bushes, other 
06029991 Flovering plants with buds 
06029930 Strawberry plants 
07070019 Cucumbers, fresh or chilled 
from 16 May to 31 October 17.3% 
08094090 • Sloes 
08103010 Black currants, fresh 
08104030 Bilberries of the species Vaccinium myrtillus 
08104050 Fruit of the species 'Vaccinium macrocarpon M 
and "Vaccinium corymbosum" 
08109080*70 Other berries 
Preparations of vegetables: 
20053000 Sauerkraut 
Apple juice, of a density not exceeding 1,33 g/cm3 at 20* 
20097030 Of a value exceeding ECU 18 per 100 kg net weight, 
containing added sugar 
20097093 Of a value not exceeding ECU 18 per 100 kg net weight, 
with an added sugar content not exceeding 30% by weight 
20097099 Not containing added sugar i(2I 
12L 
ŒL 5.1% 
4% 
8.3% 
12% I 
8.3% 
16% 
7% 
8% i 
freei 
3% 
5% 
15% 
12% U 
V 
12% o/ ! 
12% 
(1) Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording for the 
description of the products is to be considered as having no more than an indicative value, the preferential 
scheme being determined within the context of this Annex by the coverage of the CN codes. Where ex CN 
codes are indicated, the preferential scheme is to be determined by application of the CN code and 
corresponding description taken together. 
(2) Subject to minimum price arrangements contained in the Annex hereto. 
;x^ 
2^ 
Annex to Annex III 
Minimum import pnce arrangement tor certain sort fruit for processing 
Minimum imoon pnees arc fixed for each marketing year for the following proaucts: 
:S10 30 IC Blackcurrants 
0810 40 30 Bilberries 
"810 40 50 Fruit of species Vacrimum macrocarpon and Vaccintum corymbosum 
The minimum import prices are fixed by the Community in consuiution with CiToNM taking into 
consideration the pnce evolution, imported quantities and market development in the Community. 
2. The minimum import prices shall be respected in accordance with the following criteria: 
;— during each three month period of the marketing year the average unit value for each product listed 
in paragraph 1, imported into the Community, shall not be lover than the minimum import pnce for 
that product, 
— during any period of two week» the average unit value for each product listed in paragraph 1, 
imported in the Community .«hall not be lower than 90 % of the minimum import price for that 
product, in so far as the quantities imported during this period are not less than 4 % of the normal 
annual import. 
3. In case of non-respect of one of these criteria the Community may introduce measures ensuring that the 
minimum import price is respected for each consignment of the product concerned imported from 
Estonia. 
D{ilt-9i 
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^ 
ANNEX 35T 
Products referred to in Article 13(2) 
Arrangements for imports of live bovine animals, bovine meat, sheep and goat meal into 
the European Community. 
l. 
3. 
.) Independently of the balance sheet arrangements foreseen in 
Regulation (EEC) No 80S/68, a global tariff quota of 3 S00 heads 
of live bovine animals for fattening or for slaughter with -
live weight of not less than 160 kg and not more than 300 ko° 
falling under CN code 01.02, shall be opened to imports from 
Latvia, Lithuania and Estonia. 
The reduced levy or specific duty rate applicable to animals 
under this quota shall be fixed at 25* of the full amount of the 
levy or the specific duty rate. 
In case forecasts show that imnon-c i m-« vi,~ r- • /-
• 0<- sports into the European Community mav exceed 42S,000 head for anv oivpn v^ r i-»,« «r ,. . .. , . y olven year, the European Community may 
e.ke safeguaro measures in accordance with Regulation (r-,C) * 
805/68, notwithstanding any other rights given under tMs 
Agreement. 
-reihb*ch!nif-£ °'T5 °f 1'S0° t0nn€S °f me« °f *™ *"-•!« .resh, chxllea or frozen, falling under CN codes 02 01 and 
02.02, shall be opened to imports from Latvia, Lithuania and 
Estonia. 
The reduced duty rate and levy or specific duty rate applicable 
unoer this' quota shall be fixed at 40 * of their full amount 
Within the framework of the autonomous import arrangements 
provxaed for in Regulation (EEC) No 3643/85, a global ouota of 
100 tonnes of meat of sheep or goats, fresh, chilled or" frozen 
falling under CN code 02.04, shall be reserved for Latvi-
Lithuania and Estonia. 
L. 
o25" 
ANNEXV 
Products referred to in article 13(2) 
Imports into the European Community of the following products originating in Estonia 
will be subject to a 60% reduction of the variable levy, the ad valorem duty and/or the 
specific duty rates within the limits of the indicated quantities (tariff quotas) 
CNcode Description(l) 
0203 Meat of domestic swine, freshrc. or fr(2) 
02071015 chicken carcasses; breasts of chicken; 
02072110 legs of chicken 
02071019 yearl | year2 | Succesj 
(t) | (t) |year5(t) 
1 
800 
400 900 
450 1000 
500 
I 
02072190 I I 
02073921 I 
02074141 
02073923 
02074151 
04021019 Skimmed milk powder 
04022119 whole milk powder 
04050011 Butter 
04050019 
040690 cheese 
0701 potatoes, fresh or chilled 
0704 cabbages 
07121000 dried potatoes 
0808 apples . pears and quinces/fresh 
160100 Sausages and similar products i 
i 1 
i 
i • t •• i 
1000J 1250| 1500 
l 
I 
i 
7001 750 800 
I 
800 800! 800 
I 
800 900 1000 
1 
150| 175 200 
I 
60 j 601 60 
I i 
150| 176 
4001 45C i 200 
) 5CX vc 
, 
\ 
(1) Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording for the 
description of the products is to be considered as having no more than an indicative value, the preferential 
scheme being determined within the context of this Annex by the coverage of the CN codes. Where ex CN 
codes are indicated, the preferential scheme is to be determined by application of the CN code and 
corresponding description taken together. 
(2) Excluding tenderloins presented alone. 
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ANNEX VI 
List of products referred to in Article 16(1) 
PRODUCTS,ORIGlNATING IN ESTONIA, FOR WHICH THE EUROPEAN 
COMMUNITY GRANTS TARIFF REDUCTIONS 
CN CODES DESCRIPTION TARIFF QUOTAS 
0301 92 00 Eels, (Anguilla spp.) 1001 at 0% 
0302 66 00 live, fresh/chilled, 
0303 76 00 frozen 
0302 50 Cod (Gadus rnorhua, 
0302 69 35 Gadus ogac, Gadus 
0303 60 rnacrocephalus) and 2.500 t at 6% 
0303 79 41 fish of the species 
Boreogadus saida, 
fresh, chilled or 
frozen 
0302 69 19 Other freshwater 1.0001 at 4% 
0303 79 19 fish, fresh/chilled, 
frozen 
ex 0304 10 19 Fillets of other 5001 at 4,5% 
ex 0304 20 19 freshwater fish, 
fresh, frozen with 
the exception of 
caip 
ex 1604 13 90 Brisling or sprat 3501 at 10% 
(Sprattus sprattus) 
prepared or 
preserved 
ex 1604 19 94 Hake (Merluccius } 
spp.), prepared or } 
preserved }60 t at 10% 
ex 1604 19 95 Alaska pollack } 
(Theragra 
chalcogramma), 
prepared or 
preserved 
',1 ^ 
AI-
LIST OF PROTOCOLS 
PROTOCOLS TrrLE 
"iP. On trade in textile and clothing products 
On trade between the Community and Estonia in processed 
agricultural products 
On the rules of origin and methods of administrative cooperation 
On specific provisions concerning trade between Estonia and 
Spain and Portugal 
On mutual assistance between administrative authorities 
in customs matters 
On concessions with annual limits 
ft-
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PROTOCOL NO. 1 
ON TRADE IN TEXTILE AND CLOTHING PRODUCTS 
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Article 1 
Imports into the Community of textile products listed in Annex I and originating in 
Estonia shall not be subject for the duration of this Protocol to quantitative limits or 
measures of equivalent effect, unless otherwise provided for in this Protocol. 
Article 2 
1. Should quantitative limits be introduced, exports to the Community of the textile 
products of Estonian origin made subject to quantitative limits shall be subject to a 
double-checking system as specified in Appendix A. 
2. At the time of entry into force of this Protocol, exports to the Community of 
products of Estonian origin, listed in Annex II not subject to quantitative limits shall be 
subject to surveillance through the double-checking system referred to in paragraph 1 
above. 
3. Following consultations in accordance with the procedure set out in Article 15, 
exports to the Community of products of Estonian origin covered by Annex I other than 
those listed in Annex II, may be made subject by the Community to surveillance through 
the double-checking system referred to in paragraph 1 or to a prior surveillance system. 
Article 3 
1. Imports into the Community of textile products covered by this Protocol shall not 
be subject to the quantitative limits established under this Protocol, provided that they are 
declared to be for re-export outside the Community in the same state or after processing, 
within the framework of the administrative system of control which exists within the 
Community. 
However, the release for home use of products imported into the Community under the 
conditions referred to above shall be subject to the production of an export licence issued 
by the authorities of Estonia, and to proof of origin in accordance with the provisions of 
Appendix A. 
2. Where the Community authorities ascertain that imports of textile products have 
been set off against a quantitative limit established under this Protocol, but that the 
products have subsequently been re-exported outside the Community, the authorities shall 
inform the Estonian authorities within four weeks of the quantities involved and authorise 
imports of identical quantities of the same products, which shall not be set off against the 
quantitative limit established under this Protocol for the current or the following year, as 
appropriate. 
3. The Community and Estonia recognise the special and differential character of re­
imports of textile products into the Community after processing in Estonia as a specific 
form of industrial and trade co-operation. 
"x> kL 
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Should quantitative limits be established under Article 5, provided that they are effected in 
accordance with the regulations on economic outward processing in force in the 
Community, these re-imports shall not be subject to these quantitative limits if they are 
subject to the specific arrangements laid down in Appendix C. 
Article 4 
Should quantitative limits be introduced under Article 5, the following provisions shall 
apply: 
1. In any Protocol year advance use of a portion of the quantitative limit established 
for the following Protocol year is authorised for each category of products up to 5% of 
the quantitative limit for the current Protocol year. 
Amounts delivered in advance shall be deducted from the corresponding quantitative 
limits established for the following Protocol year. 
2. Carryover to the corresponding quantitative limit for the following Protocol year 
of the amounts not used during any Protocol year is authorised for each category of 
products up to 7% of the quantitative limit for the current Protocol year. 
3. Transfers in respect of categories in Group I shall not be made from any category 
except as follows: 
transfers between categories 2 and 3 and from category 1 to categories 2 
and 3 may be made up to 4% of the quantitative limits for the category to 
which the transfer is made, 
transfers between categories 4, 5, 6, 7 and 8 may be made up to 4% of the 
quantitative limit for the category to which the transfer is made. 
Transfers into any category in Groups II, III, IV and V may be made from any category or 
categories in Groups I, II, III, IV and V up to 5% of the quantitative limit for the category 
to which the transfer is made. 
4. The table of equivalence applicable to the transfers referred to above is given in 
Annex I to this Protocol. 
5. The increase in any category of products resulting from the cumulative application 
of the provisions in paragraphs 1,2 and 3 above during a Protocol year shall not exceed 
the following limits: 
13% for categories of products in Group I, 
13.5% for categories of products in Groups II, III, IV and V. 
6. Prior notification shall be given by the Estonian authorities in the event of recourse 
to the provisions of paragraphs 1,2 and 3 above, at least 15 days in advance. 
1 & w. 
34 
Article 5. 
1. Exports of textile products listed in Annex I to this Protocol may be made subject 
to quantitative limits on the conditions laid down in the following paragraphs. 
2. Should imports of textile products originating in Estonia and covered by this 
Protocol take place in such increased quantities, or under such conditions, so as to cause 
serious damage or actual threat thereof to the Community's production of like or directly 
competitive products, the Community may request consultations under Article 15 of this 
Protocol with a view to reaching agreement on an appropriate quantitative limit for the 
textile category in question. 
3. Pending a mutually satisfactory solution, Estonia undertakes, from the date of 
notification of the request for consultations, to suspend or limit at the level indicated by 
the Community, exports of the category of products in question to the Community or the 
region or regions of the Community market specified by the Community. 
The Community shall authorise the importation of products of the said category snipped 
from Estonia before the date on which the request for consultations was submitted. 
4. Should the Parties be unable in the course of consultations to reach a satisfactory 
solution within the period specified in Article 15, the Community shall have the right to 
introduce a definitive quantitative limit at an annual level not lower than 106% of the level 
of imports reached during the calendar year preceding that in which the imports gave rise 
to the request for consultations. 
The annual level so fixed shall be revised upwards after consultations in accordance with 
the procedure referred to in Article 15, should the trend of total imports into the 
Community of the product in question make this necessary. 
5. The annual growth rate for the quantitative limits introduced under this Article 
shall be fixed by agreement between the Parties in accordance with the consultation 
procedures established in Article 15. 
6. In the event of the provisions of paragraphs 2, 3 or 4 being applied, Estonia 
undertakes to issue export licences for products covered by contracts concluded before 
the introduction of the quantitative limit, up to the volume of the quantitative limit fixed. 
7. Up to the date of communication of the statistics referred to in Article 12(6), the 
provisions of paragraph 2 of this Article shall apply on the basis of the annual statistics 
previously communicated by the Community. 
£• *i 
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Article 6 
1. In view of ensuring the effective functioning of this Protocol, the Community and 
Estonia agree to cooperate fully in order to prevent, to investigate and to take any 
necessary legal and/or administrative action against circumvention by transhipment, re­
routing, false declaration concerning the country or place of origin, falsification of 
documents, false declaration concerning fibre content, quantities description or 
classification of merchandise and by whatever other means. Accordingly, the Community 
an Estonia agree to establish the necessary legal provisions and administrative procedures 
permitting effective action to be taken against such circumvention, which shall include the 
adoption of legally binding corrective measures against exporters and/or importers 
involved. 
2. Should the Community believe on the basis of information available that the 
present Protocol is being circumvented, the Community will consult with Estonia with a 
view to reaching a mutually satisfactory solution. These consultations will be held as early 
as possible and at the latest within 30 days from the date of request. 
3. Pending the results of the consultations referred to in paragraph 2, Estonia shall, as 
a precautionary measure, if so requested by the Community, take all necessary measures 
to ensure that, where sufficient evidence of circumvention is provided, adjustments of 
quantitative limits established under Article 5 liable to be agreed following the 
consultations referred to in paragraph 2 may be carried out for the quota year in which the 
request to open consultations in accordance with paragraph 2 was made, or for the 
following year if the quota for the current year is exhausted. 
4. Should the Parties be unable, in the course of the consultation referred to in 
paragraph 2 to reach a mutually satisfactory solution, the Community shall have the right: 
(a) Where there is sufficient evidence that products originating in Estonia 
have been imported in circumvention of the present Protocol, to set off the 
relevant quantities against the quantitative limits established under Article 
5; 
(b) Where sufficient evidence shows that false declaration concerning fibre 
content, quantities, description or classification of products originating in 
Estonia has occurred, to refuse to import the products in question 
(c) Should it appear that the territory of Estonia is involved in transhipment or 
re-routing of products not originating in Estonia, to introduce 
quantitative limits against the same products originating in Estonia if they 
are not already subject to quantitative limits, or to take any other 
appropriate measures. 
'ï£. 
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12 
5. The Parties agree to establish a system of administrative cooperation to prevent 
and to address effectively all problems arising from circumvention in accordance with the 
provisions of Appendix A of this Protocol. 
Article .7 
1. The quantitative limits established under this Protocol on imports into the 
Community of textile products of Estonian origin will not be broken down by the 
Community into regional shares. 
2. The Parties shall cooperate in order to prevent sudden and prejudicial changes in 
traditional trade flows resulting in regional concentration of direct imports into the 
Community. 
3. Estonia shall monitor its exports of products under restraint or surveillance into 
the Community. Should a sudden and prejudicial change in traditional trade flows arise, 
the Community will be entitled to request consultations in order to find a satisfactory 
solution to those problems. Such consultations must be held within fifteen working days 
of their being requested by the Community. 
4. Estonia shall endeavour to ensure that exports of textile products subject to 
quantitative limits into the Community are spaced out as evenly as possible over the year, 
due account being taken in particular of seasonal factors. 
Article 8 
In the event of denunciation of this Protocol as provided for in Article 18(1), the 
quantitative limits established pursuant to this Protocol shall be reduced on a pro rata 
temporis basis unless the Parties decide otherwise by common agreement. 
Article 9 
Estonian exports of cottage-industry fabrics woven on hand- or foot-operated looms, 
garments or other made-up articles obtained manually from such fabrics and of traditional 
folklore handicraft products shall not be subject to quantitative limits, provided that these 
products originating in Estonia meet the conditions laid down in Appendix B. 
Article 10 
1. Should the Community consider that a textile product covered by this Protocol is 
being imported into the Community from Estonia at a price abnormally lower than the 
normal competitive level and is for this reason causing or threatening to cause serious 
injury to Community producers of like or directly competitive products, it may request 
consultations under Article 15, and in that event the following specific provisions shall be 
applicable. 
^ •<U 
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2. If following such consultations it is acknowledged by common accord that the 
situation described in paragraph 1 exists, Estonia shall take, within the limits of its powers, 
the necessary steps, notably as regards the price at which the product in question will be 
sold, to remedy the situation. 
3. In order to determine whether the price of a textile product is abnormally lower 
than the normal competitive level, it may be compared with: 
the prices generally charged for like products sold under the ordinary 
conditions by other exporting countries on the market of the importing 
country, 
the prices of like national products at a comparable marketing stage on the 
market of the importing country, 
the lowest prices charged by a third country for the same product in the 
course of ordinary commercial dealings in the three months preceding the 
request for consultations, and not having led to the adoption of any 
measure by the Community. 
4. Should the consultations referred to in paragraph 2 above fail to lead to agreement 
within 30 days of the Community's request for consultations, the Community may, until 
these consultations have produced a mutually satisfactory solution, temporarily refuse 
consignments of the product in question at prices under the conditions referred to in 
paragraph 1 above. 
5. In totally exceptional and critical circumstances, where consignments of products 
are being imported from Estonia into the Community at prices abnormally lower than the 
normal competitive level, such as to cause injury which it would be difficult to repair, the 
Community may temporarily suspend imports of the products concerned pending 
agreement on a solution in the course of consultations, which shall be opened 
immediately. The Parties shall do their utmost to reach a mutually acceptable solution 
within 10 working days' notice of the opening of such consultations. 
6. Should the Community have recourse to the measures referred to in paragraphs 4 
and 5 above, Estonia may at any time request the opening of consultations to examine the 
possibility of eliminating or modifying these measures where the causes which made them 
necessary no longer exist. 
Article 11 
1. The classification of the products covered by this Protocol is based on the tariff 
and statistical nomenclature of the Community (hereinafter called the "Combined 
Nomenclature", or in abbreviated form "CN") and any amendments thereof. 
Where any decision on classification results in a change of classification practice or a 
change of category of any product subject to this Protocol, the affected products shall 
follow the trade regime applicable to the practice or category they fall into after such 
changes 
/XL 
2S~ 
Any amendment to the Combined A/omenclature (CN) made in accordance with the 
procedures in force in the Community concerning categories of products covered by this 
Protocol or any decision relating to the classification of goods shall not have the effect of 
reducing quantitative limits introduced pursuant to this Protocol. 
2. The origin of the products covered by this Protocol shall be determined in 
accordance with the rules in force in the Community. 
Any amendment to these rules of origin shall be communicated to Estonia and shall not 
have the effect of reducing any quantitative limit established pursuant to this Protocol. 
The procedures for control of the origin of the products referred to above are laid down in 
Appendix A. 
Article 12 
1. Estonia shall supply the Commission of the European Communities with precise 
statistical information on all export licences issued for categories of textile products 
subject to the quantitative limits established under this Protocol, or to a double-checking 
system expressed in quantities and in terms of value and broken down by Member States 
of the Community, as well as on all certificates, issued by the competent Estonian 
authorities for products referred to in Article 9 and subject to the provisions of Appendix 
B. 
2. The Community shall likewise transmit to the Estonian authorities precise 
statistical information on import authorisations issued by the Community authorities and 
import statistics for products covered by the system referred to in Article 5(2). 
3. The information referred to above shall, for all categories of products, be 
forwarded before the end of the month following the month to which the statistics relate. 
4. Upon request by the Community, Estonia shall supply import statistics for all 
products covered by Annex I. 
5. Should it be found on analysis of the information exchanged that there are 
significant discrepancies between the returns for exports and those for imports, 
consultations may be initiated in accordance with the procedure specified in Article 15 of 
this Protocol. 
6. For the purpose of applying the provisions of Article 5, the Community undertakes 
to provide the Estonian authorities before 15 April of each year with the preceding year's 
statistics on imports of all textile products covered by this Protocol, broken down by 
supplying country and Community Member State. 
Article 13 
Estonia shall refrain from discrimination in the allocation of the export licences or 
documents referred to in Appendices A and B. 
'3 ,M 
2G 
Article 14 
The Parties agree to examine the trend of trade in textile and clothing products each year, 
in the framework of the consultations provided for in Article 15 and on the basis of the 
statistics referred to in Article 12. 
Article 15 
1. Save where it is otherwise provided for in this Protocol, the consultation 
procedure referred to in this Protocol shall be governed by the following provisions: 
as far as possible consultations shall be held periodically. Specific 
additional consultations may also be held, 
any request for consultations shall be notified in writing to the other 
Party, 
where appropriate, the request for consultations shall be followed within a 
reasonable period and in any case not later than 15 days following the 
notification by a report setting out the circumstances which, in the opinion 
of the requesting Party, justify the submission of such a request, 
the Parties shall enter into consultations within one month of 
notification of the request at the latest, with a view to reaching agreement 
or a mutually acceptable conclusion within one further month at the latest, 
the period of one month referred to above for the purpose of reaching 
agreement or a mutually acceptable conclusion may be extended by 
common accord. 
2. The Community may request consultations in accordance with paragraph 1 when it 
ascertains that during a particular year of application of the Protocol difficulties arise in 
the Community or one of its regions due to a sharp and substantial increase, by 
comparison to the preceding year, in imports of a given category of Group I subject to the 
quantitative limits established pursuant to this Protocol. 
3. At the request of either Party, consultations shall be held on any problems arising 
from the application of this Protocol. Any consultations held under this Article shall take 
place in a spirit of co-operation and with a desire to reconcile the differences between the 
Parties. 
Article 16 
The Parties undertake to promote the exchange of visits by persons, groups and 
delegations from business, trade and industry, to facilitate contacts in the industrial, 
commercial and technical fields connected with trade and co-operation in the textile 
industry and textile and clothing products, and to assist in the organisation of fairs and 
exhibitions of mutual interest. 
*L 
£P 
Article 17 
As regards intellectual property, at the request of either Party, consultations shall be held 
in accordance with the procedure laid down in Article 15 with a view to finding an 
equitable solution to problems relating to the protection of marks, designs or models of 
articles of textile and clothing products. 
Article 18 
1. Either Party may at any time propose modifications to this Protocol or denounce 
it, provided that at least six months' notice is given. In that event, the Protocol shall come 
to an end on the expiry of the period of notice. 
2. The Annexes, Appendices and Agreed Minutes attached to this Protocol, shall 
form an integral part thereof. 
w 
J? 
ANNEX 1 
PRODUCTS REFERRED TO IN ARTICLE 1 
1 Without prejudice to the rules for (he mtcrprctat.on of (he combined nomenclature, (he wouJin/.. of the 
description of goods is considered to be of ind.cat.ve value only, since the produce covered by each eau-
pory are de.ermmed. wi.h.n (his Annex, by CN codes. Where there ,s an Vx symbol in (.on. of a C.s 
code, the products covered in each category are determmed by (he scope of (he CN code and by «ha; o; 
the corresponding dcscrip(ion. 
2 Garments which arc not recognizable as being garments foi mer. or boys oi as being gaimcnts fo: 
women or girls arc classified with the latter 
J Where the expression 'babies' garments" is used, (his is meant to covei garments up io and including 
commercial size 86. 
CROUP I A 
Category 
(1) CN code 
1994 
5204 1 1 00 
5204 19 00 
5205 11 00 
5205 12 00 
5205 13 00 
5205 14 00 
5205 15 10 
5205 15 90 
5205 21 00 
5205 22 00 
5205 23 00 
5205 24 00 
5205 25 10 
5205 25 30 
5205 25 90 
5205 31 00 
5205 32 00 
5205 3 3 00 
5205 34 00 
5205 35 10 
5205 35 90 
5205 41 00 
5205 42 00 
5205 43 00 
5205 44 00 
5205 45 10 
5205 45 30 
5205 45 90 
5206 11 00 
5206 12 00 
5206 13 00 
5206 14 00 
5.206 15 10 
5206 15 90 
5206 21 00 
5206 22 00 
5206 23 00 
5206 24 00 
5206 25 10 
5206 25 90 
5206 31 00 
5206 32 00 
5206 33 00 Dcscnpi'On 
(3) 
Co(ton yarn, not put up for retail ss! 
^ 
JS 
(1) 
(ctm'.'à} (2) 
5206 34 00 
5206 3 S 10 
5206 35 90 
5206 4 1 00 
5206 4 2 00 
520(i 4 3 00 
5206 4 4 00 
5206 4 5 10 
S 206 4 5 90 
o. 5 <\04 90 00 
5208 11 10 
520S 11 90 
520S 12 11 
520S 12 13 
5208 12 15 
5208 12 19 
52ÛS 12 91 
520S 12 93 
520S 12 95 
520S 12 99 
5208 13 00 
520S 19 00 
520821 ld 
5208 21 90 
520S 22 11 
520S22 13 
5208 22 15 
520S22 19 
5208 22 91 
520S 22 93 
520S 22 95 
5208 22 99 
5208 23 00 
520S 29 00 
520531 00 
5208 32 11 
520532 13 
5208 32 15 
520S32 19 
5208 32 91 
5208 32 93 
5208 32 95 
5208 32 99 
5208 33 00 
5208 39 00 
5208 41 00 
520542 00 
520543 00 
5208 49 00 
520551 00 
520552 10 
520S52 90 
5208 53 00 
5208 59 00 
5209 11 00 
5209 12 00 
5209 19 00. 
5209 21 00 
5209 22 00 
5209 29 00 
5209 31 00 
5209 32 00 
5209 39 00 
5209 41 00 
5209 42 00 
5209 4 3 00 Woven fabrics of cotton, ruher than g.tu/.e, terry l.ibncs, nnrrow 
woven fabrics, pile fabrics, chenille tabrics, mile ntul uthct nc( 
fabrics 
Vo 
(!) 
2 
[(unt'd) (2) 
5209 49 10 
5209 49 90 
5209 51 00 
5209 52 00 
5209 59 00 
5210 1 I 10 
5210 1 1 90 
5210 12 00 
5210 19 00 . 
52102! 10 
5210 21 90 
5210 22 00 
5210 29 00 
5210 31 10 
5210 31 90 
5210 32 00 
5210 39 00 
521041 00 
5210 42 00 
5210 49 00 
5210 51 00 
5210 52 00 
5210 59 00 
5211 11 00 
5211 12 00 
5211 19 00 
5211 21 00 
5211 22 00 
5211 2900 
5211 31 00 
5211 32 00 
5211 39 00 
521141 00 
5211 42 00 
5211 43 00 
5211 49 11 
5211 49 19 
5211 49 90 
5211 51 00 
5211 52 00 
5211 59 00 
5212 11 10 
5212 11 90 
5212 12 10 
5212 12 90 
5212 13 10 
5212 13 90 
5212 14 10 
5212 14 90 
5212 15 10 
5212 15 90 
521221 10 
5212 21 90 
5212 22 10 
5212 22 90 
521223 10 
5212 23 90 
521224 10 
5212 24 90 
521225 10 
521225 90 
ex 5811 00 00 
ex 630fi 00 00 • ,3, 
. — 
CO 
\ 
<rv 
m 
2 (a) (2) 
520S 
5 208 
5208 
5208 
5208 
5208 
5208 
5208 
5208 
S 2 08 
5 2 OS 
5208 
5208 
5208 
5208 
520S 
5208 
5208 
520S 
520S 00 
11 
13 
15 
19 
91 
93 
95 
99 
00 
00 
Oil 
OO 
00 
00 
00 
10 
90 
00 
00 
'£ 5209 31 00 
5209 32 00 
5209 39 00 
5209 41 00 
5209 42 00 
5209 43 00 
5209 49 10 
5209 49 90 
5209 51 00 
5209 52 00 
5209 59 00 
521031 10 
5210 31 90 
521032 00 
5210 39 00 
521041 00 
5210 42 00 
5210 49 00' 
5210 51 00 
5210 52 00 
5210 59 00 
5211 31 00 
5211 32 00 
5211 39 00 
5211 41 00 
5211 42 00 
5211 43 00 
5211 49 11 
52U 49 19 
5211 49 90 
5211 51 00 
5211 52 00 
5211 59 00 
5212 13 10 
5212 13 90 
5212 14 10 
5212 14 90 
5212 15 10 
5212 15 90 
5212 23 10 
5212 23 90 
5212 24 10 
5212 24 90 
5212 25 10 
5212 25 90 
ex 5811 00 00 
ex 6308 00 00 <3i 
{.i) Of which: 
Other ih.in unbleached nr bleached H» (M 
ML 
v^ 
(I! (2) 
5512 1100 
5512 19 10 
5512 19 90 
55!2 21 00 
5112 29 10 
5^12 2^ °:> 
5512 91 00 
5512 99 10 
S512 99 90 O) <•'•• 
Woven fabrics of synthetic fibres (discontinuous or W.IMC) other 
th.m narrow woven fahn-.s. pile fabrics (mcludtni; tctrv l.ibtics.) 
I .nui chenille f.i-brtcs 
5513 II 10 
5513 1 1 30 
5 513 11 90 
5513 12 00 
5513 13 00 
5513 19 00 
5513 21 10 
5513 21 30 
5513 21 90 
5513 22 00 
5513 23 00 
5513 29 00 
5513 31 00 
5513 32 00 
5513 33 00 
5513 3900 
551341 00 
55134200 
5513 43 00 
5513 49 00 
5514 
5514 
5514 
5514 
5514 
5514 
5514 
5514 
5514 
5514 
5514 
5514 
5514 
5514 
5514 
5514 11 00 
12 00 
13 00 
19 00 
21 00 
22 00 
23 00 
29 00 
3100 
32 00 
33 00 
39 00 
41 00 
42 00 
43 00 
49 00 
5515 11 10 
5515 11 30 
5515 11 90 
5515 12 10 
5515 12 30 
5515 12 90 
5515 13 11 
5515 13 19 
5515 13 91 
5515 13 99 
5515 19 10 
5515 19 30 
5515 19 90 
551521 10 
5515 21 30 
5515 21 90 
5515 22 11 
5515 22 19 
5515 2291 
5515 22 99 
5515 29 10 
5515 29 30 ,M 
v.-
u& 
fl) 
3 (2) 
(cont'd j 
3 (a) 
l€ A 5515 
5515 
5515 
5515 
5515 
5515 
5515 
5515 
5515 
5515 
5515 29 90 
91 10 
91 30 
91 90 
92 11 
92 19 
92 91 
92 99 
99 10 
99 30 
99 90 
5803 90 30 
ex 5905 00 70 
ex 6308 00 00 
5512 19 10 
5512 19 90 
551229 10 
5512 29 90 
551299 10 
5512 99 90 
5513 21 10 
551321 30 
551321 90 
5513 22 00 
5513 23 00 
5513 29 00 
5513 31 00 
5513 32 00 
5513 33 00 
5513 39 00 
5513 41 00 
5513 42 00 
5513 43 00 
5513 49 00 
5514 21 00 
5514 22 00 
5514 23 00 
5514 29 00 
5514 31 00 
.5514 32 00 
5514 33 00 
5514 39 00 
5514 41 00 
5514 42 00 
5514 43 00 
5514 49 00 
5515 11 30 
5515 11 90 
5515 1230 
5515 1290 
5515 1319 
5515 1399 
5515 19 30 
• 5515 19 90 
5515 21 30 
5515 21 90 
5515 22 19 
5515 22 99 
5515 29 30 
5515 29 90 
551591 30 
551591 90 (31 (4) (V, 
(a) Of which: 
Other than unbleached or bleached 
/XL 
kH 
(M 
3 (a) 
(cont'd) (2) 
5515 92 19 
551592 99 
5515 99 30 
5515 99 90 
ex 5803 90 30 
cv 5905 00 70 
ev 6308 00 00 (31 <") (51 
J !.. 
/XL 
•& 
YS" 
GROUT i 11 
(il (2) 
6105 1000 
6105 20 10 
6105 20 90 
6105 90 10 
6109 10 00 
6109 90 10 
6109 90 30 
611020 10 
611030 10 
6101 1090 
6101 20 90 
6101 30 90 
6102 10 90 
6102 20 90 
6102 30 90 
6110 10 10 
6110 1031 
6110 1035 
6110 1038 
6110 10 91 
6110 1095 
6110 109S 
61102091 
611020 99 
61103091 
611030 99 r») 
Shirts, T-shirts, lightweight fine knit roll, polo or turtle necked 
jumpers and pullovers (other than of wool or fine .imm.il h.nr). 
undcrvests and the like, knitted or crocheted 
Jerseys, pullovers, slip-overs, waistcoats, twinscts, cardigans, 
bed-jackers and jumpers (o(hcr than jackets and blazers), anoraks, 
windchca(crs, wais(er jackc(s and the like, knitted or crocheted 6.4 S 154 
4.5. 221 
6203 41 10 
6203 41 90 
6203 42 31 
6203 42 33 
6203 42 35 
6203 42 90 
6203 43 19 
6203 43 90 
6203 49 19 
6203 49 50 
6204 61 10 
6204 62 31 
6204 62 33 
6204 62 39 
6204 63 18 
6204 69 18 
6211 32 42 
6211 33 42 
62114242 
6211 43 42 Men's or boys' woven breeches, shorts other than swimwear and 
trousers (including slacks); women's or girls' woven trousers and 
slacks, of wool, of cotton or of man-made fibres; lower parts of 
tracksuits with lining, other than category 16 or 29, of cotton or of 
man-made fibres 1,76 56S 
6106 10 00 
6106 20 00 
6106 90 10 
6206 20 00 
6206 30 00 
6206 40 00 Women's or girls' blouses, shirts and shirt-blouses, whether or not 
knitted or crocheted, of wool, cotton or man-made fibres 5,55 180 
IS -6205 10 00 
6205 20 00 
6205 30 00 Men's or boys' shirts, other than knitted or crocheted, of wool, 
cotton or man-made fibres 4,60 21 
;XL 
GROUP 11 A V6 
(i) 
20 (2) 
5802 11 00 
5S02 19 00 
ex 6302 60 00 
6302 21 00 
6302 22 90 
6302 29 90 
6302 31 10 
6302 31 90 
6302 32 90 
6302 39 90 (h (M 
Terry towelling and similar woven ten y fabrics of cotton, toilet 
linen and kitchen linen, other than knitted or crocheted, of terrv 
lowelhit-^ and woven terrv fabrics, of cotton 
Bed linen, other than knitted or crocheted 
22 
22 (a) 550S 10 11 
550S 10 19 
5509 11 00 
5509 12 00 
5509 21 10 
5509 21 90 
5509 22 10 
5509 22 90 
5509 31 10 
5509 31 90 
5509 32 10 
5509 32 90 
5509 41 10 
5509 41 90 
5509 42 10 
5509 42 90 
5509 5100 
5509 52 10 
5509 52 90 
5509 53 00 
5509 59 00 
5509 61 10 
5509 61 90 
5509 62 00 
5509 69 00 
5509 9110 
5509 91 90 
5509 92 00 
5509 99 00 
5508 10 19 
5509 31 10 
5509 31 90 
5509 32 10 
5509 32 90 
5509 61 10 
5509 61 90 
5509 62 00 
5509 69 00 Yarn of staple or waste synthetic libres, not put up for retail sale 
(a) Of which acrvlic 
23 
•0, 5508 20 10 
5510 11 00 
5510 12 00 
5510 20 00 
5510 30 00 
5510 90 00 Yarn of s(aple or waste artificial fibres, not pu( up for retail sale 
/"XL 
Vf 
(Il 
32 
32 (a) 
39 (21 
5801 10 00 
5801 21 00 
5801 22 00 
5801 23 00 
5801 24 00 
5801 25 00 
5801 26 00 
5801 31 00 
5SOI 32 O'» 
5801 33 0^1 
5801 34 00 
5801 35 00 
5801 36 00 
5802 20 00 
5802 30 00 
5801 22 00 
6302 51 10 
6302 51 90 
6302 53 90 
ex 6302 59 00 
6302 91 10 
6302 91 90 
630293 90 
ex 6302 99 00 (3i 
Woven pile fabrics and chenille fabrics (other tlun terry towelling 
or terry fabrics of cotton and narrow woven fabrics) and tufted 
textile surfaces, of wool, of cotton or o( man-made textile fibres 
(a) Of which: 
Cotton corduroy 
Table linen, toilet and kitchen linen, other than knitted or 
crocheted, other than of terry towelling or similar terry fabrics of 
cotton (4! HI 
•<& /KL 
V? 
