EN    EN  COMMISSION OF THE E UROPEAN COMMUNITIES 
Brussels, 17.10.2007 
COM(2007) 612 final 
2007/0215 (AVC)   
Proposal for a 
COUNCIL DECISION 
on the signing and provisional application of a Protocol to th e Stabilisation and 
Association Agreement between the European  Communities and their Member States, 
of the one part, and the Republic of Croatia, of the other part, to take account of the 
accession of the Republic of Bulgaria  and Romania to the European Union 
Proposal for a 
COUNCIL AND COMMISSION  DECISION  
on the conclusion of the Protocol to the Stabilisation and Association Agreement 
between the European Communities and thei r Member States, of the one part, and the 
Republic of Croatia, of the other part, to take account of the accession of the Republic of 
Bulgaria and Romania to the European Union 
(presented by the Commission) 
 
EN 2   EN EXPLANATORY MEMORANDUM  
On 23 October 2006 the Council authorised the Commission to open negotiations, on behalf 
of the Community and its Member States, with th e Republic of Croatia in  order to conclude a 
Protocol to the Stabilisation and Associati on Agreement between the European Communities 
and their Member States, of the one part, and the Republic of Croatia, of the other part, to take 
account of the accession of the Republic of Bulg aria and Romania to the European Union.  
These negotiations started on 14 December 2006, fo llowing prior technical consultations with 
Croatia on the issue. Further negotiating rounds took place on 14 February 2007 and 
17 April 2007. The Protocol was initialled by the Commission and the Government of the 
Republic of Croatia on 19 July 2007. The text  of the initialled pr otocol is attached. 
The attached proposals are for (1) a Council  decision on the signature and provisional 
application of the protocol and (2) a Council and Commission decision  on the conclusion of 
the protocol. 
The Commission proposes that the Council: - decides on the signature and provisional app lication of the Protocol on behalf of the 
European Community; 
- concludes the protocol on behalf of the Eu ropean Community and its Member States and 
gives its approval for conclusion by th e European Atomic Energy Community. 
 
EN 3   EN 2007/0215 (AVC) 
Proposal for a 
COUNCIL DECISION 
on the signing and provisional application of a Protocol to th e Stabilisation and 
Association Agreement between the European  Communities and their Member States, 
of the one part, and the Republic of Croatia, of the other part, to take account of the 
accession of the Republic of Bulgaria  and Romania to the European Union 
THE COUNCIL OF THE EUROPEAN UNION, 
Having regard to the Treaty establishing th e European Community, and in particular 
Article 310 in conjunction with the second sent ence of Article 300 (2), first subparagraph 
thereof, 
Having regard to the Act annexed to the Treaty of Accession and in particular Article 6 (2) 
thereof, 
Having regard to the proposal from the Commission1, 
Whereas: (1) On 23 October 2006 the Council authorised  the Commission to open negotiations, on 
behalf of the Community and its Member States, with the Republic of Croatia in order to conclude a Protocol to the Stabilisa tion and Association Agreement between the 
European Communities and their Member Stat es, of the one part, and the Republic of 
Croatia, of the other part, to take account of the accession of the Republic of Bulgaria 
and Romania to the European Union, 
(2) These negotiations have been successfully completed and subject to its possible 
conclusion at a later date, th e Protocol should be signed  on behalf of the European 
Community, 
(3) The Protocol should be a pplied on a provisional basis w ith effect from 1 August 2007, 
HAS DECIDED AS FOLLOWS:  
Article 1 
The President of the Council is hereby authoris ed to designate the pe rson(s) empowered to 
sign, on behalf of the European Community, the Pr otocol to the Stabilis ation and Association 
Agreement between the European Communities and their Member States, of the one part, and 
                                                
 
1 OJ C […], […], p.[…]. 
 
EN 4   EN the Republic of Croatia, of the other part, to take account of the accession of the Republic of 
Bulgaria and Romania to the European Union, subj ect to a possible conclu sion at a later stage. 
Article 2 
Pending its entry into force, the Protocol shall be applie d on a provisional basis from 
1 August 2007. 
The text of the Protocol is attached to this Decision. Done at Brussels,  
 For the Council 
 The President 
 
EN 5   EN Proposal for a 
COUNCIL AND COMMISSION  DECISION  
on the conclusion of the Protocol to the Stabilisation and Association Agreement 
between the European Communities and thei r Member States, of the one part, and the 
Republic of Croatia, of the other part, to take  account of the accession of the Republic of 
Bulgaria and Romania to the European Union 
THE COUNCIL OF THE EUROPEAN UNION, 
THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty esta blishing the European Communit y, and in particular Article 
310 in conjunction with the second sentence of  Article 300(2), first subparagraph, and the 
second subparagraph of Article 300(3) thereof, 
Having regard to the Treaty es tablishing the European Atomic Energy Community, and in 
particular the second paragraph of Article 101 thereof, 
Having regard to the Act of Accession annexed to the Treaty of Accessi on and in particular 
Article 6(2) thereof, 
Having regard to the proposal from the Commission,
2 
Having regard to the assent of the European Parliament3, 
Having regard to the Council’s approval pursuant to Article 101 of  the Treaty establishing the 
European Atomic Energy Community, 
Whereas: (1) The Protocol to the Stabilisation and Association Agreement between the European 
Communities and their Member States, of the one part, and the Republic of Croatia, of 
the other part, to take account of the accession of the Republic of Bulgaria and 
Romania to the European Union, has b een signed on behalf of the European 
Community on … in accordan ce with Council decision no….. 
(2) The Protocol should be concluded. 
                                                
 
2 OJ C […], […], p.[…]. 
3 OJ C […], […], p.[…]. 
 
EN 6   EN HAVE DECIDED AS FOLLOWS:  
Article 1 
The Protocol to the Stabilisation and A ssociation Agreement between the European 
Communities and their Member States, of the on e part, and the Republic of Croatia, of the 
other part, to take acco unt of the accession of the Republic  of Bulgaria and Romania to the 
European Union is hereby approved on be half of the European Community, the 
European Atomic Energy Community and the Member States.  
The text of the Protocol is  annexed to this Decision. 
Article 2 
The President of the Council sh all, on behalf of the European Community and its Member 
States, deposit the instruments of approval prov ided for in Article 12 of the Protocol. The 
President of the Commission shall simultaneously  deposit these instrume nts on behalf of the 
European Atomic Energy Community. 
Done at Brussels,  
For the Commission For the Council 
The President The President 
 
EN 7   ENPROTOCOL  
to the Stabilisation and Associatio n Agreement between the European 
Communities and their Member States, of  the one part, and the Republic of 
Croatia, of the other part, to take acco unt of the accession of the Republic of 
Bulgaria and Romania to the European Union 
THE KINGDOM OF BELGIUM, 
THE REPUBLIC OF BULGARIA, THE CZECH REPUBLIC, THE KINGDOM OF DENMARK, THE FEDERAL REPUBLIC OF GERMANY, THE REPUBLIC OF ESTONIA, IRELAND, THE HELLENIC REPUBLIC, THE KINGDOM OF SPAIN, THE FRENCH REPUBLIC, THE ITALIAN REPUBLIC, THE REPUBLIC OF CYPRUS, THE REPUBLIC OF LATVIA, THE REPUBLIC OF LITHUANIA, THE GRAND DUCHY OF LUXEMBOURG, 
THE REPUBLIC OF HUNGARY, THE REPUBLIC OF MALTA, THE KINGDOM OF THE NETHERLANDS, THE REPUBLIC OF AUSTRIA, THE REPUBLIC OF POLAND, THE PORTUGUESE REPUBLIC, 
ROMANIA, 
THE REPUBLIC OF SLOVENIA, 
 
EN 8   ENTHE SLOVAK REPUBLIC, 
THE REPUBLIC OF FINLAND, THE KINGDOM OF SWEDEN, THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN 
IRELAND, 
hereinafter referred to as the 'Member States' represented by the 
Council of the European Union, and 
THE EUROPEAN COMMUNITY, THE EUROPEAN ATOMIC 
ENERGY COMMUNITY, 
hereinafter referred to as 'the Co mmunities' represented by the Council 
of the European Union and the European Commission, 
of the one part, and THE REPUBLIC OF CROATIA, of the other part, 
Having regard to the accession of the Republic  of Bulgaria and Romania (hereinafter 
referred to as 'the new Member States') to the European Union and thereby to the 
Community on 1 January 2007, 
Whereas: (1) The Stabilisation and Association Agreement between the European 
Communities and their Member States, of  the one part, and the Republic of 
Croatia, of the other part, (hereinafter referred to as 'the SAA') was signed in 
Luxemburg on 29 October 2001 and entere d into force on 1 February 2005; 
(2) The Treaty concerning the accession of th e Republic of Bulgaria and Romania 
to the European Union (hereinafter referred to as 'the Treaty of Accession') was signed in Luxembourg on 25 April 2005; 
(3) The Republic of Bulgaria and Romania acceded to the European Union on 
1 January 2007; 
(4) Pursuant to Article 6(2) of the Act of Accession annexed to the Treaty of 
Accession the accession of the new Member States to the SAA shall be agreed by the conclusion of a protocol to the SAA; 
(5) Consultations pursuant to Article 36(3) of the SAA have taken place so as to 
ensure that account is taken of the mu tual interests of the Community and 
Croatia stated in this Agreement; 
HAVE AGREED AS FOLLOWS: 
 
EN 9   ENSECTION I 
CONTRACTING PARTIES 
Article 1 
The Republic of Bulgaria and Romania shall be Parties to the Stabilisation and 
Association Agreement between the Europ ean Communities and their Member States, 
of the one part, and the Repub lic of Croatia, of the other part, signed in Luxemburg on 
29 October 2001 and shall respectively adopt an d take note, in the same manner as the 
other Member States of the Community, of th e texts of the Agreement, as well as of 
the Joint Declarations, and the Unilateral Declarations annexed to the Final Act signed on the same date. 
ADJUSTMENTS TO THE TEXT OF THE SAA INCLUDING ITS ANNEXES 
AND PROTOCOLS 
SECTION II 
AGRICULTURAL PRODUCTS 
Article 2 
Agricultural Products sensu stricto 
1. Annex IV(a) and Annex IV(c) to the SAA shall be replaced by th e text of Annex I 
to this Protocol. 
2. Annex IV(b) and Annex IV(d) to the SAA shall be replaced by th e text of Annex II 
to this Protocol. 
3. Annex IV(e) to the SAA shall be replaced by the text of Annex III to this Protocol. 
4. Annex IV(f) to the SAA shall be replaced by the text of Annex IV to this Protocol. 
5. Annex IV(g) to the SAA shall be replaced by the text of Annex V to this Protocol. 
Article 3 
Fisheries products 
1. Annex V(a) to the SAA shall be replaced by the text of Annex VI to this Protocol. 
2. Annex V(b) to the SAA shall be replaced by the text of Annex VII to this Protocol. 
Article 4 
Processed agricultural products 
 
EN 10   ENAnnex I and Annex II to Protocol 3 to the S AA shall be replaced by the text of Annex 
VIII to this Protocol. 
Article 5 
Wine Agreement 
Annex I (Agreement between the European Community and the Republic of Croatia 
on reciprocal preferential trade concessi ons for certain wines, referred to in 
Article 27 (4) of the SAA) to the Additional Protocol adjusting the trade aspects of the 
SAA, to take account of the outcome of the negotiations between the parties on 
reciprocal preferential con cessions for certain wines, the reciprocal recognition, 
protection and control of wi ne names and the reciprocal  recognition, protection and 
control of designations for spir its and aromatised drinks, sh all be replaced by the text 
of Annex IX to this Protocol. 
SECTION III 
RULES OF ORIGIN 
Article 6 
Protocol 4 to the SAA shall be replaced by the text of Annex X to this Protocol. 
 
EN 11   ENTRANSITIONAL PROVISIONS 
SECTION IV 
Article 7 
WTO 
The Republic of Croatia undertakes that it shall not make any claim, request or 
referral nor modify or withdraw any concession pursuant to GATT 1994 Articles 
XXIV.6 and XXVIII in relation to this  enlargement of the Community. 
Article 8 
Proof of origin and administrative cooperation 
1. Proofs of origin properly i ssued by either the Republic of Croatia or a new Member 
State in the framework of preferential agreements or autonomous arrangements 
applied between them shall be accepted in  the respective countries, provided that: 
(a) the acquisition of such origin confers preferential tariff treatment on the basis 
of the preferential tariff meas ures contained in the SAA; 
(b) the proof of origin and the transport documents were issued no later than the 
day before the date of accession; 
(c) the proof of origin is submitted to th e customs authorities within the period of 
four months from the date of accession. 
Where goods were declared for importation in  either the Republic of Croatia or a new 
Member State, prior to the date of acce ssion, under preferential agreements or 
autonomous arrangements applied between the Republic of Croatia and that new Member State at that time, proof of or igin issued retrospectively under those 
agreements or arrangements may also be accepted provided that it is submitted to the customs authorities within th e period of four months from the date of accession. 
2. The Republic of Croatia and the new Member States are authorised to retain the 
authorisations with which th e status of “approved exporters ” has been granted in the 
framework of preferential agreements or autonomous arrangements applied between 
them, provided that: 
(a) such a provision is also provided for in the agreement concluded prior to the 
date of accession between the Republic of Croatia and the Community; and 
(b) the approved exporters apply the rules of origin in force under that agreement. 
These authorisations shall be replaced, no later than one year after the date of 
accession, by new authorisations issued  under the conditions of the SAA. 
 
EN 12   EN3. Requests for subsequent veri fication of proof of origin issued under th e preferential 
agreements or autonomous arrangements referred to in paragraphs 1 and 2 above shall be accepted by the competent customs authorities  of either the Repub lic of Croatia or 
the Member States for a period of three year s after the issue of the proof of origin 
concerned and may be made by those author ities for a period of three years after 
acceptance of the proof of origin submitted to  those authorities in support of an import 
declaration. 
Article 9 
Goods in transit 
1. The provisions of the SAA may be app lied to goods exported from either the 
Republic of Croatia to one of the new Member  States or from one of the new Member 
States to the Republic of Croatia, which comp ly with the provisions of Protocol 4 to 
the SAA and that on the date of accession are either en route  or in temporary storage, 
in a customs warehouse or in a free zone in  the Republic of Croatia or in that new 
Member State. 
2. Preferential treatment may be granted in  such cases, subject to the submission to 
the customs authorities of the importing countr y, within four months from the date of 
accession, of a proof of origin issued retros pectively by the customs authorities of the 
exporting country. 
Article 10 
Quotas in 2007 
For the year 2007, the volumes of the new tariff quotas and the increases of the 
volumes of existing tariff quotas  shall be calculated as a pr o rata of the basic volumes, 
taking into account the part of th e period elapsed before 1 August 2007. 
GENERAL AND FINAL PROVISIONS 
SECTION V 
Article 11 
This Protocol and the annexes thereto shal l form an integral part of the SAA. 
Article 12 
1. This Protocol shall be approved by the Community, through the Council of the 
European Union on behalf of the Member States, and by the Republic of Croatia in 
accordance with their own procedures.  
2. The Parties shall notify each other of  the completion of the corresponding 
procedures referred to in the preceding pa ragraph. The instruments of approval shall 
be deposited with the General Secretaria t of the Council of the European Union. 
 
EN 13   ENArticle 13 
1. This Protocol shall enter into force on th e first day of the first month following the 
date of the deposit of the last instrument of approval. 
2. If not all the instru ments of approval of this Protoc ol have been deposited before 1 
August 2007, this Protocol shall apply provisi onally with effect from 1 August 2007.  
Article 14 
This Protocol is drawn up in duplicate in  the Bulgarian, Czech, Danish, Dutch, 
English, Estonian, Irish, Finnish, French, German, Greek, Hungarian, Italian, Latvian, 
Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovene, Spanish, 
Swedish, and Croatian languages, each of  these texts being equally authentic. 
Article 15 
The text of the SAA, including the Annexes an d Protocols which form  an integral part 
thereof, and the Final Act together with the declarations annexed thereto shall be 
drawn up in Bulgarian and Romanian languages,  and these texts shal l be authentic in 
the same way as the original texts. The Stabilisation and Association Council shall 
approve these texts. 
 
EN 14   ENANNEX I 
'Annex IV(a) and IV (c) 
Croatian tariff concessions for agricultural products 
(Duty-free for unlimited quantities) 
(referred to in Article 27(3)(a)(i) and 27(3)(b)(i)) 
 
EN 15   ENCroatian tariff 
code (1 
0105 19 20 
0105 19 90 
0106 90 00 10 
0205 00 
0206 
0208 
0407 00 30 
0407 00 90 
0410 00 00 
0504 00 00 
0604 
0714 
0801 
0802 
0803 00 
0804 10 00 
0804 30 00 
0805 40 00 
0805 50 
0805 90 00 
0806 20 
0807 20 00 
0811 
0812 
0813 
0814 00 00 
0901 11 00 
0901 12 00 
0902 
0904 
0905 00 00 
0906 
0907 00 00 
0908 
0909 
0910 
1001 10 00 
1002 00 00 10 
1003 00 10 
1004 00 00 10 
1005 10 Croatian tariff 
code (1 
1006 
1007 00 
1008  
1106 
1108 
1109 00 00 
1209 
1210 
1211 
1212 99 30 
1212 99 41 
1212 99 49 
1212 99 70 
1213 00 00 
1214 
1301 
1302 
1501 00 11 
1501 00 19 10 
1501 00 90 
1502 00 
1503 00 
1504 
1516 10 
1603 00 
1702 11 00 
1702 19 00 
1702 60 
1703 10 00 
2003 10 
2003 20 00 
2005 60 00 
2007 91 
2008 19 
2008 20 
2008 30 
2008 80 
2008 99 36 
2008 99 38 
2008 99 49 10 
2008 99 67 10 Croatian tariff 
code (1 
2008 99 99 10 
2009 11 
2009 19 11 
2009 19 19 
2009 19 98 10 
2009 29 11 
2009 29 19 
2009 29 99 10 
2009 39 11 
2009 39 19 
2009 39 39 10 
2009 49 11 
2009 49 19 
2009 49 99 10 
2009 79 11 
2009 79 19 
2009 79 99 10 
2009 80 11 
2009 80 19 
2009 80 34 
2009 80 35 
2009 80 36 
2009 80 38 
2009 80 69 10 
2009 80 96 10 
2009 80 97 10 
2009 80 99 10 
2009 80 99 20 
2009 90 11 
2009 90 19 
2009 90 21 
2009 90 29 
2009 90 39 10 
2009 90 49 10 
2009 90 59 10 
2009 90 79 10 
2009 90 97 10 
2009 90 98 10 
2301 
2302 10 
2302 40 Croatian tariff 
code (1 
2303 10 
2303 20  
2303 30 00 
2304 00 00 
2305 00 00 
2306 41 00 
2306 49 00 
2306 90 05 
2307 00 
2308 00 
2309 10 
 
EN 16   EN (1) As defined by the Croatian Customs Tariff – published in NN 134/2006, as amended.' 
 
EN 17   EN ANNEX II 
'Annex IV(b) and IV(d) 
Croatian tariff concessions for agricultural products 
(Duty-free within quota as from 1 August 2007 ) 
(referred to in Article 27( 3)(a)(ii) and 27(3)(c)(i)) 
Croatian 
tariff code Description Annual tariff 
quota (tonnes) Yearly 
increase
(tonnes) 
0103 91 
0103 92 Live swine, other than pure-bred breeding animals 625 25 
0104 Live sheep and goats 1 500 - 
0201 Meat of bovine animals, fresh or chilled 200 - 
0204 Meat of sheep or goats, fresh, chilled or frozen 1 325 5 
0207 Meat and edible offal, of the poultry of heading 0105, fresh, 
chilled or frozen 870 30 
0210 Meat and edible meat offal, salte d, in brine, dried or smoked; 
edible flours and meals of meat or meat offal 545 15 
0401 Milk and cream, not concentrated nor containing added sugar 
or other sweetening matter 17 250 150 
0402 Milk and cream, concentrated or containing added sugar or 
other sweetening matter 17 750 700 
0405 10 Butter 330 10 
0406 Cheese and curd 2 500 100 
0406 excl 
0406 90 78 Cheese and curd, other than Gouda 800 - 
0406 90 78 Gouda 350 - 
0409 00 00 Natural honey 20 - 
0602 Other live plants (including their roots), cuttings and slips; 
mushroom spawn 12 - 
0602 90 10 Mushroom spawn 9 400 - 
0701 90 10 Potatoes, fresh, or chilled, for the manufacture of starch 1 000 - 
0702 00 00 Tomatoes, fresh or chilled 9 375 375 
0703 20 00 Garlic, fresh or chilled 1 250 50 
0712 Dried vegetables, whole, cut, sliced, broken or in powder, but 
not further prepared 1 050 - 
0805 10 Oranges, fresh or dried 31 250 1 250 
0805 20 Mandarins (including tangerines and satsumas); clementines, 
wilkings and similar citrus hybrids, fresh or dried 3 000 120 
0806 10 Grapes, fresh 10 000 400 
0808 10 * Apples, fresh 5 800  
0809 10 00 Apricots, fresh 1 250 50 
 
EN 18   EN Croatian 
tariff code Description Annual tariff 
quota (tonnes) Yearly 
increase
(tonnes) 
0810 10 00 Strawberries, fresh 250 10 
1002 00 00 Rye 1 000 100 
1101 00 Wheat or meslin flour 250 - 
1103 Cereal groats, m eal and pellets 100 - 
1206 00 Sunflower seeds, whether or not broken 125 5 
1507 Soya-bean oil and its fractions, whether or not refined, but not 
chemically modified 1 230 10 
1509 Olive oil and its fractions, whether or not refined, but not 
chemically modified 450 20 
1514 19 
1514 99 Rape, colza or mustard oil and fractions thereof, whether or 
not refined, but not chemically modified, other than crude oil 100 - 
1602 41 
1602 42 
1602 49 Other prepared or preserved meat, meat offal or blood, of 
swine 375 15 
1701 Cane or beet sugar and chemically pure sucrose, in solid form 7 125 285 
2002 Tomatoes prepared or preserved otherwise than by vinegar or 
acetic acid 6 150 240 
2004 90 Other vegetables and mixtures of vegetables prepared or 
preserved otherwise than by vinegar or acetic acid, frozen 125 5 
2005 91 00 
2005 99 Other vegetables and mixtures of vegetables prepared or 
preserved otherwise than by vinega r or acetic acid, not frozen 200 - 
2007 99 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or 
nut pastes, obtained by cooking, whether or not containing 
added sugar or other sweetening matter, other than homogenised preparations or of citrus fruit 130 - 
2009 12 00 
2009 19 91 
2009 19 98 Orange juice, not frozen, of a Brix value not exceeding 67 2 250 90 
2009 71 
2009 79 
2009 80 
2009 90 Apple juice, juice of any other single fruit or vegetable, 
mixtures of juices 200 - 
2009 80 50 
2009 80 61 2009 80 63 
2009 80 69 
2009 80 71 2009 80 73 2009 80 79  2009 80 85 
2009 80 86 Juices of any other single fruit or vegetable, of a Brix value 
not exceeding 67 375 15 
 
EN 19   EN Croatian 
tariff code Description Annual tariff 
quota (tonnes) Yearly 
increase
(tonnes) 
2009 80 88 
2009 80 89 2009 80 95 
2009 80 96 
2009 80 97 2009 80 99 
2106 90 30 2106 90 51 
2106 90 55 
2106 90 59  Food preparations not elsewhere specified or included: 
flavoured or coloured sugar syrups 550 - 
2302 30 Bran, sharps and other residues, whether or not in the form of 
pellets, derived from the sifting, milling or other working of wheat 6 200 - 
2309 90 Preparations of a kind used in animal feeding, other than dog 
or cat food put up for retail sale 1 350 - 
* Quota shall be allocated in the pe riod from 21 February – 14 September.' 
 
EN 20   EN ANNEX III 
'Annex IV(e) 
Croatian tariff concessions for agricultural products 
(50% of MFN duties for unlimited quantities) 
(referred to in Article 27(3)(c)(ii)) 
Croatian tariff 
code Description 
0104 Live sheep and goats 
0105 Live poultry, that is to say, fowls of the species Gallus domesticus , ducks, geese, turkeys 
and guinea fowls: 
 - Weighing not more than 185 g: 
0105 12 00 - - Turkeys 
 - Other: 
0105 94 00 - - Fowls of the species Gallus domesticus : 
0105 94 00 30 - - - Light line chicken 
0105 94 00 40 - - - Light line separated hens 
0209 00 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, 
chilled, frozen, salted, in brine, dried or smoked 
0404 Whey, whether or not concentrated or contai ning added sugar or other sweetening matter; 
products consisting of natural milk constituents, whether or not containing added sugar or 
other sweetening matter, not elsewhere specified or included 
0407 00 Birds’ eggs, in shell, fresh, preserved or cooked: 
 - Of poultry: 
0407 00 30 - - Other: 
0407 00 30 40 - - - Turkey eggs 
0601 Bulbs, tubers, tuberous roots, corms, crow ns and rhizomes, dormant, in growth or in 
flower; chicory plants and roots other than roots of heading 1212 
0602 Other live plants (including their roots), cuttings and slips; mushroom spawn 
0603 Cut flowers and flower buds of a kind suita ble for bouquets or for ornamental purposes, 
fresh, dried, dyed, bleached, impregnated or otherwise prepared 
0708 Leguminous vegetables, shelled or unshelled, fresh or chilled 
0710 Vegetables (uncooked or cooked by st eaming or boiling in water), frozen 
0711 Vegetables provisionally preserved (for example,  by sulphur dioxide gas, in brine, in 
sulphur water or in other preservative solu tions), but unsuitable in that state for 
immediate consumption 
0712 Dried vegetables, whole, cut, sliced, brok en or in powder, but not further prepared 
0713 Dried leguminous vegetables, shelle d, whether or not skinned or split 
0901 Coffee, whether or not roasted or decaf feinated; coffee husks and skins; coffee 
substitutes containing coffee in any proportion: 
 - Coffee, roasted: 
0901 21 00 - - Not decaffeinated 
0901 22 00 - - Decaffeinated 
 
EN 21   EN Croatian tariff 
code Description 
1003 00 Barley: 
1003 00 90 - Other: 
1003 00 90 10 - - For brewing 
1004 00 00 Oats 
1005 Maize (corn): 
1005 90 00 - Other 
1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or 
kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground 
1105 Flour, meal, powder, flakes, granules and pellets of potatoes 
1702 Other sugars, including chemically pure lacto se, maltose, glucose and fructose, in solid 
form; sugar syrups not containing added fla vouring or colouring matter; artificial honey, 
whether or not mixed with natural honey; caramel: 
1702 30 - Glucose and glucose syrup, not containing fructose or containing in the dry state less 
than 20% by weight of fructose 
1702 40 - Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % 
by weight of fructose, excluding invert sugar: 
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not 
frozen, other than products of heading 2006: 
2005 40 00 - Peas ( Pisum sativum ) 
 - Beans ( Vigna  spp., Phaseolus  spp.): 
2005 51 00 - - Beans, shelled 
2008 Fruit, nuts and other edible parts of plants , otherwise prepared or preserved, whether or 
not containing added sugar or other sweeteni ng matter or spirit, not elsewhere specified 
or included: 
2008 50 - Apricots 
2008 70 - Peaches, including nectarines 
2009 Fruit juices (including grape must) and vege table juices, unfermented and not containing 
added spirit, whether or not containing added sugar or other sweetening matter: 
 - Pineapple juice: 
2009 41 - - Of a Brix value not exceeding 20: 
2009 41 10 - - - Of a value exceeding € 30 per 100 kg net weight, c ontaining added sugar 
 - Grape juice (including grape must): 
2009 69 - - Other 
2206 00 Other fermented beverages (for example, ci der, perry, mead); mixtures of fermented 
beverages and mixtures of fermented beve rages and non-alcoholic beverages, not 
elsewhere specified or included 
2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the 
sifting, milling or other working of  cereals or of leguminous plants: 
2302 30 - Of wheat 
2306 Oilcake and other solid residues, whether or not ground or in the form of pellets, 
resulting from the extraction of vegetable fats or  oils, other than those of heading 2304 or 
2305: 
2306 90 - Other 
2309 Preparations of a kind used in animal feeding: 
 
EN 22   EN Croatian tariff 
code Description 
2309 90 - Other 
 
EN 23   EN ANNEX IV 
'Annex IV(f) 
Croatian tariff concessions for agricultural products 
(50% of MFN duties within quota as from 1 August 2007 ) 
(referred to in Article 27(3)(c)(iii)) 
Croatian 
tariff code Description Annual 
tariff quota 
(tonnes) Yearly 
increase 
(tonnes) 
0102 90 Live bovine animals, other than pure-bred breeding animals 250 10 
0202 Meat of bovine animals, frozen 3 750 150 
0203 Meat of swine, fresh, chilled or frozen 9 125 365 
0701 Potatoes, fresh or chilled 15 000 600 
0703 10 
0703 90 00 Onions, shallots, leeks and other alliaceous vegetables, fresh or 
chilled 12 790 500 
0704 90 10 White cabbages and red cabbages, fresh or chilled 160 - 
0706 10 00 Carrots and turnips, fresh or chilled 140 - 
0706 90 30 
0706 90 90 Horseradish ( Cochlearia armoracia ), salad beetroot, salsify, 
celeriac (other than rooted cel ery or German celery), radishes 
and similar edible roots, fresh or chilled 110 - 
0807 11 00 
0807 19 00 Melons (including watermelons)  , fresh 7 035 275 
0808 10 Apples, fresh 6 900 300 
1101 00 Wheat or meslin flour 1025 45 
1103 Cereal groats, meal  and pellets 9 750 390 
1107 Malt, whether or not roasted 19 750 750 
1517 10 90 Margarine, excluding liquid margarine, other than containing, by 
weight, more than 10% but not more than 15% of milkfats 150 - 
1601 00 Sausages and similar products, of meat, meat offal or blood; 
food preparations based on these products 2 250 90 
1602 10 to 
1602 39, 
1602 50 to 1602 90 Other prepared or preserved meat, meat offal or blood, other 
than of swine 650 30 
2009 50 
2009 90 Tomato juice; mixtures of juices 100 - 
2401 Unmanufactured tobacco; tobacco refuse 250 10 
 
 
EN 24   EN ANNEX V 
'Annex IV(g) 
Croatian tariff concessions for agricultural products  
Customs duties for the commodities listed in this anne x shall be applied as indicated from 1 August 
2007 (referred to in Article 27(3)(g)) 
Croatian 
tariff code Description Annual tariff 
quota 
(tonnes) Duty 
applicable 
within quota 
0102 90 05 
0102 90 21 
0102 90 29 0102 90 41 0102 90 49 0102 90 71 Live bovine animals of domestic species of a weight not 
exceeding 300 kg and bulls for slaughter of a weight 
exceeding 300 kg, other than pure-bred breeding animals 9 000 15% 
 
0103 91 0103 92 Live swine, other than pure-bred breeding animals 2 550 15% 
ex 0105 94 
00 Live fowl of the species Gallus domesticus  weighing 
more than 185g but not more than 2 000g 90 10% 
0203 Meat of swine, fresh chilled or frozen 3 570 25% 
0401 Milk and cream, not concentrated nor containing added 
sugar or other sweetening matter 12 600 € 4.2/100 kg 
0707 00 Cucumbers or gherkins, fresh or chilled 200 10% 
0709 51 00 
0709 59 10 0709 59 30 
0709 59 90 Mushrooms, fresh or chilled 400 10% 
0709 60 10 Sweet peppers, fresh or chilled 400 12% 
0710 21 00 
0710 22 00 
0710 90 00 Peas ( Pisum sativum ), beans ( Vigna  spp., Phaseolus  
spp.) and mixtures of vege tables, uncooked or cooked 
by steaming or boiling in water, frozen 1 500 7% 
1001 90 99 Spelt, common wheat and meslin, other than for sowing 20 800 15% 
1005 90 00 Maize (corn), other than seeds 20 000 9% 
1206 00 91 
1206 00 99 Sunflower seeds, whether or not broken, other than for 
sowing 2 160 6% 
1517 10 90 Margarine, excluding liquid margarine, other other than 
containing, by weight, more than 10% but not more than 
15% of milkfats 1 200 20% 
1601 00  Sausages and similar products, of meat, meat offal or 
blood; food preparations based on these products 1 900 10% 
 
EN 25   EN Croatian 
tariff code Description Annual tariff 
quota 
(tonnes) Duty 
applicable 
within quota 
1602 10 00 to 1602 39 Other prepared or preserved meat, meat offal or blood: 
- homogenised preparations; - of liver of any animal; 
- of poultry of heading 0105 240 10% 
1602 41 
1602 42 1602 49 Other prepared or preserved meat, meat offal or blood, 
of swine 180 10% 
1702 40 Glucose and glucose syrup, containing in the dry state at 
least 20 % but less than 50 % by weight of fructose, 
excluding invert sugar 1 000 5% 
1703 90 00 Molasses resulting from the extraction or refining of 
sugar, other than cane molasses 14 500 14% 
2001 Vegetables, fruit, nuts and other edible parts of plants, 
prepared or preserved by vinegar or acetic acid 1 740 15% 
2008 50 
2008 60 2008 70 Apricots, cherries and peach es, including nectarines, 
otherwise prepared or preserved, whether or not 
containing added sugar or other sweetening matter or 
spirit 22 6% 
 
EN 26   EN ANNEX VI  
'ANNEX V(a)  
Products referred to in Article 28 (1) 
Imports into the European Community of the following pr oducts originating in Croatia shall be subject to the 
concessions set out below. 
CN code Description Annual tariff quota 
0301 91 10 
0301 91 90 
0302 11 10 0302 11 20 0302 11 80 0303 21 10 
0303 21 20 
0303 21 80 0304 19 15 0304 19 17 ex 0304 19 19 ex 0304 19 91 
0304 29 15 
0304 29 17 ex 0304 29 19 ex 0304 99 21 ex 0305 10 00 
ex 0305 30 90 
0305 49 45 ex 0305 59 80 
ex 0305 69 80 Trout ( Salmo trutta, Oncorhynchus  mykiss, Oncorhynchus 
clarki, Oncorhynchus aguabon ita, Oncorhynchus gilae, 
Oncorhynchus apache and Oncorhynchus chrysogaster ): live; 
fresh or chilled; frozen; dried, salted or in brine, smoked; fillets 
and other fish meat; flours, m eals and pellets, fit for human 
consumption TQ: 30 t at 0% 
 
Over the TQ: 
70% of MFN duty 
0301 93 00 
0302 69 11 0303 79 11 ex 0304 19 19 ex 0304 19 91 
ex 0304 29 19 
ex 0304 99 21 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 
ex 0305 59 80 
ex 0305 69 80 Carp: live; fresh or chilled; frozen; dried, salted or in brine, 
smoked; fillets and other fish m eat; flours, meals and pellets, fit 
for human consumption TQ: 210 t at 0%  
 
Over the TQ: 70% of 
MFN duty 
ex 0301 99 80 0302 69 61 
0303 79 71 
ex 0304 19 39 ex 0304 19 99 ex 0304 29 99 ex 0304 99 99 
ex 0305 10 00 Sea bream ( Dentex dentex and Pagellus spp.): live; fresh or 
chilled frozen; dried, salted or in brine, smoked; fillets and other 
fish meat; flours, meals and pe llets, fit for human consumption TQ: 35 t at 0%  
 
Over the TQ: 30% of 
MFN duty 
 
EN 27   EN CN code Description Annual tariff quota 
ex 0305 30 90 
ex 0305 49 80 ex 0305 59 80 
ex 0305 69 80 
ex 0301 99 80 
0302 69 94 ex 0303 77 00 ex 0304 19 39 ex 0304 19 99 
ex 0304 29 99 
ex 0304 99 99 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 
ex 0305 69 80 Sea bass ( Dicentrarchus labrax ): live; fresh or chilled; frozen; 
dried salted or in brine, smoked;  fillets and other fish meat; 
flours, meals and pellets, fit for human consumption TQ: 650 t at 0% 
 
Over the TQ: 
30% of MFN duty 
 
CN code Description Tariff quota 
1604 Prepared or preserved fish; caviar and caviar substitutes 
prepared from fish eggs TQ: 1 585 t at 0% 
 
Over the TQ: reduced 
tariff see below 
 Over the tariff quotas, the duty rate applicable to a ll products of heading 1604 except prepared or preserved 
sardines and anchovies will be 50% of MFN. For pr epared or preserved sardines and anchovies over the 
tariff quota the duty rate will be full MFN duty.' 
 
EN 28   EN ANNEX VII 
'ANNEX V(b) 
Products referred to in Article 28(2) 
Imports into Croatia of the following products origin ating in the European Community shall be subject 
to the concessions set out below. 
CN code Description Annual tariff 
quota 
0301 91 10 0301 91 90 
0302 11 10 0302 11 20 0302 11 80 0303 21 10 
0303 21 20 
0303 21 80 0304 19 15 0304 19 17 ex 0304 19 19 ex 0304 19 91 
0304 29 15 
0304 29 17 ex 0304 29 19 ex 0304 99 21 ex 0305 10 00 
ex 0305 30 90 
0305 49 45 ex 0305 59 80 
ex 0305 69 80 Trout ( Salmo trutta, Oncorhynchus  mykiss, Oncorhynchus 
clarki, Oncorhynchus aguabon ita, Oncorhynchus gilae, 
Oncorhynchus apache and Oncorhynchus chrysogaster ): live; 
fresh or chilled; frozen; dried, salted or in brine, smoked; 
fillets and other fish meat; flours, meals and pellets, fit for human consumption TQ: 25 t at 0% 
 
Over the TQ: 
70% of MFN 
duty 
0301 93 00 0302 69 11 
0303 79 11 ex 0304 19 19 ex 0304 19 91 ex 0304 29 19 ex 0304 99 21 
ex 0305 10 00 
ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 
ex 0305 69 80 Carp: live; fresh or chilled; frozen; dried, salted or in brine, 
smoked; fillets and other fish meat; flours, meals and pellets, 
fit for human consumption TQ: 30 t at 0%  
 
Over the TQ: 
70% of MFN 
duty 
ex 0301 99 80 0302 69 61 0303 79 71 ex 0304 19 39 
ex 0304 19 99 
ex 0304 29 99 ex 0304 99 99 ex 0305 10 00 ex 0305 30 90 Sea bream ( Dentex dentex and Pagellus spp.): live; fresh or 
chilled frozen; dried, salted or in brine, smoked; fillets and 
other fish meat; flours, meals and pellets, fit for human 
consumption TQ: 35 t at 0%  
 
Over the TQ: 
30% of MFN 
duty 
 
EN 29   EN CN code Description Annual tariff 
quota 
ex 0305 49 80 
ex 0305 59 80 
ex 0305 69 80 
ex 0301 99 80 
0302 69 94 ex 0303 77 00 ex 0304 19 39 ex 0304 19 99 
ex 0304 29 99 
ex 0304 99 99 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 
ex 0305 59 80 
ex 0305 69 80 Sea bass ( Dicentrarchus labrax ): live; fresh or chilled; frozen; 
dried salted or in brine, smoked;  fillets and other fish meat; 
flours, meals and pellets, fit for human consumption TQ: 60 t at 0% 
 
Over the TQ: 
30% of MFN 
duty 
 
CN code Description Tariff quota 
1604 Prepared or preserved fish; caviar and caviar substitutes 
prepared from fish eggs TQ: 315 t at 0% 
 
Over the TQ : 
reduced tariff see 
below 
 Over the tariff quota, the duty rate applicable to  all products of heading 1604 except prepared or 
preserved sardines and anchovies will be 50% of MFN. For prepared or preserved sardines and 
anchovies over the tariff quota the duty rate will be full MFN duty.' 
 
EN 30   EN ANNEX VIII 
(Products referred to in Article 25 of the SAA) 
'ANNEX I. 
Duties applicable upon imports into the Co mmunity of goods originating in Croatia 
Duties are set to zero for imports into the Community of processed agricultural products 
originating in Croatia as listed hereafter.  
CN Code Description 
0403 Buttermilk, curdled milk and cream, yo ghurt, kephir and other fermented or 
acidified milk and cream, whether or not c oncentrated or containing added sugar or 
other sweetening matter or flavoured or containing added fruit, nuts or cocoa: 
0403 10 - Yoghurt: 
 - - Flavoured or containing added fruit, nuts or cocoa: 
 - - - In powder, granules or other solid forms, of a milkfat content, by weight: 
0403 10 51 - - - - Not exceeding 1,5% 
0403 10 53 - - - - Exceeding 1,5% but not exceeding 27% 
0403 10 59 - - - - Exceeding 27% 
 - - - Other, of a milkfat content, by weight: 
0403 10 91 - - - - Not exceeding 3% 
0403 10 93 - - - - Exceeding 3% but not exceeding 6% 
0403 10 99 - - - - Exceeding 6% 
0403 90 - Other: 
 - - Flavoured or containing added fruit, nuts or cocoa 
 - - - In powder, granules or other solid forms, of a milkfat content, by weight: 
0403 90 71 - - - - Not exceeding 1,5% 0403 90 73 - - - - Exceeding 1,5% but not exceeding 27% 0403 90 79 - - - - Exceeding 27%  - - - Other, of a milkfat content, by weight: 0403 90 91 - - - - Not exceeding 3% 0403 90 93 - - - - Exceeding 3% but not exceeding 6% 
0403 90 99 - - - - Exceeding 6% 
0405 Butter and other fats and oils derived from milk; dairy spreads: 
0405 20 - Dairy spreads: 
0405 20 10 - - Of a fat content, by weight, of 39% or more but less than 60% 
0405 20 30 - - Of a fat content, by weight, of 60% or more but not exceeding 75% 
0511 Animal products not elsewhere specified or  included; dead animals of Chapter 1 
or 3, unfit for human consumption: 
 - Other: 
0511 99 - - Other: 
 - - - Natural sponges of animal origin: 
0511 99 39 - - - - Other 
0710 Vegetables (uncooked or cooked by st eaming or boiling in water), frozen: 
0710 40 00 - Sweetcorn 
0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in 
sulphur water or in other preservative solu tions), but unsuitable in that state for 
immediate consumption: 
0711 90 - Other vegetables; mixtures of vegetables: 
 
EN 31   EN CN Code Description 
 - - Vegetables: 
0711 90 30 - - - Sweetcorn 
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar 
and other mucilages and thickeners, whethe r or not modified, derived from vegetable 
products: 
 - Vegetable saps and extracts: 
1302 12 00 - - Of liquorice 
1302 13 00 - - Of hops 
1302 20 - Pectic substances, pectinates and pectates: 
1302 20 10 - - Dry 
1302 20 90 - - Other 
1505 00 Wool grease and fatty substances derive d therefrom (including lanolin): 
1505 00 10 - Wool grease, crude 
1516 Animal or vegetable fats and oils and thei r fractions, partly or wholly hydrogenated, 
inter-esterified, re-esterified or elaidinised, whether or not refined, but not further 
prepared: 
1516 20 - Vegetable fats and oils and their fractions: 
1516 20 10 - - Hydrogenated castor oil, so called ‘opal-wax’ 
1517 Margarine; edible mixtures or preparations of  animal or vegetable fats or oils or of 
fractions of different fats or oils of this chap ter, other than edible fats or oils or their 
fractions of heading 1516: 
1517 10 - Margarine, excluding liquid margarine: 
1517 10 10 - - Containing, by weight, more than 10% but not more than 15% of milkfats 
1517 90 - Other: 
1517 90 10 - - Containing, by weight, more than 10% but not more than 15% of milkfats 
 - - Other: 
1517 90 93 - - - Edible mixtures or preparations of a kind used as mould-release preparations 
1518 00 Animal or vegetable fats and oils and th eir fractions, boiled, oxidised, dehydrated, 
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise 
chemically modified, excluding those of heading 1516; inedible mixtures or 
preparations of animal or vegetable fats or o ils or of fractions of different fats or oils 
of this chapter, not elsewhere specified or included: 
1518 00 10 - Lynoxin 
 - Other: 
1518 00 91 - - Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, 
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 
 - - Other: 
1518 00 95 - - - Inedible mixtures or preparations of an imal or of animal a nd vegetable fats and 
oils and their fractions 
1518 00 99 - - - Other 
1521 Vegetable waxes (other than triglycer ides), beeswax, other insect waxes and 
spermaceti, whether or not refined or coloured: 
1521 90 - Other: 
 - - Beeswax and other insect waxes, whether or not refined or coloured: 
1521 90 99 - - - Other 
 
EN 32   EN CN Code Description 
1522 00 Degras; residues resulting from the treatment of fatty substances or animal or 
vegetable waxes: 
1522 00 10 - Degras 
1704 Sugar confectionery (including white chocolate), not containing cocoa 
1803 Cocoa paste, whether or not defatted 
1804 00 00 Cocoa butter, fat and oil 
1805 00 00 Cocoa powder, not containing a dded sugar or other sweetening matter 
1806 Chocolate and other food preparations containing cocoa 
1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not 
containing cocoa or containing less than 40% by weight of cocoa calculated on a 
totally defatted basis, not elsewhere speci fied or included; food preparations of 
goods of headings 0401 to 0404, not containi ng cocoa or containing less than 5% by 
weight of cocoa calculated on a totally de fatted basis, not elsewhere specified or 
included 
1902 Pasta, whether or not cooked or stuffed (with  meat or other substances) or otherwise 
prepared, such as spaghetti, macaroni, noodl es, lasagne, gnocchi, ravioli, cannelloni; 
couscous, whether or not prepared: 
 - Uncooked pasta, not stuffed or otherwise prepared: 
1902 11 00 - - Containing eggs 
1902 19 - - Other 
1902 20 - Stuffed pasta, whether or not cooked or otherwise prepared: 
 - - Other: 
1902 20 91 - - - Cooked 
1902 20 99 - - - Other 
1902 30 - Other pasta 
1902 40 - Couscous 
1903 00 00 Tapioca and substitutes therefor prepared fro m starch, in the form of flakes, grains, 
pearls, siftings or similar forms 
1904 Prepared foods obtained by the swelling or  roasting of cereals or cereal products (for 
example, corn flakes); cereals (other than ma ize (corn)) in grain form or in the form 
of flakes or other worked grains (excep t flour, groats and meal), pre-cooked or 
otherwise prepared, not elsewhere specified or included 
1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing 
cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 
2001 Vegetables, fruit, nuts and other edible pa rts of plants, prepared or preserved by 
vinegar or acetic acid: 
2001 90 - Other: 
2001 90 30 - - Sweetcorn ( Zea mays var. saccharata ) 
2001 90 40 - - Yams, sweet potatoes and similar edible parts of plants containing 5% or more by 
weight of starch 
2001 90 60 - - Palm hearts 
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, 
frozen, other than products of heading 2006: 
2004 10 - Potatoes: 
 - - Other: 
2004 10 91 - - - In the form of flour, meal or flakes 
2004 90 - Other vegetables and mixtures of vegetables: 
 
EN 33   EN CN Code Description 
2004 90 10 - - Sweetcorn ( Zea mays var. saccharata ) 
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not 
frozen, other than products of heading 2006: 
2005 20 - Potatoes: 
2005 20 10 - - - In the form of flour, meal or flakes 
2005 80 00 - Sweetcorn ( Zea mays var. saccharata ) 
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether 
or not containing added sugar or other sweetening matter or spirit, not elsewhere 
specified or included: 
 - Nuts, groundnuts and other seeds, whether or not mixed together: 
2008 11 - - Groundnuts: 
2008 11 10 - - - Peanut butter 
 - Other, including mixtures other than those of subheading 2008 19: 
2008 91 00 - - Palm hearts 
2008 99 - - Other: 
 - - - Not containing added spirit: 
 - - - - Not containing added sugar: 
2008 99 85 - - - - - Maize (corn), other than sweetcorn ( Zea mays var. saccharata ) 
2008 99 91 - - - - - Yams, sweet potatoes and similar edible parts of plants, containing 5% or 
more by weight of starch 
2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a 
basis of these products or with a basis of  coffee, tea or maté; roasted chicory and 
other roasted coffee substitutes, and extr acts, essences and concentrates thereof 
2102 Yeast (active or inactive); other single-cell micro-organisms, dead (but not including 
vaccines of heading 3002); prepared baking powders: 
2102 10 - Active yeasts 
2102 20 - Inactive yeasts; other single-cell micro-organisms, dead: 
 - - Inactive yeasts: 
2102 20 11 - - - In tablet, cube or similar form, or in immediate packings of a net content not 
exceeding 1 kg 
2102 20 19 - - - Other 
2102 30 00 - Prepared baking powders 
2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard 
flour and meal and prepared mustard: 
2103 10 00 - Soya sauce 
2103 20 00 - Tomato ketchup and other tomato sauces 
2103 30 - Mustard flour and meal and prepared mustard: 
2103 30 90 - - Prepared mustard 
2103 90 - Other: 
2103 90 90 - - Other 
2104 Soups and broths and preparations therefor; homogenised composite food 
preparations 
2105 00 Ice cream and other edible ice, whether or not containing cocoa 
2106 Food preparations not elsewhere specified or included: 
2106 10 - Protein concentrates and textured protein substances 
2106 90 - Other 
 
EN 34   EN CN Code Description 
2106 90 20 - - Compound alcoholic preparations, ot her than those based on odoriferous 
substances, of a kind used for the manufacture of beverages 
 - - Other: 
2106 90 92 - - - Containing no milkfats, sucrose, isoglucose or starch or containing, by weight, 
less than 1,5% milkfat, 5% sucrose or  isoglucose, 5% glucose or starch 
2106 90 98 - - - Other 
2202 Waters, including mineral waters and aera ted waters, containing added sugar or 
other sweetening matter or flavoured, an d other non-alcoholic beverages, not 
including fruit or vegetable juices of heading 2009 
2203 00 Beer made from malt 
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic 
substances 
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; 
ethyl alcohol and other spirits, denatured, of any strength 
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; 
spirits, liqueurs and other spirituous beverages: 
2208 40 - Rum and other spirits obtained by  distilling fermented sugar-cane products 
2208 90 - Other 
 - - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% 
vol, in containers holding: 
2208 90 91 - - - 2 litres or less 
2208 90 99 - - - More than 2 litres 
2402 Cigars, cheroots, cigarillos and cigarettes,  of tobacco or of tobacco substitutes 
2403 Other manufactured tobacco and manufactu red tobacco substitutes; ‘homogenised’ 
or ‘reconstituted’ tobacco; tobacco extracts and essences 
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives: 
 - Other polyhydric alcohols: 
2905 43 00 - - Mannitol 
2905 44 - - D-glucitol (sorbitol) 
2905 45 00 - - Glycerol 
3301 Essential oils (terpeneless or not), incl uding concretes and absolutes; resinoids; 
extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or 
the like, obtained by enfleurage or maceration; terpenic by-products of the 
deterpenation of essential oils; aqueous di stillates and aqueous solutions of essential 
oils: 
3301 90 - Other: 
 - - Extracted oleoresins: 
3301 90 21 - - - Of liquorice and hops 
3302 Mixtures of odoriferous substances and mixt ures (including alcoholic solutions) with 
a basis of one or more of these substances, of a kind used as raw materials in 
industry; other preparations based on odoriferous substances, of a kind used for the 
manufacture of beverages: 
3302 10 - Of a kind used in the food or drink industries: 
 - - Of a kind used in the drink industries: 
 - - - Preparations containing all fla vouring agents characterising a beverage: 
3302 10 10 - - - - Of an actual alcoholic strength by volume exceeding 0,5% 
 - - - - Other: 
 
EN 35   EN CN Code Description 
3302 10 21 - - - - - Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, 
by weight, less than 1,5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch 
3302 10 29 - - - - - Other 
3501 Casein, caseinates and other casein derivatives; casein glues: 
3501 10 - Casein: 
3501 10 50 - - For industrial uses other than the manufacture of foodstuffs or fodder 
3501 10 90 - - Other 
3501 90  - Other: 
3501 90 90 - - Other 
3505 Dextrins and other modified starches (for example, pregelatinised or esterified 
starches); glues based on starches, or on dextrins or other modified starches: 
3505 10 - Dextrins and other modified starches: 
3505 10 10 - - Dextrins 
 - - Other modified starches: 
3505 10 90 - - - Other 
3505 20 - Glues 
3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and 
other products and preparations (for exam ple, dressings and mordants), of a kind 
used in the textile, paper, leather or lik e industries, not elsewhere specified or 
included: 
3809 10 - With a basis of amylaceous substances 
3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty 
alcohols: 
 - Industrial monocarboxylic fatty acids; acid oils from refining: 
3823 11 00 - - Stearic acid 
3823 12 00 - - Oleic acid 
3823 13 00 - - Tall oil fatty acids 
3823 19 - - Other 
3823 70 00 - I ndustrial fatty alc ohols 
3824 Prepared binders for foundry moulds or cor es; chemical products and preparations of 
the chemical or allied industries (including those consisting of mixtures of natural 
products), not elsewhere specified or included: 
3824 60 - Sorbitol other than that of subheading 2905 44 
 
EN 36   EN ANNEX II 
List 1 : Goods originating in the Community for which Croatia will eliminate duties 
CN Code  Description 
0501 00 00 Human hair, unworked, whether or not washed or scoured; waste of human hair 
0502 Pigs', hogs’ or boars’ bristl es and hair; badger hair a nd other brush making hair; 
waste of such bristles or hair 
0505 Skins and other parts of birds, with their feathers or down, feathers and parts of 
feathers (whether or not with trimmed e dges) and down, not further worked than 
cleaned, disinfected or treated for preservation; powder and waste of feathers or 
parts of feathers 
0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), 
treated with acid or degelatinised; powder and waste of these products 
0507 Ivory, tortoiseshell, whalebone and whal ebone hair, horns, antlers, hooves, nails, 
claws and beaks, unworked or simply prepared but not cut to shape; powder and 
waste of these products 
0508 00 00 Coral and similar materials, unworked or  simply prepared but not otherwise 
worked; shells of molluscs, crus taceans or echinoderms and cuttle- bone, unworked 
or simply prepared but not cut to shape, powder and waste thereof 
0510 00 00 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; 
glands and other animal products used  in the preparation of pharmaceutical 
products, fresh, chilled, frozen or otherwise provisionally preserved 
0511 Animal products not elsewhere specified or  included; dead animals of Chapter 1 
or 3, unfit for human consumption: 
 - Other: 
0511 99 - - Other: 
 - - - Natural sponges of animal origin: 
0511 99 31 - - - - Raw 
0511 99 39 - - - - Other 
0511 99 85 - - - Other: 
ex 0511 99 85 - - - - Horsehair and horsehair waste, whether or not put up as a layer with or 
without supporting material 
0710 Vegetables (uncooked or cooked by st eaming or boiling in water), frozen: 
0710 40 00 - Sweetcorn 
0711 Vegetables provisionally preserved (for example,  by sulphur dioxide gas, in brine, 
in sulphur water or in other preservative so lutions), but unsuitable in that state for 
immediate consumption: 
0711 90 - Other vegetables; mixtures of vegetables: 
 - - Vegetables: 
0711 90 30 - - - Sweetcorn 
0903 00 00 Maté 
1212 Locust beans, seaweeds and ot her algae, sugar beet and sugar cane, fresh, chilled, 
frozen or dried, whether or not ground; fruit stones and kernels and other vegetable 
products (including unroasted chicory roots of the variety Cichorium intybus 
sativum ) of a kind used primarily for human consumption, not elsewhere specified 
or included: 
1212 20 00 - Seaweeds and other algae 
 
EN 37   EN CN Code  Description 
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar 
and other mucilages and thickeners, wh ether or not modified, derived from 
vegetable products: 
 - Vegetable saps and extracts: 
1302 12 00 - - Of liquorice 
1302 13 00 - - Of hops 
1302 19 - - Other 
1302 20 - Pectic substances, pectinates and pectates 
 - Mucilages and thickeners, whether or  not modified, derived from vegetable 
products: 
1302 31 00 - - Agar-agar 
1302 32 - - Mucilages and thickeners, whether or not modified, derived from locust beans, 
locust bean seeds or guar seeds: 
1302 32 10 - - - Of locust beans or locust bean seeds 
1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, 
rattans, reeds, rushes, osier, raffia, clea ned, bleached or dyed cereal straw, and 
lime bark) 
1404 Vegetable products not elsewhere specified or included 
1505 00 Wool grease and fatty substances deri ved therefrom (including lanolin) 
1506 00 00 Other animal fats and oils and their fr actions, whether or not refined, but not 
chemically modified 
1515 Other fixed vegetable fats and oils (inc luding jojoba oil) and their fractions, 
whether or not refined, but not chemically modified: 
1515 90 - Other: 
1515 90 11 - - Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions: 
ex 1515 90 11 - - - Jojoba oil and its fractions 
1516 Animal or vegetable fats and oils an d their fractions, partly or wholly 
hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, 
but not further prepared: 
1516 20 - Vegetable fats and oils and their fractions: 
1516 20 10 - - Hydrogenated castor oil, so called ‘opal-wax’ 
1518 00 Animal or vegetable fats and oils and th eir fractions, boiled, oxidised, dehydrated, 
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise 
chemically modified, excluding those of heading 1516; inedible mixtures or 
preparations of animal or vegetable fats or oils or of fractions of different fats or 
oils of this chapter, not elsewhere specified or included: 
1518 00 10 - Linoxyn 
 - Other: 
1518 00 91 - - Animal or vegetable fats and oils  and their fractions, boiled, oxidised, 
dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 
 - - Other: 
1518 00 95 - - - Inedible mixtures or preparations of animal or of animal and vegetable fats 
and oils and their fractions 
1518 00 99 - - - Other 
1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 
1521 Vegetable waxes (other than triglycer ides), beeswax, other insect waxes and 
spermaceti, whether or not refined or coloured 
 
EN 38   EN CN Code  Description 
1522 00 Degras; residues resulting from the treatment of fatty substances or animal or 
vegetable waxes: 
1522 00 10 - Degras 
1702 Other sugars, including chemically pure l actose, maltose, glucose and fructose, in 
solid form; sugar syrups not containing added flavouring or colouring matter; 
artificial honey, whether or not mi xed with natural honey; caramel: 
1702 50 00 - Chemically pure fructose 
1702 90 - Other, including invert sugar and other sugar and sugar syrup blends containing 
in the dry state 50% by weight of fructose: 
1702 90 10 - - Chemically pure maltose 
1704 Sugar confectionery (including white chocolate), not containing cocoa: 
1704 10 - Chewing gum, whether or not sugar-coated 
1803 Cocoa paste, whether or not defatted 
1804 00 00 Cocoa butter, fat and oil 
1805 00 00 Cocoa powder, not containing added sugar or other sweetening matter 
1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not 
containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere speci fied or included; food preparations of 
goods of headings 0401 to 0404, not contai ning cocoa or containing less than 5% 
by weight of cocoa calculated on a totall y defatted basis, not elsewhere specified 
or included: 
1901 10 00 - Preparations for infant use, put up for retail sale 
1901 20 00 - Mixes and doughs for the prepar ation of bakers’ wares of heading 1905 
1901 90 - Other 
1902 Pasta, whether or not cooked or stuffe d (with meat or other substances) or 
otherwise prepared, such as spaghetti, m acaroni, noodles, lasagne, gnocchi, ravioli, 
cannelloni; couscous, whether or not prepared: 
 - Uncooked pasta, not stuffed or otherwise prepared: 
1902 11 00 - - Containing eggs 
1902 19 - - Other 
1902 20 - Stuffed pasta, whether or not cooked or otherwise prepared: 
 - - Other: 
1902 20 91 - - - Cooked 
1902 20 99 - - - Other 
1902 30 - Other pasta 
1902 40 - Couscous 
1903 00 00 Tapioca and substitutes therefor prepared fro m starch, in the form of flakes, grains, 
pearls, siftings or similar forms  
1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products 
(for example, corn flakes); cereals (other th an maize (corn)) in grain form or in the 
form of flakes or other worked grains (except flour, groats and meal), pre-cooked 
or otherwise prepared, not elsewhere specified or included 
2001 Vegetables, fruit, nuts and other edible pa rts of plants, prepared or preserved by 
vinegar or acetic acid: 
2001 90 - Other: 
2001 90 30 - - Sweetcorn ( Zea mays var. saccharata ) 
2001 90 40 - - Yams, sweet potatoes and similar edible parts of plants containing 5% or more 
by weight of starch 
 
EN 39   EN CN Code  Description 
2001 90 60 - - Palm hearts 
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, 
frozen, other than products of heading 2006: 
2004 10 - Potatoes: 
 - - Other: 
2004 10 91 - - - In the form of flour, meal or flakes 
2004 90 - Other vegetables and mixtures of vegetables: 
2004 90 10 - - Sweetcorn ( Zea mays var. saccharata ) 
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, 
not frozen, other than products of heading 2006: 
2005 20 - Potatoes: 
2005 20 10 - - In the form of flour, meal or flakes 
2005 80 00 - Sweetcorn ( Zea mays var. saccharata ) 
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, 
whether or not containing added sugar or  other sweetening matter or spirit, not 
elsewhere specified or included: 
 - Nuts, groundnuts and other seeds, whether or not mixed together: 
2008 11 - - Groundnuts: 
2008 11 10 - - - Peanut butter 
 - Other, including mixtures other than those of subheading 2008 19: 
2008 91 00 - - Palm hearts 
2008 99 - - Other: 
 - - - Not containing added spirit: 
 - - - - Not containing added sugar: 
2008 99 85 - - - - - Maize (corn), other than sweetcorn ( Zea mays var. saccharata ) 
2008 99 91 - - - - - Yams, sweet potatoes and similar edible parts of plants, containing 5% or 
more by weight of starch 
2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a 
basis of these products or with a basis of  coffee, tea or maté; roasted chicory and 
other roasted coffee substitutes, and extr acts, essences and concentrates thereof 
2102 Yeast (active or inactive); other single-cell micro-organisms, dead (but not 
including vaccines of heading 3002); prepared baking powders 
2103 Sauces and preparations therefor; mi xed condiments and mixed seasonings; 
mustard flour and meal and prepared mustard 
2104 Soups and broths and preparations therefore; homogenised composite food 
preparations 
2106 Food preparations not elsewhere specified or included: 
2106 10 - Protein concentrates and textured protein substances 
2106 90 - Other: 
2106 90 20 - - Compound alcoholic preparations, ot her than those based on odoriferous 
substances, of a kind used for the manufacture of beverages 
 - - Other: 
2106 90 92 - - - Containing no milkfats, sucrose, isoglucose or starch or containing, by weight, 
less than 1,5% milkfat, 5% sucrose or  isoglucose, 5% glucose or starch 
2106 90 98 - - - Other 
2201 Waters, including natural or artificial mi neral waters and aerated waters, not 
containing added sugar or other sweeten ing matter nor flavoured; ice and snow: 
 