GROUP II B 
12 
13 
14 
15 
16 
17 
18 
-& (2) 
6115 
6115 
6115 
6115 
6115 
6115 
6115 
6115 
6115 
6115 
6115 12 00 
19 10 
19 90 
20 11 
20 90 
91 00 
92 00 
93 10 
93 30 
93 99 
99 00 
6107 11 00 
6107 12 00 
6107 1900 
61082100 
6108 22 00 
610S29 00 Panty-hose and tights, stockings, undcrsiockmgs. socks, 
ankle-socks, sockettcs and the like, knitted or crocheted, other than 
for babies, including stockings for varicose veins, other than 
products of category 70 
Men's or boys' underpants and briets. women's or girls' knickers 
and briefs, knitted or crocheted, ol wool, cotton or man-made 
fibres (4) (5) 
24,3 
pairs 41 
17 59 
6201 11 00 
ex 6201 12 10 
ex 6201 12 90 
ex 6201 13 10 
ex 6201 13 90 
6210 20 00 
6202 11 00 
ex 6202 12 10 
ex 6202 12 90 
ex 6202 13 10 
ex 6202 13 90 
6204 31 00 
6204 32 90 
6204 33 90 
6204 39 19 
6210.30 00 Men's or boys' woven overcoats, raincoats and other coats, cloaks 
and capes, of wool, of cotton or of man-made textile fibres (other 
than parkas) (of category 21) 
Women's or girls' woven overcoats, raincoats and other coats, 
cloaks and capes; jackets and blazers, of wool, of cotton or of 
man-made textile fibres (other than parkas) (of category 21) 0.72 1 389 
0,84 1 190 
6203 
6203 
6203 
6203 
6203 
6203 
6203 
6203 11 00 
12 00 
19 10 
19 30 
2100 
22 80 
23 80 
29 18 
6211 32 31 
6211 33 31 Men's or boys' suits and ensembles, other than knitted or 
crocheted, of wool, of cotton or of man-made fibres, excluding ski 
suits; men's or boys' tracksuits with lining, with an outer shell of a 
single identical fabric, of cotton or of man-made fibres 0,80 1 250 
6203 31 00 
6203 32 90 
6203 33 90 
6203 39 19 
620711 00 
6207 19 00 
6207 21 00 
6207 22 00 
6207 29 00 
6207 91 10 
6207 91 90 Men's or boys' jackets and blazers, other than knitted or 
crocheted, of wool, of cotton or of man-made fibres 1,43 700 
Men's or boys' singlets and other vests, underpants, briefs, 
nightshirts, pyjamas, bathrobes, dressing gowns and similar 
articles, other than knitted or crocheted 
;XL 
V3 
18 
(cont'd) 
19 <2) 
6207 92 00 
6207 99 00 
620S 
6208 
6208 
6208 
6208 
6208 
6208 
6208 
6208 
6208 
6208 
6208 11 00 
19 10 
19 90 
21 00 
22 00 
29 00 
91 11 
91 19 
91 90 
92 10 
92 90 
99 00 
6213 20 00 
6213 90 00 (3) 
Women's or girls' singlets and other vests, slips, -petticoats, briefs, 
panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns 
and similar articles, other than knitted or crocheted 
Handkerchiefs, other than knitted or crocheted C) (J) 
59 17 
21 ex 6201 12 10 
ex 6201 12 90 
ex 6201 13 10 
ex 6201 13 90 
6201 91 00 
6201 92 00 
6201 93 00 
ex 6202 12 10 
ex 6202 12 90 
ex 6202 13 10 
ex 6202 13 90 
6202 91 00 
6202 92 00 
6202 93 00 
6211 3241 
6211 33 41 
62114241 
6211 4341 Parkas; anoraks, windcheaters, waister jackets and the like, other 
than knitted or crocheted, of wool, of cotton or man-made fibres; 
upper parts of tracksuits with lining, other than ca(cgory 16 or 29, 
of co(ton or of man-made fibres 2,3 435 
6l07'2nKT 
6107 22 00 
6107 29 00 
6107 91 10 
6107 9190 
6107 92 00 
ex 6107 99 00 24 
6108 
6108 
6108 
6108 
6108 
6108 
6108 
6108 
6108 
610S 3110 
3190 
32 11 
32.19 
32 90 
39 00 
91 10 
91 90 
92 00 
99 10 Men's or boys' nightshirts, pyjamas, bathrobes, dressing gowns 
and similar articles, knitted or crocheted 
Women's or girls' nightdresses, pyjamas, negliges, bathrobes, 
dressing gowns and similar articles, knitted or crocheted 3,9 257 
26 
27 6104 4100 
6104 42 00 
6104 43 00 
6104 44 00 
6204 41 00 
6204 42 00 
6204 43 00 
6204 44 00 Women's or girls' dresses, of wool, of cotton or of man-made 
fibres 3,1 323 
6104 51 00 
6104 52 00 
6104 53 00 
6104 59 00 Women's or girls' skirts, including divided skir(s 2,6 385 
M 
<1) 
27 
(cont'd) 
28 SO 
(2) 
6204 51 00 
6204 52 00 
6204 53 00 
6204 59 10 
610 3 4 1 10 
6103 4 1 90 
6103 4 2 10 
6103 4 2 90 
6 10.3 4 3 10 
6 103 4 3 90 
610 349 10 
6103 49 91 
6104 61 10 
6104 61 90 
6104 62 10 
6104 62 90 
6104 63 10 
6104 63 90 
6104 69 10 
6104 69 91 lioi:s.-rs. bill and h::nc overalls, breeches and shorts (other than 
swunv.cjii, knitted ot crocheted, ol wool, ol cotton ot ol 
m.iii'm.w]'* libre-. (4) «SI 
1,61 
29 6204 11 00 
6204 12 00 
6204 13 00 
6204 19 10 
6204 21 00 
6204 22 80 
6204 23 80 
6204 29 18 
6211 42 31 
6211 4331 Women's or girls' suns and ensembles, other than knitted or 
crocheted, o! wool, of cotton or of man-made fibres, excluding ski 
suits; women's or gtrls" tracksuits with lining, with an outer shell 
of 3n identical fabric, ol cotton or of man-made fibres 1,3: 
31 6212 10 00 Brassieres, woven, knitted or crocheted 18,2 
68 6111 1090 
6111 20 90 
6111 30 90 
ex 6111 90 00 
ex 6209 10 00 
ex 6209 20 00 
ex 6209 30 00 
ex 6209 90 00 Babies' garments and clothing accessories, excluding babies' gloves, 
mittens and mitts of categories 10 and 87. and babies' stockings, 
socks and sockencs. other than knitted or crocheted, of category 
88 
73 6112 11 00 
6112 1200 
6112 1900 Track suits of knitted or crocheted fabric, of wool, of cotton or of 
man-made textile fibres 1.67 600 
76 6203 22 10 
6203 23 10 
6203 29 11 
6203 32 10 
6203 33 10 
6203 39 11 
6203 42 11 
6203 42 51 
6203 43 11 
6203 43 31 
6203 49 11 
6203 49 31 Men's or boys' industrial or occupational clothing, other than 
knitted or crocheted; 
Women's or girls' aprons, smock-overalls and other industrial or 
occupa(ion3l clothing, other than knitted or crocheted 
/VL 
y. 
o7 
(t) 
76 
(com 'd) 12) 
6204 22 10 
6204 2 3 10 
6204 2V 1 1 
6204 32 in 
620-. r» 10 
6204 V} I 1 
6204 62 1 I 
620- 62 3 1 
6 20-6% 11 
6204 6 3 31 
6204 Ay I ! 
6204 <?9 3,1 
621 I 32 It) 
621 I r^j 10 
6211 42 10 
621 ! 4 3 10 (31 
ex 621 1 20 00 Ski suits, other than kn-ttcd ot crocheted 
78 
83 
^ rj 6203 4 1 30 
6203 42 5.9 
6203 4 3 39 
6203 4 9 39 
6204 6i 80 
620^ 61 VO 
6204 62 59 
6204 62 90 
6204 63 39 
6204 63 90 
6204 69 39 
6204 69 50 
6210 40 00 
6210 50 00 
6211 31 00 
6211 32 90 
6211 33 90 
6211 41 00 
6211 42 90 
6211 43 90 Garments, other than knitted or crocheted, excluding garments of 
categories 6. 7, 8. 14, 15, 16, 17. 18. 21. 26, 27, 29. 68. 72, 76 
and 77 
6101 10 10 
6101 20 10 
6101 30 10 
6102 10 10 
6102 20 10 
6102 30 10 
6103 31 00 
6103 32 00 
6103 33 00 
ex 6103 39 00 
6104 31 00 
6104 32 00 
6104 33 00 
ex 6104 39 00 
ex 6112 20 00 
611300 90 
6114 10 00 
6114 20 00 
61 14 30 00 Overcoats, jackets, blazers and other garments, including ski suits, 
knitted or crocheted, excluding garments of categories 4, 5. 7, 13, 
24, 26, 27, 28, 68, 69, 72, 73, 74, 75 
M 
GROUP 111 A SZ~ 
(i) (3; (-! 
S4i)7 20 I i ! Woven fabrics, of svr.thciN Marnent \arn obtained Irom step or the 
i like of pt)ive(hyletir or polypropyhr,.;. iess thin 3 in wide 
6.30s 31 VI | 
63i)s >| v? Sicks and bags, o! a kii...i use.! i"i th.- packing ol g..«.U. not 
I knitted <;t crocheted, obi.iii"..' it.•:•.-. -tup ot the like 
I 5407 20 1* Woven labrics ol svmhc;:. bi.tmrt.t yarn, obtained (torn strip or 
the like of polyethylene or polypropylene, 3 m or mote wide 
35 (a) 5407 10 00 
5407 20 90 
5407 30 00 
5407 41 00 
5407 42 10 
5407 42 90 
5407 43 00 
5407 44 10 
5407 44 90 
5407 51 00 
5407 52 00 
5407 53 10 
54075390 
5407 54 00 
5407 60 10 
5407 60 30 
5407 60 51 
5407 60 59 
5407 60 90 
5407 71 00 
5407 72 00 
5407 73 10 
5407 73 91 
5407 73 99 
5407 74 00 
5407 81 00 
5407 82 00 
5407 83 10 
5407 83 90 
5407 84 00 
5407 91 00 
5407 92 00 
5407 93 10 
5407 93 90 
5407 94 00 
ex 5811 00 00 
ex 5905 00 70 
5407 42 10 
5407 42 90 
5407 43 00 
5407 44 10 
5407 44 90 
5407 52 00 
5407 53 10 
5407 53 90 
5407 54 00 
5407 60 30 
5407 60 51 
5407 60 59 
54 07 60 90 Woven fabrics of svnthc.ic lilves (continuous), other than tliose fot 
tyres of category I 1 4 
(a) Of which: 
Other than unbleached or bleached 
/"M 
51 
tu 
35 (a) 
(cont'd) (2) 
5407 
5407 
5407 
5407 
5407 
5407 
5407 
5407 
54 07 
54 07 
5407 
5407 
5407 72 00 
73 10 
~3 91 
73 99 
74 00 
82 00 
S3 10 
83 90 
84 00 
92 00 
9.3 10 
9.3 90 
94 00 (31 (4) (M 
ex 5811 00 00 
ex 5905 00 70 
36 
36 (a) 540S 10 00 
540S21 00 
540$ 22 10 
540S 22 90 
540S 23 10 
540$ 23 90 
5408 24 00 
5408 31 00 
540S 32 00 
540S33 00 
54ÛS 34 00 
cx5Sll 00 00 
ex 5905 00 70 
540S 10 00 
5408 22 10 
5408 22 90 
5408 23 10 
5408 23 90 
5408 24 00 
540S 32 00 
540S 33 00 
5408 34 00 
ex 5811 00 00 
ex 5905 00 70 Woven fabrics of conrinuous artificial fibres, other than those lor 
tyres of category 1 14 
(a) Of which: 
Other than unbleached or bleached 
37 
9-5516 11 00 
5516 12 00 
5516 1300 
5516 14 00 
5516 21 00 
5516 22 00 
5516 23 10 
551623 90 
5516 24 00 
5516 31 00 
5516 32 00 
5516 33 00 
5516 34 00 
551641 00 
5516 42 00 
55164300 
5516 44 00 
5 516 91 00 Woven fabrics of artificial staple fibres 
Stf 
(I) 
37 
(cont'd) 
37(a) (2) 
5516 92 00 
.55169300 
5516 94 00 
580 3 90 50 
j ev 590 5 00 70 
I 5516 12 00 
5516 13 00 
I 5516 14 00 
5516 22 00 
5516 23 10 
5516 23 90 
5516 24 00 
5516 32 00 
5516 33 00 
5516 34 00 
551642 00 
5516 43 00 
5516 44 00 
551692 00 
55169300 
5516 94 00 
ex 5803 90 50 
ex 5905 00 70 (3) 
(a) Of wind-. 
Other than unbleached ot bleached (4) (5) 
3S A 6002 43 11 
6002 93 10 Knitted or crociieted synthetic curtain fabric including net curtain 
fabric 
3S B ex 6303 91 00 
ex 6303 92 90 
ex 6303 99 90 Net curtains, othrr than knitted or crocheted 
40 ex 6303 91 00 
ex 6303 92 90 
ex 6303 99 90 
6304 19 10 
ex 6304 19 90 
6304 92 00 
ex 6304 93 00 
ex 6304 99 00 Woven curtains (including drapes, interior blinds, curtain and bed 
valances and other furnishing articles), other than knitted or 
crocheted, of wool, of cotton or of man-made fibres 
41 5401 10 11 
5401 10 19 
5402 10 10 
5402 10 90 
5402 20 00 
5402 31 10 
5402 31 30 
5402 31 90 
5402 32 00 
5402 33 10 
5402 33 90 
5402 39 10 
5402 39 90 
5402 49 10 
5402 49 91 
5402 49 99 
5402 51 10 
5402 51 30 Yarn of synthetic filament (continuous), not put up for retail sale, 
other than non-textured single yarn untwisted or with a twis( of 
no( more than 50 turns per metre 
,X1 
^r 
(I) 
41 
(cont'd) 
42 (2) 
5402 51 90 
5402 52 10 
5402 52 90 
5402 59 10 
5402 S9 90 
5402 61 Id 
5402 6 1 30 
54 02 61 90 
5402 62 10 
5402 62 90 
5402 69 10 
5402 69 90 
ex 5604 20 00 
ex 5604 90 00 (3) ("l 
5401 20 10 
5403 10 00 
540.3 20 10 
5403 20 90 
e:c 5403 32 00 
5403 33 90 
5403 39 00 
5403 4 1 00 
5403 42 00 
5403 49 00 
ex 5604 20 00 Yarn of continuous man-made libres, not put up for retail sale: 
Yarn of artificial fibres; yarn of artificial filaments, not put up 
for retail sale, other than single yarn ol viscose ravon untwisted 
or with a (wisi of noi more (h.in 250 turns per metre and single 
non-textured yarn of cellulose acetate 
43 
46 
47 
48 5204 20 00 
5207 10 00 
5207 90 00 
5401 10 90 
5401 20 90 
5406 10 00 
5406 20 00 
5508 20 90 
5511 30 00 Yarn of man-made filament, yarn of staple artificial fibres, cotton 
yarn, put up for retail sale '"• 
5105 10 00 
5105 21 00 
5105 29 00 
5105 30 10 
5105 30 90 Carded or combed sheep's or lambs' wool or other fine animal 
hair 
/'// 5106 10 10 
5106 10 90 
5106 20 11 
5106 20 19 
5106 20 91 
5106 20 99 
5108 10 10 
5108 1090 Yarn of carded sheep's or lambs' wool (woollen yarn) or of carded 
fine animal hair, not put up for rernil sale 
5107 10 10 
5107 10 90 
5107 20 10 
S 107 20 30 Yarn of combed sheep's or lambs' wool (wors(cd yarn) or of 
combed fine animal, hair, not put up for rcrail sale 
•\ 
ÇG 
48 
(cont'd) 
4 9 
50 (21 
5107 20 51 
5107 20 59 
5107 20 91 
5107 20 99 
5108 20 10 
< MS 20 90 (3) 
M09 10 10 
5109 10 90 
5109 90 10 
•1109 90 90 Yarn of sheep's ot lambs' 
retail sale ol ot of line .iiinn.il hair, put i:p lot 
5111 11 00 
5111 19 10 
5111 19 90 
5111 20 00 
5111 30 10 
5111 30 30 
5111 30 90 
5 111 90 10 
5111 9091 
5111 90 93 
5111 90 99 
5112 11 00 
5112 19 10 
5 H 2 19 90 
511220 00 
51123010 
5112 30 30 
5112 30 90 
511290 10 
51129091 
51129093 
511290 99 Woven fabrics of sheep's or lambs' wool or of (me animal hair (4) 
51 5203 00 00 Cotton, carded or combed 
53 5803 10 00 Cotton gauze 
54 5507 00 00 Staple artificial fibres, including • waste, carded, combed or 
otherwise processed for spinning 
55 5506 10 00 
5506 20 00 
5506 30 00 
5506 90 10 
5506 90 91 
5506 90 99 Synthetic staple fibres, including waste, carded or combed or 
otherwise processed for spinning 
56 5508 10 90 
5511 10 00 
5511 20 00 Yarn of staple synthetic fibres (including waste), put up for retail 
sale 
58 5701 10 10 
5701 10 91 
5701 10 93 
5701 10 99 
5701 90 10 
5701 90 90 Carpets, carpctincs and rugs, knotted (made up or not) 
M -A.-yU 
(4 
,s~f 
(I) 
59 
60 
61 
62 <2> 
5702 10 00 
570231 10 
5702 3130 
5702 31 90 
5702 32 10 
5702 32 90 
5702 5V 10 
5702 4 110 
5 702 4 1 90 
5702 42 10 
5702 4 2 90 
5702 49 10 
5702 51 00 
5702 52 00 
ex 5702 59 00 
5702 91 00 
5702 92 00 
ex 5702 99 00 
5703 10 10 
5703 10 90 
5703 20 11 
5703 20 19 
5703 20 91 
5703 20 99 
5703 30 11 
5703 30 19 
5703 30 51 
5703 30 59 
5703 30 91 
5703 30 99 
5703 90 10 
5703 90 90 
5704 10 00 
5704 90 00 
5705 00 10 
5705 00 31 
5705 00 39 
ex 5705 00 90 Carpets and other textile floor coverings, other than the carpets of 
•catcpory 58 (4) (3) 
5805 00 00 
ex 5806 10 00 
5806 20 00 
5806 31 10 
5806 31 90 
5806 32 10 
5806 32 90 
5806 39 00 
5806 40 00 Tapestries, hand-made, of the type Gobelins, Flanders, Aubusson, 
Beauvais and the like, and ncedleworked tapestries (for example, 
petit point and cross stitch) made-in panels and the like by hand 
,> 5606 00 91 
5606 00 99 
5804 10 11 
5804 10 19 
5804 10 90 
5804 21 10 
5804 2190 
5804 29 10 
5804 29 90 
5804 30 00 Narrow woven fabrics, and narrow fabrics (bolduc) consisting of 
warp without weft assembled by means of an adhesive, other than 
labels and similar articles of category 62 
Elastic fabrics and trimmings (not knitted or crocheted), made 
from textile materials assembled froir. rubber thread 
Chenille yarn (including flock chenille yarn), gimped yarn (other 
than metallized yarn and gimped horscjiair yarn): 
Tulle and other net fabrics but not including woven, knitted or 
crocheted fabrics, hand or mechanically-made lace, in the piece, in 
Strips or in motifs 
'XI 
tf 
(1) 
62 
(cont'd) (2) 
5807 10 10 
5807 10 90 
5808 10 00 
5808 90 00 
5810 10 10 
5810 10 90 
5S10 91 10 
5810 91 90 
5810 92 10 
5810 92 90 
5810 99 10 
581099 90 (3| 
Labels, badges and the like of textile materials, not cmbroidcicd. m 
the piece, in strips or cut to shape or sue, woven 
Braids and ornamental trimmings in the piece; tassels, pompons 
and the like 
I'.mhroidct v. in the piece, in stups oi m motifs 14) 
63 5906 91 00 
ex 6002 10 10 
6002 10 90 
ex 6002 30 10 
6002 30 90 
c\ 6001 10 00 
6002 20 31 
6002 43 19 Knitted or crocheted fabric of synthetic fibres containing bv weight 
5% or more of elastomcric yam and knitted ot crocheted fabric 
containing by weight 5 °'« or more of rubbet thread 
Haschcl lace and lor.g-ptle fabric ol synthetic fibres 
65 5606 00 10 Knitted or crocheted ubnc other titan those of categories 
63, ol wool, of cotton or of man-made fibres 
ex 6001 
6001 
6001 
6001 
6001 
6001 
6001 
6001 
6001 
6001 
6001 
6001 
6001 10 00 
21 00 
22 00 
29 10 
91 10 
91 30 
91 50 
91 90 
92 10 
92 30 
92 50 
92 90 
99 10 
ex 6002 10 10 
6002 20 10 
6002 20 39 
6002 20 50 
6002 20 70 
ex 6002 30 10 
6002 41 00 
6002 42 10 
6002 42 30 
6002 42 50 
6002 42 90 
6002 43 31 
6002 43 33 
6002 43 35 
6002 43 39 
6002 43 50 
6002 43 91 
6002 43 93 
6002 43 95 
6002 43 99 
6002 91 00 
6002 92 10 
6002 92 30 
6002 92 50 
fa 
S5 
(1) 
65 
(cont'd) 
66 (2) 
6002 92 90 
6002 93 31 
6002 93 33 
6002 93 35 
6002 93 39 
6002 93 91 
6002 93 99 
6301 10 00 
6301 20 91 
6301 20 99 
6301 30 90 
ex 6301 40 90 
ex 6301 90 90 (3) 
Travelling rugs and blankets, other than knitted or ctovhctcd, ol 
wool, of cotton or of man-made fibres (4) <S) 
V" 
A! 
\— 
6o 
GROUP III 11 
(l) 
10 
67 (a) 
69 
70 (2) 
6111 10 10 
6111 20 10 
6111 30 10 
es 6111 90 00 
6116 10 10 
61 16 10 90 
61 16 9 1 00 
611692 00 
6116 93 00 
6116 99 00 (3) 
5807 9090 
6113 00 10 
6117 10 00 
6117 20 00 
6117 80 10 
6117 80 90 
611790 00 
6301 20 10 
6301 30 10 
6301 40 10 
6301 90 10 
6302 10 10 
6302 10 90 
6302 40 00 
ex 6302 60 00 
6303 11 00 
6303 12 00 
6303 19 00 
6304 11 00 
6304 91 00 
ex 6305 20 00 
ex 6305 39 00 
ex 6305 90 00 
6305 31 10 
6307 10 10 
6307 90 10 
6305 31 10 Gloves, mittens and mitts, knitted or crocheted 59 
Knitted or crocheted clothing accessories other than for babies; 
household Imcr. of all kinds, knitted or crocheted; curtains 
(including drapes) and interior blinds, curtain or bed valances and 
other furnishing articles knitted or crocheted; knitted or crocheted 
blankets and travelling-! ugs, other knitted or crocheted articles 
including parts ol garments or of clothing accessories pairs 
6108 11 10 
6108 11 90 
6108 19 10 
6108 19 90 (a) Of which: 
Sacks and bags of z kind used for the packing of goods, made 
from polyethylene or polypropylene strip 
Women's or girls' slips and petticoats, knitted or crocheted 7,8 12S 
6115 11 00 
611520 19 
61159391 Panty-hose and tights of synthetic fibres, measuring per single yarn 30,4 
less than 67 decitex (6,7 tcx) pairs 
Women's full-length hosiery of synthetic fibres 33 
/ lO 
64 
<n 
72 
74 
75 
84 
85 
86 
87 
^ (2) 
611231 10 
6112 31 90 
6112 39 10 
6112 3990 
6112 4 1 10 
6112 4 1 90 
6112 49 10 
6112 49 90 
6211 II 00 
6211 12 00 (3) 
Swimwear, of wool, of couon or of man-made fibres 
6104 1 1 00 
6104 12 00 
6104 13 00 
ex 6104 19 00 
6104 21 00 
6104 22 00 
6104 23 00 
ex 6104 29 00 (4) 
9,7 
Women's or girls' knitted or crocheted suits and ensembles, of 
wool, of conon or of man-made fibres, excluding ski suits 1,54 (5) 
103 
650 
6103 11 00 
6103 12 00 
6103 1900 
6103 21 00 
6103 22 00 
6103 23 00 
6103 29 00 Men's or boys' knitted or crocheted suits and ensembles, of wool, 
of cotton or of nun-made fibres, excluding ski suits 
6214 20 00 
6214 30 00 
6214 40 00 
6214 90 10 0,80 1 250 
I 
Shawls, scarves, mufflers, mantillas, veils and the like other than 
knitted or crocheted, of wool, of cotton or of man-made fibres 
6215 20 00 
6215 90 00 
6212 20 00 
6212 30 00 
6212 90 00 Ties, bow ties and cravats not knitted or crocheted, of wool, of 
cotton or of man-made fibres 17,9 
ex 6209 10 00 
ex 6209 20 00 
ex 6209 30 00 
ex 6209 90 00 
6216 00 00 Corsets, corset-belts, suspender belts, braces, suspenders, garters 
and the like, and parts thereof, whether or not knitted or 
crocheted 
Gloves, mittens and mitts, not knitted or crocheted 8,8 J6 
114 
ex 6209 10 00 
ex 6209 20 00 
ex 6209 30 00 
ex 6209 90 00 
6217 1000 
67.17 90 00 Stockings, socks and sockettcs, not knitted or crocheted; other 
clothing accessories, parts of garments or of clothing accessories, 
other than for babies, other than knitted or crocheted 
*t 
GL 
(M 
90 
91 (2) 
5607 41 00 
5607 49 11 
560"4 9 19 
5607 49 90 
5607 50 1 1 
5607 50 19 
5607 50 30 
5607 5() 90 (3) 
I wine, cordage, ropes and cables of synthetic fibres, plaited or 
not 
630621 00 
6306 22 00 
6306 29 00 Tents <4) (5) 
93 ex 6305 20 00 
ex 6305 39 00 Sacks and bags, of a kind used for the packing of goods of woven 
fabrics, other than made from polyethylene or polypropylene 
strip 
94 5601 
5601 
5601 
5601 
5601 
5601 
5601 
5601 
5601 10 10 
10 90 
21 10 
21 90 
22 10 
22 91 
22 99 
29 00 
30 00 Wadding of (cxtile materials and articles thereof; textile fibres, not 
exceeding 5 mm in length (liock), tcxdlc dus( and mill ncps 
95 5602 10 19 
5602 10 31 
5602 10 39 
5602 10 90 
5602 21 00 
5602 29 90 
5602 90 00 
ex 5807 90 10 
ex 5905 00 70 
6210 10 10 
6307 90 91 belt and articles (hereof, wiiethei or not impregnated or coated, 
other than lloor coverings 
96 5603 00 10 
5603 00 91 
5603 00 93 
5603 00 95 
5603 00 99 
ex 5807 90 10 
ex 5905 00 70 
6210 1091 
6210 10 99 
ex 6301 40 90 
ex 6301 90 90 
6302 22 10 
6302 32 10 
6302 53 10 
6302 93 10 
6303 92 10 
6303 99 10 Non-woven fabrics and articles of such fabrics, whether or not 
impregnated, coated, covered or laminated 
;*L 
v w 
61 
(i) 
96 
(cont'd) (2) 
ex 6304 19 90 
ex 6304 93 00 
ex 6304 99 00 
ex 6305 39 00 
6307 10 30 
ex 6307 90 9V (3) (4) (S) 
97 5608 11 II 
5608 11 19 
5608 11 91 
5608 11 99 
5608 19 11 
5608 19 19 
5608 19 31 
5608 19 39 
,560S 19 91 
5608 19 99 
560S90 00 Nets and netting made of twine, cordage or rope and made up 
fishing nets of yarn, twine, cordage or rope 
98 5609 00 00 
5905 00 10 Other articles made from yarn, twine, cordage, rope or cables, 
other than textile fabrics, articles made from such fabrics and 
articles of category 97 
99 5901 10 00 
5901 90 00 
5904 10 00 
5904 91 10 
5904 91 90 
5904 92 00 
5906 1010 
5906 10 90 
5906 99 10 
5906 99 90 
' 5907 00 00 Textile fabrics coated with gum or amylaceous substances, of a 
kind used for the outer covers of books and the like; tracing cloth; 
prepared painting canvas; buckram and similar stiffened textile 
fabrics of a kind used for hat foundations 
Linoleum, whether or not cut to shape; floor coverings consisting 
of a coating or covering applied on a textile backing, whether or 
not cut to shape; 
Rubberized textile fabrics, not knitted or crocheted, excluding 
those for tyres 
Textile fabrics otherwise impregnated or coated; painted canvas 
being theatrical scenery, srudio back-cloths or the like, other than 
of category 100 
100 5903 10 10 
5903 10 90 
5903 20 10 
5903 20 90 
5903 90 10 
5903 90 91 
5903 90 99 Textile fabrics impregnated, coated, covered or laminated with 
preparations of cellulose derivatives or of other artificial plastic 
materials 
101 ex 5607 90 00 Twine, cordage; ropes and cables, plaited or not, other than of 
synthetic fibres . - -
109 
7 6306 11 00 
6306 12 00 
6306 19 00 
6306 31 00 
6306 39 00 Tarpaulins, sails, awnings, and sunblinds 
;XL 
GH 
(1) 
110 (2) 
6306 41 00 
6306 49 00 (3) (4) ($) 
Woven pneumatic mattresses 
1 1 6.30691 00 
6 306 99 00 Camping goods, woven, other than pneiimaiic mattresses and 
tents 
112 6307 20 00 
ex 6307 90 99 Other made up testile articles, woven, excluding those of 
catcgoties 1 13 and 114 
113 6307 10 90 floor cloths, dish cloths and dus(crs, o(hcr than kmucd or 
crochc(cd 
114 5902 10 10 
5902 10 90 
5902 20 10 
5902 20 90 
5902 90 10 
5902 90 90 
590S 00 00 
5909 00 10 
5909 00 90 
5910 00 00 
5911 1000 
ex 5911 20 00 
5911 31 11 
5911 31 19 
5911 31 90 
591132 10 
5911 32 90 
591140 00 
59119010 
5911 90 90 Woven fabrics and articles loi technical uses 
«L 
^ ? 
&r 
GROUP IV 
(H 
115 (2) 
5306 10 11 
5306 10 19 
5306 10 31 
5306 10 39 
5306 10 50 
5306 10 90 
5306 20 11 
5306 20 19 
5306 20 90 
5308 90 11 
5308 90 13 
5308 90 19 (3) 
Max or ramie varn 
117 5309 1111 
5309 11 19 
5309 11 90 
5309 19 10 
5309 19 90 
5309 21 10 
5309 21 90 
5309 29 10 
5309 2990 
5311 00 10 
5803 90 90 
5905 00 31 
5905 00 39 Woven fabrics of flax or of ramie 
118 6302 29 10 
6302 39 10 
6302 39 30 
6302 52 00 
ex 6302 59 00 
6302 92 00 
ex 6302 99 00 Table linen, toilet linen and kitchen of flax or ramie, other than 
knitted or crocheted 
120 ex 6303 99 90 
6304 19 30 
ex 6304 99 00 Curtains (including drapes), interior blinds, curtain and bed 
valances and other furnishing anicles, not knitted or crocheted, of 
flax or ramie , 
121 
122 ex 5607 90 00 Twine, cordage, ropes and cables, plaited or not, of flax or ramie 
ex 6305 90 00 Sacks and bags, of a kind used for the packing of goods, used, of 
flax, other than knitted or crocheted 
123 5801 90 10 
6214 90 90 
- T' __L Woven-pile fabrics and chenille fabrics of flax or ramie, other than 
narrow woven fabrics 
Shawls, scarves, mufflers, mantillas, veils and the like, of flax or 
ramie, other thar. knitted or crocheted 
H 
u 
GROUP V 
124 (2) 
5501 10 00 
5501 20 00 
5501 30 00 
5501 90 00 
5503 
5503 
5503 
5503 
5503 
5503 
5503 
5503 10 11 
10 19 
10 90 
20 00 
30 00 
40 00 
90 10 
90 90 
5505 10 10 
5505 10 30 
5505 10 50 
5505 10 70 
5505 10 90 (3) 
Synthetic staple fibres (4) (Si 
125 A 5402 41 10 
5402 41 30 
5402 41 90 
5402 42 00 
5402 43 10 
5402 43 90 Synthetic filament yarn (continuous) not put up for retail sale, 
other than yarn of category 41 
125 B 5404 10 10 
5404 10 90 
5404 90 11 
5404 90 19 
5404 90 90 
ex 5604 20 00 
ex 5604 90 00 Monofilament, strip (artificial straw and the like) and imitation 
catgut of synthetic materials 
126 5502 00 10 
5502 00 90 
5504 10 00 
5504 90 00 
5505 20 00 Artificial staple fibres 
127 A 5403 31 00 
ex 5403 32 00 
5403 33 10 Yarn of artificial filaments (continuous) not put up for retail sale, 
other than yarn of category 42 
127 B 5405 00 00 
ex 5604 90 00 Monofilament, strip (artificial straw and the like) and imitation 
catgut of artificial textile materials 
12S 
129 5105 40 00 
5110 00 00 
30 A 5004 00 10 
5004 00 90 
S006 00 10 Coarse animal hair, carded or combed 
Yarn of coarse animal hair or of horsehair 
Silk yarn other than yarn spun from silk waste 
/A I 
G* 
O) 
130 B 
131 
132 
133 (21 
5005 00 10 
5005 00 90 
5006 00 90 
ex 5604 90 00 
530S 90 90 
530S 30 00 
5308 20 10 
5308 20 90 (3) 
Silk yarn other than of category 130 A; silk-worm gut 
Yarn of ««her vegetable textile fibres 
Paper yarn (41 (S| 
Yarn of true hemp 
134 5605 00 00 Metallized varn 
135 
136 5113 00 00 Woven fabrics of coarse animal hair or of horsehair 
3007 10 00 
5007 20 11 
5007 20 19 
500? 20 21 
5007 20 JI 
S007 20 39 
S007 20 < I 
W07 20 SI 
5007 20 S9 
' $007.20 61 
S007 20 6* 
5007 20 71 
5007 90 10 
5007 90 JO 
5007 90 50 
5007 90 90 
5803 90 10 
ex 5905 00 9U 
cv 5911 20 00 Woven fabrics ol silk or of siH waste 
137 ex 5801 90 90 
ex 5806 10 00 Woven pile fabrics and chenille fabrics and narrow woven fabrics 
of silk, or of silk waste 
138 531100 90 
ex 5905 00 90 Woven fabrics of paper yarn and other textile fibres other than of 
ramie 
139 5809 00 00 Woven fabrics of metal threads or of metallized yarn 
#> 140 
141 ex 6001 10 00 
6001 29 90 
6001 99 90 
6002 20 90 
6002 49 00 
6002 99 00 Knitted or crocheted fabric of textile material other than wool or 
fine animal hair, cotton or man-made fibres 
ex 6301 90 90 Travelling rugs and blankets of textile material orhcr (ban wool or 
fine animal hair, cotton or man-made fibres 
Qî 
(1) 
142 
144 
145 
146 A 
146 B 
146 C 
147 
148 A 
148 B 
149 
150 
151 A 
151 B 
152 
1 S3 <2) 
ex 5702 39 90 
ex 5702 49 90 
ex 5702 59 00 
ex 5702 99 (£ 
ex 5705 00 90 
5602 10 35 
5602 29 10 
5607 30 00 
ex 5607 90 00 
ex 5607 21 00 
ex 5607 21 00 
5607 29 10 
5607 29 90 
5607 10 00 
5003 90 00 
5307 10 10 
5307 10 90 
5307 20 00 
5308 10 00 . 