EN 40   EN CN Code  Description 
2201 90 00 - Other 
2203 00 Beer made from malt 
2207 Undenatured ethyl alcohol of an alcohol ic strength by volume of 80% vol or 
higher; ethyl alcohol and other spirits, denatured, of any strength 
2208 Undenatured ethyl alcohol of an alcoholic  strength by volume of less than 80% 
vol; spirits, liqueurs and other spirituous beverages: 
2208 20 - Spirits obtained by distilling grape wine or grape marc 
2208 30 - Whiskies 
2208 40 - Rum and other spirits obtained by  distilling fermented sugar-cane products 
2208 50 - Gin and Geneva 
2208 60 - Vodka 
2208 70 - Liqueurs and cordials 
2208 90 - Other: 
 - - Arrack, in containers holding: 
2208 90 11 - - - 2 litres or less 
2208 90 19 - - - More than 2 litres 
 - - Plum, pear or cherry spirit (excl uding liqueurs), in containers holding: 
2208 90 33 - - - 2 litres or less: 
ex 2208 90 33 - - - - Pear or cherry spirit except plum-brandy (Slivovitz) 
2208 90 38 - - - More than 2 litres: 
ex 2208 90 38 - - - - Pear or cherry spirit except plum-brandy (Slivovitz) 
 - - Other spirits and other spirituous  beverages, in containers holding: 
 - - - 2 litres or less: 
2208 90 41 - - - - Ouzo 
 - - - - Other: 
 - - - - - Spirits (excluding liqueurs): 
 - - - - - - Distilled from fruit: 
2208 90 45 - - - - - - - Calvados 
2208 90 48 - - - - - - - Other 
 - - - - - - Other: 
2208 90 52 - - - - - - - Korn 
2208 90 54 - - - - - - - Tequila 
2208 90 56 - - - - - - - Other 
2208 90 69 - - - - - Other spirituous beverages 
 - - - More than 2 litres: 
 - - - - Spirits (excluding liqueurs): 
2208 90 71 - - - - - Distilled from fruit 
2208 90 75 - - - - - Tequila 
2208 90 77 - - - - - Other 
2208 90 78 - - - - Other spirituous beverages 
 - - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% 
vol, in containers holding: 
2208 90 91 - - - 2 litres or less 
2208 90 99 - - - More than 2 litres 
2402 Cigars, cheroots, cigarillos and cigarettes,  of tobacco or of tobacco substitutes: 
2402 10 00 - Cigars, cheroots and cigarillos, containing tobacco  
 
EN 41   EN CN Code  Description 
2403 Other manufactured tobacco and manufactu red tobacco substitutes; ‘homogenised’ 
or ‘reconstituted’ tobacco; tobacco extracts and essences: 
 - Other: 
2403 91 00 - - ‘Homogenised’ or  ‘reconstituted’ tobacco 
2403 99 - - Other 
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 
derivatives: 
 - Other polyhydric alcohols: 
2905 43 00 - - Mannitol 
2905 44 - - D-glucitol (sorbitol) 
2905 45 00 - - Glycerol 
3301 Essential oils (terpeneless or not), incl uding concretes and absolutes; resinoids; 
extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or 
the like, obtained by enfleurage or maceration; terpenic by-products of the 
deterpenation of essential oils; aqueous distillates and aqueous solutions of 
essential oils: 
3301 90 - Other: 
 - - Extracted oleoresins: 
3301 90 21 - - - Of liquorice and hops 
3301 90 30 - - - Other 
3302 Mixtures of odoriferous substances and mi xtures (including alcoholic solutions) 
with a basis of one or more of these substances, of a kind used as raw materials in 
industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: 
3302 10 - Of a kind used in the food or drink industries: 
 - - Of a kind used in the drink industries: 
 - - - Preparations containing all fla vouring agents characterising a beverage: 
3302 10 10 - - - - Of an actual alcoholic strength by volume exceeding 0,5% 
 - - - - Other: 
3302 10 21 - - - - - Containing no milkfats, sucrose, isoglucose, glucose or starch or 
containing, by weight, less than 1,5% m ilkfat, 5% sucrose or isoglucose, 5% 
glucose or starch 
3302 10 29 - - - - - Other 
3501 Casein, caseinates and other casein derivatives; casein glues: 
3501 10 - Casein 
3501 90  - Other: 
3501 90 90 - - Other 
3505 Dextrins and other modified starches (for example, pregelatinised or 
esterifiedstarches); glues based on starches, or on dextrins or other modified 
starches: 
3505 10 - Dextrins and other modified starches: 
3505 10 10 - - Dextrins 
 - - Other modified starches: 
3505 10 90 - - - Other 
3505 20 - Glues 
 
EN 42   EN CN Code  Description 
3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and 
other products and preparations (for exam ple, dressings and mordants), of a kind 
used in the textile, paper, leather or lik e industries, not elsewhere specified or 
included: 
3809 10 - With a basis of amylaceous substances 
3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty 
alcohols: 
 - Industrial monocarboxylic fatty acids; acid oils from refining: 
3823 11 00 - - Stearic acid 
3823 12 00 - - Oleic acid 
3823 13 00 - - Tall oil fatty acids 
3823 19 - - Other 
3823 70 00 - I ndustrial fatty alc ohols 
3824 Prepared binders for foundry moulds or co res; chemical products and preparations 
of the chemical or allied industries (i ncluding those consisting of mixtures of 
natural products), not elsewhere specified or included: 
3824 60 - Sorbitol other than that of subheading 2905 44 
 
EN 43   EN List 2: Quotas and duties applicable upon import in to Croatia of goods originating in the Community 
Note: The products listed in this Table shall benef it from a zero-duty tariff within the tariff quotas set 
out below. The applicable duty for quantities ex ceeding these volumes will be 50% of the MFN duty 
rate. 
CN Code Description Annual tariff quota 
(tonnes) 
0403 10 51 0403 10 53 0403 10 59 0403 10 91 
0403 10 93 
0403 10 99 0403 90 71 0403 90 73 0403 90 79 
0403 90 91 
0403 90 93 0403 90 99 Buttermilk, curdled milk and cream, yogurt, kephir and 
other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa 2 390 tonnes 
0405 20 10 
0405 20 30 Dairy spreads of a fat content, by weight, of 39% or more 
but not exceeding 75% 68 tonnes 
1517 10 10 
1517 90 10 1517 90 93 Margarine and edible mixtures or preparations of animal or 
vegetable fats or oils or of fractions, containing more than 
10% but not more than 15% by weight of milk fats; edible mixtures or preparations of a kind used as mould release 
preparations 700 tonnes 
2201 10 11 
2201 10 19 
2201 10 90 Mineral waters and aerated waters 16 907 tonnes 
2205 10 10 
2205 10 90 2205 90 10 2205 90 90 Vermouth and other wine of fresh grapes flavoured with 
plants or aromatic substances 420 hl 
ex 2208 90 33 
ex 2208 90 38 Plum-brandy (Slivovitz) of an alcoholic strength by volume 
of less than 80% vol 170 hl 
2402 20 10 
2402 20 90 2402 90 00 Cigarettes containing tobacco; cigars, cheroots, cigarillos 
and cigarettes, of tobacco substitutes 35 tonnes 
2403 10 10 
2403 10 90 Smoking tobacco, whether or  not containing tobacco 
substitutes in any proportion 42 tonnes 
 
 
EN 44   EN List 3: Quotas and duties applicable upon import in to Croatia of goods originating in the Community 
Note: The products listed in this Table shall benef it from a zero-duty tariff within the tariff quotas set 
out below. The applicable duty for quantities ex ceeding these volumes will be 40% of the MFN duty 
rate. 
CN Code Description Annual 
tariff quota
(tonnes) 
1704 90 10 1704 90 30 1704 90 51 
1704 90 55 
1704 90 61 1704 90 65 1704 90 71 1704 90 75 
1704 90 81 
1704 90 99 Sugar confectionery (including white chocolate) other than chewing 
gum, not containing cocoa 1 250 
1806 Chocolate and other food preparations containing cocoa 2 410 
1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not 
containing cocoa; communion wafers, empty cachets of a kind 
suitable for pharmaceutical use, sealing wafers, rice paper and similar products 4 390 
2105 00 Ice cream and other edible ice, whether or not containing cocoa 1 430 
2202 Waters, including mineral waters and aerated waters, containing 
added sugar or other sweetening ma tter or flavoured, and other non-
alcoholic beverages, not including fr uit or vegetable juices of heading 
2009 18 100 
 
 
EN 45   EN List 4:  Quotas and duties applicable upon import into Croatia of goods originating in the 
Community 
Note : The products listed in this Table shall bene fit from a zero-duty tariff within the annual tariff 
quotas set out below. For the quantities exceeding the quota, the conditions set out in Annex II, list 1 to Protocol 3 apply.  
CN Code Description Annual 
tariff quota 
(tonnes) 
2103 90 30 2103 90 90 Aromatic bitters of an alcoholic strength by volume of 44,2 to 
49,2% vol containing from  1,5 to 6% by weight of gentian, spices 
and various ingredients and from 4 to  10% of sugar, in containers 
holding 0,5 litre or less; other sauces and preparations thereof and 
mixed condiments and mixed saesonings, excluding soya sauce, tomato ketchup and other tomato  sauces and liquid mango chutney 300 
 
EN 46   EN ANNEX IX 
'Annex I 
AGREEMENT 
BETWEEN THE EUROPEAN COMMUNITY  
AND THE REPUBLIC OF CROATIA 
ON RECIPROCAL PREFERENTIAL TRADE CONCESSIONS FOR CERTAIN WINES 
1. Imports into the Community of the following products originating in the Republic of Croatia 
shall be subject to the concessions set out below from 1 August 2007:  
CN code Description Applicable 
duty Annual 
Quantity 
(hl) Yearly 
increase 
(hl) Specific 
provisions 
ex 2204 10 
ex 2204 21 Quality sparkling wine 
Wine of fresh grapes exemption 44 000 10 000 (1)(2) 
ex 2204 29 Wine of fresh grapes  exemption 29 000 0 (2) 
 
(1) Subject to at least 80% of the eligible quantit y having been utilised in the previous year, the 
yearly increase is applied until the sum of the quota applying to position ex 2204 10 and ex 2204 21 
and the quota applying to position ex 2204 29 reaches a maximum of 98 000 hl. 
(2) Consultations at the request of one of the C ontracting Parties may be held to adapt the quotas 
by transfering quantities from the quota applying to position ex 2204 29 to  the quota applying to 
positions ex 2204 10 and ex 2204 21. 
2. The Community shall grant a preferential zero-duty within tariff quotas as mentioned under 
point 1, subject to the condition th at no export subsidies shall be paid  for exports of these quantities by 
the Republic of Croatia. 
3. Imports into the Republic of Croatia of the following products originating in the Community 
shall be subject to the concessions set out below from 1 August 2007: 
Croatian 
customs 
tariff code Description Applicable 
duty Annual 
Quantities 
(hl) Yearly 
increase 
(hl) Specific 
provisions
ex 2204 10 
ex 2204 21 Quality sparkling wine 
Wine of fresh grapes exemption 14 000 800 (1) 
ex 2204 29 Wine of fresh grapes exemption 8 000 0  
ex 2204 Wine of fresh grapes, 
including fortified wines; 
grape must other than that 
of heading 2009 50% of MFN 900 0  
 
(1) Subject to at least 80% of the eligible quantit y having been utilised in the previous year, the 
yearly increase is applied until the quota reaches a maximum of 18 000 hl. 
4. The Republic of Croatia shall grant a prefer ential zero-duty within tariff quotas as mentioned 
under point 3, subject to the condition that no expor t subsidies shall be paid for exports of these 
quantities by the Community. 
 
EN 47   EN 5. This Agreement shall cover wine  
(a) which has been produced from fresh grapes who lly produced and harvested in the territory of 
the Contracting Party in question, and 
(b) (i) originating in the EU, which has been produced in accord ance with the rules 
governing the oenological practices and processes referre d to in Title V of Council Regulation (EC) 
No 1493/1999; 
 (ii) originating in the Republic of Croatia , which has been produ ced in accordance with 
the rules governing the oenological practices and pro cesses in conformity with the Croatian law. These 
oenological rules referred to shall be in conformity with the Community legislation. 
6. Imports of wine under the concessions provide d in this Agreement will be subject to the 
presentation of a certificate issued by a mutually r ecognised official body appearing on the lists drawn 
up jointly, to the effect that the wine in question complies with point 5(b). 
7. The Contracting Parties shall examine no la ter than in the first quarter of 2005 the 
opportunities for granting each other further concession s taking into account the development of wine 
trade between the Contracting Parties. 
8. The Contracting Parties shall ensure that the benefits granted reciprocally are not called into 
question by other measures. 
9. Consultations are to take place at the request of either Contracting Party on any problem 
relating to the way this Agreement operates. 
10. This Agreement shall apply, on the one hand, in the territories in which the Treaty establishing 
the European Community is applied and under the conditions laid down in that Treaty and, on the 
other hand, in the territory of the Republic of Croatia.' 
 
EN 48   EN ANNEX X 
'PROTOCOL 4 
CONCERNING THE DEFINITION OF THE CONCEPT OF 
"ORIGINATING PRODUCTS" AND 
METHODS OF ADMINISTRATIVE CO-OPERATION 
 
EN 49   EN PROTOCOL 4 
CONCERNING THE DEFINITION OF THE CONCEPT OF 
"ORIGINATING PRODUCTS" AND 
METHODS OF ADMINISTRATIV E CO-OPERATION FOR THE 
APPLICATION OF THE PROVISIONS  OF THIS AGREEMENT BETWEEN 
THE COMMUNITY AND CROATIA  
TABLE OF CONTENTS 
TITLE I GENERAL PROVISIONS 
Article 1 Definitions 
TITLE II DEFINITION OF TH E CONCEPT OF "ORIGINATING 
PRODUCTS" 
Article 2 General requirements 
Article 3 Cumulation in the Community Article 4 Cumulation in Croatia Article 5 Wholly obtained products Article 6 Sufficiently worked  or processed products 
Article 7 Insufficient wo rking or processing  
Article 8 Unit of qualification Article 9 Accessories, spare parts and tools 
Article 10 Sets Article 11 Neutral elements 
TITLE III TERRITORIAL REQUIREMENTS 
Article 12 Principle of territoriality 
Article 13 Direct transport Article 14 Exhibitions 
 
EN 50   EN TITLE IV DRAWBACK OR EXEMPTION 
Article 15 Prohibition of drawback of , or exemption from, customs duties 
TITLE V PROOF OF ORIGIN 
Article 16 General requirements 
Article 17 Procedure for the issue of a movement ce rtificate EUR.1 
Article 18 Movement certificates  EUR.1 issued retrospectively 
Article 19 Issue of a duplic ate movement certificate EUR.1 
Article 20 Issue of movement certificates EUR.1 on the basis of a proof of origin 
issued or made out previously 
Article 21 Accounting segregation Article 22 Conditions for maki ng out an invoice declaration 
Article 23 Approved exporter Article 24 Validity of proof of origin Article 25 Submission of proof of origin 
Article 26 Importation by instalments Article 27 Exemptions from proof of origin Article 28 Supporting documents Article 29 Preservation of proof of origin and supporting documents 
Article 30 Discrepancies and formal errors Article 31 Amounts expressed in euro 
TITLE VI ARRANGEMENTS FOR ADM INISTRATIVE CO-OPERATION 
Article 32 Mutual assistance 
Article 33 Verification of proofs of origin 
Article 34 Dispute settlement 
 
EN 51   EN Article 35 Penalties 
Article 36 Free zones 
TITLE VII CEUTA AND MELILLA 
Article 37 Applicati on of the Protocol 
Article 38 Special conditions 
TITLE VIII FINAL PROVISIONS 
Article 39 Amendments to the Protocol 
 
EN 52   EN List of Annexes 
Annex I: Introductory notes  to the list in Annex II 
Annex II: List of working or processi ng required to be  carried out on non-
originating materials in orde r that the product manufactured can obtain originating status 
Annex III: Specimens of movement cer tificate EUR.1 and application for a 
movement certificate EUR.1 
Annex IV: Text of the invoice declaration 
 
EN 53   EN TITLE I 
GENERAL PROVISIONS 
Article 1 
Definitions 
For the purposes of this Protocol: 
(a) "manufacture" means any kind of work ing or processing including assembly or 
specific operations; 
(b) "material" means any ingredient, raw ma terial, component or part, etc., used in 
the manufacture of the product; 
(c) "product" means the produc t being manufactured, even if it is intended for later 
use in another manufacturing operation; 
(d) "goods" means both materials and products; (e) "customs value" means the value as determined in accordance with the 
1994 Agreement on implementation of Article VII of the General Agreement on Tariffs 
and Trade (WTO Agreement on customs valuation); 
(f) "ex-works price" means the price pa id for the product ex works to the 
manufacturer in the Community or in Croati a in whose undertaking the last working or 
processing is carried out, provided the price in cludes the value of all the materials used, 
minus any internal taxes which are, or may be, repaid when the product obtained is exported; 
(g) "value of materials" means the custom s 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 mate rials in the Community or in Croatia ; 
(h) "value of originating materials" means the value of such materials as defined in 
(g) applied mutatis mutandis ; 
(i) "value added" shall be taken to be the ex-works price minus the customs value of 
each of the materials incorporated which orig inate in the other countries referred to in 
Articles 3 and 4 or, wh ere the customs value is not know n or cannot be ascertained, the 
first ascertainable price paid for the mate rials in the Community or in Croatia;  
(j) "chapters" and "headings" mean the chap ters and the headings  (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 to th e classification of a product or  material under a particular 
heading; 
 
EN 54   EN (l) "consignment" means products which ar e either sent simu ltaneously 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; 
(m) "territories" includes territorial waters. 
 
EN 55   EN TITLE II 
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" 
Article 2 
General requirements 
1. For the purpose of implementing this Agreement, the following products shall be 
considered as originating in the Community: 
(a) products wholly obtained in the Commun ity within the meaning of Article 5; 
(b) products obtained in the Community inco rporating materials which have not been 
wholly obtained there, provided that such ma terials have undergone sufficient working or 
processing in the Community within the meaning of Article 6; 
2. For the purpose of implementing this Agreement, the following products shall be 
considered as originating in Croatia : 
(a) products wholly obtained in Croati a within the meani ng of Article 5; 
(b) products obtained in Croa tia incorporating materials wh ich have not been wholly 
obtained there, provided th at such materials have undergone sufficient working or 
processing in Croatia within the meaning of Article 6. 
Article 3 
Bilateral Cumulation in the Community 
Materials originating in Croatia shall be co nsidered as materials originating in the 
Community when incorporated into a product obtained there. It shall not be necessary 
that such materials have undergone sufficient working or processing, provided they have 
undergone working or processing going beyond the operations re ferred to in article 7(1). 
Article 4 
Bilateral Cumulation in Croatia   
Materials originating in the Community shall be considered as materials originating in 
Croatia when incorporated into a product obtai ned there. It shall no t be necessary that 
such materials have undergone sufficient wo rking or processing, provided they have 
undergone working or processing going beyond the operations re ferred to in article 7(1). 
 
EN 56   EN Article 5 
Wholly obtained products 
1. The following shall be considered as w holly obtained in the Community or in 
Croatia: 
(a) mineral products extracted from their soil or from their seabed; (b) vegetable products harvested there; (c) live animals born and raised there; (d) products from live animals raised there; (e) products obtained by hunting or fishing conducted there; (f) products of sea fishing and other products taken from the sea out side the territorial 
waters of the Community or of Croatia by their vessels; 
(g) products made aboard their factory ships ex clusively from products referred to in (f); 
(h) used articles collected there fit only for the recovery of raw mate rials, incl uding used 
tyres fit only for retreading or for use as waste; 
(i) waste and scrap resulting from manu facturing operations conducted there; 
(j) products extracted from marine soil or subsoil outside their territorial waters 
provided that they have sole right s to work that soil or subsoil; 
(k) goods produced there exclusively from the products specifie d in (a) to (j). 
2. The terms "their vessels" and "their factor y ships" in paragraph 1(f) and (g) shall 
apply only to vessels and factory ships: 
(a) which are registered or recorded in a Me mber State of the Community or in Croatia; 
(b) which sail under the flag of a Member  State of the Community or of Croatia; 
(c) which are owned to an extent of at l east 50 per cent by nationals  of a Member State 
of the Community or of Croatia, or by a comp any with its head office in one of these 
States, of which the manager or managers, Ch airman of the Board of Directors or the 
Supervisory Board, and the majority of the members of such boards are nationals of a 
Member State of the Community or of Croatia and of which, in addition, in the case of 
partnerships or limited companie s, at least half th e capital belongs to t hose States or to 
public bodies or nationals  of the said States; 
 
EN 57   EN (d) of which the master and officers are nati onals of a Member St ate of the Community 
or of Croatia; 
 and (e) of which at least 75 per cent of the crew  are nationals of a Member State of the 
Community or of Croatia.  
Article 6 
Sufficiently worked or processed products 
1. For the purposes of Article 2, products whic h are not wholly obtai ned are considered 
to be sufficiently worked or processed when th e conditions set out in the list in Annex II 
are fulfilled. 
The conditions referred to above indicate, fo r all products covered by the Agreement, the 
working or processing which must be carried  out on non-originating materials used in 
manufacturing and apply only in relation to such  materials. It follows that if a product 
which has acquired originating status by fulfilling the conditions set out in the list is used 
in the manufacture of another product, the conditions appli cable to the product in which 
it 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. 
2. Notwithstanding paragraph 1, non-originating materials which, according to the 
conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that: 
(a) their total value does not exceed 10 per cen t of the ex-works price of the product; 
(b) any of the percentages given in the li st for the maximum value of non-originating 
materials are not exceeded through th e application of this paragraph. 
This paragraph shall not apply to products falling within Chapters 50 to 63 of the 
Harmonized System. 
3. Paragraphs 1 and 2 shall apply subj ect to the provisions of Article 7.  
Article 7 
Insufficient working or processing 
1. Without prejudice to paragraph 2, the following operations shall be 
considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are 
satisfied: 
 
EN 58   EN (a) preserving operations to ensure that the products remain in good 
condition during transport and storage; 
(b) breaking-up and assembly of packages; (c) washing, cleaning; removal of dust, oxide, oil, paint or other 
coverings;  
(d) ironing or pressing of textiles; (e) simple painting and polishing operations;  
(f) husking, partial or to tal bleaching, polishing, and glazing of cereals 
and rice; 
(g) operations to colour sugar or form sugar lumps; (h) peeling, stoning and shelling, of fruits, nuts and vegetables; 
(i) sharpening, simple grin ding or simple cutting; 
(j) sifting, screening, so rting, classifyin g, grading, matching; (including 
the making-up of sets of articles);  
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on 
cards or boards and all other simple packaging operations; 
(l) affixing or printing marks, labels , logos and other like distinguishing 
signs on products or  their packaging; 
(m) simple mixing of products, whet her or not of different kinds; 
(n) simple assembly of parts of articl es to constitute a complete article 
or disassembly of products into parts; 
(o) a combination of two or more ope rations specified in (a) to (n); 
(p) slaughter of animals. 
2. All operations carried out either in  the Community or in Croatia on a 
given product shall be considered to gether when determining whether the 
working or processing undergone by that  product is to be regarded as 
insufficient within the meaning of paragraph 1. 
Article 8 
Unit of qualification 
1. The unit of qualification for the application of the provisions of this Protocol shall 
be the particular product which is considered as the basic unit when determining classification using the nomencla ture of the Harmonized System. 
 
EN 59   EN It follows that: 
(a) when a product composed of a group or a ssembly of articles is classified under the 
terms of the Harmonized System in a single  heading, the whole c onstitutes the unit of 
qualification; 
(b) when a consignment consists of a numbe r of identical products classified under the 
same heading of the Harmonized System, each product must be taken individually when 
applying the provisions of this Protocol. 
2. Where, under General Rule 5 of the Harm onized System, packaging is included with 
the product for classification purposes, it  shall be included for the purposes of 
determining origin. 
Article 9 
Accessories, spare parts and tools 
Accessories, spare parts and tools dispatched  with a piece of equipment, machine, 
apparatus or vehicle, which ar e part of the normal equipmen t and included in the price 
thereof or which are not separately invoiced, sh all be regarded as on e with the piece of 
equipment, machine, apparatus or vehicle in question. 
Article 10 
Sets 
Sets, as defined in General Rule 3 of th e Harmonized System, shall be regarded as 
originating when all component products are originating. Nevertheless, when a set is 
composed of originating and non-originati ng products, the set as a whole shall be 
regarded as originating, provi ded that the value of the non- originating products does not 
exceed 15 per cent of the ex -works price of the set.  
Article 11 
Neutral elements 
In order to determine whether a product origin ates, it shall not be necessary to determine 
the origin of the following which might be used in its manufacture: 
(a) energy and fuel; 
(b) plant and equipment; (c) machines and tools; 
(d) goods which do not enter and which are not intended to enter into the final 
composition of the product. 
 
EN 60   EN TITLE III 
TERRITORIAL REQUIREMENTS 
Article 12 
Principle of territoriality 
1. Except as provided for in Articles 3 and 4 and paragraph 3 of this Article, the 
conditions for acquiring originating status set out in Title II must be fulfilled without 
interruption in the Comm unity or in Croatia. 
2. Except as provided for in Articles 3 a nd 4, where originating goods exported from 
the Community or from Croatia to another country return, th ey must be considered as 
non-originating, unless it can be demonstrat ed to the satisfaction of the customs 
authorities that: 
(a) the returning goods are the same as those exported;  
and (b) they have not undergone any operation beyond  that necessary to preserve them in 
good condition while in that count ry or while being exported. 
3. The acquisition of originating status in accordance with the c onditions set out in 
Title II shall not be affected by working or  processing done outside the Community or 
Croatia on materials exported fr om the Community or from Cr oatia and subsequently re-
imported there, provided: 
(a) the said materials are wholly obtained in the Community or in Croatia or have 
undergone working or processing beyond the opera tions referred to in Article 7 prior to 
being exported;  
and (b) it can be demonstrated to the satisfa ction of the customs authorities that: 
 i)the re-imported goods have been obtained by working or processing the 
exported materials;  
and  ii) the total added value acquired outs ide the Community or Croatia by applying 
the provisions of this Article does not exceed 10 per cent of the ex-wor ks price of the end 
product for which origina ting status is claimed. 
 
EN 61   EN 4. For the purposes of paragraph 3, the conditions for acquiring originating status set 
out in Title II shall not apply to working or processing done outside the Community or 
Croatia. But where, in the list in Annex II, a rule setting a maximum value for all the 
non-originating materials incorpor ated is applied in determining the originating status of 
the end product, the total va lue of the non-originating mate rials incorporated in the 
territory of the party concerned, taken toge ther with the total added value acquired 
outside the Community or Croa tia by applying the provisions of this Article, shall not 
exceed the stated percentage. 
5. For the purposes of applying the provisions of paragraphs 3 and 4, 'total added value' 
shall be taken to mean all costs arising out side the Community or  Croatia, including the 
value of the materials incorporated there.  
6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil 
the conditions set out in the list in Annex II or which can  be considered sufficiently 
worked or processed only if the general to lerance fixed in Arti cle 6(2) is applied. 
7. The provisions of paragraphs 3 and 4 shall not apply to pr oducts of Chapters 50 to 
63 of the Harmonized System 
8. Any working or processing of the kind cove red by the provisions of  this Article and 
done outside the Community or Croatia sh all be done under th e outward processing 
arrangements, or similar arrangements.  
Article 13 
Direct transport 
1. The preferential treatment provided for under the Agreement applies only to 
products, satisfying the requireme nts of this Protocol, whic h are transported directly 
between the Community and Croatia. Howe ver, products constituting one single 
consignment may be transported through other territories with, should the occasion arise, 
trans-shipment or temporary warehousing in such territories, provide d that they remain 
under the surveillanc e of the customs author ities in the country of  transit or warehousing 
and do not undergo operations other than unl oading, reloading or any operation designed 
to preserve them in good condition. 
Originating products may be transp orted by pipeline across terri tory other than that of the 
Community or Croatia. 
 
EN 62   EN 2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be 
supplied to the customs authorities of the importing country by the production of: 
(a) a single transport document covering th e passage from the exporting country 
through the country of transit; or 
(b) a certificate issued by the customs au thorities of the c ountry of transit: 
(i) giving an exact description of the products; 
(ii) stating the dates of unloading and reloading of the products and, where 
applicable, the names of the ships, or  the other means of  transport used; 
and (iii) certifying the conditions under which the products remained in the transit 
country; or 
(c) failing these, any substantiating documents.  
Article 14  
Exhibitions 
1. Originating products, sent for exhibition in a country other than the Community and 
Croatia and sold after the exhi bition for importation in the Community or in Croatia shall 
benefit on importation from the provisions of the Agreement provided it is shown to the 
satisfaction of the customs authorities that: 
(a) an exporter has consigned these products  from the Community or from Croatia to 
the country in which the exhibition is held and has exhibited them there; 
(b) the products have been sold or otherwise disposed of by that exporter to a person in 
the Community or in Croatia; 
(c) the products have been consigned during the exhibition or immediately thereafter in 
the state in which they were sent for exhibition; 
and (d) the products have not, since they were consigned for exhibition, been used for any 
purpose other than demonstration at the exhibition. 
 
EN 63   EN 2. A proof of origin must be issued or ma de out in accordance with the provisions of 
Title V and submitted to the customs authoritie s of the importing country in the normal 
manner. The name and address of the exhi bition must be indicated thereon. Where 
necessary, additional documentary evidence of the conditions under which they have been exhibited may be required. 
3. Paragraph 1 shall apply to any trade, industr ial, agricultural or crafts exhibition, fair 
or similar public show or display which is not  organised for private purposes in shops or 
business premises with a view to the sale  of foreign products, and during which the 
products remain under customs control. 
 
EN 64   EN TITLE IV 
DRAWBACK OR EXEMPTION 
Article 15 
Prohibition of drawback of, or  exemption from, customs duties  
1. Non-originating materials used in the ma nufacture of products originating in the 
Community or in Croatia for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Community or in Croatia to 
drawback of, or exemption from, customs duties of whatever kind. 
2. The prohibition in paragraph 1 shall appl y to any arrangement for refund, remission 
or non-payment, partial or complete, of cust oms duties or charges having an equivalent 
effect, applicable in the Comm unity or in Croatia to materi als used in the manufacture, 
where such refund, remission or non-payment a pplies, expressly or in effect, when 
products obtained from the said materials are exported and not when they are retained for 
home use there. 
3. The exporter of products covered by a proof of  origin shall be prepared to submit at 
any time, upon request from the customs aut horities, all appropria te documents proving 
that no drawback has been obtained in respect  of the non-originati ng materials used in 
the manufacture of the products concerned and that all customs duties or charges having 
equivalent effect applicable to such  materials have actually been paid. 
4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within 
the meaning of Article 8(2), accessories, sp are parts and tools within the meaning of 
Article 9 and products in a se t within the meaning of Artic le 10 when such items are non-
originating. 
5. The provisions of paragraphs 1 to 4 shal l apply only in respect of materials which 
are of the kind to which the Agreement applie s. Furthermore, they shall not preclude the 
application of an export refund system for agricultural products, applicable upon export 
in accordance with the provisions of the Agreement. 
 
EN 65   EN TITLE V 
PROOF OF ORIGIN 
Article 16 
General requirements 
1. Products originating in the Community shall, on importation into Croatia and 
products originating in Croatia shall, on impor tation into the Community benefit from the 
Agreement upon submission of either: 
(a) a movement certificate EUR.1, a specime n of which appears in Annex III; or 
(b) in the cases specified in Article 22(1), a declaration, su bsequently referred to as 
the "invoice declaration", given by the expor ter on an invoice, a delivery note or any 
other commercial document which describes th e products concerned in sufficient detail 
to enable them to be identified; the text of  the invoice declaration appears in Annex IV. 
2. Notwithstanding paragraph 1, originating products within the meaning of this 
Protocol shall, in the cases sp ecified in Article 27, benefit from the Agreement without it 
being necessary to submit any of the documents referred to above.  
Article 17 
Procedure for the issue of a movement certificate EUR.1 
1. A movement certificate EUR.1 shall be i ssued by the customs authorities of the 
exporting country on application having been made in writing by the exporter or, under 
the exporter's responsibility, by his authorised representative. 
2. For this purpose, the exporter or his author ised representative shall fill out both the 
movement certificate EUR.1 and the applicat ion 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 and in accordance with the provisions of the domestic law of the 
exporting country. If they are hand-written, th ey shall be completed in ink in printed 
characters. The description of  the products must be given in the box reserved for this 
purpose without leaving any blank lines. Wher e the box is not completely filled, a 
horizontal line must be drawn below the last line of the description, the empty space 
being crossed through. 
 
EN 66   EN 3. The exporter applying for the issue of a movement certificate EUR.1 shall be 
prepared to submit at any time, at the request  of the customs author ities of the exporting 
country where the movement certificate EUR .1 is issued, all appropriate documents 
proving the originating status of the products concerned as well as the fulfilment of the 
other requirements of this Protocol. 
4. A movement certificate EUR.1 shall be issued by the customs authorities of a 
Member State of the Community or of Cr oatia if the products  concerned can be 
considered as products originating in the Co mmunity or in Croatia and fulfil the other 
requirements of this Protocol. 
5. The customs authorities issuing movement  certificates EUR.1 shall take any steps 
necessary to verify the origin ating status of the products an d the fulfilment of the other 
requirements of this Protocol. For this purpose, they shall have the right to call for any 
evidence and to carry out any inspection of the exporter's accounts or any other check 
considered appropriate. They shall also ensure  that the forms referred to in paragraph 2 
are duly completed. In particular, they shal l check whether the space reserved for the 
description of the products has been comple ted in such a manner as to exclude all 
possibility of fraudulent additions. 
6. The date of issue of the movement certifi cate EUR.1 shall be indicated in Box 11 of 
the certificate. 
7. A movement certificate EUR.1 shall be issu ed by the customs authorities and made 
available to the exporter as soon as actual  exportation has been effected or ensured.  
Article 18 
Movement certificates EUR .1 issued retrospectively 
1. Notwithstanding Article 17(7), a movement  certificate EUR.1 ma y exceptionally be 
issued after exportati on of the products to which it relates if: 
(a) it was not issued at the time of e xportation because of errors or involuntary 
omissions or special circumstances; 
or (b) it is demonstrated to the satisfaction of  the customs authorities that a movement 
certificate EUR.1 was issued but was not accep ted at importation for technical reasons. 
2. For the implementation of paragraph 1, the exporter must indicate in his application 
the place and date of expor tation of the products to which the movement certificate 
EUR.1 relates, and state the reasons for his request. 
 
EN 67   EN 3. The customs authorities may issue a m ovement certificate EU R.1 retrospectively 
only after verifying that the information supplie d in the exporter's a pplication agrees with 
that in the corresponding file. 
4. Movement certificates EUR.1 issued retr ospectively must be endorsed with the 
following phrase in English: 
"ISSUED RETROSPECTIVELY", 
5. The endorsement referred to in paragraph 4 shall be inserted in the "Remarks" box 
of the movement certificate EUR.1. 
Article 19 
Issue of a duplicate movement certificate EUR.1 
1. In the event of theft, loss or destru ction of a movement certificate EUR.1, the 
exporter may apply to the customs authorities which issued it for a duplicate made out on 
the basis of the export documents in their possession. 
2. The duplicate issued in this way must be endorsed with the following word in 
English: 
"DUPLICATE" 
3. The endorsement referred to in paragraph 2 shall be inserted in the "Remarks" box 
of the duplicate movement certificate EUR.1. 
4. The duplicate, which must bear the date  of issue of the original movement 
certificate EUR.1, shall take effect as from that date. 
Article 20 
Issue of movement certificates EUR.1 on th e basis of a proof of origin issued or 
made out previously  
When originating products are placed under the control of a customs office in the 
Community or in Croatia, it shall be possibl e to replace the original proof of origin by 
one or more movement certificates EUR.1 for the purpose of sending a ll or some of these 
products elsewhere within the Community or Croatia. The replacement movement 
certificate(s) EUR.1 shall be issued by the customs office under whose control the 
products are placed. 
 
EN 68   EN Article 21 
Accounting segregation 
1. Where considerable cost or material difficulties arise in keeping separate stocks of 
originating and non-originating materials wh ich are identical and interchangeable, the 
customs authorities may, at the written reque st of those concerned, authorise the so-
called "accounting segregation" method to  be used for managing such stocks. 
2. This method must be able to ensure th at, for a specific refe rence-period, the number 
of products obtained which could be considered  as "originating" is the same as that 
which would have been obtained if there ha d been physical segregation of the stocks. 
3. The customs authorities may grant such authorisation, subject to any conditions 
deemed appropriate. 
4. This method is recorded and applied on th e basis of the general accounting principles 
applicable in the country wher e the product was manufactured. 
5. The beneficiary of this f acilitation may issue or apply for proofs of origin, as the 
case may be, for the quantity of products whic h may be considered as originating. At the 
request of the customs authorities, the benefi ciary shall provide a statement of how the 
quantities have been managed. 
6. The customs authorities shall monitor th e use made of the authorisation and may 
withdraw it at any time whenever the beneficiary makes improper use of the 
authorisation in any manner what soever or fails to fulfil any of the other conditions laid 
down in this Protocol. 
Article 22 
Conditions for making out an invoice declaration 
1. An invoice declaration as referred to  in Article 16(1)(b) may be made out: 
(a) by an approved exporter within the meaning of Article 23, or (b) by any exporter for any consignment consisting of one or more packages 
containing originating products whose total value does not exceed EUR 6,000. 
2. An invoice declaration may be made out if  the products concerned can be considered 
as products originating in the Community or in Croatia and fulfil the other requirements 
of this Protocol. 
 
EN 69   EN 3. The exporter making out an invoice declarat ion shall be prepared  to submit at any 
time, at the request of the customs authoriti es of the exporting country, all appropriate 
documents proving the originating status of  the products concerned as well as the 
fulfilment of the other requirements of this Protocol. 
4. An invoice declaration shall be made out by the exporter by typing, stamping or 
printing on the invoice, the delivery note or another commercial document, the 
declaration, the text of which appears in A nnex IV, using one of the linguistic versions 
set out in that Annex and in accordance with the provisions of the domestic law of the 
exporting country. If the declara tion is hand-written, it shall be written in ink in printed 
characters. 
5. Invoice declarations shall be ar the original signature of  the exporter in manuscript. 
However, an approved exporter within the mean ing of Article 23 shal l not be required to 
sign such declarations provide d that he gives the customs authorities of the exporting 
country a written undertaking that he acce pts full responsibility  for any invoice 
declaration which identifies him as if it had been signed in manuscript by him. 
6. An invoice declaration may be made out by the exporter when th e products to which 
it relates are exported, or after exportation on condition that it is presented in the 
importing country no longer than two years afte r the importation of the products to which 
it relates. 
Article 23 
Approved exporter 
1. The customs authorities of the exporti ng country may authorise any exporter, 
hereinafter referred to as 'approved exporter' , who makes frequent shipments of products 
under this Agreement to make out invoice decl arations irrespective of the value of the 
products concerned. An exporter seeking such authorisation mu st offer to the satisfaction 
of the customs authorities all guarantees necessary to verify the originating status of the 
products as well as the fulfilment of the other requirements of this Protocol. 
2. The customs authorities may grant the st atus of approved exporter subject to any 
conditions which they consider appropriate. 
3. The customs authorities shall grant to th e approved exporter a customs authorisation 
number which shall appear  on the invoice declaration. 
4. The customs authorities shall monitor th e use of the authorisation by the approved 
exporter. 
 
EN 70   EN 5. The customs authorities may withdraw the authorisation at any time. They shall do 
so where the approved exporter no longer offers the guarantees referred to in 
paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise 
makes an incorrect use of the authorisation.  
Article 24 
Validity of proof of origin 
1. A proof of origin shall be valid for four  months from the date of issue in the 
exporting country, and must be submitted w ithin the said period to the customs 
authorities of the importing country. 
2. Proofs of origin which are submitted to the customs authorities of the importing 
country after the final date for presentation specified in paragraph 1 may be accepted for 
the purpose of applying preferential treatme nt, where the failure to submit these 
documents by the final date set is  due to exceptional circumstances. 
3. In other cases of belated presentation, the customs authorities of the importing 
country may accept the proofs of  origin where the products have been submitted before 
the said final date. 
Article 25 
Submission of proof of origin 
Proofs of origin shall be submitted to the cu stoms authorities of the importing country in 
accordance with the procedures applicable in  that country. The said authorities may 
require a translation of a proof of origin and may also require the import declaration to be 
accompanied by a statement from the importer to the effect that the products meet the conditions required for the impl ementation of the Agreement. 
Article 26 
Importation by instalments 
Where, at the request of the importer and on the conditions laid  down by the customs 
authorities of the importing country, disman tled or non-assembled products within the 
meaning of General Rule 2(a) of the Harm onized System falling within Sections XVI 
and XVII or headings 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such  products shall be submitted to the customs 
authorities upon importation of the first instalment. 
 
EN 71   EN Article 27 
Exemptions from proof of origin 
1. Products sent as small packages from priv ate persons to private persons or forming 
part of travellers' personal luggage shall be admitted as originating products without 
requiring the submission of a proof of orig in, provided that such products are not 
imported by way of trade and have been decl ared as meeting the requirements of this 
Protocol and where there is no doubt as to the veracity of such a d eclaration. In the case 
of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of  paper annexed to that document. 
2. Imports which are occasional and consist so lely of products for the personal use of 
the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial 
purpose is in view. 
3. Furthermore, the total value of these pr oducts shall not exceed EUR 500 in the case 
of small packages or EUR 1,200 in the case of products forming part of travellers' 
personal luggage. 
Article 28 
Supporting documents 
The documents referred to in Articles 17(3) and 22(3) used for the purpose of proving 
that products covered by a movement certificat e EUR.1 or an invoice declaration can be 
considered as products originating in the Co mmunity or in Croatia and fulfil the other 
requirements of this Protocol may consist inter alia  of the following: 
(a) direct evidence of the processes carried out by the exporter or supplier to obtain the 
goods concerned, contained for example in  his accounts or internal book-keeping; 
(b) documents proving the originating status of materials used, issued or made out in the 
Community or in Croatia where these documen ts are used in accordance with domestic 
law; 
(c) documents proving the working or processi ng of materials in the Community or in 
Croatia, issued or made out in the Community  or in Croatia , where these documents are 
used in accordance with domestic law; 
(d) movement certificates EUR.1 or invoice de clarations proving th e originating status 
of materials used, issued or ma de out in the Community or in  Croatia in accordance with 
this Protocol. 
 
EN 72   EN (e) appropriate evidence concerning worki ng or processing undergone outside the 
Community or Croatia by applic ation of Article 12, proving that  the requirements of that 
Article have been satisfied. 
Article 29 
Preservation of proof of origin and supporting documents 
1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for 
at least three years the document s referred to in Article 17(3). 
2. The exporter making out an invoice declarat ion shall keep for at least three years a 
copy of this invoice declaration as well as th e documents referred to  in Article 22(3). 
3. The customs authorities of the e xporting country issuing a movement 
certificate EUR.1 shall keep for at least thre e years the application form referred to in 
Article 17(2). 
4. The customs authorities of the importing c ountry shall keep for at least three years 
the movement certificates EUR.1 and the invoice declarations submitted to them. 
Article 30 
Discrepancies and formal errors 
1. The discovery of slight discrepancies betw een the statements made in the proof of 
origin and those made in the documents s ubmitted to the customs office for the purpose 
of carrying out the formalities for importing the products shall not ipso facto render the 
proof of origin null and void if it is duly es tablished that this document does correspond 
to the products submitted. 
2. Obvious formal errors such as typing e rrors on a proof of or igin should not cause 
this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document. 
Article 31 
Amounts expressed in euro 
1. For the application of the provisions of Article 22(1)(b) and Article 27(3) in cases 
where products are invoiced in a currenc y other than euro, am ounts in the national 
currencies of the Member States of the Co mmunity or of Croatia equivalent to the 
amounts expressed in euro shall be fixed annually by each of the countries concerned. 
 
EN 73   EN 2. A consignment shall benefit from the provi sions of Article 22(1 )(b) or Article 27(3) 
by reference to the currency in which the invoice is drawn up, according to the amount 
fixed by the country concerned. 
3. The amounts to be used in any given national currency shall be the equivalent in that 
currency of the amounts expressed in euro as at the first working day of October. The 
amounts shall be communicated to the Commi ssion of the European Communities by 15 
October and shall apply from 1 January the following year. The Commission of the 
European Communities shall notify all countr ies concerned of the relevant amounts. 
4. A country may round up or down the amount resulting from the conversion into its 
national currency of an amount expresse d in euro. The rounded-off amount may not 
differ from the amount resulting from the conversion by more than 5 per cent. A country 
may retain unchanged its national currency equi valent of an amount e xpressed in euro if, 
at the time of the annual adjustment provide d for in paragraph 3, the conversion of that 
amount, prior to any rounding-off, results in an  increase of less than 15 per cent in the 
national currency equivalent. The national currency equivalent may be retained 
unchanged if the conversion would result in a decrease in that equivalent value. 
5. The amounts expressed in euro shall be reviewed by the Stabilisation and 
Association Committee at the request of the Community or  of Croatia. When carrying 
out this review, the Stabilisation and Association Committee shall consider the 
desirability of preserving the effects of th e limits concerned in real terms. For this 
purpose, it may decide to modify  the amounts expressed in euro. 
 
EN 74   EN TITLE VI 
ARRANGEMENTS FOR ADMIN ISTRATIVE CO-OPERATION 
Article 32 
Mutual assistance 
1. The customs authorities of the Member States of the Community and of Croatia 
shall provide each other, through the Commission of the European Communities, with specimen impressions of stamps used in thei r customs offices for the issue of movement 
certificates EUR.1 and with th e addresses of the customs authorities responsible for 
verifying those certificates  and invoice declarations. 
2. In order to ensure the proper applica tion of this Protocol, the Community and 
Croatia shall assist each other, through the competent customs administrations, in 
checking the authenticity of the movement cer tificates EUR.1 or th e invoice declarations 
and the correctness of the inform ation given in these documents. 
Article 33 
Verification of proofs of origin 
1. Subsequent verifications of proofs of or igin shall be carried out at random or 
whenever the customs authorities of the im porting country have reasonable doubts as to 
the authenticity of such docum ents, the originating status of the products concerned or 
the fulfilment of the other requ irements of this Protocol. 
2. For the purposes of implementing the provisions of paragraph 1, the customs 
authorities of the importing country shall retu rn the movement certificate EUR.1 and the 
invoice, if it has been submitted, the invoice de claration, or a copy of these documents, to 
the customs authorities of the exporting count ry giving, where approp riate, the reasons 
for the enquiry. Any documents and informati on obtained suggesting that the information 
given on the proof of origin is incorrect shal l be forwarded in suppor t of the request for 
verification. 
3. The verification shall be carried out by the customs authorities of the exporting 
country. For this purpose, they shall have the right to call for any evidence and to carry 
out any inspection of the exporter's accounts or  any other check considered appropriate. 
4. If the customs authorities of the importing country decide to suspend the granting of 
preferential treatment to the products co ncerned while awaiting the results of the 
verification, release of the products shall be offered to the importer subject to any 
precautionary measures judged necessary. 
 
EN 75   EN 5. The customs authorities requesting the veri fication shall be informed of the results 
of this verification as soon as  possible. These results must indicate clearly whether the 
documents are authentic and whether the pr oducts concerned can be considered as 
products originating in the Co mmunity, in Croatia or in on e of the other countries or 
territories referred to in Articles 3 and 4 and fu lfil the other requirements of this Protocol.  
6. If in cases of reasonable doubt there is no re ply within ten months of the date of the 
verification request or if the reply does not contain suffici ent information to determine 
the authenticity of the document in questi on or the real origin of the products, the 
requesting customs authoritie s shall, except in exceptional circumstances, refuse 
entitlement to the preferences. 
Article 34 
Dispute settlement 
Where disputes arise in relation to the veri fication procedures of Article 33 which cannot 
be settled between the customs authoritie s requesting a verification and the customs 
authorities responsible for carry ing out this verification or wh ere they raise a question as 
to the interpretation of this Protocol, they shall be submitted to the Stabilisation and Association Committee. 
In all cases the settlement of disputes betw een the importer and the customs authorities of 
the importing country shall be under the legislation of the said country. 
Article 35 
Penalties 
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a 
document which contains incorrect info rmation for the purpose of obtaining a 
preferential treatment for products. 
Article 36 
Free zones 
1. The Community and Croatia shall take all necessary steps to ensure that products 
traded under cover of a proof of origin which in the course of transport use a free zone 
situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations design ed to prevent their deterioration. 
 
EN 76   EN 2. By means of an exemption to the pr ovisions contained in paragraph 1, when 
products originating in the Comm unity or in Croatia are import ed into a free zone under 
cover of a proof of origin and undergo treatme nt or processing, the authorities concerned 
shall issue a new movement certif icate EUR.1 at the exporter's request, if the treatment or 
processing undergone is in conformity with the provisions of this Protocol. 
 
EN 77   EN TITLE VII 
CEUTA AND MELILLA 
Article 37 
Application of the Protocol 
1. The term "Community" used in Article 2 does not cover Ceuta and Melilla. 
2. Products originating in Croatia, when impor ted into Ceuta or Me lilla, shall enjoy in 
all respects the same customs regime as that which is applied to products originating in the customs territory of the Community under Pr otocol 2 of the Act of Accession of the 
Kingdom of Spain and the Portuguese Republic  to the European Communities. Croatia 
shall grant to imports of products covered by the Agreement and originating in Ceuta and 
Melilla the same customs regime as that wh ich is granted to products imported from and 
originating in the Community. 
3. For the purpose of the application of para graph 2 concerning products originating in 
Ceuta and Melilla, this Protocol shall apply mutatis mutandis  subject to the special 
conditions set out in Article 38. 
Article 38 
Special conditions 
1. Providing they have been transported dire ctly in accordance with the provisions of 
Article 13, the following shall be considered as: 
 (1) products originating in Ceuta and Melilla: (a) products wholly obtaine d in Ceuta and Melilla; 
(b) products obtained in Ceuta and Meli lla in the manufacture of which products 
other than those referred to in (a) are used, provided that: 
(i) the said products have undergone sufficient working or processing within the 
meaning of Article 6; 
or that 
(ii) those products are origina ting in Croatia or in the Co mmunity, provided that they 
have been submitted to working or proces sing which goes beyond the operations referred 
to in Article 7  
 
EN 78   EN  (2) products originating in Croatia: 
(a) products wholly obtained in Croatia; (b) products obtained in Croatia, in the manu facture of which products other than those 
referred to in (a) are used, provided that: 
(i) the said products have undergone suffici ent working or processing within the 
meaning of Article 6; 
 or that (ii) those products are origin ating in Ceuta and Melilla or  in the Community, provided 
that they have been submitted to working or processing which goes beyond the operations referred to in Article 7 
2. Ceuta and Melilla shall be cons idered as a single territory. 
3. The exporter or his authorised representa tive shall enter "Croa tia" and "Ceuta and 
Melilla" in Box 2 of movement  certificates EUR.1 or on invo ice declarations. In addition, 
in the case of products originating in Ceuta and Melilla, this shall be in dicated in Box 4 
of movement certificates EUR .1 or on invoice declarations. 
4. The Spanish customs authorities shall be responsible for the application of this 
Protocol in Ceuta and Melilla. 
 
EN 79   ENTITLE VIII 
FINAL PROVISIONS  
Article 39 
Amendments to the Protocol 
The Stabilisation and Associa tion Council may decide to am end the provisions of this 
Protocol. 
 
EN 80   ENANNEX I 
INTRODUCTORY NOTES TO THE LIST IN ANNEX II 
Note 1: 
The list sets out the condi tions required for all product s to be considered as 
sufficiently worked or processed within th e meaning of Article 6 of the Protocol. 
Note 2: 
2.1. The first two columns in the list de scribe the product obtained. The first 
column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that 
heading or chapter. For each entry in the fi rst two columns, a ru le is specified in 
column 3 or 4. Where, in some cases, the entry in the first column is preceded by an "ex", this signifies that the rules in co lumn 3 or 4 apply only to the part of that 
heading as described in column 2. 
2.2. Where several heading numbers are groupe d together in column 1 or a chapter 
number is given and the description of pr oducts in column 2 is therefore given in 
general terms, the adjacent rules in column 3 or 4 apply to all products which, under 
the Harmonized System, are classified in h eadings of the chapter or in any of the 
headings grouped together in column 1. 
2.3. Where there are different ru les in the list applying to  different products within 
a heading, each indent contains the descrip tion of that part of the heading covered by 
the adjacent rules in column 3 or 4. 
2.4. Where, for an entry in the first two columns, a rule is specified in both 
columns 3 and 4, the exporter may opt, as an al ternative, to apply either the rule set 
out in column 3 or that set out in column 4. If no origin rule is given in column 4, the 
rule set out in column 3 is to be applied. 
Note 3: 
3.1. The provisions of Article 6 of the Protocol, concerni ng products having 
acquired originating status which are used in the manufacture of  other products, shall  
apply, regardless of whether this status ha s been acquired inside the factory where 
these products are used or in anot her factory in a contracting party. 
Example: 
An engine of heading 8407, for which the ru le states that the value of the non-
originating materials which may be incor porated may not exceed 40 % of the ex-
works price, is made from "other all oy steel roughly shaped by forging" of 
heading ex 7224. 
 
EN 81   ENIf this forging has been forged in the Community  from a non-originating ingot, it has 
already acquired originating stat us by virtue of the rule fo r heading ex 7224 in the list. 
The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the sa me factory or in a nother factory in the 
Community. The value of the non-originatin g ingot is thus not taken into account 
when adding up the value of the non-originating materials used. 
3.2. The rule in the list represents the minimum amount of working or processing 
required, and the carrying-out of more workin g or processing also confers originating 
status; conversely, the carry ing-out of less working or processing cannot confer 
originating status. Thus, if a rule provides that non-origin ating material, at a certain 
level of manufacture, may be used, the use of  such material at an earlier stage of 
manufacture is allowed, and the use of su ch material at a later stage is not. 
3.3. Without prejudice to Note 3.2, where a rule uses the expression "Manufacture 
from materials of any heading", then materi als of any heading(s)  (even materials of 
the same description and heading as the pr oduct) may be used, subject, however, to 
any specific limitations which may al so be contained in the rule. 
However, the expression "Manufacture from  materials of any heading, including other 
materials of heading ..." or "Manufacture from materials of any heading, including 
other materials of the same heading as the product" means that materials of any 
heading(s) may be used, except those of th e same description as the product as given 
in column 2 of the list. 
3.4. When a rule in the list specifies th at a product may be manufactured from 
more than one material, this means that one  or more materials may be used. It does 
not require that all be used. 
Example: 
The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used 
and that chemical materials, among other ma terials, may also be used. This does not 
mean that both have to be used; it is po ssible to use one or the other, or both. 
3.5. Where a rule in the list specifies th at a product must be manufactured from a 
particular material, the condition obviously does not prevent the use of other materials 
which, because of their inherent nature, ca nnot satisfy the rule. (See also Note 6.2 
below in relation to textiles). 
Example: 
The rule for prepared foods of heading 1904, which specifically excludes the use of 
cereals and their derivatives,  does not prevent the use of mineral salts, chemicals and 
other additives which are not products from cereals. 
However, this does not apply to pr oducts which, although they cannot be 
manufactured from the particular materials sp ecified in the list, can be produced from 
a material of the same nature at  an earlier stage of manufacture. 
Example: 
 
EN 82   ENIn the case of an article of  apparel of ex Chapter 62 ma de from non-woven materials, 
if the use of only non-originatin g yarn is allowed for this cl ass of article, it is not 
possible to start from non-woven cloth – ev en if non-woven cloths cannot normally be 
made from yarn. In such cases, the starti ng material would normally be at the stage 
before yarn – that is, the fibre stage. 
3.6. Where, in a rule in the list, two pe rcentages are given fo r the maximum value 
of non-originating materials that can be used, then these percentages may not be 
added together. In other words, the ma ximum value of all the non-originating 
materials used may never exceed the highe r of the percentages given. Furthermore, 
the individual percentages must not be exceed ed, in relation to the particular materials 
to which they apply. 
Note 4: 
4.1. The term "natural fibres" is used in the list to refer to fibres other than 
artificial or synthetic fibres. It is restricted to the st ages before spinning takes place, 
including waste, and, unless otherwise spec ified, includes fibres which have been 
carded, combed or otherwise processed, but not spun. 
4.2. The term "natural fibres" includes  horsehair of heading 0503, silk of 
headings 5002 and 5003, as well as wool-fibre s and fine or coarse animal hair of 
headings 5101 to 5105, cotton fibres of h eadings 5201 to 5203, and other vegetable 
fibres of headings 5301 to 5305. 
4.3. The terms "textile pulp", "chemical ma terials" and "paper-making materials" 
are used in the list to describe the material s, not classified in Chapters 50 to 63, which 
can be used to manufacture artificial, synthetic or paper fibres or yarns. 
4.4. The term "man-made staple fibres" is us ed in the list to re fer to synthetic or 
artificial filament tow, staple fibr es or waste, of headings 5501 to 5507. 
Note 5: 
5.1. Where, for a given product in the list,  reference is made to this Note, the 
conditions set out in column 3 shall not be applied to any basic textile materials used 
in the manufacture of this pr oduct and which, taken together, represent 10 % or less of 
the total weight of all the basic textile materials use d. (See also Notes 5.3 and 5.4 
below.) 
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed 
products which have been made from tw o or more basic textile materials. 
The following are the basic textile materials: - silk, - wool, - coarse animal hair, 
 
EN 83   EN- fine animal hair, 
- horsehair, - cotton, - paper-making materials and paper, - flax, - true hemp, - jute and other textile bast fibres, - sisal and other textile fibres of the genus Agave, - coconut, abaca , ramie and ot her vegetable textile fibres, 
- synthetic man-made filaments, - artificial man-made filaments, - current-conducting filaments, - synthetic man-made staple fibres of polypropylene, - synthetic man-made staple fibres of polyester, - synthetic man-made staple fibres of polyamide, - synthetic man-made staple fibres of polyacrylonitrile, - synthetic man-made staple fibres of polyimide, - synthetic man-made staple fibr es of polytetrafluoroethylene, 
- synthetic man-made staple fibres  of poly(phenylene sulphide), 
- synthetic man-made staple fibres of poly(vinyl chloride), - other synthetic man-made staple fibres, - artificial man-made staple fibres of viscose, - other artificial man-made staple fibres, - yarn made of polyurethane segmented with flexible segments of polyether, 
whether or not gimped, 
- yarn made of polyurethane segmented with flexible segments of polyester, 
whether or not gimped, 
 
EN 84   EN- products of heading 5605 (m etallised yarn) incorporati ng 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 ex ceeding 5 mm, sandwiched by means of a 
transparent or coloured adhesive be tween two layers of plastic film, 
- other products of heading 5605. 
Example: 
A yarn, of heading 5205, made from cott on fibres of heading 5203 and synthetic 
staple fibres of heading 5506, is a mixed yarn. Therefore, non-or iginating synthetic 
staple fibres which do not satisfy the or igin-rules (which requi re manufacture from 
chemical materials or textile pulp) may be used, provided that their total weight does 
not exceed 10 % of the weight of the yarn. 
Example: 
A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and 
synthetic yarn of staple fibres of headi ng 5509, is a mixed fabric. Therefore, synthetic 
yarn which does not satisfy the origin -rules (which require manufacture from 
chemical materials or textile pulp), or woo llen yarn which does not satisfy the origin-
rules (which require manufacture from na tural fibres, not carded or combed or 
otherwise prepared for spinning), or a comb ination of the two, may be used, provided 
that their total weight does not exce ed 10 % of the weight of the fabric. 
Example: 
Tufted textile fabric, of heading 5802, ma de from cotton yarn of heading 5205 and 
cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a 
mixed fabric made from yarn s classified in two separate headings, or if the cotton 
yarns used are themselves mixtures. 
Example: 
If the tufted textile fabric concerned had been made from  cotton yarn of heading 5205 
and synthetic fabric of heading 5407, then, obviously, the yarns us ed are two separate 
basic textile materials and the tufted text ile fabric is, accordingly, a mixed product. 
5.3. In the case of products incorporating "yarn made of polyurethane segmented 
with flexible segments of polyether, whether or not gimped", this tolerance is 20 % in respect of this yarn. 
5.4. In the case of products in corporating "strip consisti ng 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 m eans of a transparent or coloured 
adhesive between two layers of plastic film",  this tolerance is 30 % in respect of this 
strip. 
 
EN 85   ENNote 6: 
6.1. Where, in the list, reference is made to this Note, textil e materials (with the 
exception of linings and interlin ings), which do not satisfy the rule set out in the list in 
column 3 for the made-up product concerne d, may be used, provided that they are 
classified in a heading other than that of the product and that their value does not 
exceed 8 % of the ex-works price of the product. 
6.2. Without prejudice to Note 6.3, material s, which are not classified within 
Chapters 50 to 63, may be used freely in the manufacture of textile products, whether 
or not they contain textiles. 
Example: 
If a rule in the list provides that, for a part icular textile item (such as trousers), yarn 
must be used, this does not prevent the us e of metal items, such as buttons, because 
buttons are not classified within Chapte rs 50 to 63. For the same reason, it does not 
prevent the use of slide-fasteners, even  though slide-fasten ers normally contain 
textiles. 
6.3. Where a percentage-rule applies, th e value of materials which are not 
classified within Chapters 50 to 63 must be taken into account when calculating the 
value of the non-originati ng materials incorporated. 
Note 7: 
7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and 
ex 3403, the "specific processes" are the following: 
(a) vacuum-distillation; (b) redistillation by a very thorough fractionation-process; 
(c) cracking; (d) reforming; (e) extraction by means of selective solvents; 
(f) the process comprising all of  the following operations: processing with 
concentrated sulphuric acid, oleum or su lphuric anhydride; ne utralisation with 
alkaline agents; decolourisation and purific ation with naturally-active earth, activated 
earth, activated charcoal or bauxite; 
(g) polymerisation; (h) alkylation; (i) isomerisation. 
 