5310 10 90 
ex 5310 90 00 
5310 10 10 
ex 5310 90 00 
5905 00 50 
6305 10 90 
5702 20 00 
ex 5702 39 90 
ex 5702 49 90 
ex 5702 59 00 
ex 5702 99 00 
5602 10 11 
6305 10 10 0) 
Carpets and orher textile floor coverings of sisal, of other fibres of 
(he Agave family or of Manila hemp 
belt of coarse animal hair 
Twine, cordage, ropes and cables plaited or not abaca (Manila 
hemp) or of true hemp 
Binder or baler twine for agricultural machines, of sisal or other 
fibres of the Agave" famiK 
i 
Twine, cordage, ropes and cables of sisal or other fibres of the 
Agave family, other than the products of category 146 A 
Twine, cordage, ropes and cables, whether of not plaited or 
braided, of |Ute or of other textile bast fibres of heading 
No 5303 
Silk waste (including cocoons unsuitable for reeling), yarn waste 
and garnetted stock, other than not carded or combed 
Yarn of jute or of other textile bast fibres of heading No 5303 
Coir yarn 
Woven fabrics of jute or of other textile bast fibres of a width of 
more than 150 cm 
Woven fabrics of jute or of other textile bast fibres of a width of 
not more than 150 cm 
Sacks and bags, of a kind used for the packing of goods, of jute or 
of other textile bast fibres, other than used 
Floor coverings of coconut fibres (coir) 
Carpets and other textile floor coverings, of jute or of other textile 
bast fibres, other than tufted or flocked 
Needle loom felt of jute or of other textile bast fibres not 
impregnated or coated, other than floor coverings 
Used sacks and bags, of a kind used for the packing of goods, of 
jute or of other textile bast fibres of heading No 5303 (4) 
i t 
i *> -
(5) 
i 
j i 
I 
— 
i 
<£s 
(1) 
154 (2) 
5001 00 00 
5002 00 00 
5003 10 00 
5101 11 00 
5101 19 00 
5101 21 00 
5101 2900 
5101 30 00 
5102 10 10 
5102 10 30 
5102 10 50 
5102 10 90 
5102 20 00 
5103 10 10 
5103 10 90 
5103 20 10 
5103 2091 
5103 20 99 
5103 30 00 
5104 00 00 
5301 10 00 
5301 21 00 
5 301 29 00 
5301 30 10 
5301 30 90 
5305 9100 
5305 99 00 
5201 00 10 
5201 00 90 
5202 10 00 
5202 91 00 
5002 99 00 
5302 10 00 
5302 90 00 
5305 21 00 
5305 29 00 
5303 10 00 
5303 90 00 
5304 10 00 
5304 90 00 
5305 11 00 
5305 19 00 
5305 91 00 
5305 99 00 (3) 
Silkworm cocoons suitable for reeling 
Raw silk (not thrown) 
Silk w3Ste (including cocoons unsuitable for reeling), yarn waste 
and garnetted stock, not carded or combed 
Wool not carded or combed (4) (S) 
Fine or coarse animal hair, not carded or combed 
Waste of wool or of fine or coarse animal hair, including yarn 
waste but excluding garnetted stock 
Garnetted stock of woo! or fine ot course animal hair 
Flax, raw or processed but not spun: fljv tow and waste (including 
yarn waste and garnetted stock) 
Ramie and other vegetable textile fibres raw or processed but not 
spun: tow, noils and waste, other than coir and abaca of heading 
No 5304 
Cotton, not carded or combed 
Cotton waste (including yarn waste and garnetted stock) 
True hemp {Cannabis sativa L.), raw or processed but not spun: 
tow and waste of true hemp (including yarn waste and garnetted 
stock) 
Abaca (Manila hemp or Musa textile Nee), raw or processed but 
not spun: tow, noils and waste of abaca (including yarn waste and 
garnetted stock) 
Jute and other textile bast fibres (excluding flax, true hemp and 
ramie), raw or processed but not spun, tow and waste of true 
hemp (including yarn waste and garnetted stock) 
Other vegetable textile fibres, raw or processed but not spun: tow, 
noils and waste of such fibres (including yarn waste and garnetted 
stock) 
156 6106 90 30 
ex 6110 90 90 Blouses and pullovers knitted or crocheted of silk or silk waste for 
women and girls 
fo 
(n 
157 (2) 
6101 90 10 
6101 90 90 
6102 90 10 
6102 90 90 
ex 6103 39 00 
6103 49 99 
ex 6104 19 00 
ex 6104 29 00 
ex 6104 39 00 
6104 49 00 
6104 69 99 
6105 90 90 
6106 90 50 
6106 90 90 
ex 6107 99 00 
6108 99 90 
6109 90 90 
611090 10 
ex 6110 90 90 
ex 6111 90 00 
6114 90 00 (3) 
Garments, knitted or crocheted, other than those of categories 1 «o 
123 and of category 156 (4) (5) 
159 6204 49 10 
6206 10 00 
6214 10 00 
6215 10 00 Dresses, blouses and shin-blouses, no( knitted or crocheted, of silk 
or silk waste 
Shawls, scarves, mufflers, mantillas, veils and the like, not knitted 
or crocheted, of silk or silk waste 
Tics, bow ties and cravats of silk or silk waste 
160 6213 10 00 Handkerchiefs of silk or silk waste 
461 6201 19 00 
6201 99 00 
6202 19 00 
6202 99 00 
6203 19 90 
6203 29 90 
6203 39 90 
6203 49 90 
6204 19 90 
6204 29 90 
6204 39 90 
6204 49 90 
6204 59 90 
6204 69 90 
6205 90 10 
6205 90 90 
6206 90 10 
6206 90 90 
ex 6211 20 00 
6211 39 00 
6211 49 00 Garments,, not knitted or crocheted, other than those of categories 
1 to 123 and category 159 
._J. >c 
1* 
ANNEX II 
Products without quantitative limits subject to the double-checking system referred to in 
Article 2, paragraph 2 of thy Protocol. 
(The full product descriptions of the categories listed in this Annex are to be found in 
Annex I of thlc. Protocol). 
CATEGORIES 
1 
2 
3 
4 
5 
6 
7 
8 
9 
13 
20 
39 
117 
118 
7^ 
APPENDIX A 
TITLE I 
CLASSIFICATION 
Article 1 
1. The competent authorities of the Community undertake to inform Estonia of any 
changes in the Combined Nomenclature (CN) before the date of their entry into force in 
the Community. 
2. The competent authorities of the Community undertake to inform the competent 
authorities of Estonia of any decisions relating to the classification of products subject to 
the present Protocol, within one month of their adoption at the latest. Such 
communication shall include: 
(a) a description of the products concerned; 
(b) the relevant category and the related CN codes; 
(c) the reasons which have led to the decision. 
3. Where a decision on classification results in a change of classification practice or a 
change of category of any product subject to the Protocol, the competent authorities of 
the Community shall provide 30 days' notice, from the date of the Community's 
communication, before the decision is put into effect. Products shipped before the date of 
entry into effect of the decision shall remain subject to the earlier classification practice, 
provided that the goods in question are presented for importation into the Community 
within 60 days of that date. 
4. Where a Community decision on classification resulting in a change of 
classification practice or a change of categorisation of any product subject to the-Protocol 
affects a category subject to quantitative limits, the Parties agree to enter into consultation 
in accordance with the procedures described in Article 15 of the Protocol with a view to 
honouring the obligation under the second subparagraph of Article 11(1) of the Protocol. 
5. In case of divergent opinions between the competent Community and Estonian 
authorities at the point of entry into the Community on the classification of products 
covered by the present Protocol; classification shall provisionally be based on indications 
provided by the Community, pending consultations in accordance with Article 15 with a 
view to reaching agreement on definitive classification of the products concerned. 
fcl 
>3 
TITLE II 
ORIGIN 
Article 2 
1. Products originating in Estonia for export to the Community in accordance with 
the arrangements established by this Protocol shall be accompanied by a certificate of 
Estonian origin conforming to the model annexed to this Appendix. 
2. The certificate of origin shall be certified by the competent Estonian organisations 
authorised under the Estonian legislation if the products in question can be considered 
products originating in that country within the meaning of the relevant Community rules. 
3. However, the products in Groups III, IV and V may be imported into the 
Community in accordance with the arrangements established by this Protocol on 
production of a declaration by the exporter on the invoice or other commercial document 
relating to the products to the effect that the products in question originate in Estonia 
within the meaning of the relevant Community rules. 
4. The certificate of origin referred to in paragraph 1 shall not be required for import 
of goods covered by a movement certificate EUR1 or Form EUR2 completed in 
accordance with the relevant Community rules. 
Article 3 
The certificate of origin shall be issued only on application having been made in writing by 
the exporter or, under the exporter's responsibility, by his authorised representative. The 
competent Estonian organisations authorised under Estonian legislation shall ensure that 
the certificate of origin is properly completed and for this purpose they shall call for any 
necessary documentary evidence or carry out any check which they consider appropriate. 
Article 4 
Where different criteria for determining origin are laid down for products falling within 
the same category, the certificates or declarations of origin must contain a sufficiently 
detailed description of the goods so as to enable the criterion to be determined, on the 
basis of which the certificate was issued or the declaration drawn up. 
Article 5 
The discovery of slight discrepancies between the statements made in the certificate of 
origin and those made in the documents produced to the customs office for the purpose of 
carrying out the formalities for importing the products shall not ipso facto cast doubt 
upon the statements in the certificate. 
V 
V /li 
?</ 
TITLE III 
DOUBLE-CHECKING SYSTEM 
SECTION I - EXPORTATION 
Article 6 
1. The competent authorities of Estonia shall issue an export licence in respect of all 
consignments from Estonia of textile products subject to any definitive or provisional 
quantitative limits established under Article 5 of the Protocol, up to the relevant 
quantitative limits as may be modified by Articles 4, 6 and 8 of the Protocol, as well as of 
all consignments of textile products subject to a double-checking system without 
quantitative limits as provided for in Article 2, paragraphs 2 and 3 of the Protocol. 
Article 7 
1. For products subject to quantitative limits under this Protocol the export licence 
shall conform to the model 1 annexed to this Appendix and it shall be valid for exports 
throughout the customs territory to which the Treaty establishing the European 
Community applies. However, where the Community has made recourse to the provisions 
of Articles 5 and 7 of the Protocol in accordance with the provision of the Agreed Minute 
No. 1, or to the Agreed Minute No. 2, the textile products covered by the export licences 
can only be put into free circulation in the region(s) of the Community indicated in those 
licences. 
2. Where quantitative limits have been introduced pursuant to this Protocol, each 
export licence must certify inter alia that the quantity of the product in question has been 
set off against the quantitative limit established for the category of the products concerned 
and shall only cover one category of products subject to quantitative limits. It may be used 
for one or more consignments of the products in question. 
3. For products subject to a double-checking system without quantitative limits the 
export licence shall conform to the model 2 annexed to this Appendix. It shall only cover 
one category of products and may be used for one or more consignments of the products 
in question. 
Article 8 
The competent authorities of the Community must be informed immediately of the 
withdrawal or modification of any export licence already issued. 
XL 
?r 
Article 9 
1. Exports of textile products subject to quantitative limits pursuant to this Protocol 
shall be set off against the quantitative limits established for the year in which the shipment 
of the goods has been effected, even if the export licence is issued after such shipment. 
2. For the purpose of applying paragraph 1, shipment of the goods is considered to 
have taken place on the date of their loading onto the exporting aircraft, vehicle or vessel. 
Article 10 
The presentation of an export licence, in application of Article 12 hereafter, shall be 
effected not later than 31 March of the year following that in which the goods covered by 
the licence have been shipped. 
SECTION II - IMPORTATION 
Article 11 
Importation into the Community of textile products subject to quantitative limits or to a 
double-checking system pursuant to this Protocol shall be subject to the presentation of an 
import authorisation. 
Article 12 
1. The competent authorities of the Community shall issue the import authorisation 
referred to in Article 11 above, within five working days of the presentation by the 
importer of the original of the corresponding export licence. 
2. The import authorisations concerning products subject to quantitative limits under 
this Protocol shall be valid for six months from the date of their issue for imports 
throughout the customs territory to which the Treaty establishing the European 
Community is applied. However, where the Community has recourse to the provisions of 
Articles 5 and 7 of the Protocol in accordance with the provisions of the Agreed Minute 
No. 1, or to the Agreed Minute No. 2, the products covered by the import licences can 
only be put into free circulation in the region(s) of the Community indicated in those 
licences. 
3. The import authorisations for products subject to a double-checking system 
without quantitative limits shall be valid for six months from the date of their issue for 
imports throughout the customs territory to which the Treaty establishing the European 
Community is applicable. 
4. The competent authorities of the Community shall cancel the import authorisation 
already issued whenever the corresponding export licence has been withdrawn. 
X AL 
% 
However, if the competent authorities of the Community are notified of the withdrawal or 
the cancellation of the export licence only after the importation of the products into the 
Community, the relevant quantities shall be set off against the quantitative limits 
established for the category and the quota year concerned. 
Article 13 
1. If the competent authorities of the Community find that the total quantities 
covered by export licences issued by the competent authorities of Estonia for a particular 
category in any year exceed the quantitative limit established in accordance with Article 5 
of the Protocol for that category, as may be modified by Articles 4, 6 and 8 of the 
Protocol, the said authorities may suspend the further issue of import authorisations. In 
this event, the competent authorities of the Community shall immediately inform the 
authorities of Estonia and the special consultation procedure set out in Article 15 of the 
Protocol shall be initiated forthwith. 
2. Exports of products of Estonian origin subject to quantitative limits or double-
checking system and not covered by Estonian export licences issued in accordance with 
the provisions of this Appendix may be refused an import authorisation by the competent 
Community authorities. 
However, without prejudice to Article 6 of the Protocol, if the import of such products is 
allowed into the Community by the competent authorities of the Community, the 
quantities involved shall not be set off against the appropriate quantitative limits 
established pursuant to this Protocol, without the express agreement of the competent 
authorities of Estonia. 
&. • '..V 
7T-
TITLE IV 
FORM AND PRODUCTION OF EXPORT LICENCES AND CERTIFICATES OF 
ORIGIN, AND COMMON PROVISIONS CONCERNING EXPORTS TO THE 
COMMUNITY 
Article 14 
1. The export licence and the certificate of origin may comprise additional copies 
duly indicated as such. They shall be made out in English or French. If they are completed 
by hand, entries must be in ink and in printed script. 
These documents shall measure 210 x 297 mm. The paper used shall be white writing 
paper, sized, not containing mechanical pulp, and weighing not less than 25 g/m2. If the 
documents have several copies only the top copy, which is the original, shall be printed 
with the guilloche pattern background. This copy shall be clearly marked as "original" and 
the other copies as "copies". Only the original shall be accepted by. the competent 
authorities of the Community as being valid for the purpose of export to the Community 
in accordance with the Provisions of the Protocol. 
2. Each document shall bear a standardised serial number; whether or not printed, by 
which it can be identified. 
This number shall be composed of the following elements: 
two letters identifying the exporting country as follows: EE 
two letters identifying the intended Member State of customs clearance as 
follows: 
BL = Benelux 
DE = Federal Republic of Germany 
DK = Denmark 
EL = Greece 
ES = Spain 
FR = France 
GB = United Kingdom 
IE = Ireland 
IT-Italy 
PT = Portugal 
a one-digit number identifying quota year or export year where applicable, 
corresponding to the last figure in the respective year, e.g. 4 for 1994; 
a two-digit number from 01 to 99, identifying the particular issuing office 
concerned in the exporting country; 
a five-digit number running consecutively from 00001 to 99999 allocated 
to the intended Member State of customs clearance. 
.•-'.) 
•\ L 
?tf 
Article 15 
The export licence and the certificate of origin may be issued after the shipment of the 
products to which they relate. In such cases they must bear the endorsement "délivré a 
posteriori" or the endorsement "issued retrospectively". 
Article 16 
1. In the event of a theft, loss or destruction of an export licence or a certificate of 
origin, the exporter may apply to the competent Estonian authorities which issued the 
document for a duplicate to be made out on the basis of the export documents in his 
possession. The duplicate of any such certificate or licence so issued shall bear the 
endorsement "duplicata" or "duplicate". 
2. The duplicate shall bear the date of the original export licence or certificate of 
origin. 
TITLE V 
ADMINISTRATIVE CO-OPERATION 
Article 17 
The Community and Estonia shall cooperate closely in the implementation of the 
provisions of this Appendix. To this end, contacts and exchanges of views, including on 
technical matters, shall be facilitated by both Parties. 
Article 18 
In order to ensure the correct application of this Appendix, the Community and Estonia 
offer mutual assistance for the checking of the authenticity and the accuracy of export 
licences and certificates of origin issued or of any declarations made within the terms of 
this Appendix. 
Article 19 
Estonia shall transmit to the Commission of the European Communities the names and 
addresses of the authorities competent to issue and verify the export licences and the 
certificates of origin, together with specimens of the stamps used by these authorities and 
specimen signatures of officials responsible for signing the export licences and the 
certificates of origin. Estonia shall also notify the Community of any change in this 
information. 
Al 
73 
Article 20 
1. Subsequent verification of certificates of origin or export licences shall be carried 
out at random, or whenever the competent Community authorities have reasonable doubt 
as to the authenticity of the certificate or licence or as to the accuracy of the information 
regarding the true origin of the products in question. 
2. In such cases, the competent authorities in the Community shall return the 
certificate of origin or the export licence or a copy thereof to the competent Estonian 
authorities, giving, where appropriate, the reasons of form or substance which justify an 
enquiry. If the invoice has been submitted, such invoice or a copy thereof shall be attached 
to the certificate or to the licence or their copies. The authorities shall also forward any 
information that has been obtained suggesting that the particulars given on the said 
certificate or licence are inaccurate. 
3. The provisions of paragraph 1 above shall also apply to subsequent verifications of 
the declarations of origin provided for in Article 2 of this Appendix. 
4. The results of the subsequent verifications carried out in accordance with 
paragraphs 1 and 2 above shall be communicated to the competent authorities of the 
Community within three months at the latest. The information communicated shall 
indicate whether the disputed certificate, licence or declaration, applies to the goods 
actually exported and whether these goods are eligible for export under the arrangements 
established by the Protocol. The information shall also include, at the request of the 
Community, copies of all the documentation necessary to fully determine the facts, and in 
particular, the true origin of the goods. 
Should such verifications reveal systematic irregularities in the use of declarations of 
origin, the Community may subject imports of the products in question to the provisions 
of Article 2, paragraph 1 of this Appendix. 
5. For the purpose of subsequent verification of certificates of origin, copies of the 
certificates as well as any export documents referring to them shall be kept for at least two 
years by the competent Estonian authorities. 
6. Recourse to the random verification procedure specified in this Article must not 
constitute an obstacle to the release for home use of the products in question. 
Article 21 
1. Where the verification procedure referred to in Article 20 or where information 
available to the competent authorities of the Community or of Estonia indicates or appears 
to indicate that the provisions of this Protocol are being circumvented or infringed, the 
Parties shall cooperate closely and with the appropriate urgency in order to prevent any 
such circumvention or infringement. 
<\ 
2o 
i/. 2. To this end, the competent authorities of Estonia shall, on their own initiative or at 
the request of the Community, carry out appropriate inquiries, or arrange for such 
inquiries to be carried out, concerning operations which are, or appear to the Community 
to be, in circumvention or infringement of this Appendix. Estonia shall communicate the 
results of these inquiries to the Community, including any other pertinent information 
enabling the cause of the circumvention or infringement, including the true origin of the 
goods, to be determined. 
3. By agreement between the Community and Estonia, officials designated by the 
Community may be present at the inquiries referred to in paragraph 2 above. 
4. In pursuance of the cooperation referred to in paragraph 1 above, the competent 
authorities of the Community and Estonia shall exchange any information considered by 
either Party to be of use in preventing circumvention or infringement of the provisions of 
this Protocol. These exchanges may include information on the production of textile 
products in Estonia and on the trade in the type of products covered by this Protocol 
between Estonia and third countries, particularly where the Community has reasonable 
grounds to consider that the products in question may be in transit across the territory of 
Estonia prior to their importation into the Community. This information may include at 
the request of the Community, copies of all available relevant documentation. 
5. Where sufficient evidence shows that the provisions of this Appendix have been 
circumvented or infringed, the competent authorities of the Community and Estonia may 
agree to take the measures set out in Article 6, paragraph 4 of the Protocol, and any other 
measures as are necessary to prevent a recurrence of such circumvention or infringement. 
/XL 
ÏÂ 
APPENDIX B 
referred to in Article 9 
Cottage industry and folklore products originating in Estonia 
1. The exemption provided for in Article 9 in respect of cottage industry products 
shall apply to the following types of products only : 
(a) fabrics woven on looms operated solely by hand or foot, being fabrics of a 
kind traditionally made in the cottage industry of Estonia ; 
(b) garments or other textile articles of a kind traditionally made in the cottage 
industry of Estonia obtained manually from the fabrics referred to above and sewn 
exclusively by hand without the aid of any machine ; 
(c) traditional folklore products of Estonia made by hand, in a list to be agreed 
between the Community and Estonia. 
Exemption shall be granted in respect only of products covered by a certificate 
conforming to the specimen attached to this Appendix and issued by the competent 
authorities in Estonia. These certificates must indicate the reasons justifying their issuance 
; the competent authorities of the Community will accept them after having checked that 
the products concerned have fulfilled the conditions established in this Appendix. The 
certificate concerning the products envisaged in indent (c) above must bear a stamp 
"FOLKLORE" marked clearly. In the case of a difference of opinion between the Parties 
concerning the nature of these products, consultations shall be held within one month in 
order to resolve these differences. 
Should imports of any product covered by this Appendix reach propositions liable to 
cause problems within the Community, consultations with Estonia shall be initiated as 
soon as possible, with a view to resolving the situation by the adoption if necessary of a 
quantitative limit, in accordance with the procedure laid down in Article 15 of this 
Protocol. 
2. The provisions of Titles IV and V of Appendix A shall apply mutatis mutandis to 
the products covered by paragraph 1 of this Appendix. 
£r 
£*-
APPENDIX C 
Reimports into the Community, within the meaning of Article 3(3) of this Protocol, of 
products listed in the Annex to this Appendix shall be subject to the provisions of this 
Protocol, unless the special provisions below provide otherwise : 
1. Subject to paragraph 2, only reimports into the Community of products affected 
by the specific quantitative limits laid down in the Annex to this Appendix shall be 
considered reimports within the meaning of Article 3 (3) of the Protocol. 
2. Reimports not covered by the Annex to this Appendix may be made subject to 
specific quantitative limits following consultations in accordance with the procedures set 
out in Article 15 of the Protocol, provided the products concerned are subject to 
quantitative limits pursuant to the Protocol, to a double-chéking system or to surveillance 
measures. 
3. Having regard to the interests of both Parties, the Community may at its 
discretion, or in response to a request under Article 15 of the Protocol : 
(a) examine the possibility of transferring from one category to another, using in 
advance or carrying over from one year to the next, portions of specific quantitative 
limits ; 
(b) consider the possibility of increasing specific quantitative limits. 
4. However, the Community may apply automatically the flexibility rules set out in 
paragraph 3 above within the following limits : 
(a) tranfers between categories may not exceed 20 % of the quantity for the 
category to which the transfer is made ; 
(b) carry-over of a specific quantitative limit from one year to the next may not 
exceed 10,5 % of the quantity set for the year of actual utilisation ; 
(c) advance use of specific quantitative limits from one year to the another may not 
exceed 7,5 % of the quantity set for the year of actual utilisation ; 
5. The Community shall inform Estonia of any measures taken pursuant to the 
preceding paragraphs. 
6. The competent authorities in the Community shall debit the specific quantitative 
limits referred to in paragraph 1 at the time of issue of the prior authorisation required by 
Council Regulation (EEC) n° 636/82 which governs economic outward processing 
arrangements. A specific quantitative limit shall be debited for the year in which a prior 
authorisation is issued. 
7 A certificate of origin made out by the organisations authorised to do so under 
Hstonian law shall be issued, in accordance with Appendix A to the Protocol, for all 
products covered by this Appendix. This certificate shall bear a reference to the prior 
authorisation mentioned in paragraph 6 above as evidence that the processing operation it 
describes has been carried out in Estonia. 
x\ 
?i 
8. The Community shall provide Estonia with the names and addresses of, and 
specimens of the stamps used by, the competent authorities of the Community which issue 
the prior authorisations referred to in paragraph 6 above. 
9. Without prejudice to the provisions of paragraohs 1 to 8 above, the Community 
and Estonia shall continue consultations with a view to seek a mutually acceptable 
solution enabling both Parties to benefit from the Protocol's provisions on outward 
processing traffic and so ensure the effective development of trade in textile products 
between Estonia and the Community. 
•P 
dï 
Annex to Appendix C 
(The product descriptions of the categories listed in this Annex 
are to be found in Annex I of thljProtocol) 
OPT QUOTAS 
COMMUNITY QUANTITATIVE LIMITS 
Category Unit Year (s) 
(p.m.) (p.m.) (p.m.) 
/•Vv 
n 
AGREED MINUTE N°l 
In the context of Protocol N°l oh trade in textile and clothing products, the Parties agreed 
that Article 5 of the Protocol does not preclude the Community, if the conditions are 
fulfilled, from applying the safeguard measures for one or more of its regions in 
conformity with the principles of the internal market. 
In such an event, Estonia shall be informed in advance of the relevant provisions of 
Appendix A of the Protocol to be applied, as appropriate. 
• •'1 
?C? 
AGREED MINUTE N°2 
Notwithstanding Article 7, paragraph 1 of Protocol N° 1 on trade in textile and clothing 
products, for imperative technical or administrative reasons or to find a solution to 
economic problems resulting from regional concentration of imports, or in order to 
combat circumvention and fraud of the provisions of this Protocol, the Community will 
establish for a limited period of time a specific management system in conformity with the 
principles of the internal market. 
However, if the Parties are unable to reach a satisfactory solution during the consultations 
provided for in Article 7, paragrah 3, Estonia undertakes, if so requested by the 
Community to respect temporary export limits for one or more regions of the Community. 
In such a case, these limits shall not preclude the importation into the region(s) concerned 
of products which were shipped from Estonia on the basis of export licences obtained 
before the date of formal notification to Estonia by the Community about the introduction 
of the above limits. 
The Community shall inform Estonia of the technical and administrative measures that 
need to be introduced by both Parties in order to implement the above paragraphs in 
conformity with the principles of the internal market. 
•'\\ 
u 
AGREED MINUTENT 
In the context of Protocol N°l on trade in textile and clothing products, the Parties agreed 
that Estonia shall endeavour not to deprive certain regions of the Community which have 
traditionally had relatively small shares of the Community quotas of import of products 
serving as inputs for their processing industry. 
The Community and Estonia further agreed to hold consultations, should the need arise, in 
order to avert any problems which might occur in this respect. 
?8 
AGREED MINUTE N° 4 
In the context of Protocol N°l on trade in textile and clothing products, Estonia agreed 
that, from the date of request for and pending the consulations referred to in Article 7, 
paragraph 3, it shall cooperate by not issuing export licences that would further aggravate 
the problems resulting from the regional concentration of direct imports into the 
Community. 
•\. > 
?5 
AGREED MINUTE N°5 
In the context of Protocol N°l on trade in textile and clothing products, the Parties agreed 
that, not later than the beginning of the third year of the application of this Protocol, 
specific consultations shall be held with the aim of reviewing the application of the double-
checking system including, in particular, an examination of the list of products subject to 
double-checking surveillance. 
>'. 
3o 
Protocol No. 2 on trade between the Community and Estonia for 
processed agricultural products 
Article 1 
1. The Community shall grant tariff concessions referred to in Annex 1 for processed 
agricultural products originating in Estonia. In the case of the goods referred to in Annex 
2, however, reductions of the agricultural component shall be granted within the quantity 
limits referred therein. 
2. The Joint Committee may: 
- add to the list of processed agricultural products referred to in this Protocol 
- increase the quantities of processed agricultural products eligible for the tariff 
concessions established by this Protocol. 
3. The Joint Committee may replace the concessions with a system of compensatory 
amounts with no quantity limits, established on the basis of the differences found between 
the prices on the Community and Estonian markets of the agricultural products actually 
used to produce the processed agricultural products covered by this Protocol. The Joint 
Committee shall draw up a list of the products to which the compensatory amounts are 
applicable and a list of basic products. It shall adopt general implementing rules to that 
end. 
Article 2 
For the purposes of this Protocol, the following definitions shall apply: 
- goods means the processed agricultural products referred to in this Protocol 
- agricultural component means the part of the charge corresponding to the difference 
between the prices on the internal market of the Parties of the agricultural products 
considered to have been used for the production of the goods and the prices of those 
agricultural products incorporated in imports from third countries 
- non-agricultural component means the part of the charge remaining when the 
agricultural component is deducted from the total charge 
- basic products means the agricultural products considered as having been used in the 
production of goods within the meaning of Regulation (EC) 3448/93 of 6.12.93 
- base quantity means the quantity of a basic product calculated in the manner stipulated 
in article 3 of Regulation (EC) 3448/93 and which is used to determine the agricultural 
component applicable to goods of a given type, in accordance with the terms of the same 
Regulation. 
is- /XL 
34 
Article 3 
1. The Community grants to Estonia the following concessions: 
- the non agricultural component of the charge shall be reduced as per Annex 1 
- for the goods for which Annex 1 stipulates a reduced agricultural component (MOBR) 
the level of the latter shall be calculated by reducing the base quantities of the basic 
products for which a levy reduction is granted by 20% in 1995, 40% in 1996 and 60% 
from 1997. For the other basic products of those goods, the corresponding reductions, for 
the same years, shall be 10%, 20% and 30%. These reductions shall be granted whitin the 
limits of tariff quotas stipulated in Annex 2. For quantities in excess of those quotas the 
agricultural component applicable to third countries shall apply. 
2. The agricultural components shall be replaced by reduced agricultural components in 
the case of goods added in accordance with the procedure described in Article 1 (2). 
Article 4 
Estonia shall apply the duties applicable on 1.1.1995 to imports of processed agricultural 
products originating in the Community and falling under Regulation (EC) 3448/93. 
However, if Estonia wishes to apply duties in accordance with Article 18(2) and (3) of 
this Agreement, Estonia shall refer them to the Joint Committee. Estonia shall distinguish 
between the agricultural component and the non-agricultural component of the duties 
within 2 years of the entry into force of this Agreement. Estonia shall remove the non-
agricultural component of the duties so distinguished within 3 years of the date of 
distinguishing between the duties components, in 3 equal annual steps. The agricultural 
component of the duty shall be reduced by the Joint Committee along the same principles 
indicated in Article 3, paragraph 1, second indent. 
'"-1 W 
Estonia 
1 1 
en code 
15211090 
15219099 
17041011 
17041019 
17049071 
17049075 
1805 
1806 
18061000 
18061010*11 
18061010*19 
18061010*91 
18061010*99 
18061030*10 
18061030*90 
18061090*10 
18061090*90 
18062010 
18062030 
18062050 
18062070 ANNEX 1 
Import duties applicable in the European Community to goods originating in Estonia 
description 
vegetable waxes 
beeswax 
chewing gum- in strips 
chewing gunvother 
boiled sweets 
toffees, caramels 
cacoa powder, not containing added sugar 
or other sweetening matter 
chocolate and other food preparations 
containing cocoa 
cocoa powder, containing added sugar 
or other sweetening matter third countries 
duty rates 
3 
2.5 gsp duty rates 
0 
0 DUTY RATES APPLICABLE j 
on entry into force 
0 
0 as fom 1.1.1996 
0 
0 
8 + mob,max23 | 2 + mob,max23 | 0 + mobrmax23 j 0 + mobrmax23 
8+mob,max23 
13 + mob,max 27 + ad s/z 
1 3 + mob,max 27 + ad s/z 
12 
| 10 
18062080 a 18069050 10 
10 + mob 
10 + mob 
10 + mob 
10 + mob 
10 + mob 
10 + mob 
1 2 + mob max 27 + ad s/z 
12 + mob max 27 + ad s/z 
1 2 + mob max 27 + ad s/z 
19 +mob 
12 + mob max 27 + ad s/z 2 + mob,max23 j 0 + mobrmax23 | 0 + mobrmax23 j 
6 +mob,max 27 +ad s/z 
6 +mob,max 27 +ad s/z 
9 
3 
3 +mob 
3 + mob 
3 +mob 
9 +mob max 27 + ad s/z 
9 +mob max 27 + ad s/z 
9 + mob max 27 + ad s/z 
9 +mob max 27 + ad s/z 3 +mobr max 27 + ad s/z | 0 + mobrmax 27 + ad s/z 
3 + mobr max 27 + ad s/z 
5 0 + mobr max 27 + ad s/z 
o i 
i 
! 
0 
5 
0 + mobr 
5 + mobr 
0 + mobr 
5 + mobr 
0 + mobr 
5 + mobr 
4 + mobr max 27 + ad s/z 
4 +mobr max 27 + ad s/z 
4 + mobr max 27 + ad s/z 
10 +mobr 
4 +mobr max 27 + ad s/z ! 
o- f 
o ! 
0 + mobr | 
0 + mobr 
0 + mobr 
0 + mobr 
0 + mobr , 
0 + mobr ! 
_ . 1 
O + mobr max 27 + ad s/z 
0 + mobr max 27 + ad s/z ! 
0 + mobr max 27 + ad s/z 
0 + mobr 
0 + mobr max 27 + ad s/z j 
Page 1 
^ 
Estonia 
Il 1 ' ANNEX 1 (cont'd) 
en code Import duties applicable in the European Community to goods originating in Estonia 
description 
| 
18069060 à 18069090 
19051000 
190520 third countries 
duty rates 
1 2 + mob max 27 + ad s/z 
9 +mob max 24 + ad f/m 
I 13 + mob 
190530 sauf 19053091 
19053091 
190540 
19059010 
19059020 
19059030 
19059040 à 19059090 exceptl9059060 
19059060 
21021039 
2105 
22021000 
22011019 
22030090 
22089031 
22089055 
22089059 yeasts 
ce-cream 
refreshing drinks 
mineral waters 
jeer 
vodka 
iqueurs 
Dther spirits 1 3 + mob max 35 + ad s/z 
1 3 + mob max 30 + ad f/m 
14 + mob 
6 +mob max 20 + ad f/m 
7 +mob 
14 + mob 
13 + mob max 30 + ad f/m 
13 + mob max 35 + ad s/z 
1 5 + mob 
12 + mob max 27 + ad s/z j 
15 
4 
24 
1.3 ecu/% vol/hl + 5 ecu/hi 
1.6 ecu/% vol/hl + 10 ecu/hi 
1.6 ecu/% vol/hl + 10 ecu/hi third countries 
duty rates 
O + mob max 24 + ad f/m 
O + mob 
O + mob max 20 + ad f/m 
O + mob 
4 + mob DUTY RATES APPLICABLE | 
on entry into force 
6 + mobr max 27 + ad s/z 
0 + mobr max 24 + ad f/m 
0 + mobr 
6 +mobr max 35 + ad s/z 
6 + mobr max 30 + ad f/m as fom 1.1.1996 I 
! 
O + mobr max 27 + ad s/z 
0 + mobr max 24 + ad f/m 
0 + mobr 
0+mobr max 35 + ad s/z 
O + mobr max 30 + ad f/m 
"•• — -
7 + mobr j 0 + mobr 
0 + mobr max 20 + ad f/m 
O + mobr 
0 + mobr 
6 +mobr max 30 + ad f/m 
j 6 + mobr max 35 + ad s/z 
4 +mob i O + mobr 
j 6 +mobr max 27 + ad s/z 
6 3 
0 
14 0 
9 0 + mobr max 20 + ad f/m 
0 + mobr 
0 + mobr 
0 + mobr max 30 + ad f/m 
0 + mobr max 35 + ad s/z 
0 + mobr 
0 + mobr max 27 + ad s/z 
0 
0 
7 
1.1 ecu/% vol/hl+ 4 ecu/hi j 0.9 ecu/% voi/hl+ 3.5 ecu/hi 
1.4 ecu/% vol/hl+ 8 ecu/hi ! 1.1 ecu/% vol/hl+ 7 ecu/h! 
1.4 ecu/% vol/hl+ 8 ecu/hi | 1.1 ecu/% vol/hl + 7 ecu/hi -j 
-j 
i 
i 
Page 2 -& 
o 
\- Estonia 
1 -ANNEX 2 
Tariff quotas applicable on imports into the European Community for goods originating in Estonia 
for which a reduction of the agricultural component is granted in accordance with Article 3 
en code 
17041011 
17041019 
17049071 
117049075 description 
chewing gum, sheets 
chewing gum, other 
boiled sweets 
caramels 
11805 Cdcao powder 
1806 chocolate 
1905 
21021039 
2105 
2203 
22089031 
22089055 
22089059 ind. baking 
yeasts 
ice-cream 
beer 
vodka 
liqueurs } 
} 
} 
} 
other spirits 1995 
120 
25 
60 1996 quantities (tons) 
1997 
1 
1 
i J_32 144 
28 T 31 
66! 72 
i • I 
100 | 110i 120 
1 ! 
I i 
15 
10 
150 
80 
15 
15 1 71 18 
j 
_.. 
88 
17 
17 12 
180 
96 
18 
18 1998 
156 
34 
78 
• 
130 
20 
13 
195 
104 
20 
20 1999 
168 
37 
84 
140 
21 
14 
210 
112 
21 
21 2000 
180 
41 
90 
150 
23 
15 
225 
120 
23 
23 
Page 1 
Protocol No. 3 
concerning the definition of originating products' and methods of administrative 
cooperation 9.T 
TITLE I 
GENERAL PROVISIONS 
Article I 
Definitions 
For the purposes of this Protocol: 
(a) 'manufacture' means any kind of working 
or processing including assembly or 
specific operations; 
(b) 'material' means any ingredient, raw 
material, component or part, etc.. used in 
the manufacture of the produci: 
(c) 'product' means the produci being 
manufactured, even if it is intended for 
later use in another manufacturing 
operation; 
(d) 'goods' means both materials and products; 
(é) 'customs value' means the value as 
determined in accordance with the 
Agreement on implementation of Aniclc VII 
of the General Agreement on Tariffs and 
Trade, done at Geneva on 12 April 1979; 
(f) 'ex-works price' means the price paid for 
the product cx-works to the manufacturer 
in whose undertaking the last working or 
processing is carried out provided the price 
includes the value of all the materials used, 
minus all internal taxes which arc. or may 
be, repaid when the produci obtained is 
exported; 
(g) 'value of materials' means the customs 
value at the time of importation of the non-
originating materials used, or, if this is not 
known and cannot be ascertained, the first 
ascertainable price paid for the materials in 
the territories concerned; 
(h) Value of originating materials' means the 
customs value of such materials as defined 
in subparagraph (g) applied mutatis 
mutandis: 
(i) 'added value' shall be taken to be the ex 
works price minus the customs value of 
each of the products incorporated which 
did not originale in the country in which 
those products were obtained. 0) 'chapters' and 'headings' means the 
chapters and the hcadings(four-digit 
codes) used in the nomenclature which 
makes up the Harmonized Commodity 
Description and Coding System, referred 
to in this Protocol as 'the Harmonized 
System' or 'HS'; 
(k) 'classified' refers lo the classification of a 
product or material under a particular 
heading; 
(I) 'consignment* means products which are 
cither sent simultaneously from one 
exporter to one consignee or 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. 
TITLE II 
DEFINITION OF THE CONCEPT 
OF "ORIGINATING PRODUCTS" 
Article 2 
Origin criteria 
For the purpose of implementing this Agreement 
and without prejudice lo the provisions of Articles 
3 and 4 of this Protocol, the following products 
shall be considered as 
1.products originating in the Community 
a)producls wholly obtained in the 
Community, within the meaning of 
Article 5 of this Protocol: 
b)products obtained in the Community 
which contain materials not wholly 
obtained there, provided that the said 
materials have undergone sufficient 
working and processing in the 
Community within the meaning of 
Article 6 of this Protocol: 
2.products originating in Estonia 
a)producls wholly obtained in Estonia 
wilhin the meaning of Article 5 of this 
Protocol: 
FXL 
% 
b)producls obtained in Estonia which 
contain materials not wholly obtained 
there, provided that the said materials 
have undergone sufficient working or 
processing in Estonia within the 
meaning of Article 6 of this Protocol. 
Article 3 
Bilateral cumulation 
1. Notwithstanding Article 2 (1) (b), materials 
originating in Estonia within the meaning of 
this Protocol shall be considered as materials 
originating in the Community and it shall not be 
necessary that such materials have undergone 
sufficient working or processing there, provided 
however that they have undergone working or 
processing going beyond that referred lo in 
Article 7 of this Protocol. 
2. Notwithstanding Article 2 (2) (b), materials 
originating in the Community within the 
meaning of this Protocol shall be considered as 
materials originating in Estonia and it shall not 
be necessary that such materials have undergone 
working or processing there, provided however 
that they have undergone working or processing 
going beyond that referred to in Article 7 of this 
Protocol. 
Article 4 
Cumulation with materials originating in 
Latvia and Lithuania 
l.(a) Notwithstanding Article 2 (1) (b) and 
subject lo the provisions of paragraphs 2 and 3. 
materials originating in Latvia or Lithuania 
within the meaning of Protocol^ annexed lo 
the Agreements between the Community and 
these countries shall be considered as 
originating in the Community and it shall not be 
necessary' that such materials have undergone 
sufficient working or processing, on condition 
however that they have undergone working or 
processing beyond that referred to in Article 7 of 
this Protocol. 
.(b)Nolwithstanding Article 2 (2) (b) and 
subject lo the provisions of paragraphs 2 and 3, 
materials originating in Latvia or Lithuania 
within the meaning of Protocol "annexed lo the 
Agreements between the Community and these 
countries shall be considered as originating in 
Estonia and it shall not be necessary that such 
materials have undergone sufficient working or 
processing, on condition however lhal they have 
undergone working or processing beyond that 
referred to in Article 7 of this Protocol. 
:1 
ry 2. .Products which have acquired originating 
status by virtue of paragraph 1 shall only 
continue lo be considered as originating in the 
Community or in Estonia, when the value added 
there exceeds ihc value of the materials used 
originating in Latvia or Lithuania. 
If this is not so, the products concerned shall be 
considered for ihe purposes of implementing 
this Agreement or of the Agreement between 
the Community and Estonia as originating in 
Latvia or Lithuania according lo which of these 
countries accounts for the highest value of 
originating materials used. 
3. For the purposes of this Article, identical 
rules of origin to those in this Protocol shall be 
applied in trade between ihe Community and 
Latvia and Lithuania and between Estonia and 
those two countries and also between each of 
these three countries themselves. 
Article 5 
Wholly obtained products 
1.Within the meaning of Article 2 (I) (a) and 
(2) (a), the following shall be considered as 
wholly obtained cither in the Community or in 
Estonia. 
(a) mineral products extracted from their soil or 
from their seabed: 
(b) vegetable products harvested there; 
(c) live animals born and raised there; 
(d) products from live animals raised there; 
(c) products obtained by hunting or fishing there; 
(f) products of sea fishing and other products 
taken from ihc sea by their vessels; 
(g) products made aboard their factory ships 
exclusively from products referred lo in 
subparagraph (f): 
(h) used articles collected there fil only for ihe 
recovery of raw materials, including used tyres 
fil only for rcireading or use as waste: 
(I) waste and scrap resulting from manufacturing 
operations conducted there; 
(j) products extracted from marine soil or subsoil 
outside their territorial waters provided that they 
have sole rights to work that soil or subsoil; 
(k) goods produced exclusively from products 
specified in subparagraphs (;i) lo (j). /VL. 
5^ 
2. The terms 'iheir vessels' and 'their factory ships' 
in paragraph 1 (Q and (g) shall apply only to 
vessels and factory ships: 
• - which are registered or recorded in a Member 
State of the Community or in Estonia, 
- which sail under the flag of a Member State of 
the Community or Estonia , 
- which are owned to an extent of at least 50 per 
cent by nationals of a Member Stale of the 
Community or Estonia, or by a company with 
its head office in one of these Slates or in 
Estonia, of which ihc manager or managers, 
chairman of the board of directors or ihc 
supervisory board, and ihe majority of the 
members of such boards arc nationals of 
Member Stales of the Community or of Estonia 
and of which, in addition, in ihc case of 
partnerships or limited companies, at least half 
the capital belongs to these States, to Estonia, 
to their public bodies or to their nationals. 
- of which the master and officers arc 
nationals of Member Slates of the 
Community or of Estonia, 
- of which at least 75% of the crew arc 
nationals of Member Slates of the 
Community or of Estonia, 
3. The terms the "Community" and "Estonia" 
shall also cover the territorial waters which 
surround the Member Stales of the Community 
and Estonia. 
Sea-going vessels, including factory ships on 
which the fish caught is worked or processed, 
shall be considered as part of the territory of the 
Community or of Estonia provided thai they 
satisfy the conditions set out in paragraph 2. 
Article 6 
Sufficiently worked or processed products 
1. For the purposes of Article 2, non-
originating materials arc considered lo be 
sufficiently worked or processed when the 
product obtained is classified in a heading 
which is different from that in which all the 
non-originaling materials used in its 
manufacture arc classified, subjeel to 
paragraphs 2 and 3. 
2. For a produci mentioned in columns 1 and 2 
of the list in Annex II. the conditions sel oui 
in column 3 for ihc product concerned must 
be fulfilled instead of the rule in paragraph 
1. Where in the lisl in Annex II a percentage 
rule is applied in determining the originating 
status of a product obtained in the 
Community or in Estonia the value added by 
the working or processing shall correspond 
lo the ex-works price of the produci 
obtained, less the value of Ihird-country 
materials imported into the Community or 
Estonia. 
3. These conditions indicate, for all products 
covered by this Agreement, the working or 
processing which must be carried out on the 
non-originaling materials used in the 
manufacture of these products, and apply 
only in relation to such materials. 
Accordingly, it follows thai if a product, 
which has acquired originating status by 
fulfilling the conditions set oui in the list for 
that produci, is used in the manufacture of 
another produci, the conditions applicable lo 
the product in which il is incorporated do not 
apply to it. and no account shall be taken of 
the non-originating materials which may 
have been used in its manufacture. 
Article 7 
Insufficient working or processing operations 
For the purpose of implementing Article 6 the 
following shall be considered as insufficient 
working or processing lo confer the status of 
originating products, whether or not there is a 
change of heading: 
(a)operations to ensure the preservation of 
products in good condition during transport 
and storage (ventilation, spreading out, 
drying, chilling, placing in sail, sulphur 
dioxide or other aqueous solutions, removal 
of damaged parts, and like operation); 
(b) simple operations consisting of removal of 
dust, sifting or screening, sorting, 
classifying, matching (including the making-
up of sels of articles), washing, painting, 
cutting up: 
(c) (i) changes of packaging and breaking up 
and assembly of packages: 
(ii) simple placing in bottles, flasks, bags, 
cases, boxes, fixing on cards or boards, 
etc., and all other simple packaging 
operations: 
(d) affixing marks, labels and other like 
distinguishing signs on products or iheir 
packaging: 
P 
Sï 
(e) simple mixing of products, whether or not of 
different kinds, where one or more 
components of the mixtures do not meet the 
conditions laid down in this Protocol to 
enable them lo be considered as originating 
in the Community or in Estonia; 
(f) simple assembly of parts lo constitute a 
complete produci; 
(g) a combination of two or more operations 
specified in subparagraphs (a) to (0", 
(h) slaughter of animals. 
Article 8 
Unit of qualification 
1. The unit of qualifiait ion for ihc appliailion 
of the provisions of this Protocol shall be the 
particular produci which is considered as the 
basic unit when determining classification using 
ihe nomenclature of the Harmonized System. 
Accordingly, it follows thai: 
(a) when a product composed of a group or 
assembly of articles is classified under the 
lerms of the Harmonized 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 ihe same 
heading of the Harmonized System, each 
product must be taken individually when 
applying ihc provisions of this Protocol. 
2. Where, under general rule 5 of the 
Harmonized System, packaging is included 
with the produci for classification purposes, 
it shall be included for the purposes of 
determining origin. originating. Nevertheless, when a set is 
composed of originating and non-originating 
products, the set as a whole shall be regarded as 
originating, provided that the value of the non-
originating products does not exceed 15 per cent 
of the ex-works price of Ihc set. 
Article J J 
Neutral elements 
In order lo determine whether a produci 
originates in the Community or in Estonia it 
shall not be necessary to establish whether the 
electrical energy, fuel, plant and equipment as 
well as machines and tools used to oblain such 
product, or whether any goods, used in the 
course of production which do not enlcr and 
which were not intended to enlcr into Ihe final 
composition of ihc produci. arc originating or 
not. 
TITLE 111 
TERRITORIAL REQUIREMENTS 
Article 12 
Principle of territoriality 
The conditions set out in Title 11 relative to the 
acquisition of originating status must be fulfilled 
without interruption in the Community or in 
Estonia without prejudice to the provisions of 
Article 3. 
Article 13 
Reimportation of goods 
If originating products exported from the 
Community or Estonia to another country arc 
returned, except in so far as provided for in 
Article 3 or 4 they musl be considered as non-
originating, unless it can be demonstrated to the 
satisfaction of the customs authorities that: 
Article 9 
Accessories, spare parts and tools 
Accessories, spare parts and tools dispatched 
with a piece of equipment, machine, apparatus 
or vehicle, which arc part of the normal 
equipment and included in the price thereof or 
which are not separately invoiced, shall be 
regarded as one with Ihc piece of equipment, 
machine, apparatus or vehicle in question. 
Article 10 
Sets 
Scls, as defined in general rule 3 of Ihc 
Harmonized System, shall be regarded as 
oiii'matm:' when all component products arc (a) the goods returned arc the same goods as 
those exported: and 
(b) they have not undergone any operation 
beyond that necessary lo preserve them in 
good condition while in that country or while 
being exported. 
Article I-I 
Direct transport 
1. The preferential treatment provided for under 
this Agreement applies only to products or 
materials which arc transported between the 
territories of the Community and Estonia or, 
when the provisions of Article 4 are applied, of 
Latvia or Lithuania without entering any other !CL 
33 
territory. However, goods originating in the 
Community or in Estonia and constituting one 
single consignment which is not split up may be 
transported through territory other than lhat of 
the Community or Estonia or, when the 
provisions of Article 4 apply, of Latvia or 
Lithuania with, should the occasion arise, 
transhipment or temporary warehousing in such 
territory, provided that the goods have remained 
under the surveillance of the cusioms authorities 
in the country of transit or of warehousing and 
lhat Ihey have not undergone opérations olhcr 
than unloading, reloading or any operation 
designed to preserve them in good condition. 
Products originating in Estonia or in the 
Community may be transported by pipeline 
across territory olhcr than lhat of the 
Community or thai of Estonia. 
2. Evidence that the conditions sel oui in 
paragraph 1 have been fulfilled may be supplied 
to the customs auihorilics of Ihc importing 
country by the production of: 
(a) a through bill of lading issued in the 
exporting country covering the passage 
through the country of transir, or 
(b) a certificaic issued by ihc cusioms auihorilics 
of the country- of transit: 
(i) giving an exact description of ihc 
products; 
(ii) slating the dates of unloading and 
reloading of the products and, where 
applicable, ihc names of the ships used: 
and (a) an exporter has consigned these products 
from one of the Parties to the country in 
which the exhibition is held and has 
exhibited ihem there; 
(b) the products have been sold or otherwise 
disposed of by that exporter to a person in 
another Party; 
(c) the products have been consigned during the 
exhibition or immediately thereafter to the 
lallcr Party in the stale in which they were 
sent for exhibition; and 
(d) the products have not, since they were 
consigned for exhibition, been used for any 
purpose other than demonstration at the 
exhibition. 
2. A proof of origin must be issued or made out 
in accordance with Ihc provisions of Title IV 
and submitted to the customs authorities of Ihe 
importingr^re, in the normal manner. The 
name and address of the exhibition must be 
indicated thereon. Where necessary, additional 
documentary evidence of the nature of the 
products and ihe conditions under which they 
have been exhibited may be required. 
3. Paragraph 1 shall apply to any trade, 
. industrial, agricultural or crafts exhibition, fair 
or similar public show or display which is not 
organized for private purposes in shops or 
business premises with a view to the sale of 
foreign products, and during which the products 
remain under cusioms control. 
TITLE IV 
(iii) certifying the conditions under which 
the products remained in the transit 
country; or 
(c) failing these, any substantiating documents. 
Article 15 
Exhibitions 
1. Products sent from one of the Parlies for 
exhibition in a third country and sold after ihe 
exhibition for importation in another Party shall 
benefit on importation from the provisions of 
this Agreement on condition that the products 
meet the requirements of this Proiocol entitling 
them to be recognized as originating in the 
Community or in Estonia and provided lhat il is 
shown to the satisfaction of the customs 
authorities that: PROOF OF ORIGIN 
Article 16 
Movement certificate EUR.1 
.Evidence of originating status of products, 
within the meaning of this Protocol, shall be 
given by a movement certificate EUR. 1, a 
specimen of which appears in Annex III to this 
Protocol. 
Article 17 
Normal procedure for the issue of a 
movement certificate EUR.1 
1. A movement certificate EUR. 1 shall be 
issued by the customs authorities of the 
exporting ,^'t on application having been 
made in writing by the exporter or. under the 
exporter's responsibility, by his authorized 
icpicsentalive. 
4oo 
2. For this purpose, the exporter or his 
authorized representative shall fill out both the 
movement certificate EUR.1 and ihe application 
form, specimens of which appear in Annex III. 
These forms shall be completed in one of the 
languages in which this Agreement is drawn up, 
in accordance with the provisions of the 
domestic law of the exporting Sfere, if they 
arc handwritten, they shall be completed in ink 
and in capital lctlcrs. The description of the 
products must be given in the box reserved for 
this purpose without leaving any blank lines. 
Where the box is not completely filled a 
horizontal line must be drawn below the last 
line of the description, ihc empty space being 
crossed through. 
3. The exporter applying for the issue of a 
movement certificate EUR. I shall be prepared lo 
submit at any time, at the request of ihc cusioms 
authorities of the exporting $> hxre where ihc 
movement certificate EUR.1 is issued, all 
appropriate documents proving Ihc originating 
status of the products concerned as well as the 
fulfilment of the olhcr requirements of this 
Protocol. 
The exporter must retain for at least three years 
the documents referred to ihc preceding 
paragraph. 
Applications for movement certificates EUR.1 
must be preserved for ai least three years by the 
customs authorities of the exporting Slate. 
4. The movement certificaic EUR. I shall be 
issued by the customs auihorilics of a Member 
State of the Community if the goods to be 
exported can be considered as products 
originating in the Community within Ihe 
meaning of Article 2 ( 1 ) of this Protocol. The 
movement certificate EUR.1 shall be issued by 
the customs authorities of Estonia; if the goods 
to be exported can be considered as products 
originating in Estonia within the meaning of 
Article 2 (2) of this Protocol. 
5. Where the cumulation provisions of Article 2 
to 4 are applied, ihc customs auihorilics of the 
Member State of ihe Community or of Estonia 
may issue movement certificates EUR.1 under 
the conditions laid down in this Protocol if the 
goods to be exported can be considered as 
originating products within the meaning of this 
Pioiocol and provided that the goods covered by 
the movement certificates EUR I arc in the 
( 'oiniiuinitY oi in Lsioma. In these cases movement certificates EUR.1 
shall be issued subject lo the presentation of the 
proof of origin previously issued or made out. 
This proof of origin must be kept for at least 
three years by the cusioms authorities of the 
exporting Slate. 
6. The issuing cusioms authorities shall take 
any steps necessary lo verify ihc originating 
status of ihc products and the fulfilment of the 
olhcr requirements of this Protocol. For this 
puiposc, they shall have the right lo call for any 
evidence and lo carry oui any inspection of the 
exporter's accounts or any olhcr check which 
they consider appropriate. 
The issuing cusioms auihorilics shall also 
ensure that the forms referred to in paragraph 2 
arc duly completed. In particular, they shall 
check whether ihc space reserved for ihe 
description of the products has been completed 
in such a manner as to exclude all possibility of 
fraudulent additions. 
7. The date of issue of ihe movement certificate 
EUR.1 shall be indicated in the part of the 
certificaic reserved for ihc customs authorities. 
8. A movement certificaic EUR.1 shall be 
issued by the cusioms authorities of the 
exporting Sfas-fg when ihc products lo which it 
relaies arc exported. Il shall be made available 
lo the exporter as soon as actual exportation has 
been effected or ensured. 
Article IS 
Movement certificates EUR.1 issued 
retrospectively 
1. Notwithstanding Article 17(8), a movement 
certificate EUR. 1 may exceptionally be issued 
after exportation of the products to which it 
relaies if: 
(a) il was noi issued at ihe lime of exportation 
because of errors or involuntary omissions or 
special circumstances: or 
(b) il is demonstrated lo the satisfaction of the 
customs auihorilics lhat a movement 
certificate EUR.1 was issued but was not 
accepted at importation for technical 
reasons. 
2. For ihc implementation of paragraph 1, the 
exporter must indicate in this application the 
place and dale of exportation of Ihc products lo 
which Ihc movement certificate EUR. I relates, 
and slate the reasons foi his request. 
/flL 
/jOA 
3. The customs authorities may issue a 
movement certificaic EUR. 1 rclrospcclivcly only 
after verifying that Ihc information supplied in 
the exporter's application agrees with lhat in the 
corresponding file. 
4. Movement certificates EUR.1 issued 
retrospectively must be endorsed with one of the 
following phrases: 
"NACHTRAGLICH AUSGESTELLT", 
-DÉLIVRÉ A POSTERIORI", "R1LASCIATO 
A POSTERIORI", "AFGEGEVEN A 
POSTERIORI", "ISSUED 
RETROSPECTIVELY". "UDSTEDT 
EFTERF0LGENDEM, "EKAO0EN EK TON Y 
ZTEPON", "EXPED1DO A POSTERIORI", 
"EMITADO A POSTERIORI". 
"TAGANTJÀRELE VAUAANTUD". 
5. The endorsement referred lo in paragraph 4 
shall be inserted in the 'Remarks' box of Ihc 
movement certificaic EUR. 1. 
Article 19 
Issue of a duplicate movement certificate 
EUR.1 
1. In the event of Ihcfi, loss or destruction of a 
movemcni certificate EUR. 1. the exporter may 
apply to the cusioms auihorilics which issued it 
for a duplicate made out on the basis of the 
export documenis in their possession. 
2. The duplicate issued in this way must be 
endorsed wilh one of the following words: 
'DUPLIKAT, 'DUPLICATA', 'DUPLICATO', 
'DUPLICAAT, 'DUPLICATE', 'ANTIFPAOO'. 
'DUPLICADO'. 'SEGUNDA VIA', 
'DUPLIKAAT*. 
3. The endorsement referred lo in paragraph 2, 
and the date of issue and the serial number of 
the original certificaic shall be inserted in the 
'Remarks' box of the duplicate movement 
certificate EUR. 1. 
4. The duplicate, which must bear ihe date of 
issue of the original movement certificate 
EUR.1, shall take effect as from that dale. 
Article 20 
Replacement of certificates 
1. It shall at any lime be possible to replace one 
or more movement ccrtifiailcs EUR. 1 by one or 
more other certificates provided thai this is done 
by the customs office responsible for controlling 
the goods. 2. The replacement certificate shall be regarded 
as a definite movement certificate EUR. 1 for the 
purpose of the application of this Protocol, 
including the provisions of this Article. 
3. The replacement certificate shall be issued on 
the basis of a written request from the re-
exporter, after the authorities concerned have 
verified the information supplied in the 
applicant's request. The date and serial number 
of the original movemcni certificate EUR.1 shall 
be given in box 7. 
Article 21 
Simplified procedure for (he issue of 
certificates 
1. By way of derogation from Articles 17, 18 
and 19 of this Protocol, a simplified procedure 
for the issue of EUR. 1 movement certificates 
can be used in accordance wilh the following 
provisions. 
2. The customs authorities in the exporting 
State may authorize any exporter, hereinafter 
referred to as 'approved exporter', making 
frequent shipments for which EUR.1 movement 
certificates may be issued and who offers, to the 
satisfaction of Ihc competent authorities, all 
guarantees necessary to verify the originating 
status of Ihc products, not to submit to the 
cusioms office of Ihc application for an EUR. 1 
certificate relating to those goods, for the 
purpose of obtaining an EUR. 1 certificate under 
Ihe conditions laid down in Article 17 of this 
Protocol. 
3. The authorization referred to in paragraph 2 
shall stipulate, at the choice of the competent 
authorities, lhat box No 11 'Customs 
endorsement' of ihc EUR.1 movemcni certificate 
must: 
(a) either be endorsed beforehand with the 
stamp of the competent customs office of the 
exporting Slate and the signature, which 
may be a facsimile, of an official of that 
office: or 
(b) be endorsed by the approved exporter with a 
special stamp which has been approved by 
the customs auihorilics of the exporting State 
and corresponds lo the specimen given in 
Annex V of this Protocol. Such stamp may 
be pre-prinled on the forms. 
4. In the cases referred lo in paragraph 3 (a), 
one of the following phrases shall be entered in 
;, box No 7 'Remarks' of ihc EUR 1 movement 
certificate: 
// 
/toZ. 
,/ •PROCEDIMIENTO SIMPLIFICADO', 
•FORENKLET PROCEDURE', 
VEREINFACHTES VERFAHREN', "AllAOYZ 
TYMENHAIAAIKAZIA', 'SIMPLIFIED 
PROCEDURE', 'PROCEDURE SIMPLIFIEE', 
•PROCEDURA SEMPL1FICATA', 
'VEREENVOUGIGDE PROCEDURE', 
'PROCEDIMENTO SIMPLIFICADO', 
'LIHTSUSTATUD PROTSEDUUR'. 
5. Box No 11 'Customs endorsement' of the 
EUR.1 certificate shall be completed if 
necessary by the approved exporter. 
6. The approved exporter shall, if necessary, 
indicate in box No 13 'Request for verification' 
of the EUR.1 certificate the name and address of 
the authority competent to verify such a 
certificate. 
7. Where the simplified procedure is applied, 
the cusioms auihorilics of ihc exporting State 
may prescribe the use of EUR. 1 certificates 
bearing a distinctive sign by which they may be 
identified. 
8. In the authorization referred to in paragraph 
2 the competent authorities shall specify in 
particular: 
(a) the conditions under which the applications 
for EUR. 1 certificates arc lo be made; 
(b) the conditions under which these 
applications arc to be kept for at least three 
years; 
(c) in the cases referred to in paragraph 3 (b) the 
authority competent to earn' out the 
subsequent verification referred to in Article 
30 of this Protocol. 
9. The customs authorities of the exporting 
State may declare certain categories of goods 
ineligible for the special treatment provided for 
in paragraph 2. 
10. The cusioms auihorilics shall refuse the 
authorization referred lo in paragraph 2 to 
exporters who do noi offer all the guarantees 
which they consider necessary. The competent 
authorities may withdraw the authorization at 
any lime. They must do so where the approved 
exporter no longer satisfies the conditions or no 
longer offers these guarantees. 
11. The approved exporter may be required lo 
inform the competent authorities, in accordance 
with the rules which they lay down, of the goods 
to be dispatched bv him. so lhat such authorities may make any verification they think necessary 
before the departure of the goods. 
12. The customs authorities of the exporting 
Slate may carry out any check on approved 
exporters which Ihey consider necessary. Such 
exporters must allow this to be done. 
13. The provisions of this Article shall be 
without prejudice lo the application of the rules 
of the Community, the Member Slates and 
Estonia concerning customs formalities and ihe 
use of cusioms documents. 
Article 22 
Validity of proof of origin 
1. A movement certificate EUR.1 shall be valid 
for four months from the dale of issue in Ihc 
exporting St*, hz^ and must be submitted within 
the said period lo Ihe cusioms auihorilics of the 
imporlingjJrV'e . 
2. Movemcni certificates EUR. 1 which are 
submitted lo the customs authorities of the 
importing £ h-h, aflcr ihe final dale for, 
presentation specified in paragraph 1 maybe 
accepted for the purpose of applying preferential 
treatment, where the failure to submit these 
documents by the final dale sei is due to reasons 
of force majeure or exceptional circumstances. 
3. In olhcr aises of belaicd presentation, the 
customs authorities of the importing S hxih^ 
may accept ihc movement certificates EUR.1 
where the products have been submitted to them 
before the said final date. 
Article 23 
Submission of proof of origin 
Movement certificates EUR. 1 shall be submitted 
lo ihc cusioms authorities of the importing 
£t~<x.hz in accordance wilh the procedures 
applicable in lhat .£/~rx'd The said authorities 
may require a translation of a movement 
certificate EUR. 1 or an invoice declaration. 
They may also require the import declaration lo 
be accompanied by a statement from the 
importer lo the effect thai the products meet the 
conditions required for the implementation of 
this Agreement. 
Article 24 
Importation by instalments 
Where, al the request of the importer and on the 
conditions laid down by the cusioms authorities 
of ihc importing A /«. r^ dismantled or non-
asscmblcd products within the meaning of 
general rule 2(a) ol the Mannoni/ed System /YL 
/loi 
falling within chapters 84 and 85 of the 
Harmonized System arc imported by 
instalments, a single proof of origin for such 
products shall be submitted to Ihc customs 
authorities upon importation of the first 
instalment. 
Article 25 
Form EUR.2 
1. Notwithstanding Article 16, the evidence of 
originating status, within the meaning of this 
Protocol, for consignments containing only 
originating products and whose value docs nol 
exceed ECU (3000J per consignment, may be 
given by a form EUR.2, a specimen of which 
appears in Annex IV to this Protocol. 
2. The form EUR.2 shall be completed and 
signed by the exporter or, under the exporters 
responsibility, by his authorized représentaiivc 
in accordance with this Protocol. 
3. A form EUR.2 shall be completed for each 
consignment. 
4. The exporter who applied for the form 
EUR.2 shall submit at the request of ihc customs 
authorities of the exporting Stale all supporting 
documents concerning the use of this form. 
5. Article 22 and 23 shall apply mutatis 
mutandis lo forms EUR.2. 
Article 26 
Exemptions from formal proof of origin 
1. Products scnl as small packages from private 
persons lo private persons or forming part of 
travellers' personal luggage shall be admitted as 
originating products without requiring the 
submission of a formal proof of origin, provided 
that such products arc not imported by way of 
trade and have been declared as meeting the 
requirements of this Protocol and where there is 
no doubt as to the veracity of such a declaration. 
In the case of products sent by posi, this 
declaration can be made on the customs 
declaration C2/CP3 or on a sheet of paper 
annexed to lhat document. packages or ECU 800 in the case of products 
forming part of travellers' personal luggage. 
Article 27 
Discrepancies and formal errors 
1. The discover)' of slight discrepancies 
between the statements made in a movement 
certificate EUR. 1, or in a Form EUR.2 and ihose 
made in the documents submitted lo Ihe cusioms 
office for the purpose of carrying out Ihe 
formalities for importing the products shall not 
ipso facto render the movement certificate 
EUR.1, or the Form EUR.2 null and void if it is 
duly established that this document does 
correspond to the products submitted. 
2. Obvious formal errors such as typing errors 
on a movement certificaic EUR. 1, or a Form 
EUR.2 should nol cause this document lo be 
rcjcclcd if these errors are nol such as lo crcale 
doubts concerning the correctness of the 
statements made in this document. 
Article 28 
Amounts expressed in ECUs 
1. Amounts in the national currency of the 
exporting Stale equivalent to the amounts 
expressed in ECUs shall be fixed by the 
exporting Slaie-and communicated to ihe other 
P^-rry . 
When the amounts exceed the corresponding 
amounts fixed by the importing Slate, the latter 
shall accept them if the products are invoiced in 
the currency of the exporting Stale or in the 
currency of one of the other States referred lo in 
Article 4 of this Protocol. 
If the goods are invoiced in the currency of 
another Member Slate of the Community the 
importing Stale shall recognize the amount 
notified by the Slate concerned. 
2. Up to and including 30 April 2000. the 
amounts to be used in any given national 
currency shall be the equivalent in that national 
currency of ihe amounts expressed in ECUs as 
al 1 October 1994. 
**' 2. Imports which arc occasional and consist 
solely of products for ihc personal use of the 
recipients or travellers or their families shall nol 
be considered as imports by way of trade if il is 
evident from the nature and quantity of the 
products lhat no commercial purpose is in view. 
3. Fuilhermoic, the loial value of these products 
must not exceed ECU 3<><> '" «he case of small For each successive period of five years, the 
amounts expressed in ECUs and their 
equivalents in the national currencies of the 
Slates shall be reviewed by the Joint Committee 
on the basis of ihc exchange rates of the ECU as 
al the first working day in October in the year 
immediately preceding that five-years period 
When carrying out this review ihc. Joint 
( 'oiumilirc shall cnsui*' ih.il ilnir will |,<- n,, 
Ao^\. 
10 
decrease in the amounts lo be used in any 
national currency and shall furthermore 
consider the desirability of preserving the effects 
of the limits concerned in real lerms. For this 
purpose, it may decide to modify the amounts 
expressed in ECUs. 
TITLE V 
ARRANGEMENTS FOR ADMINISTRATIVE 
COOPERATION 
Article 29 
Communication of stamps and addresses 
The customs authorities of the Member Stales 
and of Estonia shall provide each other, through 
the Commission of ihc European Communities, 
with specimen impressions of stamps used in 
their customs offices for the issue of EUR. 1 
certificates and with ihc addresses of the 
customs authorities responsible for issuing 
movement certificates EUR. I and for verifying 
those certificates and forms EUR.2. 
Article 30 
Verification of movement certificates EUR1 
and of forms EUR.2 
1. Subsequent verification of movemcni 
certificates EUR. 1 and forms EUR.2 shall be 
carried out randomly or whenever the cusioms 
authorities of the importing State have reasoned 
to doubt the authenticity of such documents, the 
originating status of the products concerned or 
the fulfilment of the other requirements of this 
Protocol. 
2. For the purposes of implementing the 
provisions of paragraph 1. the customs 
authorities of the importing Stale shall return 
the movement certificate EUR. 1, the Form 
EUR.2, or a copy of these documents, lo the 
customs authorities of ihc exporting Slate 
giving, where appropriate, ihc reasons of 
substance or form for an inquiry. 
3. The verification shall be carried out by the 
customs authorities of the exporting Stale. For 
this purpose, they shall have the right lo call for 
any evidence and to carry oui any inspection of 
the exporter's accounts or any other check which 
they consider appropriate. 
4. If the customs authorities of the importing . 
State decide to suspend the granting of 
preferential treatment to the products concerned 
while awaiting the results of the verification, 
they shall offer to release the products to the importer subject lo any precautionary measures 
judged necessary. 
5. The customs authorities requesting the 
verification shall be informed of the results of 
this verification within a maximum often 
months. These results must indicate clearly 
whether ihc documents are authentic and 
whether the products concerned can be 
considered as originating products and fulfil the 
olhcr requirements of this Protocol. 
6. If in cases of reasonable doubt there is no 
reply within ten months or if the reply does nol 
contain sufficient information lo determine the 
authenticity of the document in question or the 
real origin of the products, the requesting 
cusioms authorities shall, except in the case of 
force majeure or in exceptional circumstances, 
refuse entitlement lo the preferences. 
Article 31 
Dispute settlement 
Where disputes arise in relation to the 
verification procedures of Article 30 which 
cannot be settled between the customs 
auihorilics requesting a verification and the 
cusioms authorities responsible for carrying out 
this verification or where they raise a question 
as to the interpretation of this Protocol, they 
shall be submitted to the Joint Committee. 
In all cases ihc seulement of disputes between 
the importer and the customs authorities of the 
importing Slate shall be under the legislation of 
the said Slate. 
Article 32 
Penalties 
Penalties shall be imposed on any person who 
draws up, or causes to be drawn up, a document 
which contains incorrect information for the 
purpose of obtaining a preferential treatment for 
products. 
Article 33 
Free zones 
1. The Member Slates and Estonia shall take all 
necessary steps lo ensure that products traded 
under cover of a movement certificate EUR.1, 
which in the course of transport use a free zone 
situated in their territory, are not substituted by 
olhcr goods and that they do not undergo 
handling olhcr than normal operations designed 
to prevent their deterioration. 
2. By means of an exemption lo ihc provisions 
contained in paragraph I. when products 
V? 
ÀoÇ 
11 
originating in the Community or in Estonia and 
imported into a free zone under cover of an 
EUR. 1 certificate and undergo treatment or 
processing, the authorities concerned must issue 
a new EUR. 1 certificate at the exporter's 
request, if the treatment or processing 
undergone is in conformity with the provisions 
ofthisTrotocol. 
TITLE VI 
CEUTA ANDMEL1LLA 
Article 54 
Application of (he Protocol 
1. The term 'Community' used in this Prolocol 
does nol cover Ccuta or Mclilla. The term 
'products originating in the Community' docs 
not cover products originating in these zones. 
2. This Prolocol shall apply mutatis mutandis to 
products originating in Ccuta and Mclilla, 
subject to particular conditions scl out in Article 
35. 
Article 35 
Special conditions 
1. The following provisions shall apply instead 
of Article 2 and references to th at Article shall 
apply mutatis mutandis to this Article. 