EN 86   EN7.2. For the purposes of headings 2710, 2711 and 2712, the "specific processes" 
are the following: 
(a) vacuum-distillation; (b) redistillation by a very thorough fractionation-process; 
(c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all of th e following operations: processing with 
concentrated sulphuric acid, oleum or su lphuric anhydride; ne utralisation with 
alkaline agents; decolourisation and purific ation with naturally-active earth, activated 
earth, activated charcoal or bauxite; 
(g) polymerisation; (h) alkylation; (ij) isomerisation; (k) in respect of heavy oils of heading ex 2710 only, desulphurisation with 
hydrogen, resulting in a reduction of at le ast 85 % of the sulphur-content of the 
products processed (ASTM D 1266-59 T method); 
(l) in respect of products of heading 2710 only, deparaffining by a process other 
than filtering; 
(m) in respect of heavy oils of headi ng ex 2710 only, treatment with hydrogen, at a 
pressure of more than 20 bar and a temperat ure of more than 250 °C , with the use of a 
catalyst, other than to effect desulphuri sation, when the hydrogen constitutes an active 
element in a chemical reaction. The furthe r treatment, with hydr ogen, of lubricating 
oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more 
especially, to improve colour or stability  shall not, however, be deemed to be a 
specific process; 
(n) in respect of fuel oils of headi ng ex 2710 only, atmospheric distillation, on 
condition that less than 30 % of these products  distils, by volume, including losses, at 
300 °C, by the ASTM D 86 method; 
(o) in respect of heavy oils other than ga s oils and fuel oils of heading ex 2710 
only, treatment by means of a high-fre quency electrical brush-discharge; 
(p) in respect of crude products (other th an petroleum jelly, ozokerite, lignite wax 
or peat wax, paraffin wax containing by weight less than 0.75 % of oil) of 
heading ex 2712 only, de-oiling by fractional crystallisation. 
 
EN 87   EN7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and 
ex 3403, simple operations, such as cleani ng, decanting, desalting, water-separation, 
filtering, colouring, marking, obtaining a su lphur-content as a result of mixing 
products with different sulphur-contents, or  any combination of these operations or 
like operations, do not confer origin. 
 
EN 88   ENANNEX 2 
LIST OF WORKING OR PROCESSING  REQUIRED TO BE CARRIED OUT 
ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT 
MANUFACTURED CAN OBTAIN ORIGINATING STATUS 
The products mentioned in the list may not be  all covered by the Agreement. It is, 
therefore, necessary to consult th e other parts of the Agreement. 
HS heading Description of product Working or processi ng, carried out on non-originating materials, which 
confers originating status 
(1) (2) (3) or (4) 
Chapter 1 Live animals All the animals of Chapter 1 shall 
be wholly obtained  
Chapter 2 Meat and edible meat offal Manufacture in which all the 
materials of Chapters 1 and 2 used 
are wholly obtained  
Chapter 3 Fish and crustaceans, molluscs 
and other aquatic invertebrates Manufacture in which all the 
materials of Chapter 3 used are 
wholly obtained  
ex Chapter 4 Dairy produce; birds' eggs; 
natural honey; edible products of 
animal origin, not elsewhere 
specified or included; except for: Manufacture in which all the 
materials of Chapter 4 used are 
wholly obtained  
0403 Buttermilk, curdled milk and 
cream, yoghurt, kephir and other fermented or acidified milk and 
cream, whether or not 
concentrated or containing added sugar or other sweetening matter 
or flavoured or containing added 
fruit, nuts or cocoa Manufacture in which: 
- all the materials of Chapter 4 used 
are wholly obtained, 
- all the fruit juic e (except that of 
pineapple, lime or grapefruit) of heading 2009 used is originating, 
and 
- the value of all the materials of 
Chapter 17 used does not exceed 
30 % of the ex-works price of the 
product  
ex Chapter 5 Products of animal origin, not 
elsewhere specified or included; 
except for: Manufacture in which all the 
materials of Chapter 5 used are 
wholly obtained  
ex 0502 Prepared pigs', hogs' or boars' 
bristles and hair Cleaning, disinfecting, sorting and 
straightening of bristles and hair  
Chapter 6 Live trees and other plants; bulbs, 
roots and the like; cut flowers and 
ornamental foliage Manufacture in which: 
- all the materials of Chapter 6 used 
are wholly obtained, and 
- the value of all the materials used 
does not exceed 50 % of the ex-
works price of the product  
Chapter 7 Edible vegetables and certain 
roots and tubers Manufacture in which all the 
materials of Chapter 7 used are wholly obtained  
 
EN 89   EN (1) (2) (3) or (4) 
Chapter 8 Edible fruit and nuts; peel of 
citrus fruits or melons Manufacture in which: 
- all the fruit and nuts used are 
wholly obtained, and 
- the value of all the materials of 
Chapter 17 used does not exceed 30 % of the value of the ex-works 
price of the product  
ex Chapter 9 Coffee, tea, maté and spices; 
except for: Manufacture in which all the 
materials of Chapter 9 used are wholly obtained  
0901 Coffee, whether or not roasted or 
decaffeinated; coffee husks and 
skins; coffee substitutes 
containing coffee in any proportion Manufacture from materials of any 
heading  
0902 Tea, whether or not flavoured Manufacture from materials of any 
heading  
ex 0910 Mixtures of spices Manufacture from materials of any 
heading  
Chapter 10 Cereals Manufacture in which all the 
materials of Chapter 10 used are 
wholly obtained  
ex Chapter 11 Products of the milling industry; 
malt; starches; inulin; wheat 
gluten; except for: Manufacture in which all the 
cereals, edible vegetables, roots and 
tubers of heading 0714 or fruit used are wholly obtained  
ex 1106 Flour, meal and powder of the 
dried, shelled leguminous 
vegetables of heading 0713 Drying and milling of leguminous 
vegetables of heading 0708  
Chapter 12 Oil seeds and oleaginous fruits; 
miscellaneous grains, seeds and 
fruit; industrial or medicinal 
plants; straw and fodder Manufacture in which all the 
materials of Chapter 12 used are 
wholly obtained  
1301 Lac; natural gums, resins, gum-
resins and oleoresins (for 
example, balsams) Manufacture in which the value of 
all the materials of heading 1301 
used does not exceed 50 % of the 
ex-works price of the product  
1302 Vegetable saps and extracts; 
pectic substances, pectinates and pectates; agar-agar and other 
mucilages and thickeners, 
whether or not modified, derived from vegetable products:   
 - Mucilages and thickeners, 
modified, derived from vegetable products Manufacture from non-modified 
mucilages and thickeners  
 - Other Manufacture in which the value of 
all the materials used does not exceed 50 % of the ex-works price of the product  
 
EN 90   EN (1) (2) (3) or (4) 
Chapter 14 Vegetable plaiting materials; 
vegetable products not elsewhere specified or included Manufacture in which all the 
materials of Chapter 14 used are wholly obtained  
ex Chapter 15 Animal or vegetable fats and oils 
and their cleavage products; 
prepared edible fats; animal or vegetable waxes; except for: Manufacture from materials of any 
heading, except that of the product  
1501 Pig fat (including lard) and 
poultry fat, other than that of 
heading 0209 or 1503:   
 - Fats from bones or waste Manufacture from materials of any 
heading, except those of 
heading 0203, 0206 or 0207 or 
bones of heading 0506  
 - Other Manufacture from meat or edible 
offal of swine of heading 0203 
or 0206 or of meat and edible offal of poultry of heading 0207  
1502 Fats of bovine animals, sheep or 
goats, other than those of heading 1503   
 - Fats from bones or waste Manufacture from materials of any 
heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506  
 - Other Manufacture in which all the 
materials of Chapter 2 used are wholly obtained  
1504 Fats and oils and their fractions, 
of fish or marine mammals, whether or not refined, but not 
chemically modified:   
 - Solid fractions  Manufacture from materials of any 
heading, including other materials 
of heading 1504  
 - Other Manufacture in which all the 
materials of Chapters 2 and 3 used 
are wholly obtained  
ex 1505 Refined lanolin Manufacture from crude wool 
grease of heading 1505  
1506 Other animal fats and oils and 
their fractions, whether or not refined, but not chemically 
modified:   
 - Solid fractions Manufacture from materials of any 
heading, including other materials 
of heading 1506  
 - Other Manufacture in which all the 
materials of Chapter 2 used are wholly obtained  
1507 to 1515 Vegetable oils and their 
fractions:   
 
EN 91   EN (1) (2) (3) or (4) 
 - Soya, ground nut, palm, copra, 
palm kernel, babassu, tung and oiticica oil, myrtle wax and 
Japan wax, fractions of jojoba 
oil and oils for technical or industrial uses other than the 
manufacture of foodstuffs for 
human consumption Manufacture from materials of any 
heading, except that of the product  
 - Solid fractions, except for that 
of jojoba oil Manufacture from other materials 
of headings 1507 to 1515  
 - Other Manufacture in which all the 
vegetable materials used are wholly obtained  
1516 Animal or vegetable fats and oils 
and their fractions, partly or 
wholly hydrogenated, inter-esterified, re-esterified or 
elaidinised, whether or not 
refined, but not further prepared Manufacture in which: 
- all the materials of Chapter 2 used 
are wholly obtained, and 
- all the vegetable materials used 
are wholly obtained. However, 
materials of headings 1507, 1508, 1511 and 1513 may be used  
1517 Margarine; edible mixtures or 
preparations of animal or vegetable fats or oils or of 
fractions of different fats or oils 
of this Chapter, other than edible 
fats or oils or their fractions of 
heading 1516  Manufacture in which: 
- all the materials of Chapters 2 
and 4 used are wholly obtained, 
and 
- all the vegetable materials used 
are wholly obtained. However, 
materials of headings 1507, 1508, 
1511 and 1513 may be used  
Chapter 16 Preparations of meat, of fish or of 
crustaceans, molluscs or other 
aquatic invertebrates Manufacture: 
- from animals of Chapter 1, and/or 
- in which all the materials of 
Chapter 3 used are wholly 
obtained  
ex Chapter 17 Sugars a nd sugar confectionery; 
except for: Manufacture from materials of any 
heading, except that of the product  
ex 1701 Cane or beet sugar and 
chemically pure sucrose, in solid form, containing added flavouring or colouring matter  Manufacture in which the value of 
all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  
1702 Other sugars, including 
chemically pure lactose, maltose, glucose and fructose, in solid 
form; sugar syrups not containing 
added flavouring or colouring matter; artificial honey, whether 
or not mixed with natural honey; 
caramel:   
 - Chemically-pure maltose and 
fructose Manufacture from materials of any 
heading, including other materials 
of heading 1702  
 
EN 92   EN (1) (2) (3) or (4) 
 - Other sugars in solid form, 
containing added flavouring or colouring matter Manufacture in which the value of 
all the materials of Chapter 17 used does not exceed 30 % of the ex-
works price of the product  
 - Other Manufacture in which all the 
materials used are originating  
ex 1703 Molasses resulting from the 
extraction or refining of sugar, 
containing added flavouring or colouring matter Manufacture in which the value of 
all the materials of Chapter 17 used 
does not exceed 30 % of the ex-works price of the product  
1704 Sugar confectionery (including 
white chocolate), not containing cocoa Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials of Chapter 17 used does 
not exceed 30 % of the ex-works price of the product  
Chapter 18 Cocoa and cocoa preparations Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials of Chapter 17 used does not exceed 30 % of the ex-works 
price of the product  
1901 Malt extract; food preparations of 
flour, groats, meal, starch or malt 
extract, not containing cocoa or containing less than 40 % by 
weight of cocoa calculated on a 
totally defatted basis, not elsewhere specified or included; 
food preparations of goods of 
headings 0401 to 0404, not containing cocoa or containing 
less than 5 % by weight of cocoa 
calculated on a totally defatted basis, not elsewhere specified or 
included:   
 - Malt extract Manufacture from cereals of 
Chapter 10  
 - Other Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials of Chapter 17 used does 
not exceed 30 % of the ex-works 
price of the product  
 
EN 93   EN (1) (2) (3) or (4) 
1902 Pasta, whether or not cooked or 
stuffed (with meat or other substances) or otherwise 
prepared, such as spaghetti, 
macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; 
couscous, whether or not 
prepared:   
 - Containing 20 % or less by 
weight of meat, meat offal, fish, 
crustaceans or molluscs Manufacture in which all the 
cereals and derivatives (except 
durum wheat and its derivatives) 
used are wholly obtained  
 - Containing more than 20 % by 
weight of meat, meat offal, fish, 
crustaceans or molluscs Manufacture in which: 
- all the cereals and their 
derivatives (except durum wheat 
and its derivatives) used are wholly obtained, and 
- all the materials of Chapters 2 
and 3 used are wholly obtained  
1903 Tapioca and substitutes therefore 
prepared from starch, in the form 
of flakes, grains, pearls, siftings or similar forms Manufacture from materials of any 
heading, except potato starch of 
heading 1108  
1904 Prepared foods obtained by the 
swelling or roasting of cereals or cereal products (for example, 
corn flakes); cer eals (other than 
maize (corn)) in grain form or in the form of flakes or other 
worked grains (except flour, 
groats and meal), pre-cooked or otherwise prepared, not 
elsewhere specified or included Manufacture: 
- from materials of any heading, 
except those of heading 1806, 
- in which all the cereals and flour 
(except durum wheat and Zea 
indurata  maize, and their 
derivatives) used are wholly 
obtained, and 
- in which the value of all the 
materials of Chapter 17 used does 
not exceed 30 % of the ex-works price of the product  
1905 Bread, pastry, cakes, biscuits and 
other bakers' wares, whether or not containing cocoa; communion wafers, empty 
cachets of a kind suitable for 
pharmaceutical use, sealing wafers, rice paper and similar 
products Manufacture from materials of any 
heading, except those of Chapter 11  
ex Chapter 20 Preparations of vegetables, fruit, 
nuts or other parts of plants; 
except for: Manufacture in which all the fruit, 
nuts or vegetables used are wholly 
obtained  
ex 2001 Yams, sweet potatoes and similar 
edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar 
or acetic acid Manufacture from materials of any 
heading, except that of the product  
ex 2004 and 
ex 2005 Potatoes in the form of flour, 
meal or flakes, prepared or 
preserved otherwise than by 
vinegar or acetic acid Manufacture from materials of any 
heading, except that of the product  
 
EN 94   EN (1) (2) (3) or (4) 
2006 Vegetables, fruit, nuts, fruit-peel 
and other parts of plants, preserved by sugar (drained, 
glacé or crystallized) Manufacture in which the value of 
all the materials of Chapter 17 used does not exceed 30 % of the ex-
works price of the product  
2007 Jams, fruit jellies, marmalades, 
fruit or nut purée and fruit or nut pastes, obtained by cooking, 
whether or not containing added 
sugar or other sweetening matter Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials of Chapter 17 used does not exceed 30 % of the ex-works 
price of the product  
ex 2008 - Nuts, not containing added 
sugar or spirits Manufacture in which the value of 
all the originating nuts and oil seeds of headings 0801, 0802 and 1202 
to 1207 used exceeds 60 % of the 
ex-works price of the product  
 - Peanut butter; mixtures based 
on cereals; palm hearts; maize 
(corn) Manufacture from materials of any 
heading, except that of the product  
 - Other except for fruit and nuts 
cooked otherwise than by 
steaming or boiling in water, not containing added sugar, 
frozen Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials of Chapter 17 used does 
not exceed 30 % of the ex-works price of the product  
2009 Fruit juices (including grape 
must) and vegetable juices, unfermented and not containing 
added spirit, whether or not 
containing added sugar or other 
sweetening matter Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials of Chapter 17 used does not exceed 30 % of the ex-works 
price of the product  
ex Chapter 21 Miscellaneous edible 
preparations; except for: Manufacture from materials of any 
heading, except that of the product  
2101 Extracts, essences and 
concentrates, of coffee, tea or 
maté and preparations with a 
basis of these products or with a basis of coffee, tea or maté; 
roasted chicory and other roasted 
coffee substitutes, and extracts, essences and concentrates thereof Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which all the chicory used is 
wholly obtained  
2103 Sauces and preparations therefor; 
mixed condiments and mixed seasonings; mustard flour and 
meal and prepared mustard:   
 - Sauces and preparations 
therefor; mixed condiments and mixed seasonings Manufacture from materials of any 
heading, except that of the product. However, mustard flour or meal or 
prepared mustard may be used  
 
EN 95   EN (1) (2) (3) or (4) 
 - Mustard flour and meal and 
prepared mustard  Manufacture from materials of any 
heading  
ex 2104 Soups and broths and 
preparations therefor  Manufacture from materials of any 
heading, except prepared or 
preserved vegetables of 
headings 2002 to 2005  
2106 Food preparations not elsewhere 
specified or included Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials of Chapter 17 used does 
not exceed 30 % of the ex-works price of the product  
ex Chapter 22 Beverages, spirits and vinegar; 
except for: Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which all the grapes or 
materials derived from grapes 
used are wholly obtained  
2202 Waters, including mineral waters 
and aerated waters, containing 
added sugar or other sweetening 
matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices 
of heading 2009 Manufacture: 
- from materials of any heading, 
except that of the product, 
- in which the value of all the 
materials of Chapter 17 used does not exceed 30 % of the ex-works 
price of the product, and 
- in which all the fruit juice used 
(except that of pineapple, lime or 
grapefruit) is originating  
2207 Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
80 % vol or higher; ethyl alcohol 
and other spirits, denatured, of any strength Manufacture: 
- from materials of any heading, 
except heading 2207 or 2208, and 
- in which all the grapes or 
materials derived from grapes 
used are wholly obtained or, if all 
the other materials used are already originating, arrack may be 
used up to a limit of 5 % by 
volume  
2208 Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
less than 80 % vol; spirits, liqueurs and other spirituous 
beverages Manufacture: 
- from materials of any heading, 
except heading 2207 or 2208, and 
- in which all the grapes or 
materials derived from grapes 
used are wholly obtained or, if all the other materials used are 
already originating, arrack may be 
used up to a limit of 5 % by volume  
 
EN 96   EN (1) (2) (3) or (4) 
ex Chapter 23 Residues and waste from the 
food industries; prepared animal fodder; except for: Manufacture from materials of any 
heading, except that of the product  
ex 2301 Whale meal; flours, meals and 
pellets of fish or of crustaceans, 
molluscs or other aquatic invertebrates, unfit for human 
consumption Manufacture in which all the 
materials of Chapters 2 and 3 used 
are wholly obtained  
ex 2303 Residues from the manufacture 
of starch from maize (excluding 
concentrated steeping liquors), of 
a protein content, calculated on the dry product, exceeding 40 % by weight Manufacture in which all the maize 
used is wholly obtained  
ex 2306 Oil cake and other solid residues 
resulting from the extraction of olive oil, containing more than 
3 % of olive oil Manufacture in which all the olives 
used are wholly obtained  
2309 Preparations of a kind used in 
animal feeding Manufacture in which: 
- all the cereals, sugar or molasses, 
meat or milk used are originating, 
and 
- all the materials of Chapter 3 used 
are wholly obtained  
ex Chapter 24 Tobacco and manufactured 
tobacco substitutes; except for: Manufacture in which all the 
materials of Chapter 24 used are 
wholly obtained  
2402 Cigars, cheroots, cigarillos and 
cigarettes, of tobacco or of 
tobacco substitutes Manufacture in which at least 70 % 
by weight of the unmanufactured 
tobacco or tobacco refuse of heading 2401 used is originating  
ex 2403  Smoking tobacco Manufacture in which at least 70 % 
by weight of the unmanufactured tobacco or tobacco refuse of 
heading 2401 used is originating  
ex Chapter 25 Salt; sulphur; earths and stone; 
plastering materials, lime and 
cement; except for: Manufacture from materials of any 
heading, except that of the product  
ex 2504 Natural crystalline graphite, with 
enriched carbon content, purified 
and ground Enriching of the carbon content, 
purifying and grinding of crude 
crystalline graphite  
ex 2515 Marble, merely cut, by sawing or 
otherwise, into blocks or slabs of 
a rectangular (including square) shape, of a thickness not 
exceeding 25 cm Cutting, by sawing or otherwise, of 
marble (even if already sawn) of a 
thickness exceeding 25 cm  
ex 2516 Granite, porphyry, basalt, 
sandstone and other monumental 
or building stone, merely cut, by 
sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape, of a 
thickness not exceeding 25 cm Cutting, by sawing or otherwise, of 
stone (even if already sawn) of a 
thickness exceeding 25 cm  
 
EN 97   EN (1) (2) (3) or (4) 
ex 2518 Calcined dolomite Ca lcination of dolomite not 
calcined  
ex 2519 Crushed natural magnesium 
carbonate (magnesite), in 
hermetically-sealed containers, 
and magnesium oxide, whether or not pure, other than fused 
magnesia or dead-burned 
(sintered) magnesia Manufacture from materials of any 
heading, except that of the product. 
However, natural magnesium 
carbonate (magnesite) may be used  
ex 2520 Plasters specially prepared for 
dentistry Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price of the product  
ex 2524 Natural asbestos fibres Manufacture from asbestos 
concentrate  
ex 2525 Mica powder Grinding of mica or mica waste  
ex 2530 Earth colours, calcined or 
powdered Calcination or grinding of earth 
colours  
Chapter 26 Ores, slag and ash Manufacture from materials of any 
heading, except that of the product  
ex Chapter 27 Mineral fuels, mineral oils and 
products of their distillation; 
bituminous substances; mineral waxes; except for: Manufacture from materials of any 
heading, except that of the product  
ex 2707 Oils in which the weight of the 
aromatic constituents exceeds 
that of the non-aromatic 
constituents, being oils similar to mineral oils obtained by 
distillation of high temperature 
coal tar, of which more than 65 % by volume distils at a 
temperature of up to 250 °C 
(including mixtures of petroleum spirit and benzole), for use as 
power or heating fuels Operations of refining and/or one 
or more specific process(es) (
4) 
or 
Other operations in which all the 
materials used are classified within 
a heading other than that of the 
product. However, materials of the same heading as the product may 
be used, provided that their total 
value does not exceed 50 % of the ex-works price of the product  
ex 2709 Crude oils obtained from 
bituminous minerals Destructive distillation of 
bituminous materials  
2710 Petroleum oils and oils obtained 
from bituminous materials, other 
than crude; preparations not 
elsewhere specified or included, containing by weight 70 % or 
more of petroleum oils or of oils 
obtained from bituminous materials, these oils being the 
basic constituents of the 
preparations; waste oils Operations of refining and/or one 
or more specific process(es) (
5) 
or 
Other operations in which all the 
materials used are classified within 
a heading other than that of the product. However, materials of the 
same heading as the product may 
be used, provided that their total value does not exceed 50 % of the 
ex-works price of the product  
                                                 
4 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
5 For the special conditions relating to "speci fic processes", see Introductory Note 7.2. 
 
EN 98   EN (1) (2) (3) or (4) 
2711 Petroleum gases and other 
gaseous hydrocarbons Operations of refining and/or one 
or more specific process(es) (6) 
or 
Other operations in which all the 
materials used are classified within 
a heading other than that of the 
product. However, materials of the same heading as the product may 
be used, provided that their total 
value does not exceed 50 % of the ex-works price of the product  
2712 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 Operations of refining and/or one 
or more specific process(es) (
7) 
or 
Other operations in which all the 
materials used are classified within 
a heading other than that of the 
product. However, materials of the same heading as the product may 
be used, provided that their total 
value does not exceed 50 % of the ex-works price of the product  
2713 Petroleum coke, petroleum 
bitumen and other residues of petroleum oils or of oils obtained 
from bituminous materials Operations of refining and/or one 
or more specific process(es) (
8) 
or 
Other operations in which all the 
materials used are classified within a heading other than that of the 
product. However, materials of the 
same heading as the product may be used, provided that their total 
value does not exceed 50 % of the 
ex-works price of the product  
2714 Bitumen and asphalt, natural; 
bituminous or oil shale and tar 
sands; asphaltites and asphaltic rocks Operations of refining and/or one 
or more specific process(es) (
9) 
or 
Other operations in which all the 
materials used are classified within 
a heading other than that of the 
product. However, materials of the same heading as the product may 
be used, provided that their total 
value does not exceed 50 % of the ex-works price of the product  
                                                 
6 For the special conditions relating to "speci fic processes", see Introductory Note 7.2. 
7 For the special conditions relating to "speci fic processes", see Introductory Note 7.2. 
8 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
9 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
 
EN 99   EN (1) (2) (3) or (4) 
2715 Bituminous mixtures based on 
natural asphalt, on natural bitumen, on petroleum bitumen, 
on mineral tar or on mineral tar 
pitch (for example, bituminous mastics, cut-backs) Operations of refining and/or one 
or more specific process(es) (
10) 
or 
Other operations in which all the 
materials used are classified within a heading other than that of the 
product. However, materials of the 
same heading as the product may be used, provided that their total 
value does not exceed 50 % of the 
ex-works price of the product  
ex Chapter 28 Inorganic chemicals; organic or 
inorganic compounds of precious metals, of rare-earth metals, of 
radioactive elements or of 
isotopes; except for: Manufacture from materials of any 
heading, except that of the product. However, materials of the same 
heading as the product may be 
used, provided that their total value does not exceed 20 % 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 
ex 2805 "Mischmetall" Manufacture by electrolytic or 
thermal treatment in which the value of all the materials used does 
not exceed 50 % of the ex-works 
price of the product  
ex 2811 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of 
the product 
ex 2833 Aluminium sulphate Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price of the product  
ex 2840 Sodium perborate Manufacture from disodium 
tetraborate pentahydrate Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price of 
the product 
ex 2852 Mercury compounds of saturated 
acyclic monocarboxylic acids 
and their anhydrides, halides, 
peroxides and peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated derivatives  
  Manufacture from materials of any 
heading. However, the value of all 
the materials of headings 2852, 
2915 and 2916 used shall not exceed 20 % 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 
 
 Mercury compounds Internal 
ethers and their halogenated, sulphonated, nitrated or 
nitrosated derivatives 
  Manufacture from materials of any 
heading. However, the value of all the materials of heading 2909 used 
shall not exceed 20 % 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 
 
                                                 
10 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
 
EN 100   EN (1) (2) (3) or (4) 
 Mercury compounds of 
heterocyclic compounds with nitrogen hetero-atom(s) only 
[2933] 
 Manufacture from materials of any 
heading. However, the value of all the materials of headings 
2852, 2932 and 2933 used shall not 
exceed 20 % 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 
 
 Mercury compounds of nucleic 
acids and their salts, whether or not chemically defined; other 
heterocyclic compounds 
 Manufacture from materials of any 
heading. However, the value of all the materials of headings 2852, 
2932, 2933 and 2934 used shall not 
exceed 20 % 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 
 
 Mercury compounds of 
naphthenic acids, their water-insoluble salts and their esters 
 Manufacture from materials of any 
heading, except that of the product. However, materials of the same 
heading as the product may be 
used, provided that their total value does not exceed 20 % 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 
 Other mercury compounds of 
prepared binders for foundry 
moulds or cores; chemical products and preparations of the 
chemical or allied industries 
(including those consisting of mixtures of natural products), not 
elsewhere specified or included 
 Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price of the product  
ex Chapter 29 Organic chemicals; except for: Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading as the product may be 
used, provided that their total value 
does not exceed 20 % 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 
ex 2901 Acyclic hydrocarbons for use as 
power or heating fuels Operations of refining and/or one 
or more specific process(es) (11) 
or  
  Other operations in which all the 
materials used are classified within 
a heading other than that of the 
product. However, materials of the same heading as the product may 
be used, provided that their total 
value does not exceed 50 % of the ex-works price of the product  
                                                 
11 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
 
EN 101   EN (1) (2) (3) or (4) 
ex 2902 Cyclanes and cyclenes (other 
than azulenes), be nzene, toluene, 
xylenes, for use as power or 
heating fuels Operations of refining and/or one 
or more specific process(es) (12) 
or 
Other operations in which all the 
materials used are classified within a heading other than that of the 
product. However, materials of the 
same heading as the product may be used, provided that their total 
value does not exceed 50 % of the 
ex-works price of the product  
ex 2905 Metal alcoholates of alcohols of 
this heading and of ethanol Manufacture from materials of any 
heading, including other materials of heading 2905. However, metal 
alcoholates of this heading may be 
used, provided that their total value does not exceed 20 % 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 
2915 Saturated acyclic 
monocarboxylic acids and their 
anhydrides, halides, peroxides 
and peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated derivatives Manufacture from materials of any 
heading. However, the value of all 
the materials of headings 2915 
and 2916 used shall not exceed 20 % 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 
ex 2932 - Internal ethers and their 
halogenated, sulphonated, 
nitrated or nitrosated 
derivatives Manufacture from materials of any 
heading. However, the value of all 
the materials of heading 2909 used 
shall not exceed 20 % 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 
 - Cyclic acetals and internal 
hemiacetals and their halogenated, sulphonated, 
nitrated or nitrosated 
derivatives Manufacture from materials of any 
heading Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price of 
the product 
2933 Heterocyclic compounds with 
nitrogen hetero-atom(s) only Manufacture from materials of any 
heading. However, the value of all 
the materials of headings 2932 and 2933 used shall not exceed 20 % 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 
2934 Nucleic acids and their salts, 
whether or not chemically 
defined; other heterocyclic 
compounds Manufacture from materials of any 
heading. However, the value of all 
the materials of headings 2932, 
2933 and 2934 used shall not exceed 20 % 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 
ex 2939 Concentrates of poppy straw 
containing not less than 50 % by 
weight of alkaloids Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price 
of the product  
                                                 
12 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
 
EN 102   EN (1) (2) (3) or (4) 
ex Chapter 30 Pharmaceutical products; except 
for: Manufacture from materials of any 
heading, except that of the product. However, materials of the same 
heading as the product may be 
used, provided that their total value does not exceed 20 % of the ex-
works price of the product  
3002 Human blood; animal blood 
prepared for therapeutic, prophylactic or diagnostic uses; 
antisera and other blood fractions 
and modified immunological products, whether or not obtained by means of biotechnological 
processes; vaccines, toxins, 
cultures of micro-organisms (excluding yeasts) and similar 
products:   
 - Products consisting of two or 
more constituents which have 
been mixed together for 
therapeutic or prophylactic uses or unmixed products for these 
uses, put up in measured doses 
or in forms or packings for retail sale Manufacture from materials of any 
heading, including other materials 
of heading 3002. However, 
materials of the same description as the product may be used, provided 
that their total value does not 
exceed 20 % of the ex-works price of the product  
 - Other   
 -- Human blood Manufacture from materials of any 
heading, including other materials 
of heading 3002. However, 
materials of the same description as the product may be used, provided 
that their total value does not 
exceed 20 % of the ex-works price of the product  
 -- Animal blood prepared for 
therapeutic or prophylactic uses Manufacture from materials of any 
heading, including other materials of heading 3002. However, materials of the same description as 
the product may be used, provided 
that their total value does not exceed 20 % of the ex-works price 
of the product  
 -- Blood fractions other than 
antisera, haemoglobin, blood 
globulins and serum globulins Manufacture from materials of any 
heading, including other materials 
of heading 3002. However, 
materials of the same description as the product may be used, provided 
that their total value does not 
exceed 20 % of the ex-works price of the product  
 -- Haemoglobin, blood 
globulins and serum globulins Manufacture from materials of any 
heading, including other materials of heading 3002. However, 
materials of the same description as 
the product may be used, provided that their total value does not 
exceed 20 % of the ex-works price 
of the product  
 
EN 103   EN (1) (2) (3) or (4) 
 -- Other Manufacture from materials of any 
heading, including other materials of heading 3002. However, 
materials of the same description as 
the product may be used, provided that their total value does not 
exceed 20 % of the ex-works price 
of the product  
3003 and 3004 Medicaments (excluding goods 
of heading 3002, 3005 or 3006):   
 - Obtained from amikacin of 
heading 2941 Manufacture from materials of any 
heading, except that of the product. However, materials of headings 3003 and 3004 may be 
used, provided that their total value 
does not exceed 20 % of the ex-works price of the product  
 - Other Manufacture: 
- from materials of any heading, 
except that of the product. 
However, materials of 
headings 3003 and 3004 may be used, provided that their total 
value does not exceed 20 % of the 
ex-works price of the product, and 
- in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the 
product  
ex 3006 - Waste pharmaceuticals 
specified in note 4(k) to this 
Chapter The origin of the product in its 
original classification shall be 
retained 
  
 - Sterile surgical or dental 
adhesion barriers, whether or not 
absorbable: 
   
 - made of plastics  
 Manufacture in which the value of 
all the materials of Chapter 39 used 
does not exceed 20 % of the ex-works price of the product 
(5)  
 - made of fabrics 
 Manufacture from (7): 
– natural fibres – man-made staple fibres, not 
carded or combed or otherwise 
processed for spinning, 
or 
– chemical materials or textile pulp Manufacture in which the value of 
all the materials used does not 
exceed 25 % of the ex-works price of 
the product  
 
EN 104   EN (1) (2) (3) or (4) 
 - Appliances identifiable for 
ostomy use 
 Manufacture in which the value of 
all the materials used does not exceed 50 % of the ex-works price 
of the product  
ex Chapter 31 Fertilizers; except for:  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading as the product may be 
used, provided that their total value 
does not exceed 20 % 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 
ex 3105 Mineral or chemical fertilizers 
containing two or three of the 
fertilizing elements nitrogen, 
phosphorous and potassium; other fertilizers; goods of this 
chapter, in tablets or similar 
forms or in packages of a gross weight not exceeding 10 kg, 
except for: 
- sodium nitrate - calcium cyanamide 
- potassium sulphate 
- magnesium potassium sulphate Manufacture: 
- from materials of any heading, 
except that of the product. 
However, materials of the same heading as the product may be 
used, provided that their total 
value does not exceed 20 % of the ex-works price of the product, 
and 
- in which the value of all the 
materials used does not exceed 
50 % 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 
ex Chapter 32 Tanning or dyeing extracts; 
tannins and their derivatives; 
dyes, pigments and other 
colouring matter; paints and varnishes; putty and other 
mastics; inks; except for: Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same 
heading as the product may be used, provided that their total value 
does not exceed 20 % 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 
ex 3201 Tannins and their salts, ethers, 
esters and other derivatives Manufacture from tanning extracts 
of vegetable origin Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of 
the product 
3205 Colour lakes; preparations as 
specified in note 3 to this chapter 
based on colour lakes (13) Manufacture from materials of any 
heading, except headings 3203, 
3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does 
not exceed 20 % 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 
ex Chapter 33 Essential oils and resinoids; 
perfumery, cosmetic or toilet 
preparations; except for: Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading as the product may be 
used, provided that their total value 
does not exceed 20 % 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 
                                                 
13 Note 3 to Chapter 32 says that these preparations ar e those of a kind used for colouring any material or 
used as ingredients in the manufacture of colouring prep arations, provided that th ey are not classified in 
another heading in Chapter 32. 
 