2. Providing they have been transported directly 
in accordance with the provisions of Article 14, 
the following shall be considered as: 
(1) products originating in Ccuta and Mclilla: 
(a) products wholly obtained in Ccuta and 
Mclilla; 
(b) products obtained in Ccuta and Mclilla 
in the manufacture of which products 
olhcr than those referred to in (a) arc 
used, provided lhat: 
(i) the said products have undergone 
sufficient working or processing 
within ihc meaning of Article 6 of 
ihis Protocol: or lhat 
(ii) those products arc originating in 
the Community or in Estonia 
within the meaning of this 
Prolocol, provided that they have 
been submitted lo working or 
processing which goes beyond Ihc 
insufficient working or processing 
referred to in Article"^: (2) products originating in Estonia: 
(a) products wholly obtained in 
Estonia; 
(b) products obtained in Estonia, in the 
manufacture of which products other 
than those referred lo in (a) are used, 
provided lhat: 
(i) the said products have undergone 
sufficient working or processing 
within the meaning of Article 6 of 
this Prolocol; or thai 
(ii) ihosc products are originating in 
Ccuta and Melilla or the 
Community within the meaning of 
ihis Prolocol, provided that they 
have been submitted lo working or 
processing which goes beyond the 
insufficient working or processing 
referred to in Article "j-. 
3. Ccuta and Mclilla shall be considered as a 
single territory. 
4. The exporter or his authorized representative 
shall enter 'Estonia' and 'Ccula and Melilla' in 
box 2 of movemcni certificates EUR. 1. In 
addition, in ihc case of products originating in 
Ccula and Melilla, this shall be indicated in box 
4 of movemcni certificates EUR.1. 
5. The Spanish cusioms authorities shall be 
responsible for the application of this Protocol in 
Ceuta and Mclilla. 
TITLE VII 
FINAL PROVISIONS 
Article 36 
Amendments to the Protocol 
The Association Council shall examine at two-
yearly intervals, or whenever ihe Community or 
Estonia so request, the application of the 
provisions of this Protocol, wilh a view to 
making any necessary amendments or 
adaptations. 
Such examination shall take into account in 
particular the participation of the Contracting 
Parties in free-trade zones or customs unions 
wilh third countries. 
Article 37 
Customs Cooperation Committee 
'3 % 
job 
12 
1. A Customs Cooperation Committee shall be 
set up, charged with carrying out administrative 
cooperation wilh a view to ihe correct and 
uniform application of this Prolocol and wilh 
carrying out any other lasks in the cusioms field 
which may be entrusted to it. 
2. The Committee shall be composed, on the 
one hand, of experts of the Member States and 
of officials of the Commission of the European 
Communities who arc responsible for cusioms 
questions and, on the olhcr hand, of experts 
nominated by Estonia. 
Article 38 
Annexes 
The Annexes lo ihis Protocol shall form an 
integral part thereof. 
Article 39 
Implementation of the Protocol 
The Community and Estonia shall each lake the 
steps necessary lo implement this Prolocol. 
Article 40 
Arrangements with Latvia and Lithuania 
The Parties shall lake any measures necessary 
for the conclusion of arrangements with Latvia 
and Lithuania enabling ihis Prolocol to be 
applied. The Parties shall notify 
each other of measures taken to this effect. 
Article 41 
Goods in transit or storage 
The provisions of this Agreement may be 
applied to goods which comply wilh the 
provisions of this Protocol and which on the 
date of entry into force of thU Agreement arc 
either in transit or arc in the Community or in 
Estonia or, in so far as the provisions of Article 
2 are applicable, in Latvia or Lithuania in 
temporary storage in bonded warehouses or in 
free zones, subject lo ihc submission lo ihc 
cusioms authorities of ihc importing Slalc, 
within four months of lhat dale, of a certificate 
EUR.1 endorsed retrospectively by ihc 
competent auihorilics of the exporting Slalc 
together wilh the documents showing that the 
goods have been transported directly. 
V 
'Y* Otb 
INTRODUCTORY MOTES sjù^ 
JFoTKvtonl 
These noce* shall apply, where appropriate, to sll rmntrfarrurcd products using noo-ocigin «ring materials, 
<*«ïf tbeyaxetvxsabfecttospecnSccoodi^^ in the list la Annex II bat ans «abject instead to 
the change of beading cule sex out m Article (, (1). 
Noce ts 
IX The fiat two columns in ti»c lia ôescribe the product obciincd. The tun column gives the beading 
number* or the chapter number» used in the barmooîzeô system and the second column gives the 
dcscripctoci of goods «sod in that system for that beading or chapter. For each entry in the first two 
column* a rule is specified in column 3 L XlThcrc, in SOCK cases, the entry in the first column is 
prccodod by an "cx"a this signifies that the rule in column 3 only applies to the part of that 
heading or chapter as described in column 2. 
UL 'Where several beading numbers arc grouped together in column I or a. chapter number is given and 
the «cscripctoa of product «a column 2 h therefore given in general terms, the adjacent rule in column 
3 applies to all products 'which, under the harmonized system, arc classified -within 
beading* <A the chapter or within any of the headings grouped together in column I. 
13. "Where there axe «Efferent roles in the list applying to different products within a beading, each indent 
crtortms the deseripooa of that part of the beading covered by the adjacent rule in column 3 
3-1. In the case of any beading not in the list or any pan of a beading that is not in the list, die "change of 
heading* rule set out in Anide 6 (I) applies. If a "change of heading* condition applies to any entry in 
the list, then it is contained in the rule in column 3. 
3JL The working or processing rcouircd by a rule in column 3 has to be carried out only in relation to the 
non-originating materials used. The restrictions contained in a rule in column 3 likewise apply only to 
the non-originating materials used. 
*13. Where a rule states that 'materials of any heading' may be used, materials of the same beading as the 
product may also be used, subject, however, to any specific limitations which may also be contained in 
the rule. However, the expression "manufacture from materials of any heading, including otiier 
materials of heading No ..." means that only materials classified in the same heading as the product of 
a different description than that of the product as given in column 2 of the list may be used. 
2.4. If a product made from non-originating materials which has acquired originating status during manu-
facure by virtue of the change of heading rule or its own list role is used as a material in the process of 
manufacture of another product, then the rule applicable to the product in which it is incorporated 
docs not apply to it. 
For example: 
An engine of heading No 8-<07, for which the rule suies thst the value of the non-originating 
materials which may be incorporated may not exceed <0 c/o of the ex-works price, is made from "odier 
alloy steel roughly shaped by forging* of heading No 722<. 
Ii this forging has been forged in the country concerned from a non-originating ingot then the forging 
has already acquired origin by virtue of the rule for heading No ex 7224 in the list. It can then count 
as originating in the value calculation for the engine regardless of whether it -was produced in the 
same factory or another. The value of the non-originaung ingot is thus not taken into account -when 
adding up the value of the non-originating materials used. 
S-S. Even if the change of heading rule or die other rules contained is. the list arc satisfied, a product shall 
not acquire originating status if the processing earned oui, uken a a whole, ts insufficient within the 
meaning ot Article r/ 
> 
—'5-
Note 3 
3.1. The rule in the list represents the minimum amount of working or processing required and the 
carrying out of more working or processing also confers originating status; conversely, the carrying 
out of less working or processing cannot confer origin. Thu< if a rule says that non-originating 
material at a certain level of manufacture may be used, the UK of such material at an earlier stage of 
manufacture is allowed and the use of such material at a later stage is not. 
3 -2. When a rule in the list specifies that a product may be manufactured from more than one material, 
this means that any one or more materials may be used. It does not require that all be used. 
For example: 
The rule for fabrics says that natural fibres may be used and that chemical materials, among other 
materials, may also be used. This docs not mean that both have to be used; one can use one or the 
other or both. 
If, however, a restriction applies to one material and other restrictions apply to other materials in the 
same rule, then the restrictions only apply to the materials actually used: 
For example: 
The rule for sewing machines specifies that both the thread tension mechanism used and the-zigzag 
mechanism used must originate; these two restrictions only apply if the mechanisms concerned are 
actually incorporated into the sewing machine. /of 
3.3. When a rule in the list specifics that a product must be manufactured from a particular material the 
coodtuon obviously docs not prevent the use of other materials which, because of their inherent 
nature, cannot satisfy the rule. mnercnt 
For example: 
The rule for heading No 19<M which specifically excludes the use of cereals or their derivatives does 
DOtjprcvent the use of mineral salts, chemicals and other additives which are not produced from 
For example: 
iîl^T °/.an,arXid; mat f.r°.m «x>"-"oven matenals, ,:' the use of only non-originating varn is 
allowed for th,s class of arude «is not possible to start froir. r.cr.-ovcn cloth - even if non-woven 
cloths cannot normally be made from yarn. In such eases, the ,uni„s material would normally be at 
the stage before yarn — that is the fibre stage. 
A)0^ 
See also Note 6 J in relation to textiles. 
3-4. If in a rule in the list two or more percentages are given for the miximutn value of non-originating 
materials that can be used, then these percentages may not be added together. The maximum value of 
all the non-originating materials used may never exceei the highest of the percentages given. 
Furthermore, the individual percentages must not be exceeded in rclaooa to the parucular^materials 
they apply to. 
Note 4 
4.1. The term "natural fibres' iis used in the list to refer to fibres other than artificial or synthetic fibres and 
is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, 
the term "natural fibres* includes fibres that have been carded, combed or otherwise processed but not 
spun. 
il. The term "natural fibres* includes horsehair of heading No 0503, silk of beading Nos S002 and 5003 
as wdl as the wool fibres,, fine or coarse animal hair of beading Not 5101 to 5105, the cotton fibres of 
heading Nos 5201 to 5203 and the other vegetable fibres of beading Nos 5301 to 5305. 
^J. The terms "textile pulp', "chemical materials* and "paper-making materials' arc used in the list/o 
describe the materials not classified in chapters 50 to £3, which can be used to manufacture anifidal, 
synthetic or paper fibres or yarns. 
4.4. The term "man-made staple fibres* is used in the Est to refer to synthetic or artificial filament tow, 
staple fibres or waste, of headings Nos 5501 to S507. 
Note 5 
5.1. In the case of the products classified within those headings in the list to which a reference is made to 
this Note, the conditions set out in column 3 of the list shall not be applied to any basic textile 
materials used in their manufacture which, taken together, represent 10% or less of the total weight 
of all the basic textile materials used (but sec also Notes 4J3 and^".4 below). 
5-2. However, this tolerance may only be applied to mixed products which have been made from two or 
more basic textile materials. 
The following arc the basic textile materials: 
—. silk, 
— wool, 
— coarse animal hair, 
— fine animal hair, 
— horsehair, 
At 
ri/10 
-AS-
— cotton. 
— paper-making materials and paper, 
— flax, 
— true hemp, 
— jute and other textile bast fibres, 
— sisal and other textile fibres of die genus Agave, 
— coconut, abaca, ramie and other vegetable textile fibres, 
— synthetic man-made filaments, 
— artificial man-made filaments, 
— synthetic man-made staple fibres, 
— artificial man-made staple fibres. 
For example: 
A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of 
beading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy 
the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to 
a weight of 10 % of the yam. 
For example: / 
A woollen fabric of heading No 5112 made from woollen yam of heading No 5107 and synthetic yam 
of staple fibres of beading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy 
the origin rules (which require manufacture from chemical marrriits or textile pulp) or woollen yam 
that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or ' 
combed or otherwise prepared for spinning) or a combination of the two may be usee up to a weight" 
of 10% of the fabric. 
For example: 
Tufted textile fabric of heading No 5802 made from cotton yam of heading No 5205 and cotton 
fabric of heading No 5210 is only a mixed product if the couon fabric is itself a mixed fabric being 
made from yarns classified in two separate headings or if the cotton yams used are themselves 
mixtures. 
For example: 
If the tufted textile fabric concerned had been made from couon yam of heading No 5205 and 
synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile 
materials and the tufted textile fabric is accordingly a mixed product. 
for example" 
A carpet with tufts made from both artificial yams and couon yarns and with a jute backing is a 
mixed product because three basic tcxule materials arc used. Thus, any non-originating materials that 
ire at a later stage of manufacture than the rule allows may be used, provided their total weight taken 
together does not exceed 10 % of the weight of the textile materials in the carpet. Thus, both the jute 
biekjng and/or the artificial yarns could be imported at thai stage of manufacture, provided the 
«.'eight conditions arc met. 
5-3. In the case of fabrics incorporating 'yam made of polyurethane segmented with flexible segments of 
polyethcr whether or not gimped' this tolerance is 20 % in respect of this yarn. 
SA. In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core of plastic 
film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by 
means of an adhesive between rwo films of plastic film, this tolerance is 30 % in respect of this strip. 
XL 
4M 
- <iif>-
Note o" 
6.1. In the case of those textile products which are marked in the list by a foocnot referring to this note, 
textile materials with the exception of linings and mterlmings which do not satisfy the rule sex out in 
the list in column 3 for the made up products concerned may be used provided that they are classified 
in a heading other than that of the product and that their value docs not exceed 8 Vo of the ex-works 
price of the product. 
61. Materials which are not classified within Chapters 50 to 63 may be used freely, whether or not they 
contain textiles. 
Example: 
If a rule in the list provides that for a particular textile item, such as trousers, yarn must be used, this 
does not prevent the use of metal items, such as buttons, because buttons are not classified within 
Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners even though 
slide-fasteners normally contain textiles. 
^3 Where a percentage rule applies, the value of trimmings and accessories must be taken into account 
when calculating the value of the non-originating materials incorporated. 
r? Note V 
} *L For "the purposes of heading Nos ex 2707, 2713 
to 2715. ex 2901. o: 2502 «nd ex 3403. the 
"sjpodfic ptoccssesT axe die fofJorong: 
(t) vacuum 'distillation ; 
(b) rcdistillatioo. by a very thorough, fractionation 
process 0; 
(c) cracking; 
(d) reforming; 
(e) extraction by means of selective; solvents; 
(f) (he process comprising all (he following 
operations: processing ^ritfa concentrated 
sulphuric «cid, oleum or sulphuric anhydride ; 
neutralization with alkaline agents ; dcoolori-
zauon anel purification with naturally active 
earth, activated earth, activated charcoal or 
bauxite ; 
(g) polymerization ; 
(h) alleviation ; 
(i) tsomeriz2tion. 
y.i- For the purposes of heading Nos 2710, 2711 and 
2712, the "specific processes" arc the folkrwing: 
(a) vacuum distillation ; 
(b) redistillation by a very thorough fractionation 
process; 
(c) cracking ; 
(d) reforming ; 
(r) extraction by means of selective solvcnLs ; (0 the process comprising all (he following opera­
tions: processing with concentrated sulphuric 
add, oleum or sulphuric anhydride ; nctitraliza-
«ion with alkaline agents; dc<X)Tiorizjcion and 
purification with naturally acrive earth, acti­
vated earth, activated charcoal or bauxite; 
(g) polymerization ; 
(h) alkylation ; 
(ij) isomerizaiion ; 
(k) (in respect of heavy oils falling within heading 
No ex 2710 only) dcsulphurization with 
hydrogen resulting in a reduction of at least 
85% of (hesulphur content of the products 
processed (ASTM D 1266-SS T method); 
(1) (in respect of products falling •within heading 
No 2710 only) dcparaffxnîng by a process other 
than filtering; 
(m)(in respect of heavy oils falling within heading 
No ex 2710 only) treatment with hydrogen at 
a pressure of more than 20 bar and a tempera­
ture of more than 250 °C with the use of z 
catalyst, other th2n to effect dcsulphurixau'on, 
when the hydrogen constitutes an active 
element in a chemical reaction. The further 
treatment with hydrogen of lubricating oils of 
heading No ex 2710 (e.g. hydrofinishing or 
dccolorization) in order, more especially, to 
improve colour or stability shall not, however, 
be deemed to be a specific process; 
-O-fdZ. 
(a) (in respca of fuel oils falling within heading 
No ex 2710 only) atmospheric distillation, on 
condition that less (hen 30 % of (hese 
products distils, by volume, including losses, at 
300 "C by the ASTM D $6 method ; 
(o) (tn cespcct of heavy oik other (ban gas oils and 
fuel oils falling within heading No ex 2710 only) treatment by means of a high-frequency 
electrical brush-discharge. 
For the purposes of heading Nos ex 2707, 2713 to 
2715. ex 2501. <x 2902 and ex 3403. sin^ 
operations such as cleaning, decanting, desalting. 
water scpatarioo, filtering, colouring, marketing 
cbaioing a sulphur content as a result of mixtinp 
products with different sulphur content* arrv 
oocnbûiatioa of these opérations or like operations 
do not confer origin." ; 
ttS V L 
Ad'S 
ANNEX J I 
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON 
NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN 
OBTAIN ORIGINATING STATUS 
HSHe*£ncNo 
<1) Dctoripdoo of product 
O) Workîae or pcoccoioc carried out oa ooa-origîoaûng 
TUTTI b" «hatoocdea ooexaadog sums 
O) 
0201 
0202 
0206 
0210 Meat of bovine animals, fresh or chilled 
Meat of bovine animals, frozen 
Edible offal of bovine animals, swine, sheep, goats, 
horses, asses, mules or hinnies, fresh, chilled or 
frozen 
Meat and edible meat offal, salted, in brine, dried 
or smoked; edible flours and meals of meat or meat 
offal irfaccurc from materials of any heading except 
of bovine animals, frozen of heading No 0202 
Manufacture from materials of any heading except 
meat of bovine animals, fresh or chilled of headinc No 
0201 6 
Mtaufxcturc from materials of any beading except 
carcases of headings Nos 0201 to 0205 
'. i 
Manufacture from materials of any heading except 
meat and offal of heading Nos 0201 to 0206 and 020S 
or poultry liver of heading No 0207 
0302 to 
0305 Fish, other than live fish Manufacture in which all the materials of Chapter 3 
csed must already be originating 
0402, 
WW to 
0406 
0403 
0408 Dairy products 
Buttermilk, curdled milk and cream, yogurt, képhir 
and other fermented or acidified milk and cream, 
whether or not concentrated or containing added 
sugar or other, sweetening matter or flavoured or 
«ootttaining added fruit or cocoa 
Birds' eggs, not in shell and egg yolks, fresh, dried, 
cooked, cry steaming or by boiling in water, 
moulded, frozen or otherwise preserved, whether 
or not containing added sugar or other sweetening Manufacture from materials of any heading except 
milk or cream of heading No 0401 or 0402 
Manufacture in which: 
— all the materials of Chapter 4 used must already be 
originating, 
— any fruit juice (except those of pineapple, lime or 
grapefruit) of heading No 2009 used must be orig­
inating, and ^ 
— the value of any materials of Chapter 17 used^locs 
not exceed 30 % of the ex-works price of the 
product 
Manufacture from materials of any heading except 
birds' eggs of heading No 0407 
ex 0502 
ex 0506 Prepared pigs', hogs' or boars' bristles and hair 
Bones and horn-cores unworked Cleaning, disinfecting, sorting and straightening of 
bristles and hair 
Manufacture in which all the materials of Chapter ? 
used must already be originatinr; \ 
:/.' 
/I A H 
<») 
0710 to 
0713 
ex 0710 
ex 0711 <2) 
Edible vegetables, frozen or dried, provisionally 
preserved except foe heading Not ex 0710 and ex 
0711 
Sweet corn (uncooked or cooked by steaming or 
boiling in water), frozen 
Sweet corn, rxorisioaalry preserved <3) 
Manufacture in which all the vegetable materials used 
must already be originating 
Manufacture from fresh or chilled sweet corn 
Manufacture from fresh or chilled sweet corn 
0*11 
0*12 
0*13 
0314 Fruit and outs, uncooked or cooked by steaming or 
boiling in water, frozen, whether or not coercaiaing 
added sugar or other sweetening matter: 
— Containing added sugar 
— Other 
Fruxt and nuts provisionally preserved (for example, 
by sulphur dicôâde gas, in brine, in sulphur water 
or in other preservative solutions), but unsuitable in 
that state for immediate consumption 
Fruit, dried, other than that of heading Nos 01301 
.(to 0806; mixtures of nuts or dried fruits of this 
chapter 
Ped of citrus fruit orr melons (including water­
melons)^/ fresh, frozen,', dried oc provisionally 
r^resetved in brine, in sulphur water or in other 
preservative solutions Manufacture in which the value of any materials of 
Chapter 17 used does not exceed 30 Va of the value of 
the ex works price of the product I' 
Manufacture in which all the fruk or nuts used must 
already be originating ^ 
Manufacture in which all the fruit or nuts used must 
already be originating 
Manufacture in which all the fruit or nuts used must 
already be originating 
Manufacture m which all the fruit or nuts used must 
already be originating 
ex Chapter 11 
ex 1106 Products of the milling industry; malt, starches; 
inulin; "wheat gluten, except for beading No ex 
1106 
Hour and meal of the dried, shelled leguminous 
vegetables of heading No 0713 Manufacture in which all the cereals, edible vegetables, 
roots and tubers of heading No 0714 or fruit used 
must already be originating 
Drying and milling of leguminous vegetables -of 
heading No 0708 
1501 Lac; natural gums, resins, gum-rcsins and balsams K>Lmufacairc in which the value of any materials of 
Heading No 1301 used may not exceed 50 % of the ex 
^crks pnce of the product 
AA< 
O) 
1302 
1501 
1502 
1504 
ex 1505 
1506 
ex 1507 to 
1515 <?) 
Mucilages and thickeners derived from vegetable 
products, modified 
Lard; other pig fat and poultry fat, rendered, 
whether or not pressed or sohvai-cxuaaed: 
— Fats from booes or waste 
Other 
Fats of bovine animals, sheep or goats, raw or 
icndered, whether or not pressed or solvent-
extracxed: 
— Fats from bones or waste 
— Other 
Fats and oils and their fractions, of fish or marine 
mammals, whether or not tefined, but not 
chemically modified: 
— Solid fractions of fish oils and fats and oils of 
marine mammals 
— Other 
Refined lanolin 
y O) 
Manufacture from noo-modificd. 
thickeners lucuagcr and 
Other animal fats and oils and their fractions, 
whether or not refined, but not chemically 
modified : 
— Solid fractions 
Other 
Fixed vegetable oils and their fractions, whether or 
not refined, but not <:hcmically modified: 
— Solid fractions, except for that of Jojoba oil 
— Other, except for: 
— Lung ou; myrtle wax and Japan wax 
— Those for technical or industrial uses other 
than the manufacture of foodstuffs for 
human consumption Manufacture from materials of any beading except 
those of beading Nos 0203, 0206 or 0207wboocs of 
heading No 0506 
Manufacture from meat or edible offal of swine of 
beading Nos 0203 or 0206 or of meat and edible offal 
of poultry of beading No 0207 
S 
Manufacture from materials of any beading except 
those of beading Nc* <)20l, 0202, 0204 or 0206 or 
bones of heading No 0506 
Manufacture in which all the anima1 materials of 
Chapter 2 used must already be originating 
Manufacture from materials of any heading including 
other materials of heading No 1504 
Manufacture in which all the animal materials of 
Chapters 2 and 3 used must already be originating 
Manufacture from crude wool grease of heading No 
1505 
Manufacture from materials of any heading including 
other materials of heading No 1506 ~" 
Manufacture in which all the animal materials of 
Chapter 2 used must already be originating 
Manufacture from other materials of heading Nos 
1507 to 1515 
Manufacture in which all the vegetable materials used 
must already be originating 
# 
' J4 6 
O) 
1516 
ex 1517 
ex 1519 <2) 
Animal or vegetable fats and oils and thcir 
fracrions, n^<stcrified, whether or not refined but 
not further prepared 
Edible liquid mixtures of vegetable oils of beading 
Nos 1507 to 1515 
Industrial faery alcohols having the character of 
artificial waxes (3) 
Manufacture in which all the animal and vegetable 
materials used must already be originating 
Manufacture in which all the vegetable materials used 
must already be originating 
Manufacture from materials of any heading indudiog 
fatty acids of "beading No 1519 
1601 
1602 
1603 
1604 
1605 
1701 
1702 
ex 1703 
1704 Sausages and swmkr products, of meat, meat offal 
or Wood; food preparations based on these 
products 
Other prepared or preserved meat, meat offal or 
blood 
Extracts and juices of meat, fish or crustaceans, 
molluscs or ocber aquatic invertebrates 
Prepared or preserved fish; caviar and caviar 
substitutes prepared from fish eggs 
Crustaceans,' molluscs and other aquatic inverte­
brates, prepared or preserved Manufacture from animals of Chapter 1 
Manufacture from animals of Chapter 1 
Manufacture from animals, of Chapter It However, all 
fish, crustaceans, molluscs or other aquatic inverte­
brates used must already be originating 
Manufacture in which all the fish or fish eggs used 
must already be originating °* 
Manufacture in which all the crustaceans, molluscs or 
other aquatic invertebrates used must already be orig­
inating 
Cane or beet sugar and chemically pure sucrose, in 
solid form, flavoured or coloured: 
Other sugars, including chemically pure lactose, 
maltose, glucose and fructose, in soud 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 
— Other sugars in solid form, flavoured or 
coloured 
Other 
Molasses resulting from the extraction or refining 
of sugar, flavoured or coloured 
Sugar confectionery (including white chocolate), 
not containing cocoa Manufacture in which dx: value of any materials of 
Chapter 17 med does not exceed 30 % of the ex works 
price of the product 
Manufacture from materials of any heading including 
other materials of heading No 1702 
Manufacture in which the value of any materials of 
Chapter 17 used does not exceed 30 % of the ex works 
price of the product 
Manufacture in which all the materials used must 
already be originating 
Manufacture in which the value of any materials of 
Chapter 17 used does not exceed 30 c/o of the ex works 
price of the product 
Manufacture in which all the materials used arc 
classified in a beading other than that of the product, 
provided the value of any other materials of Chapter 
17 used docs not exceed 30 % of the ex works price of 
the product 
/ï^ 
1901 
1902 
1903 
1904 
1905 Malt extract; food preparations of flour, meaL 
starch or mak extract, lac* containing cocoa powder 
or containing cocoa powder in a proportion by 
weight of less than SO %fe, not elsewhere specified 
or included; food preparations of goods of heading 
Nos 0401 to 0404, not containing cocoa powder or 
contamine cocoa powder in a fxoportioa by weight 
of less dun 10%, «tot elsewhere specified or 
included: 
— Mak extract 
— Other O) 
Manufacture in which all the matcriah used are 
classified in a *bcading other than that of the product, 
presided the value of any materials of Chapter 17 used 
does not exceed 30 °/c of the ex works price of the 
product 
Pasta, whether or not cooked or stuffed (with meat 
or other substances) or otherwise prepared, such as 
spaghetti, macaroni, noodles, lasagne, gnocchi, 
ravioli, canncuoni; couscous, whether or not 
prepared 
Tapioca and substitutes therefor prepared from 
starch, in the form of iflakes, grains, pearls, sifting* 
or in similar forms 
Prepared foods obtained by the swelling or roasting 
of cereals or cereal products (for example, corn 
flakes); cereals, other than maize (com), in grain 
form, pre-cooked or ocbetwise prepared: 
— Not containing cocoa: 
— Cereals, other than maize (corn), in grain 
form, pre-oooked or otherwise prepared 
— Other 
— Containing cocoa 
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 cereals of Chapter 10 
Manufacture in which all the materials used arc 
classified m a heading other than that of the product, 
provided the valoa of any ma teriaIs «of Chapter 17 used 
does not exceed 30j% of the ex works price of the 
product 
Manufacture in which all the cereals (except durum 
wheat), meat, meat offaL fish, crustaceans Q& molluscs 
used must already be originating 
Manufacture from materials of any beading except 
potato starch of beading No 1108 
Manufacture from materials of any heading. However, 
grains and cobs of sweet com, prepared or preserved, 
of heading Nos 2001, 2004 and 2005 and uncooked, 
boued or steamed sweet corn, frozen, of heading No 
0710 may not be used 
Manufacture in which: 
— all the cereals and flour (except maize of the 
species Zea induraia and durum wheat and their 
derivatives) used must be wholly obtained, and 
— the value of any materials of Chapter 17 used does 
not exceed 30 C/Q of the ex works price of the 
product 
Manufacture from materials not classified in heading 
No 1806, provided the value of any materials ol 
Chapter 17 used does not exceed 30 */o of the ex works 
price of the product 
Manufacture from materials of any heading, except 
those of Chapter 11 
./ 
AH 
<0 <2> 
.2001 
2002 
2003 
2004 and 
2005 
2006 
2007 Vegetables, fruit nuts and ocber edible parts of 
plants, prepared or preserved by vinegar or acetic 
acid 
Tomatoes prepared or preserved otherwise than by 
vinegar or acetic acid 
Mushrooms and truffles, prepared or preserved 
otherwise than by vinegar or acetic acid 
Other vegetables prepared or preserved cdverwisc 
than by vinegar or acetic acid, frozen or not frozen 
Fruit, nuts, fruk-peel and other parts of planes, 
preserved by sugar (drained, glace or crystallized) 
Jams, fruit fdlics, marmalades, fruit or nut puree 
and fruit or nut pastes, being cooked preparations, 
whether or not containing added sugar or other 
sweetening matter 
2008 Fruit, nuts and other edible parts of plants 
otherwise prepared or ptr^erred, whether or not 
containing added sugar or other sweetening matter 
or spirit, not elsewhere specified or included: 
— Fruit and nuts cooked otherwise than by 
steaming or booing'in water, not containing 
added sugar, frozen 
— Nuts, oot containing added sugar or spirits 
— Other 
ex 2009 Fruk juices (including grape must), unfermented 
and not containing added spirit, whether or not 
containing added sugar or other sweetening matter <3) 
Manufacture in which all the fruit, nuts or vegetables 
used must already be originating 
Manufacture in which all the tomatoes used must 
already be originating 
Manufacture an which all the mushrooms or truffles 
used must already be originating 
Manufacture in which all the vegetables used must 
already be originating 
Manufacture in which the value of any materials of 
Chapter 17 used does not exceed 30 % of the ex works 
price of the product 
Manufacture in which-the value of any materials of 
Chapter 17 used must not exceed 30% of the ex 
works price of the product \' 
Manufacture in which all the fruit and nuts used must 
already be originating 
Manufacture in which the value of the originating nuts 
and oil seeds of heading Nos 0801, 0802 and 1202 to 
1207 used exceeds 60 % of the ex works price of the 
product 
Manufacture in which aO the materials used arc 
classified in a heading other than that of the product, 
provided the value of any materials of Chapter 17 used 
does not exceed 30% of the ex works price of the 
product 
Manufacture in which all the materials used axe^ 
classified in a heading other than that of the product, 
provided the value of any materials of Chapter 17 uscdT 
does not exceed 30 % of the ex -works price of the 
produci 
ex 2101 
ex 2103 Roasted chicory and extracts, essences and concen­
trates thereof 
— Sauces and ; preparations therefor; mixed 
condiments arid mixed seasonings 
Prepared mustard Manufacture in which all the chicory used must 
already be originating iJ' 
Manufacture in which all the materials used arc 
classified in a heading other than that of the product-
However, mustard flour or meal or prepared mustard 
may be used 
Manufacture from mustard flour or meal 
y\ 
A 4°) 
<>) 
ex 2104 
ex 2106 
2201 
2202 
ex 2204 
2205 
ex 2207, 
ex 2208 and 
ex 2209 
ex 2208 
ex 2303 
ex 2306 
2309 
2402 <2) 
— Soups and broths and preparations therefor 
— Homogenized composite food preparations 
Sugar syrups, flavoured or coloured 
"Waters, including natural or artificial mineral 
waters and aerated waters, not containing added 
sugar or other sweetening matter nor flavoured; ice 
and snow 
Waters, including mineral waters and aerated 
•waters, containing added sugar or other sweetening 
matter or flavoured, and other ne«-akohuc 
beverages, wtot. «nciudiag fruit or %<egetablc Juices of 
heading No 2009 
Vine of fresh grapes, including fortified wines, and 
grape must with the addition of alcohol 
The following, containittg grape materials: 
vermouth and other wine of fresh grapes flavoured 
with plants or aromatic: substances; ethyl alcohol 
and other spirits, denatured or not; spirits, liqueurs 
and other spirituous beverages; compound alcoholic 
preparations of a kind used for the manufacture of 
beverages; vincgar 
'Whiskies of an alcoholic strength by volume of less 
than 50 % vot 
2-<3) 
Manufacture from materials of any heading 
prepared or preserve vegetables of heading fosISS 
The rule for chc beading in which the r>rrv4.^ - u 
be classified in bulk shafi apply product vo«M 
Matxnactttrc an -which the value of any mr^u 0{ 
Chapter 17 used must not exceed 30 % of the ex 
works price of the product 
Manufacture in which all «he water used must already 
be originating 
Manufacture in which all (he materials used arc 
classified in a heading other ûxSn chat of the product, 
provided the value ofany materials of Chapter 17 used 
does not exceed 30 % of the ex works price of the 
product and any fruit ^uicç used (except for pineapple, 
lime and grapefruit ju*ce*) must already be originating 
Manufacture from ochcr grape must 
Manufacture from materials of any heading, except 
grapes or any material derived from grapes 
Residues from the manufacture of starch from 
maize (excluding concentrated steeping liquors), of 
a protein content, calculated on the dry product, 
exceeding 40 % by weight 
Oil cake and other solid residues resulting from the 
extraction of olive oil, containing more than 3 % of 
olive oil 
Preparations of a kind used in animal feeding Manufacture in which the value of any cereal based 
spirits used does not exceed 15 % of the ex works 
price of the product 
Manufacture in which all the maize used must already 
be originating 
Manufacture in which all the olives used must already 
be originating 
Manufacture in which all the cereals, sugar or 
molasses, must or milk used must already be orig 
mating 
Cigars, cheroots, cigarillos and cigarettes, of 
tobacco or of tobacco substitutes Manufacture in which at least 70 % by weight of th<-
unmanufacourod tobacco or tobacco refuse of heading 
No 2401 used must already be originating 
// 
4e 0 
(1) 
2403 (2) 
Smoking tobacco (3) 
Manufacture in which at least 70 % by weight of the 
unaianufacturcd tobacco or tobacco refuse of heading 
No 2401 used must already be originating 
2504 
ex 2515 
ex 2516 
ex 2518 
e '19 
ex 2520 
ex 2524 
ex 2525 
ex 2530 Natural crystalline graphite, with enriched carbon 
content, purified and ground 
Marble, merely cut by sawing or otherwise into 
blocks or slabs of a rectangular (including square) 
shape, of a thickness not exceeding 25 cm 
Granite porphyry, basalt, sandstone and other 
mc«umental and bunding stones, merely cut by 
tawing or otherwise, into blocks or subs of a 
rectangular (indudmg square) shape, of a thickness 
not exceeding 25 cm 
Calcined dolomite 
Crushed natural magnesium carbonate (magnetite), 
in hermetically sealed containers, and magnesium 
oxide, whether or not 'pure, other than fused 
magnesia or dead-burned (sintered) magnesia 
Plasters specially prepared for dentistry 
Natural asbestos fibres 
Mica powder 
Earth colours, calcined or powdered Enriching of the carbon content, purifying and 
grinding of crude crystalline graphite 
Cutting, by sawing or otherwise, of marble (even if 
already sawn) of a thickness exceeding 25 cm 
Cutting, by sawing or otherwise, of stones (even if 
already sawn) of a thickness eaceeding 25 cm 
Calcination of dolomite not calcined 
Manufacture in which all the materials used are 
classified in a heading, other than that of the product-
However, natural magnesium carbonate (magnetite) 
maybe used 
Manufacture in which the value of all the materials 
used docs not exceed 50 % of the ex works«s>rice of 
the product 
Manufacture from asbestos concentrate 
Grinding of mica or mica waste 
Calcination or grinding of earth colours 
ex 2707 
ex 2709 
2710 to 
2712 
2713 to 
2715 Ous in which the weight of the aromatic oonstituents 
exceeds that of the non-aromatic constituents, being ofls 
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 beating fuels 
Crude oils obtained from bituminous minerals. 
Petroleum oils and oils obtained from bituminous mate­
rials, other than crude ; preparations not elsewhere speci­
fied or included, containing by weight 70 % or more of 
petroleum oils or of oils obtained from bituminous mate­
rials, these oils being the basic constituents of the prepa­
rations. 
Petroleum gases and other gaseous hydrocarbons. 
Petroleum jelly ; paraffin wax, microcrystalline petroleum 
wax, slack wax, ozokerite, lignite wax, peat wax, other 
mineral waxes and similar products obtained by synthesis 
or by other processes, whether or not coloured -
Petroleum coke, petroleum bitumen and other residues of 
petroleum oils or of oils obtained from bituminous mate­
rials. 
Bitumen and asphalt, natural ; bituminous or oil shale and 
tar sands ; asphaltites and asphaltic rocks. 
Bituminous mixtures based on natural asphalt, on natural 
bitumen, on [K-iiolcum bitumen, <>>i mineral tar or on 
miner.il tai pitch. Operations of refining and/or one or more specific 
processes) (•). 
Other operations in which all the materials used are clas­
sified within a heading other than that of the product. 
However, materials classified within the same heading 
may be used provided that their value does not exceed 
50 % of the ex-works price of the product 
Destructive distillation of bituminous materials 
Operations of refining and/or one or more specific 
processes) ('). 
Other operations in which all the materials used are clas­
sified within a heading other than that of the product. 
However, materials classified within the same heading 
may be used provided that their value does not exceed 
50 % of the ex-works price of the product 
Operations of refining and/or one or more specific 
process(es) (') 
Other operations in which the materials used arc classi­
fied within a heading other than that of the product. 
However, materials classified within the same heading 
may be used provided that their value docs not exceed 
50 % of the ex-works pnce of the product 
l\ 
12A 
0) (2) (3) 
ex Chapter 28 
ex 2811 
ex 2833 
ex Chapter 29 
ex 2901 
ex 2902 
ex 2905 
2915 
ex 2932 
2933 
2934 Inorganic chemicals,; organic or inorganic 
compounds of precious metals, of rare earth metals, 
of radioactive elements or of isotopes; except for 
heading Nos ex 2811 and ex 2833 for which the 
rules aie set out below 
Sulphur trioxide 
Aluminium sulphate 
Organic chemicalt, except for beading Nos ex 
2901, ex 2902, ex 2905. 2915, ex 2932, 2933 and 
2934, for which the position is set out below 
Acyclic hydrocarbons for use as power or heating fuels. 
CycUncs and cydenes (other than azulenes), benzene, 
toluene, xylenes, for use as power or beating fuels. 
Metal alcobolates of alcohols of this heading and 
of cthanol or glycerol 
Saturated acyclic nioirtocarboxyiic acids and their 
anhydrides, halides, peroxides and pcroxyacids; 
their halogenated, sulphonated, nitrated or 
nhrosated derivatives 
— Internal ethers and their halogenated, 
sulphonated, nitrated or nitrosated derivatives 
Cyclic acctals and internal hemiacetals and their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives 
Heterocyclic compounds with nitrogen heiero-
atom(s) only; nucleic acids and their salts: 
Olhcr heterocyclic compounds Manufacture in which all the materials used are 
classified within a heading other than that of the 
product. However, materials classified within the same 
heading may be used provided their value does not 
exceed 20 % of the ex works price of the product 
Manufacture from sulphur dioxide 
Manufacture in which the value of all the n^t^iU 
used does not exceed 50 % of the ex works price of 
the product 
which all (he materials used are 
a heading other than that of the Manufacture in 
classified within _ 0 „. .. 
produce However, materials classified within the same 
beading may be used provided their value does not 
exceed 20 Wc of the ex works price of the product 
Operations of refining and/or one or more specific 
process(es) ('). 
Other operations in which all the materials used are clas­
sified within a heading other than that of the product. 
However, materials classified within the same heading 
may be used provided that their value does not exceed 
50 '/a of the ex-works price of the product 
Operations of refining and/or one or more specific 
process(cs)('). 
Other operations in which all the materials used are clas­
sified within a heading other than that of the produvxHo-
wcver, materials classified within the'same heading may 
be used provided that their value does not exceed 50 */o of 
the ex-works price of the product 
Manufacture from materials of any heading, including 
other materials of heading No 2905. However, metal 
alcoholates of this heading may be used, provided their 
value does not exceed 20 % of the ex works price of 
the product 
Manufacture from materials of any heading. However, 
the value of all the materials of heading Nos 2915 and 
2916 used may not exceed 20 % of the ex works price 
of the product 
Manufacture from materials of any heading. However, 
the value of all the materials of heading No 2909 used 
may not exceed 20 °/c of the ex works price of -rite 
product 
Manufacture from materials of any heading 
Manufacture from materials of any heading. However, 
the value of all the materials of heading Nos 2932 and 
2933 used may not exceed 20 c/c of the ex works price 
of the product 
Manufacture in which all the materials used arc 
classified within a heading other than that of the 
product. However, materials classified within the same 
heading may be used provided their value does noi 
exceed 20 % of the ex works price of the produci 
\j Sec introductory note ? - Annex ] 
•/s 
to 
o) 
ex Chapter 30 
3002 
3002 
(cont'd) <2) 
Pharmaceutical products, except for heading Nos 
3002, 3003 and 3004, for which the rules arc set 
out below 
Human blood; animal blood prepared for thera­
peutic, prophylactic or diagnostic uses; antiscra and 
other blood fractions; vaccines, toxins, cukurcs of 
miexo-organisms (excluding yeasts) and sûnuar 
products: 
— Products consisting of two or more constituents 
which have been mixed together for therapeutic 
or prc^>bylactic uses or unmixed products for 
these uses, put up in measured doses or in forms 
or packings for retail sale 
— Other: 
Human blood 
Animal blood prepared for therapeutic or 
prophylactic uses 
Blood fractions other than antiscra, haemo­
globin and serum globulin 
Haemoglobin, blood globulin and serum 
globulin 
Other <3) 
3003 
and 
300* Medicaments (excluding goods of heading Nos 
3002, 3005 or 3006) Manufacture in which all the materials used arc 
classified within a heading other than that of the 
produce However, matcnals classified w«hin the same 
heading may be used provided their value does not 
exceed 20 Vo of the ex works pnce of the product 
Manufacture from materials of any heading, including 
other materials of beading No 3002. The materials of 
this description may also be used, provided their value 
docs not exceed 20% of the ex works price of the 
product 
Manufacture from materials of any heading, including 
other materials of heading No 3002. The materials of 
this description may also be used, provided their value 
docs not exceed 20 Vo of the ex works price of the 
product 
Manufacture from materials of any heading, including 
other materials of heading Mo 3002. The materials of 
this description may also be used, provided their value 
docs not exceed 20 Vo of the ex works price of the 
product 
Manufacture from materials of any heading, including 
other materials of heading No 3002. The materials of 
this description may also be used, provided their value 
docs not exceed 20 % of the ex works price of the 
product 
Manufacture from materials of any heading, including 
other inaterials of heading No 3002. The materials of 
this description may also be used, provided their value 
does not exceed 20 %* of the ex works price of the 
product 
Manufacture from materials of any heading, including 
other materials of heading No 3002. The maieriah of 
this description may also be used, provided their value 
docs not exceed 20% of the ex works price of the 
produci 
Manufacture in which: 
— al! the materials used arc classified within a heading— 
other than that of the produci. However, maLeriatT 
of heading No 3003 or 3004 may be used provided 
their value, taken together, does not exceed 20 % 
of the ex works price of the product, and 
— the value of all the materials used docs not exceed 
50 % of the ex works price of the product 
ex Chapter 31 Fertilizers except for heading No ex 3105 for which 
the rule is set out'below Manufacture in which all the materials used are 
classified within a heading other than that of the 
product. However, materials classified within the same 
heading may be used provided their value docs not 
exceed 20 % of the ex works price of the product 
û> À'L 
An 
(0 a) <3) 
ex 3105 
ex Chapter 32 
ex 3201 
3205 Mineral or chemical fertilizers containing two or 
three of the fertilizing elements nitrogen, phos­
phorus and potassium; other fertilizers; goods of 
this chapter, in tablets or similar forms or in 
packages of a gross weight not exceeding JO kg, 
except for: 
— Sodium nitrate 
— Calcium cyanamide 
— Potassium sulphate 
— Magnesium potassium sulphate 
Tanning or dyeing extracts; tannins and their deri­
vatives; dyes, pigments and other colouring matter; 
paints ana varnishes; putty and other masucs; inks; 
except for heading Nos ex 3201 and 3205, for 
which the rules are set out below 
Tannins and their salts, ethers, esters and other 
derivatives 
Colour lakes; preparations as specified in Note 3 to 
this chapter based on colour takes (*) Manufacture in which: 
— all the materials used arc classified within a heading 
other than that of the product. However, materials 
classified within the same heading may be used 
provided their value does not exceed 20 % of the 
ex works price of the product, and 
— the value of all the materials used docs not exceed 
50 % of the ex works price of the product 
Manufacture in which all the materials used arc 
classified within a heading other than that of the 
produce However, materials classified within the same 
heading may be used provided their value does not 
exceed 20 % of the ex works price of the product 
Manufacture from tanning extracts of vegetable origin 
Manufacture from materials of any heading, except 
heading Nos 3202 and 3204 provided the value of any 
materials classified in heading No 3205 docs not 
exceed 20 % of the ex works price of the product 
ex Chapter 33 
3301 
ex Chapter 34 Essential oils and resinoids; perfumery, cosmetic or 
toilet preparations; except for heading No 3301, 
for which the rule is sex out below 
Essential oils (terpcnelcss or not), including 
concretes and absolutes; resinoids; concentrates of 
essential oils in fats, in fixed oils, in waxes or the 
like, obtained by enflcurage or maceration; terpenic 
by-products of the deterpenation of essential oils; 
aqueous distillates and aqueous solutions of 
essential oils 
ex 3403 Soap, organic surface-active agents, washing preps-
rations, lubricating preparations, artificial waxes, 
prepared waxes, polishing or scouring preparations, 
candles and similar articles, modelling pastes, 
'dental waxes' and dental preparations with a basis 
of plaster; except for heading Nos ex 3403 and 
3404, for which the position is set out below 
Lubricating preparations containing petroleum oils or oils 
obtained from bituminous materials, provided they repre­
sent less than 70 */« by weight. 'Manufacture in which all the materials used arc 
classified within a heading other than that of the 
product. However, materials classified within the same 
heading may be used provided their value docs not 
exceed 20 % of the ex works price of the product 
Manufacture from materials of any heading, including 
materials of a different 'group* (*) within this heading. 
However, materials of the same group may be used, 
provided their value does not exceed 20 % of the ex 
works price of the product 
Manufacture in which all the materials used arc 
classified within a heading other than that of the 
Eroduct. However, materials classified within ihc same 
eading may be used provided their value does not 
exceed 20 % of the ex works price of the product 
Operations of refining and/or one or more specific 
process(es)©. 
Other operations in which all the materials used arc clas­
sified within a heading other than that of the product. 
However, materials classified within die same heading, 
may be used provided that their value does not exceed 
50 % of the ex-works price of the product 
(') Now 3 OD Cliipurr i? savs dial tl>eic ptrpatitjons aie ilioso of a kind uied foi colouiinp ;i,\ 
^~-w colouring preparation;., provided tliev are not Hav.ified wnlim anodiet \smA,.,, ••• <~' 
' ;ty <') A >.'<•>"!>' '<•< ir,.a,,I^.J ' ' r 
A^{ 
o « <3) 
5404 Artificial waxes and prepared waxes: 
Artificial waxes and prepared waxes with a basis of 
paraffin, petroleum waxex, waxes obtained from bitumi­
nous materials, slack wax or scale wax. 
Other MautrUcture in which all the materials used arc classified 
within a beading other than that of the product. However, 
materials classified within the same heading may be used 
provided that their value does not exceed 50 */« of the 
ex-works price of the produce 
Manufacture from materials of any heading, except: 
— hydrogenated oHs having the character of waxes of 
heading No 1516 
— fatty acids not chemically defined or industrial fatty 
alcohols having the <haractcr of waxes of beading 
No 1519 
— materials of heading No 3404. 
However, these materials may be used provided their 
value does not exceed 20 % of the ex works price of 
the product 
ex Chapter 35 
3505 
«3507 Albuminoidal substances; modified starches; glues; 
enzymes; except for heading Nos 3505 and ex 3507 
for which the rules are set out below 
Dextrins and other modified starches (for example, 
prcgelatinized or csterified starches); glues based 
on starches, or on dextrins or other modified 
starches: 
— Starch ethers and esters 
Other 
Prepared enzymes not elsewhere specified or 
included Manufacture in which all the materials used arc 
classified within a heading other than that of the 
product. However, materials classified within the same 
heading may be used provided their value docs not 
exceed 20 % of the ex works price'of the product 
Manufacture from materials of any heading, including 
other materials of heading No 3S05 
Manufacture from materials of any heading, except 
those of beading No 1108 
Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex works price of 
the produci 
Chapter 36 Explosives; pyrotechnic products; matches; pyro-
phoric alloys; certain combustible preparations Manufacture in which all the materials used are 
classified within a heading other than that of the 
Eroduct. However, materials classified within the same 
eading may be used provided their value does not 
exceed 20 % of the ex works price of the produci 
ex Chapter 37 
3701 
3702 
370< 
^ Photographic or cinematographic goods; except for. 
heading Nos 3701, 3702 and 3704 for which the 
rules are set out below 
Photographic plates and film in the flat, sensitized, 
unexposed, of any material other than paper, 
papcrboard or textiles; instant print film in the flat, 
sensitized, unexposed, whether or not in packs 
Photographic film in rolls, sensitized, unexposed, of 
any material other than paper, papcrboard or 
textiles; instant print film in rolls, sensitized, 
unexposed 
Photographic plates, film, paper, papcrboard and 
textiles, exposed but not developed Manufacture in which all the materials used arc 
classified within a heading other than that of the 
Crodua. However, materials classified within the same 
eading may be used provided their value does not 
exceed 20 c/o of the ex works price of the product 
Manufacture in which all the materials used are 
classified in a heading other than heading No 3702 
Manufacture in which all the materials used are 
classified within a heading other than heading No 3701 
or 3702 
Manufacture in which all die materials used are 
classified u-iiliin a heading other than heading Nos 
3701 to 3704 
VL 
/ter 
(i) 
ex Chapter 38 
ex 3801 
ex 3803 
3805 
ex 3806 
ex 3807 
3808 
to 
0 5?-H 
5*42. 
to 
3814 
3818 
CO 
3820 
3822 
and 
3823 
ex 3811 (2) 
Miscellaneous chemical products; except for 
heading Nos ex 3801, ex 3803, ex 3805, ex 3806, 
ex 3807, 3808 to 3814, 3818 to 3820, 3822 and 
3823 for which the rules arc set out below: 
Colloidal graphite in suspension in oil and semi-
colloidal graphite; irarbonaceous'pastes for elec­
trodes 
Graphite in paste form, being a mixture of more 
than 30 % by weight of graphite with mineral 
oils 
Refined tall oil 
Spirits of sulphate turpentine, purified 
Ester gums 
'Wood pitch (wood tar pitch) 
Miscellaneous chemical products: 
The following of heading No 3823: 
— Prepared binders for foundry moulds or 
cores based on natural resinous products 
— Naphthcnic adds, their water insoluble salts 
and their esters 
—- Sorbitol other than that of heading No 2905 
— Petroleum sulphonates, excluding petroleum 
sulphonates of alkali metals, of ammonium 
or of cthanolamines; thiophenated sulphonic 
acids of oils obtained from bituminous 
minerals, and their salts 
— Ion exchanger:; 
•— Getters for vacuum tubes 
— Alkaline iron oxide for the purification of 
— Ammoniacal gas liquors and spent oxide 
produced in coal gas purification 
— Sulphonaphthcnic acids, their water 
insoluble salts and their esters 
— Fusel oil and Dippcl's oil 
— Mixtures of salts having different anions 
— Copying pastes with a basis of gelatin, 
whether or not on a paper or textile backing 
- Other 
Prepared additives for lubricating oil, containing petro­
leum oils or oils obtained from bituminous materials. (3) 
Manufacture in which all the materials used 
classified within a heading other than that of the 
product. However, materials classified within the same 
heading may be used provided their value docs not 
exceed 20 % of the ex works price of the product 
Manufacture in which the value of all the materials 
used docs not exceed 50 % of the ex works price of 
the product 
Manufacture in which the value of all the matcriah of 
heading No 3403 used does not exceed 20 % of the ex 
works price of the product 
Refining of crude tall oil 
Purification by distillation or refining of raw spirits of 
sulphate turpentine 
Manufacture from resin acids 
Distillation of wood tar 
Manufacture in which all the materials used are 
classified within a heading other than that of the 
product. However, materials classified within the same 
heading may be used provided their value docs not 
exceed 20 % of the ex works price of the product 
Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex works price of 
the produci 
Manufacture in which the value of all the materials of 
heading No 3811 used does not exceed 50% of the 
product. 
* Al 
A±<o 
<0 
or. 3901 
to 
3915 
ex 3907 
3916 
•o 
3921 (2) 
Plastics in primary forms, waste, parings and scrap, 
of plastic; except for beading No ex 3907 for which 
the rule is set out below: 
Addition hcKiiocofymcrixation produces 
— Other 
Cc<>oK/mer, made from porycarbonatc and acry-
looacrile^utadiene-cryrcoccopob/a^ 0) 
Semi-manufactures and articles of plastics, except 
for bcadmgs Nos ex 3916, ex 3917 and ex 3920, 
lor which the erne* are set out below: 
— Hat products, further worked than onb/ 
surface-worked or cut into forms other than 
rectangular (including square); other products, 
further worked than only surface-worked 
— Other-. 
^ -— Addition homopolymcrization products 
Other 
ex 3916 
and 
ex 3917 
ex 3920 Profile shapes and tubes 
Ioooracr sheet or film Manufacture in which: 
•— the value of all the matcriah used does not exceed 
50 Mi of the ex works price of the product, and 
— the value of any materials of Chapter 39 used docs 
not exceed 20 V» of the ex -works f>ricc of the 
product (•) 
t 
Manufacture in which «he value of the w*vri->k of 
Chapter 39 used docs not exceed 20 ^J of the ex works 
price of die product (*) 
Manufacture in which all the «natcriah used arc 
darttfied wirhin a beading other than «hat of the 
product. However, aoateriak classified within the same 
beading «cay be used provided their value does not 
exceed 50 ^4 of the ex erodes price of the product 
Manufacture m which «he value of any materials of 
Chapter 39 used does not exceed 50 Vo of the ex works 
price of the product 
Manufacture in which: 
— the value of all «he materiah used does not exceed 
50 Vt of the ex works price of the product, and 
— thevaluc of any materials of Chapter 39 used docs 
not exceed 20% of the ex works price of the 
product (*) 
Manufacture m which the value of any materials of 
Chapter 39 used docs not exceed 20 % of the ex 
works prioe of the product (*) 
Manufacture in which: 
— the value of all the materiah used does not exceed 
50 % of the ex works price of the product, and 
— the value of any materials classified io the same 
heading as the product does not exceed 20 % of 
the ex works price of the product 
Manufacture from a thermoplastic partial salt which is 
a copolymer of ethylene and mctacrylic acid partly 
neutralized -with metal tons, mainly zinc and sodium 
/ r O la Ac case of products oo<nr>o*od of materials dasiifico1 wkhJtr both heading Nos 3901 <o 3906, oa the ooe hand, and -within bcadtnç Nos 3907 to 
3911, oo the od>cr hand, this ncstrkxKXi only applici to that group of materials >/hich prccJoojioaccs fay -«/ciçht in the peoducL 
YL. 
<0 
, 3922 
to 
3926 
ex 4001 
4005 
4012 
ex 4017 /\Zl 
(2) 
Articles of plastic 
laminated slabs of crepe rubber for shoes 
Compounded rubber, «mvulcaatzcd, in primary 
loans or in plates, sheets or strip 
Retreaded or used pneumatic tyres of rubber; solid 
or cushion tyres, mterchangcablc tyre treads and 
tyre' flaps of rubber 
Articles of hard rubber <3) 
Manufacture in which the value of all ,u~ - . 
lamination of sheets of natural rubber 
Manufacture in which the value of all the materiah 
used, except natural rubber, docs not exceed 50 % of 
the ex works price of «he product 
Manufacture from materiah of any heading, except 
those of heading Nos 4011 or 4012 
Manufacture from hard rubber 
ex 4102 
4104 
to 
4107 
4109 
ex 4302 
4303 
ex 4403 
ex 4407 
ex 4408 
ex 4409 
ex 4410 
to 
ex 4413 Raw skins of sheep or lambs, without wool on 
Leather, without hair or wool other than leather of 
beading No 4108 or 4109 
Patent leather and patent laminated leather; 
metallized leather 
Tanned or dressed furskins, assembled : 
— Plates, crosses and similar forms 
— Other 
Articles of apparel, clothing accessories and other 
articles of furskin Removal of wool from sheep or lamb skins, with wool 
on 
S 
Rctanning of pre-tanned leather 
or V 
Manufacture in which all «he materials used arc 
classified in a heading other than that of the product 
Manufacture from leather of beading Nos 4104 to 
4107 provided its value docs not exceed 50 ¥o of the ex 
works price of «he product 
•s "Wood roughly squared 
"Wood sawn or chipped lengthwise, sliced or peeled, 
of a thickness exceeding 6 mm, planed, sanded or 
fingcr-fointed 
Veneer sheets and sheets for plywood, of a 
thickness not exceeding 6 mm, sliced, and other 
wood sawn lengthwise, sliced or peeled, of a 
thickness not exceeding 6 mm, planed, sanded or 
finger-jointed 
— "Wood (including strips and friezes for parquet 
flooring,' hot assembled) continuously shaped 
Xtongued,^. gtooved, rebated, /cnamfered, 
V-jointed, beaded, moulded, rounded or the 
like) along any of its edges or faces, sanded or 
finger-jointed 
— Eeadings and mouldings 
Beadings and m<>uldings, including moulded 
skirting and other moulded boards Bleaching or dyeing, in addition to cutting and 
assembly of non-1assemb(ed canned or dressed furskins 
Manufacture from non-assembled, tanned or dressed 
furskins 
Manufacture from non-assembled, tanned or dressed 
furskins, of heading No 4302 
Manufacture from wood in the rough, whether or not 
stripped of ks bark or merely roughed down 
Planing, sanding or finger-Jointing 
Splicing, planing, sanding or finger-jointing 
Sanding or finger-jointing 
Beading or moulding 
Beading or moulding 
/Kl 
a 
/\2Î 
<») 
ex 4415 
ex 4416 
ex441fi 
4421 O) 
Packing cases, boxes, crates, drums and similar 
packings, of wood 
Casks, barrels, vats, tubs and other coopers' 
products and parts «hereof, of wood 
— Builders' joinery and carpentry of wood 
— Beadings and mouldings 
Match splints; wooden pegs or pins for foocwear <3) 
Manufacture from boards not cut to size 
Manufacture from riven staves, not further worked 
than sawn on «he two principal surfaces 
Manufacture in which all «he «"«friah used are 
classified within a heading other than that of the 
produce However, cellular wood panels, shingles and 
shales may be used 
Beading or moulding 
Manufacture from wood of any heading except drawn 
wood of beading No 4409 
4503 Articles of natural cock Manufacture from cork of heading No 4501 
ex 4811 
4816 
4817 
ex 4818 
ex 4819 
ex 4820 
ex 4823 
4909 Paper and papcrboard, ruled, lined or squared only 
Carbon paper, sctf-oopy paper and other copying 
or transfer papers (other than «hose of heading No 
4809), duplicator steocus and offset plates, of 
paper, whether or not put up in boxes 
Envelopes, letter cards, plain postcards and corre­
spondence cards, of paper or papcrboard; boxes, 
pooches, wallets and writing compendiums, of 
paper or papcrboard, containing an assortment of 
paper stationery 
Toilet paper 
y 
Cartons, boxes, cases, bags and other packing 
containers, of paper, papcrboard, cellulose wadding 
or webs of cellulose fibres 
Letter pads 
Other 
webs c paper, papcrboard, cellulose wadding and 
1 cellulose fibres, cut to size or shape 
Printed or illustrated postcards; printed cards 
bearing personal greetings, messages or an­
nouncements, whether or not illustrated, with or 
without envelopes or trimmings Manufacture from- paper-making materiah of Chap­
ter 47 
Manufacture from paper-making materials of Chap­
ter 47 
Manufacture in which: 
— all the materiah used are classified within a heading 
other than that of the produce, and 
— the value of all the materiah used does not exceed 
50 Vo of the ex works price of the product 
Manufacture from paper-making materiah of Chap­
ter 47 
Manufacture in which: 
— all the materiah used arc classified within a heading 
other than that of the product, and 
— the value of all the materials used docs not exceed 
50 % of the ex works price of the product 
Manufacture in which the value of all the materials 
used docs not exceed 50 Vo of the ex works price of 
the product 
Mantrfacture from paper-making matcriah of Chap­
ter 47 
Manufacture from materials not classified within" 
heading No 4909 or 4911 
<\ 
^23 
<D 
4910 (2) 
Calendars of any kind, printed, including calendar 
blocks: 
— Calenders of the "perpetual' type or with 
replaceable blocks mounted on bases other than 
paper or papcrboard 
— Other Manufacture in which: 
— all the materials used arc classified widûn a heading 
other than that of the product, and 
— the value of all «he matcriah used does not exceed 
50 % of the ex works price of the product 
Manufacture from matcriah not classified within 
heading No 4909 or 4911 
ex 5003 Silk waste (including cocoons unsuitable for 
reeling, yarn waste and garnetted stock), carded or 
combed Carding or combing of silk waste 
5501 
to 
5507 
ex Chapter 50 
to 
Chapter 55 
ex Chapter 56 Man-made staple fibres 
Yarn, monofilament and thread 
Woven fabrics: 
— Incorporating rubber thread 
— Other 
y 
Wadding, fek and non-wovens; special yarns, twine 
cordage, ropes and tables and articles thereof 
except for heading Nos 5602, 5604, 5605 and 5606, 
for which the rules are set out below Manufacture from chemical materials or textile pulp 
Manufacture from (*) : 
— raw silk, silk waste, carded or combed or otherwise 
processed (or spinning, 
— other natural fibres, not carded, combed or 
otherwise processed for spinning, 
— chemical materials or textile pulp, or 
— paper-making materials 
Manufacture from single yarn (') 
Manufacture from C): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres not carded or combed or 
otherwise processed for spinning, 
— chemical materiah or textile pulp, or 
*— paper 
or 
Printing accompanied by at least two preparatory or^ 
firûshing- operations (such as scouring, bleacfuruv-
mcrcerizing, heat setting, raising, calendering, shrink 
resistance processing, permanent finishing, decatixing, 
iniprcgnating. mending and burling) where the value of 
the unprmted fabric used docs not exceed 47,5 */o of 
the ex works price of the product 
Manufacture from (*): 
— coir yam, 
— natural fibres, 
— chemical materials or textile pulp, or 
— paper-making materials 
O For special conditions relating to products made of a mixture of textile materials, tee Note^T 
>••',/ 
O) 
5602 
5604 
5605 
5606 (2) 
Felt, whether or not impregnated, coated, covered 
or laminated: 
— Nccdlckxxn felt 
— Other 
Rubber thread and cord, textile covered; textik 
yarn, and strip and the like of heading No 5404 or 
5405, impregnated, coated, covered or sheathed 
with rubber or plastics: 
— Rubber thread and cord, textile covered 
— Other 
Metallized yarn, whether or not gimped, being 
textile yam, or strip or the like of heading No 5404 
or 5405, combined with metal in the form of 
thread, strip or powder or covered with metal 
Gimped yarn, and strip and the like of heading No 
5404 or 5405, gimped (other then those of heading 
No 5605 and gimped horsehair yarn); chenille yarn 
.(including flock chenille yarn); loop wale-yam 430 
<3) 
Manufacture from (*)* 
— natural fibres, 
— chemical matcriah or textile pulp 
However: 
— porypcopyicne filament of beading No 5402, 
— porypropylcne fibres of beading No 5503 or 5506, 
— polypropylene fuament tow of heading No 5501, of 
which the dencmination m all cases of a single 
fuament or fibre is less «ban 9 decitex may be used 
provided that their value docs not exceed 40 V« of 
the ex works price of the product 
Manufacture from 0): 
— natural fibres, * - /• 
— man-made staple fibres made from casein, or 
— chemical materiah or textile* pulp 
Manufacture from rubber thread or cord, not textile 
covered 
Manufacture from (*): 
—• natural fibres not carded or combed or otherwise 
processed for spinning, 
— chemical matcriah or textile pulp, or 
— paper-making materials 
Manufacture from Ç): 
— natural fibres, 
— man-made staple fibres not carded or combed or 
otherwise processed for spinning, 
— chemical materiah or textile pulp, or 
— paper-making materiah 
Manufacture from ('): 
— natural fibres, 
— man-made staple fibres not carded or combed or 
otherwise processed for spinning, 
— chemical matcriah or textile pulp, or 
— paper-making materials 
O Foe tpociil ooodttkxu relating to produce maoc of « ouxrure of teactik «natcnalî, toe Note C 
/Jl-A 
0) 
Chapter 57 m__ 
Carpets and other textile floor coverings: 
— Of needleloom felt 
— Of other felt 
— Other (3) 
Manufacture from (*): 
— natural fibres, or 
— chemical materiah or textile pulp. 
However: 
— pcjcypropyienc fuament of heading No 5402, 
— polypropylene fibres of beading No 5503 or 5506, 
or 
— pdypropyfcne fuament tow of beading No 5501 of 
which the denomination in all cases of a single 
filament or fibre is less than 9 decttex may be used 
provided that their value does not excoeef 40 ¥c of 
the ex works price of the product 
Manufacture from (*) : 
— natural fibres not carded or combed or otherwise 
processed for spinning, or 
— chemical materials or textile pulp 
** ' S 
Manufacture from (*): 
— coiryam, 
— synthetic or artificial filament yarn, 
— natural fibres, or 
— man-made staple fibres not carded or combed or 
otherwise processed for spinning 
ex Chapter 58 Special woven fabrics; tufted textile fabrics; lace; 
tapestries; trimmings, embroidery, except for 
beading Nos 5805 and 5810; the rule for heading 
No 5810 is sex out below: 
— Combined with rubber thread 
— Other 
y 
5810 Embroidery in the piece, in strips or in motifs Manufacture from single yam (*) 
Manufacture from (') : 
— natural fibres, 
— man-made staple fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materiah or textile pulp 
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, _ 
mercerizing, heat setting, raising, calendering, shrink--
rcsistancc processing, permanent finishing, decatizing, 
impregnating, mending and burling) where the value of 
the unpriotcd fabric used does not exceed 47,5 % of 
the ex works price of the product 
Manufacture in which: 
— all the materials used are classified in a heading 
other than that of the product, and 
— the value of all the materiah used docs not exceed 
50 % of the ex works price of the product 
O For special conditions relating to products made of a mixture of textile maceriaij, see Note^T 
M-L-
<«) 
5901 
5902 
5903 
5904 
5905 
5906 (2) 
Textile fabrics coated with gum or amyUceous 
substances, of a kind used for the outer covcrsof 
books or «he like; tracing doth; prepared painting 
canvas; buckram and similar stiffened textile fabrics 
of a kmd used for hat foundations 
Type coed fabric of high tenacity yam of nyloa or 
other polyamides, polyesters or viscose rayon: 
— Concaming not more than 90 V* by-weight of 
textile materiah 
— Other 
Textile fabrics impregnated, coated, covered ot 
laminated with plastics, other than those of heading 
No 5902 
Linoleum, whether or not cut to shape; floor 
coverings consisting of a coating or covering 
applied on a textile backing, whether or not cut to 
shape 
Textile wall coverings: 
— Impregnated, coated, covered or laminated with 
rubber, plastics or other materials 
Other <3) 
y 
Rubberized textile fabrics, other than those of 
heading No 5902: 
-— Knitted or crocheted fabrics Manufacture from yam 
Manufacture from yam 
Manufacture from chemical matcriah or textile pulp 
Manufacture from yarn 
Manufacture from yarn Ç) 
Manufacture from yarn 
Manufacture from (*): 
— coir yam, 
— natural fibres, 
— man-made staple fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materials or textile pulp 
or 
Printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bkaching, 
mercerizing, heat setting,' raising, calendering, shrink 
resistance processing, permanent finishing, decatizing, 
impregnating, mending and burling) where the value of 
the unprinted fabric used does not exceed 47,5 % of 
the ex works price of the product 
Manufacture from (*)"• 
— natural fibres, 
— man-made staple fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materiah or textile pulp 
O For special conditions relating to products made of a mixture of textile materials, «oc Note Ç 
;N v. 
/131 
0) 
5906 
(cont'd) 
5907 
ex 5908 
5909 
to 
5911 (2) 
— Other fabrics made of synthetic filament yarn, 
containing more than 90 % by weight of textile 
matcriah 
— Other 
Textile fabrics otherwise i^rcgnated, coated or 
covered; painted canvas being theatrical scenery, 
studio backckxhs or tire like 
Incandescent gas mantles, impregnated 
Textile articles of a kind suitable for industrial use: 
— PoGshing discs or rings other than of felt of 
•heading No S911 
— Other <3) 
Manufacture from chemical materials 
Manufacture from yarn 
Manufacture from yarn 
Manufacture from tubular knitted gas man.de fabric 
Manufacture from yarn or waste fabrics or rags of 
beading No 6310 
Manufacture frora(*): 
— coir yam, 
— natural fibres, 
— man-made stapkv fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materiah or textile pulp 
Chapter 60 Knitted or crocheted fabrics Manufacture from (*): *"* 
— natural fibres, 
— man-made staple fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materiah or textile pulp 
Cbaptcr61 Articles of apparel and dothing accessories, knitted 
en-crocheted: 
— Obtained by sewing together or otherwise 
assembling, two or more pieces of knitted or 
erocheted fabric which have been either cut to 
form or obtained directly to form 
— Other Manufacture from yarn (*) 
Manufacture from ('): 
— natural fibres, 
— man-made staple fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materiah or textile pulp 
ex Chapter 62 
ex 6202 
ex 6204 
ex 6206 
ex 6209, 
ex 6211 
and 
ex 6217 Articles of apparel and dothing accessories, not 
knitted or crocheted, except for heading Nos ex 
6202, ex 6204, ex 6206, ex 6209, ex 6210, ex 6211, 
6213, 6214, ex 6216 and ex 6217 for which the 
rules are set out below 
.Women's, girls* and babies' dothing and 'other 
made-up dothing accessories', embroidered Manufacture from yarn (*) 
Manufacture from yarn (*) 
or 
Manufacture from unembroidered fabric provided the 
value of the unembroidered fabric used does not 
exceed 40 c/o of the ex works price of the product (") 
0) For tpcexal conditions relaxing to products made of a mixture of textile materials, soc Noce 4Ç 
O See Note $ 
'.) 
A2^ 
0) 
ex 6210 
ex 6216 
and 
ex 6217 
4213 
and 
6214 
ex 6217 (2) 
Fire-resistant equipment of fabric covered with foil 
of aluminized polyester 
Haindkerchicfs, shawls, scarves, mufflers, mantillas, 
vcth and the like: 
— Embroidered 
— Other 
tateruriings for collars and cuffs, cut out (3) 
Manufacture from yarn (') 
Manufacture from uncoated fabric provided «he value 
of the uncoated fabric used does not exceed 40 % of 
the ex works price of «he product (*) 
Manirfarnire from unbleached single yarn (*) (*) 
or 
Manufacture from unembroidered fabric provided the 
value of the unembroidered fabric used does not 
exceed 40 Va of the ex works price of «he product Q) 
Manufacture from unbleached single yam (*) (*) 
Manufacture in -which: 
— all the materials used are classified within a heading 
other than that of «he product, and 
— the value of all the matcriah used does not exceed 
40 % of the ex works price of the produci «s< 
6301 
to 
6304 Blankets, travelling rugs, bed linen etc; curtains, 
etc; other furnishing articles: 
it» — Of fdt, of nott-wovens 
— Other: 
— Embroidered 
6305 Other 
Sacks and bags, of a kind used for the packing of 
goods Manufacture from(*): 
— natural fixes, or 
— chemical materiah or textile pulp 
Manufacture from unbleached single yarn (*) f ) 
or 
Manufacture from unembroidered fabric (other than 
knitted or crocheted) provided the value ol the unem­
broidered fabric used does not exceed 40 Vo of the ex 
works price of the product 
Manufacture from unbleached single yam (*) (') 
Manufacture from (*): 
— natural fibres, 
— man-made staple fibres not carded or combed or 
otherwise processed for spinning, or 
— chemical materiah or textile pulp 
O S©eNote»5. 