EN 105   EN (1) (2) (3) or (4) 
3301 Essential oils (terpeneless or not), 
including concretes and absolutes; resinoids; extracted 
oleoresins; concentrates of 
essential oils in fats, in fixed oils, in waxes or the like, obtained by 
enfleurage or maceration; 
terpenic by-products of the deterpenation of essential oils; 
aqueous distillates and aqueous 
solutions of essential oils Manufacture from materials of any 
heading, including materials of a different "group" (
14) in this 
heading. However, materials of the 
same group as the product may be used, provided that their total value 
does not exceed 20 % 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 
ex Chapter 34 Soap, organic surface-active 
agents, washing preparations, lubricating preparations, artificial 
waxes, prepared waxes, polishing 
or scouring preparations, candles and similar articles, modelling 
pastes, "dental waxes" and dental 
preparations with a basis of plaster; except for: Manufacture from materials of any 
heading, except that of the product. However, materials of the same 
heading as the product may be 
used, provided that their total value does not exceed 20 % 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 
ex 3403 Lubricating preparations 
containing less than 70 % by 
weight of petroleum oils or oils obtained from bituminous minerals Operations of refining and/or one 
or more specific process(es) (
15) 
or 
Other operations in which all the 
materials used are classified within 
a heading other than that of the 
product. However, materials of the same heading as the product may 
be used, provided that their total 
value does not exceed 50 % of the ex-works price of the product  
3404 Artificial waxes and prepared 
waxes:   
 - With a basis of paraffin, 
petroleum waxes, waxes 
obtained from bituminous minerals, slack wax or scale 
wax Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading as the product may be 
used, provided that their total value 
does not exceed 50 % of the ex-works price of the product  
 - Other Manufacture from materials of any 
heading, except: 
- hydrogenated oils having the 
character of waxes of 
heading 1516, Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price of 
the product 
  - fatty acids not chemically defined 
or industrial fatty alcohols having 
the character of waxes of heading 3823, and  
  - materials of heading 3404  
                                                 
14 A "group" is regarded as any part of the heading separated from the rest by a semicolon. 
15 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 
 
EN 106   EN (1) (2) (3) or (4) 
  However, these materials may be 
used, provided that their total value does not exceed 20 % of the ex-
works price of the product  
ex Chapter 35 Albuminoidal substances; 
modified starches; glues; enzymes; except for: Manufacture from materials of any 
heading, except that of the product. However, materials of the same 
heading as the product may be 
used, provided that their total value does not exceed 20 % 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 
3505 Dextrins and other modified 
starches (for example, 
pregelatinised or esterified starches); glues based on 
starches, or on dextrins or other 
modified starches:   
 - Starch ethers and esters Manufacture from materials of any 
heading, including other materials 
of heading 3505 Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product 
 - Other Manufacture from materials of any 
heading, except those of heading 1108 Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price of the product 
ex 3507 Prepared enzymes not elsewhere 
specified or included Manufacture in which the value of 
all the materials used does not exceed 50 % of the ex-works price 
of the product  
Chapter 36 Explosives; pyrotechnic 
products; matches; pyrophoric 
alloys; certain combustible 
preparations Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same 
heading as the product may be used, provided that their total value 
does not exceed 20 % 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 
ex Chapter 37 Photographic or cinematographic 
goods; except for: Manufacture from materials of any 
heading, except that of the product. However, materials of the same 
heading as the product may be 
used, provided that their total value does not exceed 20 % 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 
3701 Photographic plates and film in 
the flat, sensitised, unexposed, of any material other than paper, 
paperboard or textiles; instant 
print film in the flat, sensitised, unexposed, whether or not in packs:   
 - Instant print film for colour 
photography, in packs Manufacture from materials of any 
heading, except those of headings 3701 and 3702. However, 
materials of heading 3702 may be 
used, provided that their total value does not exceed 30 % 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 
 
EN 107   EN (1) (2) (3) or (4) 
 - Other Manufacture from materials of any 
heading, except those of headings 3701 and 3702. However, 
materials of headings 3701 
and 3702 may be used, provided that their total value does not 
exceed 20 % 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 
3702 Photographic film in rolls, 
sensitised, unexposed, of any 
material other than paper, 
paperboard or textiles; instant print film in rolls, sensitised, unexposed Manufacture from materials of any 
heading, except those of 
headings 3701 and 3702 Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of 
the product 
3704 Photographic plates, film paper, 
paperboard and textiles, exposed but not developed Manufacture from materials of any 
heading, except those of headings 3701 to 3704 Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price of 
the product 
ex Chapter 38 Miscellaneous chemical 
products; except for: Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same 
heading as the product may be used, provided that their total value 
does not exceed 20 % 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 
ex 3801 - Colloidal graphite in 
suspension in oil and semi-colloidal graphite; 
carbonaceous pastes for 
electrodes Manufacture in which the value of 
all the materials used does not exceed 50 % of the ex-works price 
of the product  
 - Graphite in paste form, being a 
mixture of more than 30 % by 
weight of graphite with mineral oils Manufacture in which the value of 
all the materials of heading 3403 
used does not exceed 20 % 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 
ex 3803 Refined tall oil Refining of crude ta ll oil Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price of 
the product 
ex 3805 Spirits of sulphate turpentine, 
purified Purification by distillation or 
refining of raw spirits of sulphate 
turpentine Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of 
the product 
ex 3806 Ester gums Manufacture from resin acids Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product 
ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price of the product 
 
EN 108   EN (1) (2) (3) or (4) 
3808 Insecticides, rodenticides, 
fungicides, herbicides, anti-sprouting products and plant-
growth regulators, disinfectants 
and similar products, put up in forms or packings for retail sale 
or as preparations or articles (for 
example, sulphur-treated bands, wicks and candles, and fly-
papers) Manufacture in which the value of 
all the materials used does not exceed 50 % of the ex-works price 
of the products  
3809 Finishing agents, dye carriers to 
accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, 
dressings and mordants), of a 
kind used in the textile, paper, leather or like industries, not 
elsewhere specified or included Manufacture in which the value of 
all the materials used does not exceed 50 % of the ex-works price of the products  
3810 Pickling preparations for metal 
surfaces; fluxes and other 
auxiliary preparations for 
soldering, brazing or welding; soldering, brazing or welding 
powders and pastes consisting of 
metal and other materials; preparations of a kind used as 
cores or coatin gs for welding 
electrodes or rods Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price 
of the products  
3811 Anti-knock preparations, 
oxidation inhibitors, gum 
inhibitors, viscosity improvers, anti-corrosive preparations and 
other prepared additives, for 
mineral oils (including gasoline) or for other liquids used for the 
same purposes as mineral oils:   
 - Prepared additives for 
lubricating oil, containing petroleum oils or oils obtained 
from bituminous minerals Manufacture in which the value of 
all the materials of heading 3811 used does not exceed 50 % of the 
ex-works price of the product  
 - Other Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price 
of the product  
3812 Prepared rubbe r accelerators; 
compound plasticisers for rubber 
or plastics, not elsewhere specified or included; anti-
oxidizing preparations and other 
compound stabilizers for rubber or plastics Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price of the product  
3813  Preparations and charges for fire-
extinguishers; charged fire-extinguishing grenades Manufacture in which the value of 
all the materials used does not exceed 50 % of the ex-works price 
of the product  
3814 Organic composite solvents and 
thinners, not elsewhere specified 
or included; prepared paint or 
varnish removers Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price 
of the product  
 
EN 109   EN (1) (2) (3) or (4) 
3818 Chemical elements doped for use 
in electronics, in the form of discs, wafers or similar forms; 
chemical compounds doped for 
use in electronics Manufacture in which the value of 
all the materials used does not exceed 50 % of the ex-works price 
of the product  
3819 Hydraulic brake fluids and other 
prepared liquids for hydraulic 
transmission, not containing or 
containing less than 70 % by weight of petroleum oils or oils 
obtained from bituminous 
minerals Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price 
of the product  
3820 Anti-freezing preparations and 
prepared de-icing fluids Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price 
of the product  
Ex 3821 Prepared culture media for 
maintenance of micro-organisms 
(including viruses and the like) or of plant, human or animal cells 
 Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price of the product  
3822 Diagnostic or laboratory reagents 
on a backing, prepared diagnostic 
or laboratory reagents whether or 
not on a backing, other than those of heading 3002 or 3006; 
certified reference materials Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price 
of the product  
3823 Industrial monocarboxylic fatty 
acids; acid oils from refining; 
industrial fatty alcohols:   
 - Industrial monocarboxylic fatty 
acids, acid oils from refining Manufacture from materials of any 
heading, except that of the product  
 - Industrial fatty alcohols Manufacture from materials of any 
heading, including other materials of heading 3823  
3824 Prepared binders for foundry 
moulds or cores; chemical products and preparations of the chemical or allied industries 
(including those consisting of 
mixtures of natural products), not elsewhere specified or included:   
 - The following of this heading: 
 -- Prepared binders for foundry 
moulds or cores based on 
natural resinous products 
-- Naphthenic acids, their water-
insoluble salts and their esters 
-- Sorbitol other than that of 
heading 2905 Manufacture from materials of any 
heading, except that of the product. However, materials of the same 
heading as the product may be 
used, provided that their total value does not exceed 20 % 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 
 
EN 110   EN (1) (2) (3) or (4) 
 -- Petroleum sulphonates, 
excluding petroleum sulphonates of alkali metals, 
of ammonium or of 
ethanolamines; thiophenated sulphonic acids of oils 
obtained from bituminous 
minerals, and their salts 
-- Ion exchangers 
-- Getters for vacuum tubes   
 -- Alkaline iron oxide for the 
purification of gas 
-- Ammoniacal gas liquors and 
spent oxide produced in coal 
gas purification 
-- Sulphonaphthenic acids, their 
water-insoluble salts and their 
esters 
-- Fusel oil and Dippel's oil -- Mixtures of salts having 
different anions 
-- Copying pastes with a basis 
of gelatin, whether or not on a 
paper or textile backing   
 - Other Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price 
of the product  
3901 to 3915 Plastics in primary forms, waste, 
parings and scrap, of plastic; 
except for head ings ex 3907 
and 3912 for which the rules are 
set out below:   
 - Addition homopolymerisation 
products in which a single 
monomer contributes more than 99 % by weight to the total 
polymer content Manufacture in which: 
- the value of all the materials used 
does not exceed 50 % of the ex-works price of the product, and 
- within the above limit, the value 
of all the materials of Chapter 39 used does not exceed 20 % of the 
ex-works price of the product (
16) Manufacture in which the value of 
all the materials used does not 
exceed 25 % of the ex-works price of the product 
                                                 
16 In the case of the products compos ed of materials classified within both headings 3901 to 3906, on the 
one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that 
group of materials which predominates by weight in the product. 
 
EN 111   EN (1) (2) (3) or (4) 
 - Other Manufacture in which the value of 
all the materials of Chapter 39 used does not exceed 20 % of the ex-
works price of the product (
17) Manufacture in which the value of 
all the materials used does not exceed 25 % of the ex-works price of 
the product 
ex 3907 - Copolymer, made from 
polycarbonate and acrylonitrile-butadiene-styrene copolymer 
(ABS) Manufacture from materials of any 
heading, except that of the product. However, materials of the same 
heading as the product may be 
used, provided that their total value does not exceed 50 % of the ex-
works price of the product (
18)  
 - Polyester  Manufacture in which the value of 
all the materials of Chapter 39 used does not exceed 20 % of the ex-
works price of the product and/or 
manufacture from polycarbonate of tetrabromo-(bisphenol A)  
3912 Cellulose and its chemical 
derivatives, not elsewhere specified or included, in primary 
forms Manufacture in which the value of 
all the materials of the same heading as the product used does 
not exceed 20 % of the ex-works 
price of the product  
3916 to 3921 Semi-manufactures and articles 
of plastics; except for headings 
ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are 
set out below:   
 - Flat products, further worked 
than only surface- worked or cut 
into forms other than 
rectangular (including square); other products, further worked 
than only surface-worked Manufacture in which the value of 
all the materials of Chapter 39 used 
does not exceed 50 % of the ex-
works price of the product Manufacture in which the value of 
all the materials used does not 
exceed 25 % of the ex-works price of 
the product 
 - Other:   
 -- Addition homopolymerisation 
products in which a single 
monomer contributes more than 99 % by weight to the total polymer content Manufacture in which: 
- the value of all the materials used 
does not exceed 50 % of the ex-works price of the product, and 
- within the above limit, the value 
of all the materials of Chapter 39 
used does not exceed 20 % of the ex-works price of the product (
19) Manufacture in which the value of 
all the materials used does not 
exceed 25 % of the ex-works price of the product 
                                                 
17 In the case of the products compos ed of materials classified within both headings 3901 to 3906, on the 
one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that 
group of materials which predominates by weight in the product. 
18 In the case of the products compos ed of materials classified within both headings 3901 to 3906, on the 
one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that 
group of materials which predominates by weight in the product. 
19 In the case of the products compos ed of materials classified within both headings 3901 to 3906, on the 
one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that 
group of materials which predominates by weight in the product. 
 
EN 112   EN (1) (2) (3) or (4) 
 -- Other Manufacture in which the value of 
all the materials of Chapter 39 used does not exceed 20 % of the ex-
works price of the product (
20) Manufacture in which the value of 
all the materials used does not exceed 25 % of the ex-works price of 
the product 
ex 3916 and 
ex 3917 Profile shapes and tubes Manufacture in which: 
- the value of all the materials used 
does not exceed 50 % of the ex-
works price of the product, and 
- within the above limit, the value 
of all the materials of the same 
heading as the product used does 
not exceed 20 % of the ex-works price of the product Manufacture in which the value of 
all the materials used does not exceed 25 % of the ex-works price of 
the product 
ex 3920 - Ionomer sheet or film Manufacture from a thermoplastic 
partial salt which is a copolymer of 
ethylene and metacrylic acid partly neutralised with metal ions, mainly 
zinc and sodium Manufacture in which the value of 
all the materials used does not 
exceed 25 % of the ex-works price of the product 
 - Sheets of regenerated cellulose, 
polyamides or polyethylene Manufacture in which the value of 
all the materials of the same 
heading as the product used does 
not exceed 20 % of the ex-works price of the product  
ex 3921 Foils of plastic, metallised Manufacture from highly-
transparent polyest er-foils with a 
thickness of less than 23 micron (21) Manufacture in which the value of 
all the materials used does not exceed 25 % of the ex-works price of 
the product 
3922 to 3926 Articles of plastics Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price 
of the product  
ex Chapter 40 Rubber and articles thereof; 
except for: Manufacture from materials of any 
heading, except that of the product  
ex 4001 Laminated slabs of crepe rubber 
for shoes Lamination of sheets of natural 
rubber  
4005 Compounded rubber, 
unvulcanised, in primary forms 
or in plates, sheets or strip Manufacture in which the value of 
all the materials used, except 
natural rubber, does not exceed 
50 % of the ex-works price of the product  
4012 Retreaded or used pneumatic 
tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, 
of rubber:   
 - Retreaded pneumatic, solid or 
cushion tyres, of rubber Retreading of used tyres  
                                                 
20 In the case of the products compos ed of materials classified within both headings 3901 to 3906, on the 
one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. 
21 The following foils shall be considered as highly transparent: foils, the optical dimming of which, 
measured according to ASTM-D 10 03-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %. 
 
EN 113   EN (1) (2) (3) or (4) 
 - Other Manufacture from materials of any 
heading, except those of headings 4011 and 4012  
ex 4017 Articles of hard rubber Manufacture from hard rubber  
ex Chapter 41 Raw hides and skins (other than 
furskins) and leather; except for: Manufacture from materials of any 
heading, except that of the product  
ex 4102 Raw skins of sheep or lambs, 
without wool on Removal of wool from sheep or 
lamb skins, with wool on  
4104 to 4106 Tanned or crust hides and skins, 
without wool or hair on, whether 
or not split, but not further prepared Retanning of tanned leather 
Or 
Manufacture from materials of any 
heading, except that of the product  
4107, 4112 and 
4113 Leather further prepared after 
tanning or crusting, including parchment-dressed leather, 
without wool or hair on, whether 
or not split, other than leather of heading 4114 Manufacture from materials of any 
heading, except headings 4104 to 4113  
    
ex 4114 Patent leather and patent 
laminated leather; metallised 
leather Manufacture from materials of 
headings 4104 to 4106, 4107, 4112 
or 4113, provided that their total 
value does not exceed 50 % of the ex-works price of the product  
Chapter 42 Articles of leather; saddlery and 
harness; travel goods, handbags 
and similar containers; articles of animal gut (other than silk worm 
gut) Manufacture from materials of any 
heading, except that of the product  
ex Chapter 43 Furskins  and artificial fur; 
manufactures thereof; except for: Manufacture from materials of any 
heading, except that of the product  
ex 4302 Tanned or dressed furskins, 
assembled:   
 - Plates, crosses and similar 
forms Bleaching or dyeing, in addition to 
cutting and assembly of non-
assembled tanned or dressed furskins  
 - Other Manufacture from non-assembled, 
tanned or dressed furskins  
4303 Articles of apparel, clothing 
accessories and other articles of 
furskin Manufacture from non-assembled 
tanned or dressed furskins of 
heading 4302  
ex Chapter 44 Wood and articles of wood; 
wood charcoal; except for: Manufacture from materials of any 
heading, except that of the product  
ex 4403 Wood roughly squared Manufacture from wood in the 
rough, whether or not stripped of its 
bark or merely roughed down  
 
EN 114   EN (1) (2) (3) or (4) 
ex 4407 Wood sawn or chipped 
lengthwise, sliced or peeled, of a thickness exceeding 6 mm, 
planed, sanded or end-jointed Planing, sanding or end-jointing  
ex 4408 Sheets for veneering (including 
those obtained by slicing laminated wood) and for 
plywood, of a thickness not 
exceeding 6 mm, spliced, and other wood sawn lengthwise, 
sliced or peeled of a thickness 
not exceeding 6 mm, planed, sanded or end-jointed Splicing, planing, sanding or end-
jointing  
ex 4409 Wood continuously shaped along 
any of its edges, ends or faces, 
whether or not planed, sanded or end-jointed:   
 - Sanded or end-jointed Sanding or end-jointing  
 - Beadings and mouldings Beading or moulding  
ex 4410 to 
ex 4413 Beadings and mouldings, 
including moulded skirting and 
other moulded boards Beading or moulding  
ex 4415 Packing cases, boxes, crates, 
drums and similar packings, of 
wood Manufacture from boards not cut to 
size  
ex 4416 Casks, barrels, vats, tubs and 
other coopers' products and parts 
thereof, of wood Manufacture from riven staves, not 
further worked than sawn on the 
two principal surfaces  
ex 4418 - Builders' joinery and carpentry 
of wood Manufacture from materials of any 
heading, except that of the product. 
However, cellular wood panels, shingles and shakes may be used  
 - Beadings and mouldings Beading or moulding  
ex 4421 Match splints; wooden pegs or 
pins for footwear Manufacture from wood of any 
heading, except drawn wood of 
heading 4409  
ex Chapter 45 Cork and articles of cork; except 
for: Manufacture from materials of any 
heading, except that of the product  
4503 Articles of natural cork Manufacture from cork of 
heading 4501  
Chapter 46 Manufactures of straw, of esparto 
or of other plaiting materials; basketware and wickerwork Manufacture from materials of any 
heading, except that of the product  
Chapter 47 Pulp of wood or of other fibrous 
cellulosic material; recovered 
(waste and scrap) paper or 
paperboard Manufacture from materials of any 
heading, except that of the product  
ex Chapter 48 Paper and paperboard; articles of 
paper pulp, of paper or of paperboard; except for: Manufacture from materials of any 
heading, except that of the product  
 
EN 115   EN (1) (2) (3) or (4) 
ex 4811 Paper and paperboard, ruled, 
lined or squared only Manufacture from paper-making 
materials of Chapter 47  
4816 Carbon paper, self-copy paper 
and other copying or transfer 
papers (other than those of 
heading 4809), duplicator stencils and offset plates, of 
paper, whether or not put up in 
boxes Manufacture from paper-making 
materials of Chapter 47  
4817 Envelopes, letter cards, plain 
postcards and correspondence 
cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper 
or paperboard, containing an 
assortment of paper stationery Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of the 
product  
ex 4818 Toilet paper Manufacture from paper-making 
materials of Chapter 47  
ex 4819 Cartons, boxes, cases, bags and 
other packing containers, of 
paper, paperboard, cellulose 
wadding or webs of cellulose fibres Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of the 
product  
ex 4820 Letter pads Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price of the product  
ex 4823 Other paper, paperboard, 
cellulose wadding and webs of cellulose fibres, cut to size or 
shape Manufacture from paper-making 
materials of Chapter 47  
ex Chapter 49 Printed books, newspapers, 
pictures and other products of the 
printing industry; manuscripts, 
typescripts and plans; except for: Manufacture from materials of any 
heading, except that of the product  
4909 Printed or illustrated postcards; 
printed cards bearing personal greetings, messages or 
announcements, whether or not 
illustrated, with or without envelopes or trimmings Manufacture from materials of any 
heading, except those of headings 4909 and 4911  
4910 Calendars of any kind, printed, 
including calendar blocks:   
 
EN 116   EN (1) (2) (3) or (4) 
 - Calendars of the "perpetual" 
type or with replaceable blocks mounted on bases other than 
paper or paperboard Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the 
product  
 - Other Manufacture from materials of any 
heading, except those of headings 4909 and 4911  
ex Chapter 50 Silk; except for: Ma nufacture from materials of any 
heading, except that of the product  
ex 5003 Silk waste (including cocoons 
unsuitable for reeling, yarn waste and garnetted stock), carded or 
combed Carding or combing of silk waste  
5004 to ex 5006 Silk yarn and yarn spun from silk 
waste Manufacture from (22): 
- raw silk or silk waste, carded or 
combed or otherwise prepared for 
spinning, 
- other natural fibres, not carded or 
combed or otherwise prepared for 
spinning, 
- chemical materials or textile pulp, 
or 
- paper-making materials  
5007 Woven fabrics of silk or of silk 
waste:   
 - Incorporating rubber thread Manufacture from single yarn (23)  
 - Other Manufacture from (24):  
                                                 
22 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
23 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
24 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 
EN 117   EN (1) (2) (3) or (4) 
  - coir yarn, 
- natural fibres, - man-made staple fibres, not 
carded or combed or otherwise 
prepared for spinning, 
- chemical materials or textile pulp, 
or  
- paper or  
  Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink 
resistance processing, permanent 
finishing, decatising, impregnating, mending and burling), provided 
that the value of the unprinted 
fabric used does not exceed 47.5 % of the ex-works price of the product  
ex Chapter 51 Wool, fine or coarse animal hair; 
horsehair yarn and woven fabric; except for: Manufacture from materials of any 
heading, except that of the product  
5106 to 5110 Yarn of wool, of fine or coarse 
animal hair or of horsehair Manufacture from (25): 
- raw silk or silk waste, carded or 
combed or otherwise prepared for 
spinning, 
- natural fibres, not carded or 
combed or otherwise prepared for 
spinning, 
- chemical materials or textile pulp, 
or 
- paper-making materials  
5111 to 5113 Woven fabrics of wool, of fine or 
coarse animal hair or of 
horsehair:   
 - Incorporating rubber thread Manufacture from single yarn (26)  
 - Other Manufacture from (27):  
                                                 
25 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
26 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
27 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 
EN 118   EN (1) (2) (3) or (4) 
  - coir yarn, 
- natural fibres, - man-made staple fibres, not 
carded or combed or otherwise 
prepared for spinning, 
- chemical materials or textile pulp, 
or  
- paper or  
  Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink 
resistance processing, permanent 
finishing, decatising, impregnating, mending and burling), provided 
that the value of the unprinted 
fabric used does not exceed 47.5% of the ex-works price of the product  
ex Chapter 52 Cotton; except for: Manufacture from materials of any 
heading, except that of the product  
5204 to 5207 Yarn and thread of cotton Manufacture from (28): 
- raw silk or silk waste, carded or 
combed or otherwise prepared for 
spinning, 
- natural fibres, not carded or 
combed or otherwise prepared for 
spinning, 
- chemical materials or textile pulp, 
or 
- paper-making materials  
5208 to 5212 Woven fabrics of cotton:   
 - Incorporating rubber thread Manufacture from single yarn (29)  
 - Other Manufacture from (30):  
                                                 
28 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
29 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
30 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 
EN 119   EN (1) (2) (3) or (4) 
  - coir yarn, 
- natural fibres, - man-made staple fibres, not 
carded or combed or otherwise 
prepared for spinning, 
- chemical materials or textile pulp, 
or 
- paper or  
  Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink 
resistance processing, permanent 
finishing, decatising, impregnating, mending and burling), provided 
that the value of the unprinted 
fabric used does not exceed 47.5 % of the ex-works price of the product  
ex Chapter 53 Other vegetable textile fibres; 
paper yarn and woven fabrics of paper yarn; except for: Manufacture from materials of any 
heading, except that of the product  
5306 to 5308 Yarn of other vegetable textile 
fibres; paper yarn Manufacture from (31): 
- raw silk or silk waste, carded or 
combed or otherwise prepared for 
spinning, 
- natural fibres, not carded or 
combed or otherwise prepared for 
spinning, 
- chemical materials or textile pulp, 
or 
- paper-making materials  
5309 to 5311 Woven fabric s of other vegetable 
textile fibres; woven fabrics of 
paper yarn:   
 - Incorporating rubber thread Manufacture from single yarn (32)  
                                                 
31 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
32 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 
EN 120   EN (1) (2) (3) or (4) 
 - Other Manufacture from (33): 
- coir yarn, - jute yarn, 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or otherwise 
prepared for spinning, 
- chemical materials or textile pulp, 
or  
- paper 
or  
  Printing accompanied by at least 
two preparatory or finishing operations (such as scouring, 
bleaching, mercerising, heat setting, 
raising, calendering, shrink resistance processing, permanent 
finishing, decatising, impregnating, 
mending and burling), provided that the value of the unprinted 
fabric used does not exceed 47.5 % 
of the ex-works price of the product  
5401 to 5406 Yarn, monofilament and thread 
of man-made filaments Manufacture from (34): 
- raw silk or silk waste, carded or 
combed or otherwise prepared for spinning, 
- natural fibres, not carded or 
combed or otherwise prepared for spinning, 
- chemical materials or textile pulp, 
or 
- paper-making materials  
5407 and 5408 Woven fabrics of man-made 
filament yarn:   
 - Incorporating rubber thread Manufacture from single yarn (35)  
 - Other Manufacture from (36):  
                                                 
33 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
34 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
35 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
36 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 
EN 121   EN (1) (2) (3) or (4) 
  - coir yarn, 
- natural fibres, - man-made staple fibres, not 
carded or combed or otherwise 
prepared for spinning, 
- chemical materials or textile pulp, 
or 
- paper or  
  Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink 
resistance processing, permanent 
finishing, decatising, impregnating, mending and burling), provided 
that the value of the unprinted 
fabric used does not exceed 47.5 % of the ex-works price of the product  
5501 to 5507 Man-made staple fibres Manufacture from chemical 
materials or textile pulp  
5508 to 5511 Yarn and sewing thread of man-
made staple fibres Manufacture from (37): 
- raw silk or silk waste, carded or 
combed or otherwise prepared for 
spinning, 
- natural fibres, not carded or 
combed or otherwise prepared for 
spinning, 
- chemical materials or textile pulp, 
or 
- paper-making materials  
5512 to 5516 Woven fabrics of man-made 
staple fibres:   
 - Incorporating rubber thread Manufacture from single yarn (38)  
                                                 
37 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
38 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 
EN 122   EN (1) (2) (3) or (4) 
 - Other Manufacture from (39): 
- coir yarn, - natural fibres, 
- man-made staple fibres, not 
carded or combed or otherwise prepared for spinning, 
- chemical materials or textile pulp, 
or 
- paper 
or  
  Printing accompanied by at least 
two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, 
raising, calendering, shrink 
resistance processing, permanent finishing, decatising, impregnating, 
mending and burling), provided 
that the value of the unprinted fabric used does not exceed 47.5 % 
of the ex-works price of the product  
ex Chapter 56 Wadding, felt and non-wovens; 
special yarns; twine, cordage, 
ropes and cables and articles 
thereof; except for: Manufacture from (40): 
- coir yarn, 
- natural fibres, 
- chemical materials or textile pulp, 
or 
- paper-making materials  
5602 Felt, whether or not impregnated, 
coated, covered or laminated:   
 - Needleloom felt Manufacture from (41): 
- natural fibres, or 
- chemical materials or textile pulp 
However:  
                                                 