<*) For special coodiuoos relating to products made of * mixture of textile irutrrialt, «ce Note 4T 
<*) For lenixod or crocheted arddea, t»ot da$dc or rubberized, obtained by searing or aoernbry of pteoes of knitted oc crocbexod fabric (out out or knitted 
•directly to tKape) tec Note £> 
;X 
(I) 
6306 
ex 6307 
<S30S (2) 
Tarpaulins, sails for boats, sailboards or landcraft, 
awnings,' sunblinds, tents and camping goods: 
— Of non-wovens 
— Other 
Other made-up articles,, including dress patterns 
Sets consisting of woven fabric and yam, whether 
or not with accessories, for making up into rugs, 
tapestries, embroidered table ckxhs or serricrxes or 
similar textile articles, put up in packings for retail 
sale (3) 
Manufacture from(*): 
— natural fibres, or 
— chemical materials oc textile pulp 
Manufacture from unbleached single yam 
Manufacture in -which «he value of all the m«Teri?k 
used does not exceed 40 Vo of «he ex works price of 
the product 
Each item «n the set must satisfy «he rule which would 
apply to k if k wrcrc not induded in «he sec However, 
non-originating articles may be incorporated provided 
their total value docs not exceed 15 Vo of the ex works 
price of the set 
6401 
to 
6405 Footwear Manufacture from materials of any beading except for 
assemblies of uppers affixed to tunar soles or to other 
sole components of heading No 6*406 
6503 
4505 Fdt hats and other fdt. headgear, made from the 
bat bodies, hoods or plateaux of beading No 6501, 
whether or not lined or trimmed 
Hats and other headgear, knitted or crocheted, or 
made up from lace, tek or other textile fabric, in 
«he piece (but not in strips), whether or not Kned or 
«rimmed; hair-nets of any material, -whether or not 
lined or trimmed Manufacture from yarn or textile fibres Ç) 
Manufacture from yarn or textile fibres (*) 
6601 Umbrellas and sun umbrellas (ioduding 
walking-stick umbrellas, garden umbrellas and 
similar tmabrcuas) Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex works price of 
the product 
ex 6803 
ex 6812 
ex 6814 Articles of slate or of agglomerated slate 
y 
Artides of asbestos or of mixtures with a basis of 
asbestos or with a basis of asbestos and magnésium 
carbonate 
Artides of inica;'inducing agglomerated or recon­
stituted mica on a support ofpaper, papcrboard or 
other materiah Manufacture from -worked slate 
Manufacture from materiah of any heading 
Manufacture from worked mica (induding agglom­
erated or reconstituted mica) — 
7006 
7007 
7008 Oats of iicading No 7003, 7004 or 7005, bent, 
edge-worked, engraved, drilled, enamelled or 
otherwise worked, but not framed or fitted with 
other materials 
Safety glass, consisting of toughened (tempered) or 
laminated glass 
Muhiple-walled insulating units of glass Manufacture from materiah of heading No 7001 
Manufacture from materiah of heading No 7001 
Manufacture from materials of heading No 7001 
O For special conditions relating to products made of a mixture of textile materials, see Note^T 
0) See Notef5. 
Û 
/>3(o 
O) 
7009 
7010 
7013 
ex 7019 <2> 
Glass mirrors, whether or not framed, indtiding 
rear-view mirrors 
Carboys, bocdes, flasks, «ars, pots, pbiah^ ampoules 
and other containers, of glass, of a kind used (or 
the conveyance or packing of coeds; preserving iars 
of glass; stoppers, lids and other closures, of glass 
Glassware of a kind used for table, ttitcben, toilet, 
office, indoor decoration or similar purposes (other 
than that of beading No 7010 or 7018) 
Articles (other than yarn) of glass fibres <3) 
Manufacture from matcriah of heading No 7001 
Manufacture in which all «he matcriah used are 
classified within a beading other than «hat of the 
product 
or 
Cutting of glassware, provided «be value of the uncut 
gUsswaredoes not exceed 50 Va of the ex works price 
of the product 
Mantnacture in which all «he materiah 'used are 
chtstficd within a beading other than that of «he 
product 
and 
Cutting of glassware, provided the value of the uncut 
glassware docs not exceed 50 Va of the ex works price 
of the product 
Hind-decoration (with «he exception of suk screen 
printing) of hand-blown glassware, provided the value 
of the hand-blown glassware does not exceed 50 Vo of 
the ex works price of the. product /* 
Manufacture from: 
— uocoloured divers, rovmgs, yarn or chopped 
strands, or 
-glasswoo! * 
ex 7102 
ex 7103 
and 
ex 7104 
7106 
7108 
and 
7110 
ex 7107 
ex 7109 
and 
ex 7111 
7116 
7117 'Worked precious or semi-precious stones (natural, 
synthetic or recortstructcd) 
Precious metah: 
— Unwrooght Manufacture from «mwocked precious or semi-precious 
y 
Semi-manufactured or in powder form (All) 
Metah dad with precious metals, semi-manu­
factured 
Articles of natural or cultured pearh,_ precious or 
semi-precious stones (natural, synthetic or recon­
structed) 
Imitation jewellery Manufacture from materiah not classified in heading 
No 7106, 7108 or 7110 
Electrolytic, thermal or chemical separation of precious 
metah of neading No 7106, 7108 or 7110 
or 
Alloying of precious metah of heading No 7106, 7108 
or 7110 with each other or with base metah 
Manufacture from unwrought precious metah 
Manufacture from metah dad with precious metals, 
unwrought 
Manufacture in which the value of all the materials 
used does not exceed 50 Vo of «he ex works price of 
the product 
Manufacture in which all the materiah used ..arc 
classified within a heading other than that of the 
product 
Manufacture from base metal parts, not plated or 
covered with precious metah, provided the value of all 
the materiah used does not exceed 50% of the ex 
works price of the product 
>} 
All-
O) 
7207 
7208 
to 
7216 
7217 
ex 7218 
7219 
to 
7222 
7223 
ex 7224 
7225 
«o 
7227 
7228 
7229 
ex 7301 
7302 
7304 
7305 
and 
7306 
7308 
ex 7315 
ex 7322 a) 
Semi-fuushcd products of iron or non-alloy «ted 
ItaHOucd products, bars and rods, angles, shapes 
and sectioas of iron or ooo-alloy seed 
Vac of iron or non-alloy sted 
Semi-finished products, flat-rolled products, bars 
and tods, angves, shapes and sections of stainless 
steel 
'Wire of stainless sted 
Semi-finished products, flat-rolled products, bars 
and rods, in irregularly wound cous, of other alloy 
sted 
Other baa and rods of other alloy sted; angles, 
shapes aad sections, of other alloy sted; boUow 
driO bars and tods, of alloy or non-alloy sted 
Wire of other alloy sted (3) 
Manufacture from materiah of head;,*» »J -»,„ 
72Û2. 7203. 7204 or 7205 ***** No 720I. 7202, 7203, 7204 or 7205 
EïïgïEVSr i°eoa °"Aa fAa^ ««- "< 
Manufacture from senti-finisbed matcriah of beadirur 
No 7207 * 
Manufacture from ingots or other primary forms of 
heading No 7218 
Manufacture from semi-finished materiah of heading 
No 7218 6 
Manufacture from ingots or other primary forms of 
beading No 7224 
Manufacture from ingots or other primary forms of 
beading No 7206, 7218 or 7224 
Manufacture from semi-finished materiah of heading 
No 7224 
Sheet piling 
Railway or tramway track construction material of 
«Von or sted, the following: rails, check-rails and 
sack tans, switch blades, crossing frogs, point rods 
and other crossing pieces, sleepers (cross-ties), fish­
plates, chairs, chair wedges, sole plates (base 
plates), rail cups, bedplates, ties and other material 
specialized for jointing or fixing rails 
Tubes, pipes and hollow profiles, of iron (other 
than cast iron) or sted 
Structures (cxduding prefabricated buildings of 
heading No 9406) .and parts of structures (for 
' example, bridges and bridge-sections, lock-gates, 
towers, lattice masts, roofs, roofing frameworks, 
doors and windows and their frames and thresholds 
for doors, shutters, balustrades, pillars and 
columns), of iron or sted; plates, rods, angles, 
shapes, sections, cubes and the like, prepared for 
use in structures, of iron or steel 
Skid-chains 
Radiators for central heating, not electrically 
heated Manufacture from materials of heading No 7206 
Manufacture from materiah of beading No 7206 
Manufacture from materiah of beading No 7206, 
7207, 7218 or 7224 
Manufacture in which all the materiah used are 
classified -within a beading other than «hat of the 
produce However, welded angles, shapes and sections 
of heading No 7301 may not be used 
Manufacture in which the value of all the materiah of 
heading No 7315 used does not exceed 50 Vo of the ex 
works price of the product 
Manufacture in which the value of all the materiah of 
heading No 7322 used does not exceed 5 % of the ex 
works price of the product 
x\ 
A2>1 
O) 
ex Chapter 74 
7403 <2) 
Copper and articles «hereof. 
Not 7401 to 7405; the rule for 
is set out bdow for beading 
No ex 7403 
Copper alloys, unwrought <3) 
Manufacture in which: 
— all the matcriah used are classified within a heading 
other than that of «he product, and 
—- the value of all «he materials used does not exceed 
50% of «he ex works price of the product 
MatKffacture from refined copper, unwrought, or 
waste and scrap 
ex Chapter 75 j Nickd and artides thereof, except for heading Nos 
7501 to 7503; Manufacture in which: 
— all the materials used are classified within a heading 
other than.«hat of the product, and 
— the value of all «he materiah used does not exceed 
50 Va of the ex works price of the product 
<x Chapter 76 Aluminium and artides thereof, except for beading 
Nos 7601,7602 and ex 7616; «he rules for beading 
Nos 7601 and ex 7616 are set out bdow 
7601 
7616 Unwrought aluminium 
Aluminium artides other than gauze, doth, grill, 
netting, feodng, reinforcing fabric and similar 
materials (ûvluding endless bands) of aluminium 
wire, and expanded metal of aluminium /* 
.Manufacture in which: 
— afi the materiah used are classified within a heading 
other than «hat of «he product, and 
— the value of all «he materiah used does not exceed 
SO Va of «he ex works price of the product 
Manufacture by thermal or eleccrotytic treatment from 
unalloyed aluminium or waste and scrap of aluminium 
Manufacture in which: 
— afl the matcriah used are classified within a heading 
other than that of the product. However, gauze, 
cloth, grill, netting, fencing, reinforcing fabric and 
similar matcriah (inducing endless bands) of 
aluminium-wircy or expanded metal of aluminium 
may be used, and 
— the value of all the matcriah used docs not exceed 
50 Va of (he ex works, price of «he product 
ex Chapter 78 Lead and artides thereof, except for heading Nos 
7801 and 7802; the ruk for heading No 7801 is set 
out below 
7801 Unwrought lead: 
— Refined lead 
— Other Manufacture in which: 
— all the materiah used are classified within a heading 
other than that of the product, and 
— the value of all the matcriah used does not exceed 
50 Va of the ex works price of the product 
Manufacture from "bullion" or S/ork* lead 
Manufacture in which all the materiah used are 
classified in a heading other than that of the produce 
However, waste and scrap of heading No 7802 may 
not be used 
M_ 
Al°> 
O) 
Chapter 79 <2) 
Zinc and artides thereof, except for heading Nos 
7901 and 7902; the rule for heading No 7901 is set 
out bdow 
7901 Unwrought zinc <3) 
Manufacture in which: 
— all «he materiah used are classified in a head 
other than that of the product, and mg 
— the value of all the materiah used does not exceed 
50 Va of cbc ex works price of the product 
Manufacture in which all the materiah used arc 
classified in a heading other than «hat of the product. 
However, waste and scrap of beading No 7902 may 
ocx be used 
<x ChapterSO J Tm and articles «hereof, occept for beading Nos 
COOl, 8002 and 8007; «he rule for beading No 8001 
is set out bdow 
8001 Unwrought tin Manufacture in which: 
— all the matcriah used are classified in a heading 
other than that of the product, and 
— the value of all jthc materiah used does not exceed 
50 Va of the ex works price of the product 
Manufacture in which all the materiahj,used are 
classified in a beading other than «hat of the product. 
However, waste and scrap of beading No 8002 may 
not be used 
ex Chapter 81 Other base metah, wrought; artides thereof Manufacture in which the .value of all the materiah 
dassified in the same heading as the products used 
does not exceed 50 % of the ex works price of the 
product 
8206 
8207 y 
Tools of two or more of the beading Nos 8202 to 
8205, put up in sets for retail sale 
Interchangeable tools for hand tools, whether or 
not power-operated, or for machine-tools (for 
example, for pressing, stamping, punching, tapping. 
8208 threading, drilling, boring, broaching, milting, 
turning or scrcwdnving), induding dies for drawing 
or extruding metal, and rock-drilling or earth-
boring tools 
Knives and cutting blades, for machines or for 
mechanical appliances Manufacture in which aU the materials used are 
dassified in a heading other than beading Nos 8202 to 
8205. However, tools of heading Nos 8202 to 8205 
may be incorporated into the set provided their value 
does not exceed 15 Vo of the ex works price of the set 
Manufacture in which: 
— all the matcriah used are classified in a heading 
other than that of the product, and 
— the value of all the materiah used does not exceed 
40 % of the ex works price of the product..,. 
Manufacture in which: 
— all the materiah used are dassified in a heading 
other than that of the product, and 
— the value of all the materiah used docs not exceed 
40 % of the ex works price of the product 
//•• /Xl 
/yo 
<»> 
ex 8211 
8214 
8215 
ex 8306 (2) 
Knives with cutting blades, serrated or not 
(induding pruning knives), other than knives of 
beading No 8208 
Other artides of cutlery (for example, hair dippers, 
butcher's or satcben cleavers, choppers and auooing 
•cnives, paper knives); manicure or pedicure sets 
and instruments (induding nail files) 
Spoons, forks, ladles, skimmers, cake-iervers, fish-
knives, butter-knives, sugar tongs and swular 
kkchen or tableware 
Statuettes and other ornaments, of base metal <3) 
Manufacture to which all the materials used are 
dassified in a beading other than «hat of the product. 
However, knife blades and bandies of base metal may 
Manufacture in which all «he materials used are 
^"*fied ^ ^dS<S^d*^ _îr_dut. °* ** Product. However, handles metal may be used ' 
Manufacture in which all «he materials used are 
dassified in a beading other than «hat of the product. 
However, handles of base metal may be used 
Manufacture in which all «he materials used are 
dassified in a heading other than that of the product. 
However, the other materiah of heading No 8306 may 
be used provided «heir value does not exceed 30 Vo of 
the ex works price of the product 
ex Chapter 84 
8403 
and 
ex 8404 
8406 
8407 
8408 
8409 
8412 
8415 Nudear reactors, boilers, machioery and coechan-
ical appliances; parts thereof; except for those 
falling within the following headings or parts of 
headings for which the rules are set out below: 
8403, ex 8404, 8406 to 8409, 8412, 8415, 8418, 
ex 8419. 8420, 8425 to 8430. ex 8431, 8439, 8441, 
8444 to 8447, ex 8448,8452, 8456 to 8466,8469 to 
8472, 8480, 8484 and 848S 
Central heating boilers, other than those of heading 
No 8402, and auxiliary plant for central beating 
_boucrs 
Steam turbines and other vapour turbines 
Sjfark-ignitioo reciprocating or rotary internal 
combustion piston engines 
Compression-ignition internal combustion piston 
engines (dicsd or scmi-dicsd engines) 
Parts suitable for use soldy or principally with the 
engines of heading No 8407 or 8408 
Other engines and motors 
Air cootfitioning machines, comprising a motor-
driven fan and dements for changing the 
temperature and humidity, induding those 
machines m which the humidity cannot be 
sepcratefy regulated Manufacture: 
> 
— in which: the value of all the materiah used does not 
exceed 40 Va of «he ex works price of the product, 
and 
— where, within the above limit, the materiah 
classified wfcbin the same heading as the product 
are only used up to a value of 5 % of the ex works 
price of the product 
Manufacture in which all the materiah used arc 
dassified in a heading other than beading No 8403 or 
8404. However, materiah which are dassified in 
heading No 8403 or 8404 may be used provided thcir 
value, taken together, does not exceed 5 % of the ex 
works price of the product 
Manufacture in which the value of all the materiah 
used does not exceed 40 Vo of the ex works price of 
the product 
Manufacture in which «he value of all the materials 
used does not exceed 40 Vo of «he ex works price of 
the product 
Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex works priccof 
the produci — 
Manufacture in which «he value of all the materials 
used does not exceed 40 Vo of the ex works price of 
the product 
Manufacture in which the value of all the materials 
used docs not exceed 40 % of the ex works price of 
the product 
Manufacture in which the value of all the materiah 
used does not exceed 40 Vo of the ex works price of 
the product 
ri i -\ 
AW 
O) 
8418 
ex 8419 (2) 
Rdrigeraiors, freezers and other refrigerating or 
freezing equipment, doctric or other beat pumps 
other than sur coodkkMung machines of heading 
No 8415 
Machines for the wood, paper pulp and paper 
board industries 
8420 Calendering or other tolling machines, other than 
for metah or glass, and cylinders therefor 
8425 
to 
8428 Lifting, handling, loading or unloading machinery 
8429 y 
Self-propelled bulldozers, angledozcrs, graders, 
levellers, scrapers, mechanical shovels, excavators, 
shovd leaders, temping machines and road rollers: 
Road rollers 
Other <3) 
Manufacture: 
— in which the value of all the snatcriah used docs not 
exceed 40 Vo of the ex wrorks price of «he product, 
and 
— where, within the above limit, the «nin-rHs 
dassified within the same beading as «he product 
are only used up to a value of S Vo of the ex works 
price of the product, and 
— where the value of ail the non-originating materiah 
used docs not exceed «he value of the originating 
materiah used 
Manufacture: 
— in which the value of all «he matcriah used does not 
exceed 40 Vo of the ex works price of «he product, 
and 
— where, within the above limit, the materiah 
dassified within the same heading as the product 
are only used up to a value of 25 % of «he ex 
works price of the product 
Manufacture: <u 
— in which the value of all the materiah used does not 
exceed 40 Vo of the ex works price of the product, 
and 
— where, within the above limit, the materials 
dassified within the same heading as the product 
are only used up to a value of 25 % of the ex 
works price of the product 
Manufacture: 
— in which the value of all the matcriah used does not 
exceed 40 % of the ex works price of the product, 
and 
— where, within the above limit, the materials 
classified in heading No 8431 are only used up to a 
value of 5 % of the ex works price of the product 
Manufacture in -which the value of all the materials 
used docs not exceed 40 % of the ex works price of 
the product 
Manufacture: 
— in which the value of all the materiah used does not 
exceed 40 % of the ex works price of the product, 
and 
— where, within the above h'mk, the value of the 
matcriah dassified wichin heading No 8431 are 
only used up to a value of 5 % of the ex works 
price of the product 
v\ 
IÏ. 
/Ht 
(O 
8430 
8431 
8439 
8441 
8444 
to 
8447 
ex 8448 (2) 
Other moving, grading, levelling, scraping, exca-
vatinç, temping, oompacting, extracting or boring 
machinery, for earth, «ninerah or ores; pile-drivers 
and puc-extractors; snow-ploughs and snow-
blowers 
Parts for road rollers 
Machinery for making pulp of fibrous cdlutosic 
material or for making or finishing paper or 
papcrboard 
Other machinery for making up paper pulp, paper 
or papcrboard, induding cutting machines of all 
kinds 
8452 
8456 
to 
8466 Machines of these headings for use in the textile 
industry 
Auxiliary machinery for use with machines for 
beading Nos 8444 and 8445 
J Sewing machines, other than book sewing machines 
of heading No 8440; furniture, bases and covers 
specially designed for sewing machines; sewing 
machine needles: 
— Sewing machines (lock stitch only) with heads 
of a weight not exceeding 16 kg without motor 
or 17 kg with motor 
— Other 
Machine-tools and machines and their parts and 
accessories of heading Nos 8456 to 8466 <3) 
Manufacture: 
— in which «he value of all the materiah used docs not 
exceed 40 Vo of the ex works price of the product, 
and 
— where, within the above limit, the value of the 
materials dassified within beading No 8431 arc 
only used up to value of 5 % of the ex works price 
of the product 
Manufacture in which the value of all the materiah 
used does not exceed 40 Vo of .the. ex works price of 
the product 
Manufacture: 
— in which the value of all the materiah used does not 
exceed 40 Va of the ex works price of the product, 
and 
— where, within «he above Coût, the materials 
classified within the same beading as the product 
are ouh/ used up.to a value of 25 Vo of the ex 
works price of the product * 
Manufacture: 
— in which the value of all the materiah used does not 
exceed 40 Vo of «he ex works price of the product, 
and 
— where, within the above limit, the matcriah 
dassified within the same heading as the product 
are only used up to a value of 25 % of the ex 
works price of the product 
Manufacture in which the value of all the materials 
used docs not exceed 40 % of the ex works price of 
the product 
Manufacture in which the value of all the materials 
used does not exceed 40% of the ex works price of 
the produci 
Manufacture: 
— in which the value of all the materials used does not 
exceed 40 % of the ex works price of the product, 
— where the value of all of the non-originating 
materiah used in assembling the head (without 
motor) does not exceed die value of the originating 
materials used, and 
— the thread tension, crochet and zigzag mechanisms 
used are already originating 
Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex works price of 
the product 
Manufacture in which the value of all the materiah 
used docs not exceed 40 */o of the ex v/orks price of 
the product 
i> 
m 
<t) 
8469 
to 
8472 
8480 
8484 
8485 (2) 
Office machines (for example, typewriters, calcu­
lating machines, automatic data-processing 
machines, duplicating machines, stapling machines) 
Moulding boxes for metal foundry; mould bases; 
moulding patterns; moulds for metal (other than 
ingot moulds), metal carbides, glass, mineral 
materiah, rubber or plastics 
Gaskets and similar joints of metal sheeting 
combined with other material or of two or more 
layers of metal; sets or assortments of gaskets and 
rimilar joints, dissimilar in composition, put up in 
pouches, envelopes or similar packings 
Machinery parts, not containing electrical 
connectors, insulators, coils, contacts or other elec­
trical features, not spedfied or induded dsewhere 
in this chapter <3) 
Manufacture in which the value of all the tn*,~~ t 
used does not exceed 40 Va of «he ex w0rk7£ric?of 
the product 
Manufacture in which «he value of all the materiah 
used docs not exceed 50 Vo of the ex works price of 
the produci 
Manufacture in which the value of all the materials 
used does not exceed 40 Vo of «he ex works price of 
the product 
Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex works price of 
the produci 
ex Chapter 85 
8501 
8502 
ex 8518 Electrical machinery and equipment and parts 
thereof; sound recorders and reproducers, tele­
vision image and sound recorders and reproducers 
and pans and accessories of such articles; except 
for those falling within the following headings or 
parts of headings for which the rules arc set out 
bdow: 
8501, 8502, ex 8518, 8519 to 8529, 8535 to 8537, 
8542, 8544 to 8546 and 8548 
Electric motors and generators (cxduding generat­
ing sets) 
Electric generating sets and rotary converters 
Microphones and stands therefor; loudspeakers, 
whether or not mounted in their endosures; audio­
frequency dectric amplifiers; dectric sound 
amplifier sets Manufacture: 
— in which the value of all the materials used docs not 
exceed 40 % of the ex works price of the product, 
and 
— where, within the above limit, the materials 
dassified within the same beading as the product 
are only used up to a value of 5 % of the ex works 
price ol the product 
Manufacture: 
— in which the value of all the materiah used does not 
exceed 40 Va of the ex works price of the product, 
and 
— where, within the above limit, the materials 
classified within heading No 8503 arc only used up 
to a value of 5 % of the ex works price of the 
product 
Manufacture: — 
— in which the value of all the materials used does TVot 
exceed 40 % of the ex works price of the product, 
and 
— where, within the above limit, the materials 
dassified within heading No 8501 or 8503, taken 
together, are only used up to a value of 5 % of the 
ex works price of the produci 
Manufacture: 
— in which the value of all the materials used docs no« 
exceed 40 % of the ex works price of the product, 
— where the value of all the non-originating materials 
used docs not exceed the value of the originating 
materials used 
;w-
A^H 
(«) 
8519 <2) 
Turntables (reoord-decks), rccocd-players, cassette-
players and other sound reproducing apparatus, not 
incorporating a sound recording device 
8520 Magnetic cape recorders and ocber sound recording 
apparatus, whether or not incorporating a sound 
rcprodudng device <3) 
8521 Video recording or rcprodudng apparatus 
8522 Parts and accessories of apparatus of beading Nos 
8519 to 8521 
8523 Prepared unrecorded media for sound recording or 
rirahar recording of other phenomena, other than 
products of Chapter 37 
8524 y 
Records, tapes and other recorded media for sound 
or other similarly recorded phenomena, induding 
matrices and masters for theproduction of records, 
but exduding products of Chapter 37: 
— Matrices and masters for the production of 
records 
Other Manufacture: 
• in which the value of all «he materiah used does not 
exceed 40 % of «he ex works price of «he product, 
• where the value of all «he tXM-originating materiah 
used does not exceed «he value of the originating 
maieriah used 
Mar*daccurc: , 
— in which the value of all the materiah used does not 
exceed 40 % of the ex works price of the product, 
— where the value of all the non-originating materials 
used docs not exceed the value of the originating 
materials used 
Manufacture: S 
in which the value of all the materiah used docs not 
exceed 40 % of the ex w-ocksyrice of the product, 
where the value of all the non-originating materials 
used does not exceed the value of the originating 
materials used 
Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex works price of 
the product 
Manufacture in which the value of all the materials 
used docs not exceed 40 % of the ex works price of 
the product 
Manufacture in which the value of all the materials 
used does not exceed 40% of the ex works price of 
the product 
Manufacture: 
— in which the value of all the materials used does not 
exceed 40 % of the ex works price of the product, 
• and 
— where, within the above limit, the materials 
classified within heading No 8523 are only used up 
to a value of 5 % of the ex works price of the 
product 
'3 
AH 
<i) (2) 
8525 Transniissioo apparatus for radkvteiepbocry, radio-
tdegrapby, xadio-broadcasting or cdcviriou, 
Vkhether or «aot mcorporatmg srjceptioo apparatus 
or sound lrxording or 
vision cameras ucmg apparatus; teJc-
8526 Radar apparatus, radio navigariooal aid apparatus 
and radio remote control apparatus <3) 
8527 Reception apparatus for radio-telephony, radto-
or radio-btoadca sting, whether or not 
in the same bousing, -with sound re­
cording or reproducing apparatus or a clock 
8528 Television receivers (uKiuding video snonkors and 
video projectors), whether or not combined, m «he 
same bousing, with ladlo-broadcast receivers or 
sound or video recording or reproducing apparatus 
8529 Parts suitable for use solely or principally with the 
apparatus of heading Nos 8525 to 8528 
y 
— Suitable for use solely or principally with video 
recording or reproducing apparatus 
— Other 
8535 
and 
8536 Electrical apparatus for swiwhing or protecting 
electrical circuits, or for making connections to or 
in electrical circuits Manufacture: 
— m whkh the value cd:aD the materiah used does not exceed 40 Vt of the ex works price of the product, 
— where the value of all the non-originating matcriah 
used docs not exceed the -value of «he originating 
materiah used 
Manufacture: -
— in which the value of alt the materiah used does not 
exceed 40% of the ex works price of the product, 
— where the value of all the non-originating matcriah 
used docs not exceed the value of the originating 
materiah used 
Manufacture: /* 
— m which the value of all the matcriah used does not 
exceed 40 Va of the ex works price of chc product, 
— where the value of all the nion-originating materiah 
used does not exceed «he value of the originating 
materiah used 
Manufacture: 
— m which chc value of all the materials used docs not 
exceed 40 % of the ex works price of the product, 
— where the value of aH the non-originating matcriah 
used docs not exceed the value of the originating 
materials used 
Manufacture in which the value of all the materials 
used docs not exceed 40 % of «he ex works price of 
the product 
Manufacture; "-" 
— in which the value of all the materials used docs not 
exceed 40 % of the ex works price of the product, 
— where the value of all the non-originating materiah 
used does not exceed the value of the originating 
materials used 
Manufacture: 
— m which the value of all the materiah used docs not 
exceed 40 % of the ex works price of the product, 
and 
— where, within the above limit, the materiah 
dassified within heading No 8538 are only used up 
to a value of 5 % of the ex -works price of the 
product 
Û 
/H<6 
(!) 
1537 
8542 
8544 
8545 
8546 
8548 <2) 
Boards, panels (induding numerical ©octroi panels), 
consoles, desks, cabinets and other bases, couipped 
wkh two or more apparatus of heading No 8535 or 
8536, for electric control or «he dtstribution of dec-
tricky, induding those incorporating instruments or 
apparatus of Chapter 90, other than svraching 
apparatus of beading No 8517 
F-kxcronic integrated circuits and mkxctassembues 
Insulated (kvJuding enameUed or anodxzed) wire, 
cable (induding co-axial cable) and ocher insulated 
dectric conductors, whether or not fitted wkh 
ccmnectors; optical fibre cables, made up of 
individually sheathed fibres, whether or not 
assembled wkh electric conductors or fitted with 
connectors 
Carbon electrodes, carbon brushes, lamp carbons, 
battery carbons and other artides of graphite or 
other carbon, wkhorwkhoutmetaLof a kind used 
for electrical purposes 
Electrical insulators of any material 
J FJectrical parts of «nachinery or apparatus, not 
specified or induded dscwhere in this chapter (3) 
Manufacture: 
— in which «he value of all the materials used does not 
exceed 40% of «he ex -works price of the product, 
and 
— where, wkhin the above Cmk, «he materiah 
dassified wkhin beading No 8538 are only used up 
to a value of 5 % of the ex works price of the 
product 
Manufacture: * 
— in which the value of all the matcriah used docs not 
exceed 40 % of the ex works price of the product, 
and 
— where, wkhin the above limit, «he materiah 
dassified wkhin heading No 8541 or 8542, taken 
together, are only used up to a value of 5 % of the 
ex works price of the product 
Manufacture m which the value of all the materials 
used does not exceed 40 % of. the ex works price of 
the product 
Manufacture in which the value of all the materials 
used docs not exceed 40 % of the ex works price of 
the product 
Manufacture in which the value of all the matcriah 
used docs net exceed 40 % of the ex works price of 
the product 
Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex works price of 
the produci 
8601 
to 
8607 
8608 Railway or tramway locomotives, rolling-stock and 
parts thereof 
"Railway or tramway track fixtures and fittings; 
mechanical (induding eleotremeduLnica!) signal­
ling, safety or traffic control equipment for 
railways, tramways, roads, inland waterways, 
parking facilities, port installations or airfidds; 
parts of the foregoing Manufacture in which the value of all the materials 
used docs not exceed 40 % of the ex works price of 
the product 
Manufacture: 
— in which the value of all the materiah used does not 
exceed 40 % of the ex works price of the product, 
and 
— where, wirhin the above limit, the materials 
dassified wirhin the same beading as the product 
axe only used up to a value of 5 % of the ex works 
price ot the produci 
ilS 
/Hï~ 
(0 <2) 
8609 Containers (induding containers for the transport 
of fluids) specially designed and equipped for 
carriage by one or more modes of transport 
ex Chapter 87. 
8709 
8710 Vehicles other than railway or tramway 
rolling-stock and parts and accessories thereof; 
except for «hose falling wkhin the following 
headings or parts of headings for which the rules 
are set out bdow: 
8709 to 8711, ex 8712, 8715 and 8716 
Works trucks, self-propelled, not fitted wkh lifting 
or handling equipment, of the type used in 
factories, warehouses, dock areas or airports for 
short distance transport of goods; tractors of the 
type used on railway station pladorms; parts of the 
foregoing vehicles 
Tanks and other armoured fighting vehicles, 
motorized, whether or not fitted with weapons, and 
parts of such vehides (3) 
Manufacture in which the value of all thc nuterial 
used does not exceed 40 % of the ex works price of 
the product 
8711 Motorcycles (including mopeds) and cydes fitted 
with an auxiliary motor, with or without side-cars; 
side-cars 
y 
ex 8712 
8715 Bicydcs without ball bearings 
Baby carriages and parts thereof 
8716 Trailers and semi-trailers; other vehides, not 
mechanically propelled; parts thereof Manufacture m which thc value of all the matcriah 
used does not exceed 40 % of the ex works price of 
the product 
Manufacture: 
— in which the value of all the materiah used docs not 
exceed 40 % of the ex works price of the product, 
and 
— where, within the above limit, the materials 
classified within the same beading as the product 
are only used up to a value of 5 % of the ex works 
price of the product /" 
Manufacture: 
— in which the value of all thc materials used docs not 
exceed 40 % of the ex works price of the product, 
and 
— where, wkhin «he above Cmxt, thc materiah 
dassified wkhin the same heading as the product 
are only used up to a value of 5 % of the ex works 
price of thc product 
Manufacture: 
— in which the value of all the materials used docs not 
exceed 40 % of thc ex works price of thc product, 
and 
— where the value of all thc non-originating materials 
used docs not exceed thc value of thc originating 
materials used 
Manufacture from matcriah not dassified within 
heading No 8714 
Manufacture: 
— in which the value of all thc materials used docs not 
exceed 40 % of the ex works price of the product,J 
and 
— where, within thc above limit, the materials 
dassified within the same heading as the product 
arc only used up to a value of 5 °/o of thc ex -works 
price ot thc produci 
Manufacture: 
— in which the value of all thc materials used docs not 
exceed 40 % of the ex works price of die product, 
and 
— where, within the above limit, the materials 
classified within the same heading as the product 
arc only used up to a value of 5 % of thc ex -works 
price of. thc produci 
-) 
AH% 
O) 
8803 
1804 
1805 (2) 
Parts of goods of heading No 8801 or 8802 
Parachutes (induding dirigible parachutes) and 
rotochutes; parts thereof and accessories thereto: 
— Rotochutes 
Other 
Aircraft bunching gear; dock-airestor or simoar 
gcar; ground frying trainers; parts of the lc*cgoing 
axâdes <3) 
Manufacture m which the value of all the materiah of 
beading No 8803 used docs not exceed 5 % of the ex 
works price of thc product 
Manufacture from materiah of any beading induding 
other materials of beading No 8804 
Manufacture m which the value of all «he materiah of 
beading No 8804 used does not exceed S % of thc ex 
works price of the produci 
Manufacture in which «he value of all the materials of 
beading No 8805 used does not exceed S % of the ex 
works price of the product 
Chapter 89 Ships, boats and floating structures Manufacture in which, all the materiah used are 
classified wkhin a heading other than that of the 
product. However, bulls "of heading No 8906 may not 
be used 
ex Chapter 90 
9001 
9002 
9004 
ex 9005 Optical, photographie, rinernatographic, measuring, 
checking, precision, medical or surgical instruments 
and apparatus; parts and accessories «hereof; except 
for «hose faTKng wkhin the following headings or 
parts of headings for which «he rules are set out 
bdow: 
9001, 9002, 9004, ex 9005, ex 9006, 9007,9011, ex 
9014, 9015 to 9017, ex 9018, 9024 to 9033 
•(«Optical fibres and optical fibre bundles; optical 
fibre cables other than those of beading No 8544; 
sheets and plates of polarizing material; lenses 
(induding contact lenses), prisms, mirrors and 
other optical dements, of any material, unmounted, 
other than such elements of glass not optically 
worked j ' ' 
Lenses, prisms, niirrors and other optical elements, 
of any material, mounted, being parts of or fittings 
for instruments or apparatus, other than such el­
ements of glass not optically worked Manufacture: 
— in which thc value of all the materiah used does not 
exceed 40 % of the ex works price of the product, 
and 
— where, within thc above limit, the materials 
classified wkhin the same heading as the product 
are only used up to a value of 5 % of the ex works 
price of the product 
Manufacture in which the value of all the materiah 
used does not exceed 40 % of the ex works price of 
the product 
Spectacles, goggles 
protective or other and the like, corrective, 
Binoculars, monoculars, other optical tdescopes, 
and mountings therefor, except for astronomical 
refracting telescopes and mountings therefor Manufacture in which the value of all thc materials 
used docs not exceed 40 % of the ex works price of 
the produci 
Manufacture in which the value of all thc materials 
used docs not exceed 40 % of the ex works price of 
the product 
Manufacture: 
— in which thc value of all the materiah used does hot 
exceed 40 % of the ex works price of the product, 
— where, within the above limit, the materials 
classified within the same heading as thc produci 
arc only used up to a value of 5 % of thc ex works 
price of the product, and 
— where thc value of all the non-originating materials 
used does not exceed the value of the originating 
materials used 
XL 
VY3 
(0 
ex 9006 (2) 
Photographic, (other than cinematographic) 
cameras; photographic flashlight apparatus and 
flashbulbs other than dcctrically ignited flashbulbs 
9007 Ciricmatographic cameras and projectors, whether 
or not mcorporating sound recording or reprodu­
cing apparatus 
9011 Compound optical microscopes, induding (hose for 
phocornicrography, driephcKomicrogràphy or 
inicroorojection <3) 
Manufacture: 
— in which the value of all the matcriah used does not 
exceed 40 % of the ex works price of «he product, 
— where, wkhin «he above limk, «he -i-.r~f.tT 
dassified wkhin «he same beading as thc product 
are only used up to a value of S % of chc ex works 
price of the product, and 
— where chc value of all chc noo-CKTginating matcriah 
used does not exceed the value of the criginating 
materiah used 
Manufacture: 
— in which «he value of all the materiah used docs not 
exceed 40 % of the ex works price of the product, 
— where, wkhin thc above limit, «he materiah 
dassified wkhin the same beading as the product 
are only used up to a value of 5 % of the ex works 
price ot the product, and y 
— where the value of all chc non-originating materiah 
used docs not exceed the value of the originating 
materiah used . -
Manufacture: 
— in which the value of all the materiah used docs not 
exceed 40 % of thc ex w»orks price of the product, 
— where, wkhin the above urnk, the materials 
classified wkhin the same heading as the product 
are oruy used up to a value of 5 Vo of the ex works 
price of the product, and 
— where the value of all the non-originating materiah 
used does not exceed the value of the originating 
materiah used 
-x 9014 
9015 
9016 
9017 Other navigational instruments and appliances 
Surveying (induding photoçrammetrical surveying), 
hydrographie, océanographie, hydrological, meteo­
rological or geophysical, instruments and appliances, 
cxduding compasses; rangefinders 
Balances of a sensitivity of 5 eg or better, with or 
without weights 
Drawing, marking-out or mathematical calculating 
instruments (for example, drafting machines, panto­
graphs, protractors, drawing sets, slide rules, disc 
calculators); instruments for uKasuring length, for 
use in the hand (for example, measuring rods and 
tapes, micrometers, callipers), not spedfied or 
induded elsewhere in this chapter Manufacture in which the value of all thc materials 
used docs not exceed 40 °/o of the ex works price of 
the product 
Manufacture in which the value of all the materials 
used docs not exceed 40 Vo of the ex works price of 
the product 
Manufacture in which die value of all the materials 
used docs not exceed 40 % of thc ex works price of 
the produci 
Manufacture in which thc value of all the materials 
used docs not exceed 40 % of the ex works price of 
the product 
sfS~0 
(I) 
ex 9018 
9024 
9025 
9026 
9027 
9028 
9029 
9030 
9031 
9032 <2) 
E>entists" chairs irKorporating dental appliances or 
dentists' spictoons 
Machines and appliances for testing the hardness, 
strength, coau>ressibnky, elasticity or other mech-
anicaj properties of matcriah (for example, metah, 
wood, textiles, paper, plasties) 
Hydrometers and similar floating instruments, ther­
mometers, pyrometers, barometers, bygrometen 
and psydirometcrs, recording or not, and any 
combination of these instruments 
Instruments and apparatus for measuring or 
chedemg the flow, level, pressure or other variables 
of fiquids or gases (for example, flow meters, levd 
gauges, manometers, beat meters), cxduding 
instruments and apparatus of heading No 9014, 
9015* 9028 or 9032 
Instruments and apparatus for physical or chemical 
analysis (for example, pc4arimcters, «diaetocactcrs, 
spectrometers, gas or smoke analysts apparatus); 
instruments and apparatus for measuring or 
checking viscosity, porosky, expansion, surface 
tension or the like; instruments and apparatus for 
measuring or checking quantities of beat, sound or 
light (including exposure meters); microtomes 
Cas, liouid or electricity supply or production 
meters, induding calibrating meters therefor: 
— Parts and accessories 
— Other (3) 
y 
Revolution counters, production counters, 
taximeters, milcometers, pedometers and the like; 
speed indicators and tachometers, other than those 
of heading No 9014 or 9015; stroboscopes 
Oscilloscopes, spectrum analysers and other 
instruments and apparatus for measuring or 
checking electrical ouantitics, cxduding meters of 
heading No 9028; instruments and apparatus for 
measuring or detecting alpha, beta, gamma, X-ray, 
cosmic or other ionizing radiations 
Measuring or checking instruments, appliances and 
machines, not specified or induded elsewhere in 
this chapter; profile projectors 
Automatic regulating or controlling instruments 
and apparatus Manufacture from matcriah of any heading, induding 
other materials of beading No 9018 
Manufacture kt which the value of all thc materials 
used docs not exceed 40 % of the ex works price of 
thc product 
Manufacture in which the value of all the matcriah 
used does not exceed 40 % of the ex works price of 
the product r 
Manufacture in which the value of all the materials 
used docs not exceed 40 % of «he ex works price of 
the product 
Manufacture kt which jthe value of 4ul the matcriah 
used docs not exceed 40 % of the ex works price of 
the product 
Manufacture in which the value of all the materials 
used does not exceed 40 % of thc ex -works price of 
the produci 
Manufacture: 
— kt which the value of all the materiah used docs not 
exceed 40 % of thc ex works price of thc product, 
and 
— where thc value of all the non-originating materials 
used does not exceed the value of the originating 
materiah used 
Manufacture in which thc value of all thc materials 
used does not exceed 40 % of thc ex works price of 
the produci 
Manufacture in which thc value of all thc materials 
used does not exceed 40 % of thc ex works price of 
the produci 
Manufacture in which the value of all thc materials 
used does not exceed 40 % of the ex works price of 
thc product 
Manufacture in which the value of all thc materiah 
used docs not exceed 40 % of the ex works price of 
the product 
ia 
o> 
9Ô33 <2) 
Pans and accessories (not specified or induded 
elsewhere in this chapter) for machines, appliances, 
instruments or apparatus of Chapter 90 <3) 
Manufacture in which the value of all the materiah 
used does not exceed 40 % of the ex works price of 
the produci 
ex Chapter 91 
9105 Clocks and watches and parts thereof; except for 
those falling under the following headings for 
which che rules are set out bdow: 
9105, 9109 to 9113 
Other clocks 
9109 Clock movements, complete and assembled 
9110 Complete watch or clock" movements, unassembled 
or partly assembled (movement sets); incomplete 
watch or dock movements, assembled; rough 
watch or clock movements 
9111 Watch cases and pans thereof 
9112 
9113 Clock cases and cases of a similar type for other 
goods of this chapter, and pans thereof 
Watch straps, watch bands and watch bracelets, watch straps, w; 
and parts thereof 
Of base metal, whether or not plated, or clad 
with precious metal 
Other Manufacture in which the value of all the matcriah 
used docs not exceed 40 Vo of the ex works price of 
thc product 
Manufacture: 
— in which the value of all thc materials used does not 
exceed 40 % of the ex works price of thc product, 
and 
— where the value of all thc non-originating materials 
used docs not exceed the value of the originating 
matcriah used 
Manufacture: 
— in which the value of all the materials used does not 
exceed 40 % of the ex works price of the product, 
and 
— where thc value of all the nortôriginating materials 
used docs not exceed the value of the originating 
materials used 
Manufacture: 
— in which thc value of all the materials used does not 
exceed 40 % of the ex works price of the product, 
and 
— wherc^ within the above limit, the materials 
dassified within heading No 9114 arc only used up 
to a value of 5 % of the ex works price of thc 
product 
Manufacture: 
— in whidi thc value of ail the materials used does not 
exceed 40 % of thc ex works price of the product, 
and 
— where, within thc above limit, thc materials 
dassified v/ithin the same heading as thc product 
are only used up to a value of 5 % of the ex works 
price of the product 
Manufacture: 
— in which the value of all the materials used docs not 
exceed 40 % of the ex works price of thc produci, 
and 
— where, within thc above limit, the materials 
dassified within thc same heading as thc product 
are only used up to a value of 5 °/o of thc ex worki 
pnce of thc product 
Manufacture in which thc value of all the materials 
used does not exceed 40 % of die ex works price of 
the product 
Manufacture in which the value of all die materials 
used does not exceed 50 % of the ex works price of 
the produci 
I • \ 
Art 
<i> 
Chapter 92 <2) 
Musical instruments; parts and accessories of such 
artides <3> 
Manufacture" in which thc value of all the materiah 
used does not exceed 40 % of the ex works price of 
thc product 
Chapter 93 Arms and ammunitions; parts and accessories 
thereof Manufacture m which thc value of all the matcriah 
used docs not exceed 50 % of thc ex works price of 
the produci 
ex *401 
and 
ex 9403 
9405 
9406 Base metal furniture, ir*x>rporating «nastuffed 
cotton doth of a weight of 300 g/m* or less 
Lamps and ughring fktmgs induding scarchlighcs 
and spodights and pans thereof, not elsewhere 
specified or induded; illuminated signs, iUumtnated 
name-olates and the like, having a pcrmanendy 
fixed light source, and parts thereof not elsewhere 
spedfied or induded 
Prefabricated buildings Manufacture m which all thc matcriah used axe 
darttfied wkhin a beading other than that of «he 
product 
Manufacture from coctoo doth already made up in a 
form ready for use of heading No 9401 or 9403, 
provided: 
— hs value does not exceed 25 % of the ex works 
price of the product, and 
— all the other materials used arc already originating 
and are dassified within a beading other than 
heading No 9401 or*9403 /-
Manufacture in which thc value of all the materials 
used does not exceed 50 % of thc ex works price of 
thc produci 
Manufacture in which the value of all thc materials 
used does not exceed 50 % of the ex works price of 
thc produci 
9503 
ex 9506 
9507 Other toys; reduced-size ("scale*) models and 
similar recreational models, working or not; 
puzzles of all kinds 
Hntshed golf dub heads. 
Fishing rods, fish-hooks and other line fishing 
tackle; fish landing nets, butterfly nets and sirnilar 
ncts; decoy "birds' (other than those of heading No 
9208 or 9705) and similar hunting or shooting 
requisites Manufacture in which: 
— all the materiah used are dassified within a heading 
other than that of thc product, and 
— provided the value of all the materials used does 
not exceed 50c/o of thc ex works price of thc 
produci 
Manufacture from roughly shaped blocks 
Manufacture in which all the materials used are 
dassified within a heading other than that of the 
product. However, materials dassified within the same 
heading may be used provided their value does not 
exceed 5 °/o of the ex works price of the product 
ex 9601 
and 
ex 9602 
ex 9603 
9605 Artides of animal, vegetable or mineral carving 
materials 
Brooms and brushes, (except for besoms and thc 
like and brushes made from marten or squirrel 
hair), hand-operated mechanical floor sweepers, 
not motorized, paint pads and rollers, squeegees 
and mops 
Travd sets for personal toilet, sewing or shoe or 
dothes cleaning Manufacture from "worked' carving materials of thc 
same heading 
Manufacture in which the value of all the materials 
used docs not exceed 50 % of the ex works price of 
thc product 
Each item in thc sex must satisfy thc rule which would 
apply to k if k were not induded in the sec However, 
non-originating arudes may be incorporated, provided 
their total value docs not exceed 1S % of the ex works 
price of the set 
,VL (K 
/in 
O) 
9606 
9608 
9612 
ex 9614 (2) 
Buttons, press-fasteners, snap-fasteners and press-
studs, button moulds and other parts of these 
artides; button blanks 
Ball point pens; felt ripped and other porous-tipped 
pens and markers; fountain pens, styiograpb pens 
and other peas; duplicating stylos; propelling or 
sliding pencils; peo-boldersf pcnc&holders and 
similar holders; parts (tndudtng caps and cups) of 
the foregoing articles, other than chose of beading 
No 9609 
Typewriter or rimilar ribbons, inked or otherwise 
prepared for giving impressions, whether or not on 
spools or in cartridges; ink-pads, whether or not 
inked, wkh or wkhout boxes 
Smoking pipes or pipe bowls (3) 
Manufacture in which: 
— all the materiah used are dassified within a heading 
other than that of the product, and B 
— the value of alt the materiah used does not exceed 
SO % of chc ex works price of the product 
Manufacture m which all «he materiah used are 
dattnvd wkhin a beading other than that of chc 
product. However, cubs or nib points may be used and 
the other materiah dassified wkhin the same beading 
may aho be used provided their value does not exceed 
5 % of the ex works price of «he product 
Manufacture in which 
— all the materials used arc dassified within a heading 
other than chat of the product, and 
— thc value of all thc matcriah used does not exceed 
50 % of the ex works price of the product 
Manufacture from .roughly shaped bjocks 
«L 
m 
ANNEX III 
MOVEMENT CERTIHCATES EUR.1 
1. Movement certificates EUR.1 shall be made out on the form of which a spedmen appears in this Annex. 
This form shall be printed in one or more of the languages in which the Agreement is drawn up. 
Certificates shall be made out in one of these languages and in accordance with chc provisions of chc 
dc^nestic law of the exporting State, If they are handwritten, they shall be completed in ink and in 
capital letters. 
2. Each certificate shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the 
length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp 
and weighing not less than 25 g/tn*. It shall have a printed green guHloche pattern background making 
any falsification by mechanical or chemical means apparent to the eye. 
3. The competent authorities of the Member States of the Community and of ES"\0Uir\ may reserve thc 
right to print the certificates themselves or may have them printed by approved printers. In the iatter 
casc each certificate must tndude a reference to such approval. Each certificate must bear the name and 
address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, 
either printed or not, by which it can be identified. 
(]£•< XL 
MOVEMENT CERTIFICATE A^Ç 
1. .Exporter (Name, tu* address, country) 
3. Consignee (Name, lua a**»**, country} (Optional) EUR.1 No A 000.000 
See notes ovettoa* before completing «Ms Soon 
2. Certificate used In preferential trade between 
and 
(Insert appropriate countrtac. Ofxxjpa ot counrtrie* or territories) 
4. Country, group of countries 
or terrttory In which the 
products are considered as 
originating S. Country, group of countries 
or territory of destination 
6. Transport details (Optional) 7. Remarks 
8. Item number; Makes and numbers; Number and Wad of packages ('); Description of goods 9. Gross ; 
we4grrtC<kg) 
or other 
measure 
(litres, 
m\ etc) 10. Invoices 
(Optional) 
11. CUSTOMS ENDORSEMENT 
Declaration certified 
Export document (*) 
Form N0 
Customs office 
issuing country or territory 
Date 
//P 
/ f^ (Signature) Stamp 12. DECLARATION BY THE EXPORTER 
i, the undersigned, declare that- the goods 
described above meet the conditions required 
for the issue of this certificate. 
Place and date 
<Stflt\oiu»ç) X 
/&> 
APPLICATION FOR A MOVEMENT CERTIFICATE 
I. Exporter (Harm. *ufl address, country} 
J. Consignee (Mama, ** «Mr***, country) (Optional) EUR.1 No A 000.000 
See notée oœrtaat before completing this form 
2. Application for a certificate to be used tn preferential trade 
between 
and 
(taeert appropriate countries, oroup* of countries or territories) 
4. Country, group of countries 
or territory In which the 
products are considered ms 
originating 5. Country, group of countries 
or territory of destination 
S. Transport details (optional) 7. Remarks 
f 
8. Item number; Makes and numbers; Number and kind of packages (*); Description of goods 9. Gross 
weight (kg) 
or other 
measure 
(litres, 
m\ etc.) 10. Invoices 
(Optional) 
<Z? 6£ /XL 
/Iff-
ANNEX IV 
FORM EUR2 
1. Form EUR.2 shall be made out on the form of which a specimen appears in this Annex. This form shall 
be printed in one or more of the languages m which th&Agreement is drawn up. Forms shall be made 
out in one of these languages and in accordance with the provisions of the domestic law of the 
exporting State. If they are handwritten, they shall be completed in ink and in capital letters. 
2. Each form EUR_2 shall measure 210 X 148 mm; a maximum tolerance of up to minus 5 mm or plus 
8 mm in thc length may be allowed. The paper used must be white, sized for writing, not containing 
mechanical pulp and weighing not less than 64 g/m\ 
3. The competent authorities of the Member Sates of the Community and of £$1ÙVi(i may reserve the 
right to print the forms themselves or may have them printed by approved printers. In the latter case 
each form must indude a reference to such approval. Each form must bear the name and address of the 
printer or a mark by which «be printer can be identified. It shall also bear a serial number, cither printed 
or not, by which it can be identified. 
AS 
FORM EUR.2 No 
2 ] Exporter (Kame. fuK address, country) 
A j Consignee (Name, fut address, country) Form used In preferential trade 
between Q .. and 
Declaration by exporter 
t. the tjrKJersigned, exporter of the goods described below. 
declare that the goods comply with the requirements for the 
completion of this form and that the goods have obtained the 
status of originating products within the provisions governing 
preferential trade shown in box 1. 
S I Place and date 
6 I Signature of exporter 
7 Remarks (*) 8 I Country of origin (*) 9 Country of destination (') 
10 Gross weight (kg) 
111 Marks, Numbers of consignment; Description of goods 12| Authority in the exporting country (") 
1—' responsfWe for verification of the declara­
tion by the exporter ** 
(') insert the countries, groups ot countries or territories concerned. 
(i) Refer «o any verification atreeoy earned out by the appropriate authorities. 
(*) The term "country of origin* means country, group of countries or territory where the goods are considered lo be originating. 
(«) The term "country" means country, group of countries or territory ot destination. 
/ I M. 
/ir$ 
ANNEX V 
Specimen impression of thc stamp mentioned in Article-? 1(3) (b) 
30 mm ——» 
(') Initiais or coat of arms of the exporting State. 
O Such information as is necessary for the Wentification of the approved exporter. 
% 
/XL 
PROTOCOL No. 4 
CHAPTER I 
Specific provisions relating to trade between Spain and Estonia. 
Article 1 
The provisions of this Agreement relating to trade in Title II shall be amended as follows 
in order to take account of the measures and undertakings listed in the Act of Accession 
of the Kingdom of Spain to the European Communities (hereinafter called 'the Act of 
Accession1). 
Article 2 
Under the Act of Accession, Spain shall not grant to products originating in Estonia more 
favourable treatment than it provides for imports originating or in free circulation in other 
Member States. 
Article 3 
The implementation by Spain of the undertakings covered by Article 4 of this Agreement 
shall take place at the time set for the remaining Member States always provided that 
Estonia has been removed from the scope of Regulation (EEC) No. 519/94 on common 
rules for imports fromxertainjhirdjsoiintries. 
Article 4 
Quantitative restrictions may be applied to imports into Spain of products originating in 
Estonia until 31 December 1995 in respect of the products listed in the Annex A hereto. 
Article 5 
Application of the provisions of this Protocol shall be without prejudice to Council 
Regulation (EEC) No. 1911/91 of 26 June 1991 on the application of the provisions of 
Community law to the Canary Islands or Council Decision 91/314/EEC of 26 June 1991 
setting up a programme of options specific to the remote and insular nature of the Canary 
Islands (Poseican). 
'? !XL 
AbA 
CHAPTER n 
Specific provisions relating to trade between Portugal and Estonia. 
Article 6 
The provisions of this Agreement relating to trade in Title II shall be amended as follows 
in order to take account of the measures and undertakings listed in the Act of Accession 
of the Portuguese Republic to the European Communities (hereinafter called 'the Act of 
Accession'). 
Article 7 
Under the Act of Accession, Portugal shall not grant to products originating in Estonia 
more favourable treatment than it provides for imports originating or in free circulation in 
other Member States. 
Article 8 
The implementation by Portugal of the undertakings covered by Article 4 of this 
Agreement shall take place at the time set for the remaining Member States always 
provided that Estonia has been removed from the scope of Regulation (EEC) No 519/94 
on common rules for imports from certain third countries. 
Article 9 
Quantitative restrictions may be applied to imports into Portugal of products originating in 
Estonia until 31 December 1995 in respect of the products listed in the Annex B hereto. 
•I "A 
A kl 
ANNEXA 
CN code 
ex.0102 90 10(1) 
ex.0102 90 31(l) 
ex 0102 90 33(1) 
ex.0102 90 35(l) 
ex.0102 90 37(l) 
0103 91 10 
0103 92 11 
0103 92 19 
0203 11 10 
0203 12 11 
0203 12 19 
0203 19 11 
0203 19 13 
0203 19 15 
0203 19 55 
0203 19 59 
0203 21 10 
0203 22 11 
0203 22 19 
0203 29 11 
0203 29 13 
0203 29 15 
0203 29 55 
0203 29 59 
0206 30 21 
0206 30 31 
0206 41 91 
0206 49 91 
0208 10 10 
0209 00 11 
0209 00 19 
0209 00 30 
0210 11 11 
0210 11 19 
0210 1131 
0210 1139 
0210 12 11 
0210 12 19 
0210 19 10 
0210 19 20 
0210 19 30 
1 Excluding animals for bullfights 
Ml-
4bl 
0210 19 40 
0210 19 51 
0210 19 59 
0210 19 60 
0210 19 70 
0210 19 81 
0210 19 89 
0210 90 31 
0210 90 39 
ex.0210 90 90 (2) 
ex.0401 (3) 
0403 10 22 
0403 10 24 
0403 10 26 
ex.0403 90 51 
ex.0403 90 53 (4) 
ex.0403 90 59 (4) 
0404 10 91 
0404 90 11 
0404 90 13 
0404 90 19 
0404 90 31 
0404 90 33 
0404 90 39 
ex.1601 (5) 
ex.1602 10 00 (5) 
ex.1602 20 90 (5) 
1602 41 10 
1602 42 10 
1602 49 11 
1602 49 13 
1602 49 15 
1602 49 19 
1602 49 30 
1602 49 50 
ex.1602 90 10 (6) 
1602 90 51 
ex.1902 20 30 (7) 
2 Domestic swine only. 
3 In packings of a net content not exceeding two litres. 
4 Not preserved or concentrated or packed, destined for human consumption only. 
5 Only those containing meat or edible offal of domestic swine. 
6 Only those containing pig blood. 
7 Only: 
- sausage made of meat, edible offal or blood of domestic swine 
- any preparation or preserved product containing meat or edible offal of domestic swine. 
'£ "\ : 
M 
ANNEX B 
CNcode 
0701 10 00 
0701 90 10 
070190 51 
070190 59 
4bÇ~ 
Protocol No. 5 
on mutual assistance 
between administrative authorities in customs matters 
••••l 
4(où 
ARTICLE 1 
Definitions 
For the purposes of this Protocol : 
a) "customs legislation" shall mean provisions 
adopted by the European Community and Estonia, 
governing the import, export, transit of goods 
and their placing under any customs procedure, 
including measures of prohibition, restriction 
and control; 
b) "customs duties" shall mean all duties, taxes, 
fees or other charges which are levied and 
collected in the territories of the Parties, in 
application of customs legislation, but not 
including fees and charges which are limited in 
amount to the approximate costs of services 
rendered; 
c) "applicant authority", shall mean a competent 
administrative authority which has been appointed 
by a Party for this purpose and which makes a 
request for assistance in customs matters; 
d) "requested authority", shall mean a competent 
administrative authority which has been appointed 
by a Party for this purpose and which receives a 
request for assistance in customs matters; 
e) "contravention", shall mean any violation of the 
customs legislation as well as any attempted 
violation of such legislation. 
/ Kl 
Yt# 
ARTICLE 2 
Scope 
1. The Parties shall assist each other, within their 
competences, in the manner and under the conditions 
laid down in this Protocol, in ensuring that customs 
legislation is correctly applied, in particular by the 
prevention, detection and investigation of 
contraventions of this legislation. 
2. Assistance in customs matters, as provided for in this 
Protocol, applies to any administrative authority of 
the Parties which is competent for the application of 
this Protocol. It shall not prejudice the rules 
governing mutual assistance in criminal matters. Nor 
shall it cover information obtained under powers 
exercised at the request of the judicial authority, 
unless those authorities so agree. 
ARTICLE 3 
Assistance on request 
1. At the request of the applicant authority, the 
requested authority shall furnish it with all relevant 
information to enable it to ensure that customs 
legislation is correctly applied, including 
information regarding operations noted or planned 
which contravene or would contravene such legislation. 
2. At the request of the applicant authority, the 
requested authority shall inform it whether goods 
exported from the territory of one of the Parties have 
been properly imported into the territory of the other 
Party, specifying, where appropriate, the customs 
procedure applied to the goods. 
d. M 
Abi 
3. At the request of the. applicant authority, the 
requested authority shall take the necessary steps to 
ensure that a surveillance is kept on : 
(a) natural or legal persons of whom there are 
reasonable grounds for believing that they are 
contravening or have contravened customs 
legislation; 
(b) places where stocks of goods have been assembled 
in such a way that there are reasonable grounds 
for supposing that they are intended as supplies 
for operations contrary to the legislation of 
the other Party; 
(c) movements of goods notified as possibly giving 
rise to substantial contraventions of customs 
legislation; 
(d) means of transport for which there are 
reasonable grounds for believing that they have 
been, are or may be used in the contravening of 
customs legislation. 
ARTICLE 4 
Spontaneous assistance 
Without prior request, the Parties shall provide each 
other, in accordance with their laws, rules and Other 
legal instruments, with assistance if they consider that 
to be necessary for the correct application of customs 
legislation, particularly when they obtain information 
pertaining to : 
- operations which have contravened, contravene or 
would contravene such legislation and which may be 
of interest to the other Party; 
'C xy 
4b3 
new means or methods employed in realizing such 
operations; 
goods known to be subject to substantial 
contravention of customs legislation. 
ARTICLE 5 
Delivery/Notification 
At the request of the applicant authority, the requested 
authority shall in accordance with its legislation take 
all necessary measures in order : 
- to deliver all documents, 
- to notify all decisions, 
falling within the scope of this Protocol to an 
addressee, residing or established in its territory. In 
such a case Article 6(3) is applicable. 
ARTICLE 6 
Form and substance of requests for assistance 
1. Requests pursuant to this Protocol shall be made in 
writing. Documents necessary for the execution of such 
requests shall accompany the request. When required 
because of the urgency of the situation, oral requests 
may be accepted, but must be confirmed in writing 
immediately. 
2. Requests pursuant to paragraph 1 shall include the 
following information : 
(a) the applicant authority making the request; 
(b) the measure requested; 
(c) the object of and the reason for the request; 
H 
Aïo 
(d) the laws, rules and other legal elements 
involved; 
(e) indications as exact and comprehensive as 
possible on the natural or legal persons being 
the target of the investigations; 
(f) a summary of the relevant facts and of the 
enquiries already carried out, except in cases 
provided for in Article 5. 
3. Requests shall be submitted in an official language of 
the requested authority or in a language acceptable to 
such authority. 
4. If a request does not meet the formal requirements, 
its correction or completion may be demanded; the 
ordering of precautionary measures may, however, take 
place. 
ARTICLE 7 
Execution of requests 
1. In order to comply with a request for assistance, the 
requested authority or, when the latter can not act on 
its own, the administrative department to- which the 
request has been addressed by this authority, shall 
proceed, within its competence and available 
resources, as though it were acting on its own account 
or at the request of other authorities of that same 
Party, by supplying information already possessed, by 
carrying out appropriate enquiries or by arranging for 
them to be carried out. 
2. Requests for assistance will be executed in accordance 
with the laws, rules and other legal instruments of 
the requested Party. 
Al 
6 XL 
A>A 
3. Duly authorized officials of a Party may, with the 
agreement of the other Party involved and within the 
conditions laid down by the latter, obtain from the 
offices of the requested authority or other authority 
for which the requested authority is responsible, 
information relating to the contravention of customs 
legislation which the applicant authority needs for 
the purposes of this Protocol. 
4. Officials of a Party may, with the agreement of the 
other Party involved and within the conditions laid 
down by the latter, be present at enquiries carried 
out in the latter1s territory. 
ARTICLE 8 
Form in which information is to be communicated 
1. The requested authority shall communicate results of 
enquiries to the applicant authority in the form of 
documents, certified copies of documents, reports and 
the like. 
2. The documents provided for in paragraph 1 may be 
replaced by computerized information produced in any 
form for the same purpose. 
/<?.• i <\ XL 
fat-
ARTICLE 9 
Exceptions to the obligation to provide assistance 
1. The Parties may refuse to give assistance as provided 
for in this Protocol, where to do so would : 
(a) be likely to prejudice sovereignty, public 
policy, security or other essential interests; 
or 
(b) involve currency or tax regulations other than 
regulations concerning customs duties; or 
(c) violate an industrial, commercial or 
professional secret. 
2. Where the applicant authority asks for assistance 
which it would itself be unable to provide if so 
asked, it shall draw attention to that fact in its 
request. It shall then be left to the requested 
authority to decide how to respond to such a request. 
3. If assistance is withheld or denied, the decision and 
the reasons therefore must be notified to the 
applicant authority without delay. 
ARTICLE 10 
Obligation to observe confidentiality 
1. Any information communicated in whatsoever form 
pursuant to this Protocol shall be of a confidential 
nature. It shall be covered by the obligation of 
official secrecy and shall enjoy the protection 
extended to like information under the relevant 
legislation of the Party which received it and the 
corresponding provisions applying to the Community 
authorities. 
/vz 
2. Nominative data shall not be transmitted whenever 
there are reasonable grounds to believe that the 
transfer or the use made of the data transmitted would 
be contrary to the basic legal principles of one of 
the Parties, and, in particular, if the person 
concerned would suffer undue disadvantages. Upon 
request, the receiving Party shall inform the 
furnishing Party of the use made of the information 
supplied and of the results achieved. 
3. Nominative data may only be transmitted to customs 
authorities and, in the case of need for prosecution 
purposes, to public prosecution and judicial 
authorities. Other persons or authorities may obtain 
such information only upon previous authorisation by 
the furnishing authority. 
4. The furnishing Party shall verify the accuracy of the 
information to be transferred. Whenever it appears 
that the information supplied was inaccurate or to be 
deleted, the receiving Party shall be notified without 
delay. The latter shall be obliged to carry out the 
correction or deletion. 
5. Without prejudice to cases of prevailing public 
interest, the person concerned may obtain, upon 
request, information on the data stores and the 
purpose of this storage. 
ARTICLE 11 
Use of information 
Information obtained shall be used solely for the 
purposes of this Protocol and may be used within each 
Party for other purposes only with the prior written 
consent of the administrative authority which 
furnished the information and shall be subject to any 
restrictions laid down by that authority. These 
provisions are not applicable when the information 
obtained for the purposes of this Protocol could also 
9 
AÏH 
be used for the purposes of fighting against illicit 
traffic related to narcotic drugs and psychotropic 
substances. Such information may be communicated to 
other authorities directly involved in the combating 
of illicit drug traffic, within the limits of 
Article 2. 
2. Paragraph 1 shall not impede the use of information in 
any judicial or administrative proceedings 
subsequently instituted for failure to comply with 
customs legislation. 
3. The Parties may, in their records of evidence, reports 
and testimonies and in proceedings and charges brought 
before the courts, use as evidence information 
obtained and documents consulted in accordance with 
the provisions of this Protocol. 
ARTICLE 12 
Experts and witnesses 
An official of a requested authority may be authorized to 
appear, within the limitations of the authorization 
granted, as expert or witness in judicial or 
administrative proceedings regarding the matters covered 
by this Protocol in the jurisdiction of the other Party, 
and produce such objects, documents or authenticated 
copies thereof, as may be needed for the proceedings. The 
request for an appearance must indicate specifically on 
what matters and by virtue of what title or qualification 
the official will be questioned. 
VL f(\ 
v?r 
ARTICLE 13 
Assistance expenses 
The Parties shall waive all claims on each other for the 
reimbursement of expenses incurred pursuant to this 
Protocol, except, as appropriate, for expenses to experts 
and witnesses and to interpreters and translators who are 
not dependent upon public services. 
ARTICLE 14 
Implementation 
1. The management of this Protocol shall be entrusted to 
the central customs authorities of Estonia on the one 
hand and the competent services of the Commission of 
the European Communities and, where appropriate, the 
customs authorities of the Member States of the 
European Union on the other. They shall decide on all 
practical measures and arrangements necessary for its 
application, taking into consideration rules in the 
field of data protection. They may recommend to the 
Joint Committee amendments which they consider be made 
to this Protocol. 
2. The Parties shall consult each other and.subsequently 
keep each other informed of the detailed rules of 
implementation which are adopted in accordance with 
the provisions of this Protocol. 
W 
4 V G 
ARTICLE 15 
Complementarity 
This Protocol shall complement and not impede the 
application of any agreements on mutual assistance 
which have been concluded or may be concluded between 
individual or several Member States of the European 
Union and Estonia. Nor shall it preclude more 
extensive mutual assistance granted under such 
agreements. 
Without prejudice to Article 11, these agreements do 
not prejudice Community provisions governing the 
communication between the competent services of the 
Commission and the customs authorities of the Member 
States of any information obtained in customs matters 
which could be of Community interest. 
VI 
#> 12 
Hi-
PROTOCOL No. 6 
on concessions with annual limits 
The Parties agree that if this Agreement comes into force after 1 January in any year, any 
concession given within the limits of annual quantities will be adjusted pro rata. 
;M. P 
M1 
AGREEMENT 
in form of an exchange ofletters between the European Community and the Republic of 
Estonia on maritime transport 
A. Letter from the Community 
Sir, 
We would be grateful if you would confirm that your Government agrees with the 
following: 
When the Free Trade Agreement between the European Communities and Estonia was 
signed, the Parties undertook to address in the appropriate manner issues relating to the 
operation of shipping, particularly where the development of trade might be hindered. 
Mutually satisfactory solutions on shipping will be sought while the principle of free and 
fair competition on a commercial basis is observed. 
It has likewise been agreed that such issues should also be discussed by the Joint 
Committee. 
Please accept, Sir, the assurance of our highest consideration. 
For the Community 
B. Letter from the Republic of Estonia 
Sir, 
I have the honour to acknowledge receipt of your letter and to confirm that my 
Government agrees with the following: 
"When the Free Trade Agreement between the European Communities and Estonia 
was signed, the Parties undertook to address in the appropriate manner issues 
relating to the operation of shipping, particularly where the development of trade 
might be hindered. Mutually satisfactory solutions on shipping will be sought while 
the principle of free and fair competition on a commercial basis is observed. 
It has likewise been agreed that such issues should also be discussed by the Joint 
Committee." 
Please accept, Sir, the assurance of our highest consideration. 
For the Government of the Republic of Estonia 
XI 
AGREEMENT 
in form of an exchange ofletters between the European Community and the Republic of Estonia 
concerning the recognition of regionalization of African swine fever in the Kingdom of Spain 
A. Letter from the Republic of Estonia 
Sir, 
I have the honour to refer to the discussions concerning trade arrangements for certain agricultural products 
between the Community and Estonia which have taken place in the framework of the negotiations of the 
Free Trade Agreement. 
I hereby confirm that Estonia accepts to recognize that the territory of the Kingdom of Spain, with the 
exception of the provinces of Badajoz, Huelva, Sevilla and Cordoba, is free from African swine fever, under 
the same terms as foreseen in Council Decision 89/21/EEC of 14 December 1988, and the successive 
Commission Decisions. 
Estonia accepts this derogation without prejudice to all other requirements foreseen by the Estonian 
veterinary legislation. 
I should be obliged if you would confirm the agreement of the Community to the contents of this letter. 
Please accept, Sir, the assurance of my highest consideration. 
For the Government of the Republic of Estonia 
B. Letter from the Community 
Sir, 
I have the honour to acknowledge receipt of your letter of today's date which reads as follows: 
'I have the honour to refer to the discussions concerning trade agreements for certain agricultural 
products between the Community and Estonia^which-have-^aken~ place in the framework of the 
negotiations of the Free Trade Agreement. 
I hereby confirm that Estonia accepts to recognize that the territory of the Kingdom of Spain, with the 
exception of the provinces of Badajoz, Huelva, Sevilla and Cordoba, is free from African swine fever, 
under the same terms as foreseen in Council Decision 89/21/EEC of 14 December 1988, and the 
successive Commission Decisions. 
Estonia accepts this derogation without prejudice to all other requirements foreseen by the Estonian 
veterinary legislation. 
I should be obliged if you would confirm the agreement of the Community to the contents of this 
letter.' 
I have the honour to confirm that the Community is in agreement with the contents of your letter. 
Please accept, Sir, the assurance of my highest consideration. 
For the Community 
j?o 
Declaration by Estonia 
If tariffs for agricultural products are introduced in Estonia between 1 January 1994 and 
the entry into force of the Agreement Estonia will apply mutatis mutandis the procedure 
and the substantive rules provided for in Article 18(3) of this Agreement. 
•XL 
ISSN 0254-1475 
COM (94) 330 final 
DOCUMENTS 
EN 02 ii 
Catalogue number : CB-CO-94-349-EN-C 
ISBN 92-77-71904-4 
OfEce for Official Publications of the European Communities 
L-2985 Luxembourg