39 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
40 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
41 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 
EN 123   EN (1) (2) (3) or (4) 
  - polypropylene filament of 
heading 5402, 
- polypropylene fibres of 
heading 5503 or 5506, or 
- polypropylene filament tow of 
heading 5501, 
of which the denomination in all 
cases of a single filament or fibre is less than 9 decitex, may be used, 
provided that their total value does 
not exceed 40 % of the ex-works price of the product  
 - Other Manufacture from (42): 
- natural fibres, 
- man-made staple fibres made 
from casein, or 
- chemical materials or textile pulp  
5604 Rubber thread and cord, textile 
covered; textile yarn, and strip and the like of heading 5404 
or 5405, impregnated, coated, 
covered or sheathed with rubber or plastics:   
 - Rubber thread and cord, textile 
covered Manufacture from rubber thread or 
cord, not textile covered  
 - Other Manufacture from (43): 
- natural fibres, not carded or 
combed or otherwise processed for spinning, 
- chemical materials or textile pulp, 
or 
- paper-making materials  
5605 Metallised yarn, whether or not 
gimped, being textile yarn, or strip or the like of heading 5404 
or 5405, combined with metal in 
the form of thread, strip or powder or covered with metal Manufacture from (
44): 
- natural fibres, - man-made staple fibres, not 
carded or combed or otherwise 
processed for spinning, 
- chemical materials or textile pulp, 
or 
- paper-making materials  
                                                 
42 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
43 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 
EN 124   EN (1) (2) (3) or (4) 
5606 Gimped yarn, and strip and the 
like of heading 5404 or 5405, gimped (other than those of 
heading 5605 and gimped 
horsehair yarn); chenille yarn (including flock chenille yarn); 
loop wale-yarn Manufacture from (
45): 
- natural fibres, - man-made staple fibres, not 
carded or combed or otherwise 
processed for spinning, 
- chemical materials or textile pulp, 
or 
- paper-making materials  
Chapter 57 Carpets and other textile floor 
coverings:   
 - Of needleloom felt Manufacture from (46): 
- natural fibres, or 
- chemical materials or textile pulp 
However:  
  - polypropylene filament of 
heading 5402, 
- polypropylene fibres of 
heading 5503 or 5506, or 
- polypropylene filament tow of 
heading 5501, 
of which the denomination in all 
cases of a single filament or fibre is 
less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works 
price of the product 
Jute fabric may be used as a 
backing  
 - Of other felt Manufacture from (47): 
- natural fibres, not carded or 
combed or otherwise processed 
for spinning, or 
- chemical materials or textile pulp  
                                                                                                                                                         
44 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
45 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
46 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
47 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 
EN 125   EN (1) (2) (3) or (4) 
 - Other Manufacture from (48): 
- coir yarn or jute yarn, - synthetic or artificial filament 
yarn, 
- natural fibres, or - man-made staple fibres, not 
carded or combed or otherwise 
processed for spinning 
Jute fabric may be used as a 
backing  
ex Chapter 58 Special woven fabrics; tufted 
textile fabrics; lace; tapestries; trimmings; embroidery; except for:   
 - Combined with rubber thread Manufacture from single yarn (49)  
 - Other Manufacture from (50):  
  - natural fibres, 
- man-made staple fibres, not 
carded or combed or otherwise 
processed for spinning, or 
- chemical materials or textile pulp 
or  
  Printing accompanied by at least 
two preparatory or finishing operations (such as scouring, 
bleaching, mercerising, heat setting, 
raising, calendering, shrink resistance processing, permanent 
finishing, decatising, impregnating, 
mending and burling), provided that the value of the unprinted 
fabric used does not exceed 47.5 % 
of the ex-works price of the product  
5805 Hand-woven tapestries of the 
types Gobelins, Flanders, 
Aubusson, Beauvais and the like, and needle-worked tapestries (for 
example, petit point, cross stitch), 
whether or not made up Manufacture from materials of any 
heading, except that of the product  
                                                 
48 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
49 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
50 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 
EN 126   EN (1) (2) (3) or (4) 
5810 Embroidery in the piece, in strips 
or in motifs Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the 
product  
5901 Textile fabrics coated with gum 
or amylaceous substances, of a kind used for the outer covers of 
books or the like; tracing cloth; 
prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for 
hat foundations Manufacture from yarn  
5902 Tyre cord fabric of high tenacity 
yarn of nylon or other polyamides, polyesters or viscose 
rayon:   
 - Containing not more than 90 % 
by weight of textile materials Manufacture from yarn  
 - Other Manufacture from chemical 
materials or textile pulp  
5903 Textile fabric s impregnated, 
coated, covered or laminated 
with plastics, other than those of 
heading 5902 Manufacture from yarn 
or 
Printing accompanied by at least 
two preparatory or finishing operations (such as scouring, 
bleaching, mercerising, heat setting, 
rasing, calendering, shrink resistance processing, permanent 
finishing, decatising, impregnating, 
mending and burling), provided that the value of the unprinted 
fabric used does not exceed 47.5 % 
of the ex-works price of the product  
5904 Linoleum, whether or note cut to 
shape; floor coverings consisting 
of a coating or covering applied on a textile backing, whether or 
not cut to shape Manufacture from yarn (
51)  
5905 Textile wall coverings:   
 - Impregnated, coated, covered 
or laminated with rubber, 
plastics or other materials  Manufacture from yarn  
 - Other Manufacture from (52):  
                                                 
51 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
52 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 
EN 127   EN (1) (2) (3) or (4) 
  - coir yarn, 
- natural fibres, - man-made staple fibres, not 
carded or combed or otherwise 
processed for spinning, or 
- chemical materials or textile pulp 
or  
  Printing accompanied by at least 
two preparatory or finishing operations (such as scouring, 
bleaching, mercerising, heat setting, 
raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, 
mending and burling), provided 
that the value of the unprinted fabric used does not exceed 47.5 % 
of the ex-works price of the product  
5906 Rubberised textile fabrics, other 
than those of heading 5902:   
 - Knitted or crocheted fa brics Manufacture from (53): 
- natural fibres, - man-made staple fibres, not 
carded or combed or otherwise 
processed for spinning, or 
- chemical materials or textile pulp  
 - Other fabrics made of synthetic 
filament yarn, containing more than 90 % by weight of textile 
materials Manufacture from chemical 
materials  
 - Other Manufacture from yarn  
5907 Textile fabrics otherwise 
impregnated, coated or covered; 
painted canvas being theatrical scenery, studio back-cloths or the 
like Manufacture from yarn 
or 
Printing accompanied by at least 
two preparatory or finishing 
operations (such as scouring, 
bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent 
finishing, decatising, impregnating, 
mending and burling), provided that the value of the unprinted 
fabric used does not exceed 47.5 % 
of the ex-works price of the product  
                                                 
53 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 
EN 128   EN (1) (2) (3) or (4) 
5908 Textile wicks, woven, plaited or 
knitted, for lamps, stoves, lighters, candles or the like; 
incandescent gas mantles and 
tubular knitted gas mantle fabric therefor, whether or not 
impregnated:   
 - Incandescent gas mantles, 
impregnated Manufacture from tubular knitted 
gas-mantle fabric  
 - Other Manufacture from materials of any 
heading, except that of the product  
5909 to 5911 Textile articles of a kind suitable 
for industrial use:   
 - Polishing discs or rings other 
than of felt of heading 5911 Manufacture from yarn or waste 
fabrics or rags of heading 6310  
 - Woven fabrics, of a kind 
commonly used in 
papermaking or other technical 
uses, felted or not, whether or not impregnated or coated, 
tubular or endless with single 
or multiple warp and/or weft, or flat woven with multiple warp 
and/or weft of heading 5911 Manufacture from (
54): 
- coir yarn, 
- the following materials: 
-- yarn of 
polytetrafluoroethylene (55), 
-- yarn, multiple, of polyamide, 
coated impregnated or covered with a phenolic resin, 
-- yarn of synthetic textile fibres 
of aromatic polyamides, obtained by polycondensation 
of m-phenylenediamine and 
isophthalic acid,  
  -- monofil of 
polytetrafluoroethylene (56), 
-- yarn of synthetic textile fibres 
of poly( p-phenylene 
terephthalamide), 
-- glass fibre yarn, coated with 
phenol resin and gimped with 
acrylic yarn (57),  
                                                 
54 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5 
55 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery. 
56 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery. 
57 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-
making machinery. 
 
EN 129   EN (1) (2) (3) or (4) 
  -- copolyester monofilaments of a 
polyester and a resin of terephthalic acid and 1,4-
cyclohexanediethanol and 
isophthalic acid, 
-- natural fibres, 
-- man-made staple fibres not 
carded or combed or otherwise processed for spinning, or 
-- chemical materials or textile 
pulp  
 - Other Manufacture from (58): 
- coir yarn, - natural fibres, 
- man-made staple fibres, not 
carded or combed or otherwise processed for spinning, or 
- chemical materials or textile pulp  
Chapter 60 Knitted or crochete d fabrics Manufacture from (59): 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or otherwise processed for spinning, or 
- chemical materials or textile pulp  
Chapter 61 Articles of apparel and clothing 
accessories, knitted or crocheted:   
 - Obtained by sewing together or 
otherwise assembling, two or more pieces of knitted or 
crocheted fabric which have 
been either cut to form or obtained directly to form Manufacture from yarn (
60)(61)  
                                                 
58 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
59 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
60 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
61 See Introductory Note 6. 
 
EN 130   EN (1) (2) (3) or (4) 
 - Other  Manufacture from (62): 
- natural fibres, - man-made staple fibres, not 
carded or combed or otherwise 
processed for spinning, or 
- chemical materials or textile pulp  
ex Chapter 62 Articles of apparel and clothing 
accessories, not knitted or 
crocheted; except for: Manufacture from yarn (63)(64)  
ex 6202, ex 6204, 
ex 6206, ex 6209 and ex 6211 Women's, girls' and babies' 
clothing and clothing accessories for babies, embroidered Manufacture from yarn (
65) 
or Manufacture from unembroidered 
fabric, provided that the value of 
the unembroidered fabric used does not exceed 40 % of the ex-works 
price of the product (
66)  
ex 6210 and 
ex 6216 Fire-resistant equipment of fabric 
covered with foil of aluminised 
polyester Manufacture from yarn (67) 
or 
Manufacture from uncoated fabric, 
provided that the value of the uncoated fabric used does not 
exceed 40 % of the ex-works price 
of the product (
68)  
6213 and 6214 Handkerchiefs, shawls, scarves, 
mufflers, mantillas, veils and the 
like:   
 - Embroidered Manufacture from unbleached 
single yarn (69)(70) 
or 
Manufacture from unembroidered 
fabric, provided that the value of 
the unembroidered fabric used does 
not exceed 40 % of the ex-works price of the product (
71)  
                                                 
62 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
63 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
64 See Introductory Note 6. 
65 See Introductory Note 6. 
66 See Introductory Note 6. 
67 See Introductory Note 6. 
68 See Introductory Note 6. 
69 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
70 See Introductory Note 6. 
71 See Introductory Note 6. 
 
EN 131   EN (1) (2) (3) or (4) 
 - Other Manufacture from unbleached 
single yarn (72)(73) 
or  
  Making up, followed by printing 
accompanied by at least two 
preparatory or finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, 
calendering, shrink resistance processing, permanent finishing, 
decatising, impregnating, mending 
and burling), provided that the value of all the u nprinted goods of 
headings 6213 and 6214 used does 
not exceed 47.5 % of the ex-works 
price of the product  
6217 Other made up clothing 
accessories; parts of garments or 
of clothing accessories, other than those of heading 6212:   
 - Embroidered Manufacture from yarn (74) 
or Manufacture from unembroidered 
fabric, provided that the value of 
the unembroidered fabric used does not exceed 40 % of the ex-works 
price of the product (
75)  
 - Fire-resistant equipment of 
fabric covered with foil of 
aluminised polyester Manufacture from yarn (76) 
or 
Manufacture from uncoated fabric, 
provided that the value of the uncoated fabric used does not 
exceed 40 % of the ex-works price 
of the product (
77)  
 - Interlinings for collars and 
cuffs, cut out Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of the 
product  
 - Other Manufacture from yarn (78)  
                                                 
72 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
73 See Introductory Note 6. 
74 See Introductory Note 6. 
75 See Introductory Note 6. 
76 See Introductory Note 6. 
77 See Introductory Note 6. 
78 See Introductory Note 6. 
 
EN 132   EN (1) (2) (3) or (4) 
ex Chapter 63 Other made-up textile articles; 
sets; worn clothing and worn textile articles; rags; except for: Manufacture from materials of any 
heading, except that of the product  
6301 to 6304 Blankets, travelling rugs, bed 
linen etc.; curtains etc.; other 
furnishing articles:   
 - Of felt, of nonwovens Manufacture from (79): 
- natural fibres, or 
- chemical materials or textile pulp  
 - Other:   
 -- Embroidered Manuf acture from unbleached 
single yarn (80)(81) 
or Manufacture from unembroidered 
fabric (other than knitted or 
crocheted), provided that the value of the unembroidered fabric used 
does not exceed 40 % of the ex-
works price of the product  
 -- Other Manufacture from unbleached 
single yarn (82)(83)  
6305 Sacks and bags, of a kind used 
for the packing of goods Manufacture from (84): 
- natural fibres, 
- man-made staple fibres, not 
carded or combed or otherwise processed for spinning, or 
- chemical materials or textile pulp  
6306 Tarpaulins, awnings and 
sunblinds; tents; sails for boats, 
sailboards or landcraft; camping 
goods:   
 - Of nonwovens Manufacture from (85)(86): 
- natural fibres, or 
- chemical materials or textile pulp  
                                                 
79 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
80 See Introductory Note 6. 
81 For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of 
knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. 
82 See Introductory Note 6. 
83 For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of 
knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. 
84 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
 
EN 133   EN (1) (2) (3) or (4) 
 - Other Manufacture from unbleached 
single yarn (87)(88)  
6307 Other made-up articles, including 
dress patterns Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price 
of the product  
6308 Sets consisting of woven fabric 
and yarn, whether or not with 
accessories, for making up into rugs, tapestries, embroidered 
table cloths or serviettes, or 
similar textile articles, put up in packings for retail sale Each item in the set must satisfy the 
rule which would apply to it if it 
were not included in the set. However, non-originating articles 
may be incorporated, provided that 
their total value does not exceed 15 % of the ex-works price of the set  
ex Chapter 64 Footwear, gaiters and the like; 
parts of such articles; except for: Manufacture from materials of any 
heading, except from assemblies of uppers affixed to inner soles or to 
other sole components of 
heading 6406  
6406 Parts of footwear (including 
uppers whether or not attached to 
soles other than outer soles); 
removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and 
parts thereof Manufacture from materials of any 
heading, except that of the product  
ex Chapter 65 Headgear and parts thereof; 
except for: Manufacture from materials of any 
heading, except that of the product  
    
6505 Hats and other headgear, knitted 
or crocheted, or made up from lace, felt or other textile fabric, in 
the piece (but not in strips), 
whether or not lined or trimmed; hair-nets of any material, whether 
or not lined or trimmed 
 Manufacture from yarn or textile 
fibres (
89)  
    
ex Chapter 66 Umbrellas, sun umbrellas, 
walking-sticks, seat-sticks, 
whips, riding-crops, and parts thereof; except for: Manufacture from materials of any 
heading, except that of the product  
                                                                                                                                                         
85 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
86 See Introductory Note 6. 
87 For special conditions relating to products made of a mixture of textile materials, see Introductory 
Note 5. 
88 See Introductory Note 6. 
89 See Introductory Note 6. 
 
EN 134   EN (1) (2) (3) or (4) 
6601 Umbrellas and sun umbrellas 
(including walking-stick umbrellas, garden umbrellas and 
similar umbrellas) Manufacture in which the value of 
all the materials used does not exceed 50 % of the ex-works price 
of the product  
Chapter 67 Prepared feathers and down and 
articles made of feathers or of down; artificial flowers; articles 
of human hair Manufacture from materials of any 
heading, except that of the product  
ex Chapter 68 Articles of stone, plaster, cement, 
asbestos, mica or similar 
materials; except for: Manufacture from materials of any 
heading, except that of the product  
ex 6803 Articles of slate or of 
agglomerated slate Manufacture from worked slate  
ex 6812 Articles of asbestos; articles of 
mixtures with a basis of asbestos 
or of mixtures with a basis of asbestos and magnesium 
carbonate Manufacture from materials of any 
heading  
ex 6814 Articles of mica, including 
agglomerated or reconstituted 
mica, on a support of paper, 
paperboard or other materials Manufacture from worked mica 
(including agglomerated or 
reconstituted mica)  
Chapter 69 Ceramic products Manufacture from materials of any 
heading, except that of the product  
ex Chapter 70 Glass and glassware; except for: Manufacture from materials of any 
heading, except that of the product  
ex 7003, ex 7004 
and ex 7005  Glass with a non-reflecting layer Manufacture from materials of 
heading 7001  
7006 Glass of heading 7003, 7004 
or 7005, bent, edge-worked, 
engraved, drilled, enamelled or otherwise worked, but not framed 
or fitted with other materials:   
 - Glass-plate substrates, coated 
with a dielectric thin film, and 
of a semiconductor grade in 
accordance with SEMII-standards (
90) Manufacture from non-coated 
glass-plate substrate of 
heading 7006  
 - Other Manufacture from materials of 
heading 7001  
7007 Safety glass, consisting of 
toughened (tempered) or 
laminated glass Manufacture from materials of 
heading 7001  
7008 Multiple-walled insulating units 
of glass Manufacture from materials of 
heading 7001  
7009 Glass mirrors, whether or not 
framed, including rear-view mirrors Manufacture from materials of 
heading 7001  
                                                 
90 SEMII – Semiconductor Equipment and Materials Institute Incorporated. 
 
EN 135   EN (1) (2) (3) or (4) 
7010 Carboys, bottles, flasks, jars, 
pots, phials, ampoules and other containers, of glass, of a kind 
used for the conveyance or 
packing of goods; preserving jars of glass; stoppers, lids and other 
closures, of glass Manufacture from materials of any 
heading, except that of the product 
or 
Cutting of glassware, provided that 
the total value of the uncut glassware used does not exceed 
50 % of the ex-works price of the 
product  
7013 Glassware of a kind used for 
table, kitchen, toilet, office, 
indoor decoration or similar 
purposes (other than that of heading 7010 or 7018) Manufacture from materials of any 
heading, except that of the product 
or 
Cutting of glassware, provided that 
the total value of the uncut glassware used does not exceed 
50 % of the ex-works price of the 
product 
or 
Hand-decoration (except silk-
screen printing) of hand-blown glassware, provided that the total 
value of the hand-blown glassware 
used does not exceed 50 % of the ex-works price of the product  
ex 7019 Articles (other than yarn) of glass 
fibres Manufacture from: 
- uncoloured slivers, rovings, yarn 
or chopped strands, or 
- glass wool  
ex Chapter 71 Natural or cultured pearls, 
precious or semi-precious stones, 
precious metals, metals clad with 
precious metal, and articles thereof; imitation jewellery; coin; 
except for: Manufacture from materials of any 
heading, except that of the product  
ex 7101 Natural or cultured pearls, graded 
and temporarily strung for 
convenience of transport Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price of the product  
ex 7102, ex 7103 
and ex 7104 Worked precious or semi-
precious stones (natural, synthetic or reconstructed) Manufacture from unworked 
precious or semi-precious stones  
7106, 7108 and 
7110 Precious metals:   
 
EN 136   EN (1) (2) (3) or (4) 
 - Unwrought Manufacture from materials of any 
heading, except those of headings 7106, 7108 and 7110 
or 
Electrolytic, thermal or chemical 
separation of precious metals of 
heading 7106, 7108 or 7110 
or Alloying of precious metals of 
heading 7106, 7108 or 7110 with 
each other or with base metals  
 - Semi-manufactured or in 
powder form Manufacture from unwrought 
precious metals  
ex 7107, ex 7109 
and ex 7111 Metals clad with precious metals, 
semi-manufactured Manufacture from metals clad with 
precious metals, unwrought  
7116 Articles of natural or cultured 
pearls, precious or semi-precious 
stones (natural, synthetic or 
reconstructed) Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price 
of the product  
7117 Imitation jewellery Manufacture from materials of any 
heading, except that of the product 
or  
  Manufacture from base metal parts, 
not plated or covered with precious 
metals, provided that the value of all the materials used does not 
exceed 50 % of the ex-works price 
of the product  
ex Chapter 72 Iron and steel; except for: Manufacture from materials of any 
heading, except that of the product  
7207 Semi-finished products of iron or 
non-alloy steel Manufacture from materials of 
heading 7201, 7202, 7203, 7204 
or 7205  
7208 to 7216 Flat-rolled products, bars and 
rods, angles, shapes and sections 
of iron or non-alloy steel Manufacture from ingots or other 
primary forms of heading 7206  
7217 Wire of iron or non-alloy steel Manufacture from semi-finished 
materials of heading 7207  
ex 7218, 7219 to 
7222 Semi-finished products, flat-
rolled products, bars and rods, 
angles, shapes and sections of 
stainless steel Manufacture from ingots or other 
primary forms of heading 7218  
7223 Wire of stainless steel Manufacture from semi-finished 
materials of heading 7218  
 
EN 137   EN (1) (2) (3) or (4) 
ex 7224, 7225 to 
7228 Semi-finished products, flat-
rolled products, hot-rolled bars and rods, in irregularly wound 
coils; angles, shapes and 
sections, of other alloy steel; hollow drill bars and rods, of 
alloy or non-alloy steel Manufacture from ingots or other 
primary forms of heading 7206, 7218 or 7224  
7229 Wire of other alloy steel Manufacture from semi-finished 
materials of heading 7224  
ex Chapter 73 Articles of iron or steel; except 
for: Manufacture from materials of any 
heading, except that of the product  
ex 7301 Sheet piling Manufacture from materials of 
heading 7206  
7302 Railway or tramway track 
construction material of iron or 
steel, the followi ng: rails, check-
rails and rack rails, switch blades, crossing frogs, point rods and 
other crossing pieces, sleepers 
(cross-ties), fish-plates, chairs, chair wedges, sole pates (base 
plates), rail clips, bedplates, ties 
and other material specialised for jointing or fixing rails Manufacture from materials of 
heading 7206  
7304, 7305 and 
7306 Tubes, pipes and hollow profiles, 
of iron (other than cast iron) or 
steel Manufacture from materials of 
heading 7206, 7207, 7218 or 7224  
ex 7307 Tube or pipe fittings of stainless 
steel (ISO No X5CrNiMo 1712), 
consisting of several parts Turning, drilling, reaming, 
threading, deburring and 
sandblasting of forged blanks, provided that the total value of the 
forged blanks used does not exceed 
35 % of the ex-works price of the product  
7308 Structures (excluding 
prefabricated buildings of heading 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 steel; plates, rods, angles, shapes, sections, tubes 
and the like, prepared for use in 
structures, of iron or steel Manufacture from materials of any 
heading, except that of the product. However, welded angles, shapes 
and sections of heading 7301 may 
not be used  
ex 7315 Skid chain Manufacture in which the value of 
all the materials of heading 7315 
used does not exceed 50 % of the 
ex-works price of the product  
 
EN 138   EN (1) (2) (3) or (4) 
ex Chapter 74 Copper and articles thereof; 
except for: Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the 
product  
7401 Copper mattes; cement copper 
(precipitated copper) Manufacture from materials of any 
heading, except that of the product  
7402 Unrefined coppe r; copper anodes 
for electrolytic refining Manufacture from materials of any 
heading, except that of the product  
7403 Refined copper and copper 
alloys, unwrought:   
 - Refined copper Manufacture from materials of any 
heading, except that of the product  
 - Copper alloys and refined 
copper containing other 
elements Manufacture from refined copper, 
unwrought, or waste and scrap of 
copper  
7404 Copper waste and scrap Manufacture from materials of any 
heading, except that of the product  
7405 Master alloys of copper Manufacture from materials of any 
heading, except that of the product  
ex Chapter 75 Nickel and articles thereof; 
except for: Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of the product  
7501 to 7503 Nickel mattes, nickel oxide 
sinters and other intermediate 
products of nickel metallurgy; 
unwrought nickel; nickel waste and scrap Manufacture from materials of any 
heading, except that of the product  
ex Chapter 76 Aluminium and articles thereof; 
except for: Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the 
product  
 
EN 139   EN (1) (2) (3) or (4) 
7601 Unwrought aluminium Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the 
product 
or Manufacture by thermal or 
electrolytic treatment from 
unalloyed aluminium or waste and scrap of aluminium  
7602 Aluminium waste or scrap Manufacture from materials of any 
heading, except that of the product  
ex 7616 Aluminium articles other than 
gauze, cloth, grill, netting, fencing, reinforcing fabric and 
similar materials (including 
endless bands) of aluminium wire, and expanded metal of 
aluminium Manufacture: 
- from materials of any heading, 
except that of the product. 
However, gauze, cloth, grill, 
netting, fencing, reinforcing fabric and similar materials 
(including endless bands) of 
aluminium wire, or expanded metal of aluminium may be used; 
and 
- in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of the 
product  
Chapter 77 Reserved for possible future use 
in the HS   
ex Chapter 78 Lead and articles thereof; except 
for: Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of the product  
7801 Unwrought lead:   
 - Refined lead Manufacture from "bullion" or 
"work" lead  
 - Other Manufacture from materials of any 
heading, except that of the product. 
However, waste and scrap of 
heading 7802 may not be used  
7802 Lead waste and scrap Manufacture from materials of any 
heading, except that of the product  
 
EN 140   EN (1) (2) (3) or (4) 
ex Chapter 79 Zinc and articles thereof; except 
for: Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 50 % of the ex-works price of the 
product  
7901 Unwrought zinc Manufacture from materials of any 
heading, except that of the product. However, waste and scrap of 
heading 7902 may not be used  
7902 Zinc waste and scrap Manufact ure from materials of any 
heading, except that of the product  
ex Chapter 80 Tin and articles thereof; except 
for: Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of the product  
8001 Unwrought tin Manufacture from materials of any 
heading, except that of the product. 
However, waste and scrap of heading 8002 may not be used  
8002 and 8007 Tin waste and scrap; other 
articles of tin Manufacture from materials of any 
heading, except that of the product  
Chapter 81 Other base metals; cermets; 
articles thereof:   
 - Other base metals, wrought; 
articles thereof Manufacture in which the value of 
all the materials of the same 
heading as the product used does not exceed 50 % of the ex-works 
price of the product  
 - Other Manufacture from materials of any 
heading, except that of the product  
ex Chapter 82 Tools, implements, cutlery, 
spoons and forks, of base metal; parts thereof of base metal; except for: Manufacture from materials of any 
heading, except that of the product  
8206 Tools of two or more of the 
headings 8202 to 8205, put up in 
sets for retail sale Manufacture from materials of any 
heading, except those of 
headings 8202 to 8205. However, tools of headings 8202 to 8205 may 
be incorporated into the set, 
provided that their total value does not exceed 15 % of the ex-works 
price of the set  
 
EN 141   EN (1) (2) (3) or (4) 
8207 Interchangeable tools for hand 
tools, whether or not power-operated, or for machine-tools 
(for example, for pressing, 
stamping, punching, tapping, threading, dr illing, boring, 
broaching, milling, turning, or 
screwdriving), including dies for drawing or extruding metal, and 
rock drilling or earth boring tools Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 40 % of the ex-works price of the 
product  
8208 Knives and cutting blades, for 
machines or for mechanical appliances Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of the product  
ex 8211 Knives with cutting blades, 
serrated or not (including pruning knives), other than knives of 
heading 8208 Manufacture from materials of any 
heading, except that of the product. However, knife blades and handles 
of base metal may be used  
8214 Other articles of cutlery (for 
example, hair clippers, butchers' 
or kitchen cleavers, choppers and 
mincing knives, paper knives); manicure or pedicure sets and 
instruments (including nail files) Manufacture from materials of any 
heading, except that of the product. 
However, handles of base metal 
may be used  
8215 Spoons, forks, ladles, skimmers, 
cake-servers, fish-knives, butter-
knives, sugar tongs and similar 
kitchen or tableware Manufacture from materials of any 
heading, except that of the product. 
However, handles of base metal 
may be used  
ex Chapter 83 Miscellaneous articles of base 
metal; except for: Manufacture from materials of any 
heading, except that of the product  
ex 8302 Other mountings, fittings and 
similar articles suitable for 
buildings, and automatic door closers Manufacture from materials of any 
heading, except that of the product. 
However, other materials of heading 8302 may be used, 
provided that their total value does 
not exceed 20 % of the ex-works price of the product  
ex 8306 Statuettes and other ornaments, 
of base metal Manufacture from materials of any 
heading, except that of the product. However, other materials of 
heading 8306 may be used, 
provided that their total value does not exceed 30 % of the ex-works 
price of the product  
 
EN 142   EN (1) (2) (3) or (4) 
ex Chapter 84 Nuclear  reactors, boilers, 
machinery and mechanical appliances; parts thereof; except 
for: Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 30 % of the ex-works price of 
the product 
ex 8401 Nuclear fuel elements Manufacture from materials of any 
heading, except that of the product (
91) Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
8402 Steam or other vapour generating 
boilers (other than central heating hot water boilers capable also of 
producing low pressure steam); 
super-heated water boilers Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 25 % of the ex-works price of 
the product  
8403 and ex 8404 Central heating boilers other than 
those of heading 8402 and 
auxiliary plant for central heating 
boilers Manufacture from materials of any 
heading, except those of 
headings 8403 and 8404 Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of 
the product 
8406 Steam turbines and other vapour 
turbines Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product  
8407 Spark-ignition r eciprocating or 
rotary internal combustion piston engines Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
8408 Compression-ignition internal 
combustion piston engines 
(diesel or semi-diesel engines) Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price 
of the product  
8409 Parts suitable for use solely or 
principally with the engines of 
heading 8407 or 8408 Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product  
8411 Turbo-jets, turbo-propellers and 
other gas turbines Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 25 % of the ex-works price of the product 
                                                 
91 This rule shall apply until 31.12.2005. 
 
EN 143   EN (1) (2) (3) or (4) 
8412 Other engines and motors Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
ex 8413 Rotary positive displacement 
pumps Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 25 % of the ex-works price of 
the product 
ex 8414 Industrial fans, blowers and the 
like Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 25 % of the ex-works price of 
the product 
8415 Air conditioning machines, 
comprising a motor-driven fan 
and elements for changing the 
temperature and humidity, including those machines in 
which the humidity cannot be 
separately regulated Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price 
of the product  
8418 Refrigerators, freezers and other 
refrigerating or freezing 
equipment, electric or other; heat pumps other than air 
conditioning machines of 
heading 8415 Manufacture: 
- from materials of any heading, 
except that of the product, 
- in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of the product, and 
- in which the value of all the non-
originating materials used does not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not 
exceed 25 % of the ex-works price of the product 
ex 8419 Machines for wood, paper pulp, 
paper and paperboard industries Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- within the above limit, the value 
of all the materials of the same 
heading as the product used does 
not exceed 25 % of the ex-works price of the product Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
 
EN 144   EN (1) (2) (3) or (4) 
8420 Calendering or other rolling 
machines, other than for metals or glass, and cylinders therefore Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- within the above limit, the value 
of all the materials of the same 
heading as the product used does 
not exceed 25 % of the ex-works price of the product Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
8423 Weighing machinery (excluding 
balances of a sensitivity of 5 cg 
or better), including weight operated counting or checking machines; weighing machine 
weights of all kinds Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 25 % of the ex-works price of the product 
8425 to 8428 Lifting, handling, loading or 
unloading machinery Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-works price of the product, and 
- within the above limit, the value 
of all the materials of heading 8431 used does not 
exceed 10 % of the ex-works 
price of the product Manufacture in which the value of 
all the materials used does not 
exceed 30 % of the ex-works price of the product 
8429 Self-propelled bulldozers, 
angledozers, graders, levellers, 
scrapers, mechanical shovels, excavators, shovel loaders, 
tamping machines and road 
rollers:   
 - Road rollers Manufactur e in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product  
 - Other Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-works price of the product, and 
- within the above limit, the value 
of all the materials of heading 8431 used does not 
exceed 10 % of the ex-works 
price of the product Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of the product 
 
EN 145   EN (1) (2) (3) or (4) 
8430 Other moving, gr ading, levelling, 
scraping, excavating, tamping, compacting, extracting or boring 
machinery, for earth, minerals or 
ores; pile-drivers and pile-extractors; snow-ploughs and 
snow-blowers Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- within the above limit, the value 
of all the materials of 
heading 8431 used does not 
exceed 10 % of the ex-works price of the product Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
ex 8431 Parts suitable for use solely or 
principally with road rollers Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product  
8439 Machinery for making pulp of 
fibrous cellulosic material or for 
making or finishing paper or paperboard Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-works price of the product, and 
- within the above limit, the value 
of all the materials of the same heading as the product used does 
not exceed 25 % of the ex-works 
price of the product Manufacture in which the value of 
all the materials used does not 
exceed 30 % of the ex-works price of the product 
8441 Other machinery for making up 
paper pulp, paper or paperboard, 
including cutting machines of all kinds Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-works price of the product, and 
- within the above limit, the value 
of all the materials of the same heading as the product used does 
not exceed 25 % of the ex-works 
price of the product Manufacture in which the value of 
all the materials used does not 
exceed 30 % of the ex-works price of the product 
Ex 8443 Printers, for office machines (for 
example automatic data 
processing machines, word-processing machines, etc.) 
 Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product  
8444 to 8447 Machines of these headings for 
use in the textile industry Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
ex 8448 Auxiliary machinery for use with 
machines of headings 8444 
and 8445 Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price 
of the product  
8452 Sewing machines, other than 
book-sewing machines of 
heading 8440; furniture, bases and covers specially designed for 
sewing machines; sewing 
machine needles:   
 
EN 146   EN (1) (2) (3) or (4) 
 - Sewing machines (lock stitch 
only) with heads of a weight not exceeding 16 kg without 
motor or 17 kg with motor Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, 
- the value of all the non-
originating materials used in 
assembling the head (without 
motor) does not exceed the value of all the originating materials 
used, and 
- the thread-tension, crochet and 
zigzag mechanisms used are 
originating  
 - Other Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product  
8456 to 8466 Machine-tools and machines and 
their parts and accessories of headings 8456 to 8466 Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
8469 to 8472 Office machines (for example, 
typewriters, calculating 
machines, automatic data 
processing machines, duplicating machines, stapling machines) Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price 
of the product  
8480 Moulding boxes for metal 
foundry; mould bases; moulding patterns; moulds for metal (other 
than ingot moulds), metal 
carbides, glass, mineral materials, rubber or plastics Manufacture in which the value of 
all the materials used does not exceed 50 % of the ex-works price 
of the product  
8482 Ball or roller bearings Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 25 % of the ex-works price of 
the product  
8484 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 similar joints, dissimilar in 
composition, put up in pouches, 
envelopes or similar packings; mechanical seals Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
ex 8486 - Machine tools for working any 
material by removal of material, by laser or other light or photon 
beam, ultrasonic, 
electrodischarge, electrochemical, electron beam, 
ionic-beam or plasma arc 
processes Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
 
EN 147   EN (1) (2) (3) or (4) 
- machine tools (including 
presses) for working metal by bending, folding, straightening, 
flattening, shearing, punching or 
notching 
- machine tools for working 
stone, ceramics, concrete, 
asbestos-cement or like mineral materials or for cold working 
glass 
- parts and accessories suitable 
for use solely or principally with 
the machines of headings 8456, 
8462 and 8464 
- marking-out instruments which 
are pattern generating apparatus 
of a kind used for producing masks or reticles from 
photoresist coated substrates; 
parts and accessories thereof 
 
 - moulds, injection or 
compression types 
 Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price 
of the product  
 - other lifting, handing, loading 
or unloading machinery 
 Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- in which the va lue of all non 
originating materials used does 
not exceed the value of all the originating materials used Manufacture in which the value of 
all the materials used does not 
exceed 30 % of the ex-works price of 
the product 
 - parts suitable for use solely or 
principally with the machinery of heading 8428 
 Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
 -cameras of a kind used for 
preparing printing plates or cylinders which are pattern 
generating apparatus of a kind 
used for producing masks or reticles from photoresist coated 
substrates; parts and accessories 
thereof 
 Manufacture: 
- from materials of any heading, 
except that of the product, 
- in which the value of all the 
materials used does not exceed 40 % of the ex-works price of the 
product, and 
- in which the value of all the non-
originating materials used does 
not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
 
EN 148   EN (1) (2) (3) or (4) 
8487 Machinery parts, not containing 
electrical connectors, insulators, coils, contacts or other electrical 
features, not specified or 
included elsewhere in this Chapter Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
ex Chapter 85 Electrical machinery and 
equipment and parts thereof; 
sound recorders and reproducers, television image and sound 
recorders and reproducers, and 
parts and accessories of such articles; except for: Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 30 % of the ex-works price of the product 
8501 Electric motors and generators 
(excluding generating sets) Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- within the above limit, the value 
of all the materials of 
heading 8503 used does not exceed 10 % of the ex-works 
price of the product Manufacture in which the value of 
all the materials used does not 
exceed 30 % of the ex-works price of 
the product 
8502 Electric generating sets and 
rotary converters Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- within the above limit, the value 
of all the materials of 
headings 8501 and 8503 used 
does not exceed 10 % of the ex-works price of the product Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
ex 8504 Power supply units for automatic 
data-processing machines Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
ex 8517 Other apparatus for the 
transmission or reception of 
voice, images or other data, 
including apparatus for communication in a wireless 
network (such as a local or wide 
area network), other than transmission or reception 
apparatus of headings 
8443,8525,8527 or 8528 
 Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does not 
exceed the value of all the originating materials used Manufacture in which the value of 
all the materials used does not 
exceed 25 % of the ex-works price of 
the product 
 
EN 149   EN (1) (2) (3) or (4) 
ex 8518 Microphones and stands 
therefore; loudspeakers, whether or not mounted in their 
enclosures; audio-frequency 
electric amplifiers; electric sound amplifier sets Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does 
not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not exceed 25 % of the ex-works price of 
the product 
8519 Sound recording or sound 
reproducing apparatus 
 Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does 
not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not 
exceed 30 % of the ex-works price of 
the product 
    
8521 Video recording or reproducing 
apparatus, whether or not incorporating a video tuner Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does 
not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
8522 Parts and accessories suitable for 
use solely or principally with the 
apparatus of headings 8519 to 8521 Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product  
8523 - Unrecorded discs, tapes, solid-
state non-volatile storage devices and other media for the recording 
of sound or of other phenomena, 
including matrices and masters for the production of discs, but 
excluding products of Chapter 
37; 
 Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
 - recorded discs, tapes solid-state 
non-volatile storage devices and 
other media for the recording of sound or of other phenomena, 
including matrices and masters 
for the production of discs, but excluding products of Chapter 37 
 Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-works price of the product, and 
-within the above limit, the value of 
all the materials of heading 8523 used does not exceed 10 % of the 
ex-works price of the product 
 Manufacture in which the value of 
all the materials used does not 
exceed 30 % of the ex-works price of the product 
 
 
EN 150   EN (1) (2) (3) or (4) 
 - proximity cards and "smart 
cards" with two or more electronic integrated circuits 
 Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- within the above limit, the value 
of all the materials of 
headings 8541 and 8542 used 
does not exceed 10 % of the ex-works price of the product 
or 
The operation of diffusion, in 
which integrated circuits are 
formed on a semi-conductor 
substrate by the selective introduction of an appropriate 
dopant, whether or not assembled 
and/or tested in a country other than those specified in Articles 3 and 4 
 Manufacture in which the value of 
all the materials used does not exceed 25 % of the ex-works price of 
the product 
 
 - "smart cards" with one 
electronic integrated circuit 
 Manufacture: 
- from materials of any heading, 
except that of the product, and 
-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 30 % of the ex-works price of the product 
8525 Transmission apparatus for radio-
broadcasting or television, whether or not incorporating 
reception appara tus or sound 
recording or reproducing apparatus; television cameras, 
digital cameras and video camera 
recorders Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does 
not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not exceed 25 % of the ex-works price of 
the product 
8526 Radar apparatus, radio 
navigational aid apparatus and 
radio remote control apparatus Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-works price of the product, and 
- the value of all the non-
originating materials used does 
not exceed the value of all the originating materials used Manufacture in which the value of 
all the materials used does not 
exceed 25 % of the ex-works price of the product 
 
EN 151   EN (1) (2) (3) or (4) 
8527 Reception apparatus for radio-
broadcasting, whether or not combined, in the same housing, 
with sound recording or 
reproducing apparatus or a clock Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does 
not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not exceed 25 % of the ex-works price of 
the product 
8528 - monitors and projectors, not 
incorporating television reception 
apparatus, of a kind solely or 
principally used in an automatic data-processing system of heading 8471 
 Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price 
of the product  
 - other monitors and projectors, 
not incorporating television 
reception apparatus; ,Reception 
apparatus for television –, whether or not incorporating 
radio broadcast receivers or 
sound or video recording or reproducing apparatus; 
 Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does 
not exceed the value of all the originating materials used Manufacture in which the value of 
all the materials used does not 
exceed 25 % of the ex-works price of 
the product 
8529 Parts suitable for use solely or 
principally with the apparatus of headings 8525 to 8528:   
 -Suitable for use solely or 
principally with video recording or reproducing apparatus Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
 - Suitable for use solely or 
principally with monitors and 
projectors, not incorporating 
television reception apparatus, of 
a kind solely or principally used 
in an automatic data-processing 
system of heading 8471 
 Manufacture: 
- from materials of any heading, 
except that of the product, and 
-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 30 % of the ex-works price of 
the product  
 -Other Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does 
not exceed the value of all the originating materials used Manufacture in which the value of 
all the materials used does not 
exceed 25 % of the ex-works price of 
the product 
 
EN 152   EN (1) (2) (3) or (4) 
8535 Electrical apparatus for switching 
or protecting electrical circuits, or for making connections to or 
in electrical circuits for a voltage 
exceeding 1000 V Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- within the above limit, the value 
of all the materials of 
heading 8538 used does not 
exceed 10 % of the ex-works price of the product Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
8536 - Electrical apparatus for 
switching or protecting electrical 
circuits, or for making connections to or in electrical circuits for a voltage not 
exceeding 1000 V Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-works price of the product, and 
- within the above limit, the value 
of all the materials of 
heading 8538 used does not exceed 10 % of the ex-works 
price of the product Manufacture in which the value of 
all the materials used does not 
exceed 30 % of the ex-works price of the product 
 - connectors for optical fibres, 
optical fibre bundles or cables   
 -- of plastics 
 Manufacture in which the value of 
all the materials used does not exceed 50 % of the ex-works price 
of the product  
 -- of ceramics, of iron and steel 
 Manufacture from materials of any 
heading, except that of the product 
  
 -- of copper  
 Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of the 
product  
8537 Boards, panels, consoles, desks, 
cabinets and other bases, 
equipped with two or more apparatus of heading 8535 or 8536, for electric control or 
the distribution of electricity, 
including those incorporating instruments or apparatus of 
Chapter 90, and numerical 
control apparatus, other than switching apparatus of 
heading 8517 Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-works price of the product, and 
- within the above limit, the value 
of all the materials of 
heading 8538 used does not exceed 10 % of the ex-works 
price of the product Manufacture in which the value of 
all the materials used does not 
exceed 30 % of the ex-works price of the product 
 
EN 153   EN (1) (2) (3) or (4) 
ex 8541 Diodes, transistors and similar 
semi-conductor devices, except wafers not yet cut into chips Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 25 % of the ex-works price of 
the product 
ex 8542 
 Electronic integrated circuits and 
microassemblies:   
 - Monolithic integrated circ uits Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-works price of the product, and 
- within the above limit, the value 
of all the materials of 
headings 8541 and 8542 used does not exceed 10 % of the ex-
works price of the product 
or The operation of diffusion, in 
which integrated circuits are 
formed on a semi-conductor substrate by the selective 
introduction of an appropriate 
dopant, whether or not assembled and/or tested in a country other than 
those specified in Articles 3 and 4 Manufacture in which the value of 
all the materials used does not 
exceed 25 % of the ex-works price of the product 
  - multichips which are parts of 
machinery or apparatus, not 
specified or included elsewhere 
in this Chapter 
 Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works 
price of the product   
 - Other Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- within the above limit, the value 
of all the materials of headings 8541 and 8542 used 
does not exceed 10 % of the ex-
works price of the product Manufacture in which the value of 
all the materials used does not exceed 25 % of the ex-works price of 
the product 
8544 Insulated (including enamelled or 
anodised) wire, cable (including 
coaxial cable) and other insulated electric conductors, whether or 
not fitted with connectors; optical 
fibre cables, made up of individually sheathed fibres, 
whether or not assembled with 
electric conductors or fitted with connectors Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product  
 
EN 154   EN (1) (2) (3) or (4) 
8545 Carbon electrodes, carbon 
brushes, lamp carbons, battery carbons and other articles of 
graphite or other carbon, with or 
without metal, of a kind used for electrical purposes Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
8546 Electrical insulators of any 
material Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product  
8547 Insulating fittings for electrical 
machines, appliances or equipment, being fittings wholly of insulating materials apart from 
any minor components of metal 
(for example, threaded sockets) incorporated during moulding 
solely for purposes of assembly, 
other than insulators of heading 8546; electrical conduit 
tubing and joints therefor, of base 
metal lined with insulating material Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price of the product  
8548 Waste and scrap of primary cells, 
primary batteries and electric accumulators; spent primary 
cells, spent primary batteries and 
spent electric accumulators; electrical parts of machinery or 
apparatus, not specified or 
included elsewhere in this Chapter Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
ex Chapter 86 Railway or tramway 
locomotives, rolling-stock and parts thereof; railway or tramway 
track fixtures and fittings and 
parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all 
kinds; except for: Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
8608 Railway or tramway track 
fixtures and fittings; mechanical (including electromechanical) 
signalling, safety or traffic 
control equipment for railways, tramways, roads, inland 
waterways, parking facilities, 
port installations or airfields; parts of the foregoing Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 30 % of the ex-works price of 
the product 
ex Chapter 87 Vehicles other than railway or 
tramway rolling-stock, and parts and accessories thereof; except 
for: Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
 
EN 155   EN (1) (2) (3) or (4) 
8709 Works trucks, self-propelled, not 
fitted with 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 
platforms; parts of the foregoing vehicles Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 30 % of the ex-works price of 
the product 
8710 Tanks and other armoured 
fighting vehicles, motorized, whether or not fitted with 
weapons, and parts of such 
vehicles Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 30 % of the ex-works price of 
the product 
8711 Motorcycles (including mopeds) 
and cycles fitted with an auxiliary motor, with or without 
side-cars; side-cars:   
 - With reciprocating internal 
combustion piston engine of a 
cylinder capacity:   
 -- Not exceeding 50 cm3 Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does 
not exceed the value of all the originating materials used Manufacture in which the value of 
all the materials used does not 
exceed 20 % of the ex-works price of 
the product 
 -- Exceeding 50 cm3 Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does 
not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not exceed 25 % of the ex-works price of 
the product 
 - Other Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does 
not exceed the value of all the originating materials used Manufacture in which the value of 
all the materials used does not 
exceed 30 % of the ex-works price of 
the product 
ex 8712 Bicycles without ball bearings Manufacture from materials of any 
heading, except those of heading 8714 Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
 
EN 156   EN (1) (2) (3) or (4) 
8715 Baby carriages and parts thereof Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 30 % of the ex-works price of 
the product 
8716 Trailers and semi-trailers; other 
vehicles, not mechanically propelled; parts thereof Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 30 % of the ex-works price of 
the product 
ex Chapter 88 Aircraft, spacecraft, and parts 
thereof; except for: Manufacture from materials of any 
heading, except that 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 
ex 8804 Rotochutes Manufacture from materials of any 
heading, including other materials of heading 8804 Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price of 
the product 
8805 Aircraft launching gear; deck-
arrestor or similar gear; ground flying trainers; parts of the 
foregoing articles Manufacture from materials of any 
heading, except that of the product Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
Chapter 89 Ships, boats and floating 
structures Manufacture from materials of any 
heading, except that of the product. 
However, hulls of heading 8906 
may not be used Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of 
the product 
ex Chapter 90 Optical, photographic, 
cinematographic, measuring, 
checking, precision, medical or 
surgical instruments and apparatus; parts and accessories 
thereof; except for: Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 30 % of the ex-works price of 
the product 
9001 Optical fibres and optical fibre 
bundles; optical fibre cables other than those of heading 8544; 
sheets and plates of polarizing 
material; lenses (including contact lenses), prisms, mirrors 
and other optical elements, of 
any material, unmounted, other than such elements of glass not 
optically worked Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
 
EN 157   EN (1) (2) (3) or (4) 
9002 Lenses, prisms, mirrors and other 
optical elements, of any material, mounted, being parts of or 
fittings for instruments or 
apparatus, other than such elements of glass not optically 
worked Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
9004 Spectacles, goggles and the like, 
corrective, protective or other Manufacture in which the value of 
all the materials used does not exceed 40% of the ex-works price 
of the product  
ex 9005 Binoculars, monoculars, other 
optical telescopes, and mountings therefor, except for astronomical 
refracting telescopes and 
mountings therefor Manufacture: 
- from materials of any heading, 
except that of the product, 
- in which the value of all the 
materials used does not exceed 40 % of the ex-works price of the 
product; and 
- in which the value of all the non-
originating materials used does 
not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
ex 9006 Photographic (other than 
cinematographic) cameras; 
photographic flashlight apparatus and flashbulbs other than 
electrically ignited flashbulbs Manufacture: 
- from materials of any heading, 
except that of the product, 
- in which the value of all the 
materials used does not exceed 
40 % of the ex-works price of the product, and 
- in which the value of all the non-
originating materials used does not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not 
exceed 30 % of the ex-works price of the product 
9007 Cinematographic cameras and 
projectors, whether or not 
incorporating sound recording or 
reproducing apparatus Manufacture: 
- from materials of any heading, 
except that of the product, 
- in which the value of all the 
materials used does not exceed 40 % of the ex-works price of the 
product, and 
- in which the value of all the non-
originating materials used does 
not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not 
exceed 30 % of the ex-works price of 
the product 
 
EN 158   EN (1) (2) (3) or (4) 
9011 Compound optical microscopes, 
including those for photomicrography, 
cinephotomicrography or 
microprojection Manufacture: 
- from materials of any heading, 
except that of the product, 
- in which the value of all the 
materials used does not exceed 40 % of the ex-works price of the 
product, and 
- in which the value of all the non-
originating materials used does 
not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
ex 9014 Other navigational instruments 
and appliances Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
9015 Surveying (including 
photogrammetrical surveying), 
hydrographic, oceanographic, 
hydrological, meteorological or geophysical instruments and 
appliances, excluding compasses; 
rangefinders Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price 
of the product  
9016 Balances of a sensitivity of 5 cg 
or better, with or without weights Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product  
9017 Drawing, marking-out or 
mathematical calculating instruments (for example, 
drafting machines, pantographs, 
protractors, drawing sets, slide rules, disc calculators); 
instruments for measuring length, 
for use in the hand (for example, measuring rods and tapes, 
micrometers, callipers), not 
specified or included elsewhere in this chapter Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
9018 Instruments and appliances used 
in medical, surgical, dental or 
veterinary sciences, including scintigraphic apparatus, other 
electro-medical apparatus and 
sight-testing instruments:   
 - Dentists' chai rs incorporating 
dental appliances or dentists' 
spittoons Manufacture from materials of any 
heading, including other materials 
of heading 9018 Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product 
 - Other Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 25 % of the ex-works price of 
the product 
 
EN 159   EN (1) (2) (3) or (4) 
9019 Mechano-therapy appliances; 
massage apparatus; psychological aptitude-testing 
apparatus; ozone therapy, oxygen 
therapy, aerosol th erapy, artificial 
respiration or other therapeutic 
respiration apparatus Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 25 % of the ex-works price of 
the product 
9020 Other breathing appliances and 
gas masks, excluding protective masks having neither mechanical 
parts nor replaceable filters Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 25 % of the ex-works price of 
the product 
9024 Machines and appliances for 
testing the hardness, strength, compressibility, elasticity or 
other mechanical properties of 
materials (for example, metals, wood, textiles, paper, plastics) Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
9025 Hydrometers and similar floating 
instruments, thermometers, pyrometers, barometers, 
hygrometers and psychrometers, 
recording or not, and any combination of these instruments Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
9026 Instruments and apparatus for 
measuring or checking the flow, level, pressure or other variables 
of liquids or gases (for example, 
flow meters, level gauges, manometers, heat meters), 
excluding instruments and 
apparatus of heading 9014, 9015, 9028 or 9032 Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
9027 Instruments and apparatus for 
physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, 
gas or smoke analysis apparatus); 
instruments and apparatus for measuring or checking viscosity, 
porosity, expansion, surface 
tension or the like; instruments and apparatus for measuring or 
checking quantities of heat, 
sound or light (including exposure meters); microtomes Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price of the product  
9028 Gas, liquid or electricity supply 
or production meters, including calibrating meters therefor:   
 - Parts and accessories Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
 
EN 160   EN (1) (2) (3) or (4) 
 - Other Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does 
not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
9029 Revolution counters, production 
counters, taximeters, 
mileometers, pedometers and the 
like; speed indicators and tachometers, other than those of heading 9014 or 9015; 
stroboscopes Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price 
of the product  
9030 Oscilloscopes, spectrum 
analysers and other instruments 
and apparatus for measuring or 
checking electrical quantities, excluding meters of 
heading 9028; instruments and 
apparatus for measuring or detecting alpha, beta, gamma, X-
ray, cosmic or other ionizing 
radiations Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price 
of the product  
9031 Measuring or checking 
instruments, appliances and 
machines, not specified or included elsewhere in this 
chapter; profile projectors Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product  
9032 Automatic regulating or 
controlling instruments and 
apparatus Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price 
of the product  
9033 Parts and accessories (not 
specified or included elsewhere 
in this chapte r) for machines, 
appliances, instruments or apparatus of Chapter 90 Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product  
ex Chapter 91 Clocks and watches and parts 
thereof; except for: Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
9105 Other clocks Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
 
EN 161   EN (1) (2) (3) or (4) 
9109 Clock movements, complete and 
assembled Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- the value of all the non-
originating materials used does 
not exceed the value of all the 
originating materials used Manufacture in which the value of 
all the materials used does not exceed 30 % of the ex-works price of 
the product 
9110 Complete watch or clock 
movements, unassembled or 
partly assembled (movement 
sets); incomplete watch or clock movements, assembled; rough watch or clock movements Manufacture in which: 
- the value of all the materials used 
does not exceed 40 % of the ex-
works price of the product, and 
- within the above limit, the value 
of all the materials of 
heading 9114 used does not 
exceed 10 % of the ex-works price of the product Manufacture in which the value of 
all the materials used does not 
exceed 30 % of the ex-works price of 
the product 
9111 Watch cases and parts thereof Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 30 % of the ex-works price of 
the product 
9112 Clock cases and cases of a 
similar type for other goods of 
this chapter, and parts thereof Manufacture: 
- from materials of any heading, 
except that of the product, and 
- 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 30 % of the ex-works price of 
the product 
9113 Watch straps, watch bands and 
watch bracelets, and parts 
thereof:   
 - Of base metal, whether or not 
gold- or silver-plated, or of 
metal clad with precious metal Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product  
 - Other Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price of the product  
Chapter 92 Musical instruments; parts and 
accessories of such articles Manufacture in which the value of 
all the materials used does not exceed 40 % of the ex-works price 
of the product  
Chapter 93 Arms and ammunition; parts and 
accessories thereof Manufacture in which the value of 
all the materials used does not exceed 50 % of the ex-works price of the product  
 
EN 162   EN (1) (2) (3) or (4) 
ex Chapter 94 Furniture ; bedding, mattresses, 
mattress supports, cushions and similar stuffed furnishings; lamps 
and lighting fittings, not 
elsewhere specified or included; illuminated signs, illuminated 
name-plates and the like; 
prefabricated buildings; except for: Manufacture from materials of any 
heading, except that 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 
ex 9401 and ex 9403 Base metal furniture, 
incorporating unstuffed cotton 
cloth of a weight of 300 g/m
2 or 
less Manufacture from materials of any 
heading, except that of the product 
or Manufacture from cotton cloth 
already made up in a form ready for 
use with materials of heading 9401 
or 9403, provided that: Manufacture in which the value of 
all the materials used does not 
exceed 40 % of the ex-works price of the product 
  - the value of the cloth does not 
exceed 25 % of the ex-works 
price of the product, and 
- all the other materials used are 
originating and are classified in a 
heading other than heading 9401 or 9403  
9405 Lamps and lighting fittings 
including searchlights and spotlights and parts thereof, not 
elsewhere specified or included; 
illuminated signs, illuminated name-plates and the like, having 
a permanently fixed light source, 
and parts thereof not elsewhere specified or included Manufacture in which the value of 
all the materials used does not exceed 50 % of the ex-works price 
of the product  
9406 Prefabricated buildings Manuf acture in which the value of 
all the materials used does not exceed 50 % of the ex-works price 
of the product  
ex Chapter 95 Toys, games and sports 
requisites; parts and accessories thereof; except for: Manufacture from materials of any 
heading, except that of the product  
ex 9503 
 Other toys; reduced-size ("scale") 
models and simi lar recreational 
models, working or not; puzzles of all kinds Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of the product  
ex 9506 Golf clubs and parts thereof Manufacture from materials of any 
heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be 
used  
ex Chapter 96 Miscellaneous manufactured 
articles; except for: Manufacture from materials of any 
heading, except that of the product  
 
EN 163   EN (1) (2) (3) or (4) 
ex 9601 and 
ex 9602 Articles of animal, vegetable or 
mineral carving materials Manufacture from "worked" 
carving materials of the same heading as the product  
ex 9603 Brooms and brushes (except for 
besoms and the like and brushes 
made from marten or squirrel hair), hand-operated mechanical 
floor sweepers, not motorized, 
paint pads and rollers, squeegees and mops Manufacture in which the value of 
all the materials used does not 
exceed 50 % of the ex-works price of the product  
9605 Travel sets for personal toilet, 
sewing or shoe or clothes cleaning Each item in the set must satisfy the 
rule which would apply to it if it were not included in the set. However, non-originating articles 
may be incorporated, provided that 
their total value does not exceed 15% of the ex-works price of the 
set  
9606 Buttons, press-fasteners, snap-
fasteners and press-studs, button 
moulds and other parts of these 
articles; button blanks Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of the 
product  
9608 Ball-point pens; felt-tipped and 
other porous-tipped pens and 
markers; fountain pens, stylograph pens and other pens; 
duplicating stylos; propelling or 
sliding pencils; pen-holders, pencil-holders and similar 
holders; parts (including caps and 
clips) of the foregoing articles, other than those of heading 9609 Manufacture from materials of any 
heading, except that of the product. 
However, nibs or nib-points of the same heading as the product may 
be used  
9612 Typewriter or similar ribbons, 
inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; 
ink-pads, whether or not inked, 
with or without boxes Manufacture: 
- from materials of any heading, 
except that of the product, and 
- in which the value of all the 
materials used does not exceed 
50 % of the ex-works price of the product  
ex 9613 Lighters with piezo-igniter Manufacture in which the value of 
all the materials of heading 9613 used does not exceed 30 % of the 
ex-works price of the product  
ex 9614 Smoking pipes and pipe bowls  Manufacture from roughly-shaped 
blocks  
Chapter 97 Works of art, collectors' pieces 
and antiques Manufacture from materials of any 
heading, except that of the product  
 
EN 164   EN ANNEX  III 
SPECIMENS OF MOVEMENT CERTIFICATE EUR.1  AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1 
Printing instructions 
1. Each form 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 pape r used must be white, sized for writing, not 
containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green 
guilloche pattern background making any falsifi cation by mechanical or chemical means 
apparent to the eye. 
2. The competent authorities of the contracti ng parties may reserve the right to print the 
forms themselves or may have them printed by a pproved printers. In the latter case, each form 
must include a reference to such approval. Each form 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. 
 
EN 165   EN MOVEMENT CERTIFICATE 
1. Exporter (Name, full address, country) EUR.1  No A 000.000  
 See notes overleaf before  completing this form. 
 2. Certificate used in preferential trade between  
....................................................................................... 
3. Consignee (Name, full address,  country) (Optional)  And 
....................................................................................... 
(Insert appropriate countries, groups  of countries or territories) 
 4. Country, group of 
countries or territory 
in which the products 
are considered as 
originating 
 5. Country, group of 
countries or territory of 
destination 
 
6. Transport details  (Optional) 
 7. Remarks  
 
 
EN 166   EN 8. Item number; Marks and numbers; Number and kind of packages(1) 
Description of goods  
 9. Gross mass 
(kg) or other 
measure 
(litres, m3, 
etc.) 
 10. Invoices  
 (Optional) 
 
11. CUSTOMS ENDORSEMENT 
Declaration certified 
Export document(2) 
Form ..................................N o ….……... 
Of ………………………………………. 
Customs office .................................…… 
Issuing country ...... ............ ....Stamp 
................................................................... 
Place and date ……………... ........... ........ 
……............................................................ 
(Signature) 12. DECLARATION BY THE EXPORTER 
I, the undersigned, declar e that the goods described 
above meet the conditions required for the issue of 
this certificate. 
Place and date ………………...... .......... ........ 
.......................................................................... 
Signature)  
                                                 
1 If goods are not packed, indicate number of ar ticles or state « in bulk » as appropriate. 
2 Complete only where the regulations of the exporting country or territory require. 
 
EN 167   EN 13. REQUEST FOR VERIFICATION, to 
 14. RESULT OF VERIFICATION 
 Verification carried out shows that this certificate (1) 
 was issued by the customs office indicated and 
that the information contained therein is accurate. 
 does not meet the requirements as to authenticity 
and accuracy (see remarks appended). 
 
Verification of the authenticity and accuracy of this certificate 
is requested. 
............ ........................ ...........……………... ........... .......... ......... 
(Place and date) 
Stamp 
.....................................................…… 
(Signature) 
 ............ .................. ...........……………………………….. 
(Place and date) 
Stamp 
.....................................................… 
(Signature) 
_____________ (1) Insert X in the appropriate box. 
NOTES 
1. Certificate must not contain erasures or words written over one another. Any alterations must be made by 
deleting the incorrect particulars and adding any necessary co rrections. Any such alteration must be initialled by the 
person who completed the certificate and endorsed by the Customs authorities of the issuing country . 
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an 
item number. A horizontal line must be  drawn immediately below the last it em. Any unused space must be struck 
through in such a manner as to make any later additions impossible. 
3. Goods must be described in accordan ce with commercial practice and with sufficient detail to enable them to 
be identified. 
 
EN 168   EN APPLICATION FOR A MOVEMENT CERTIFICATE  
1. Exporter (Name, full address, country) EUR.1  No A 000.000  
 See notes overleaf before  completing this form. 
 2. Application for a certificate to be used in preferential 
trade between  
....................................................................................... 
3. Consignee  (Name, full adress,  country) (Optional)  and 
....................................................................................... 
(Insert appropriate countries or gr oups of countries or territories) 
 4. Country, group of 
countries or territory 
in which the products are considered as 
originating 
 5. Country, group of 
countries or territory of 
destination  
 
6. Transport details  (Optional) 
 7. Remarks  
8. Item number; Marks and numbers; Number and kind of packages (1) 
Description of goods  
 
 9. Gross mass 
(kg) or other 
measure (litres, 
m3., etc.)  10. Invoices  
 (Optional) 
(1) If goods are not packed, indicate number of articles or state « in bulk » as appropriate 
 
EN 169   EN DECLARATION BY THE EXPORTER  
I, the undersigned, exporter of the goods described overleaf, 
DECLARE that the goods meet the conditions required for the issue of the attached certificate; 
SPECIFY as follows the circumstances which ha ve enable these goods  to meet the above 
conditions: 
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………
……………………. 
SUBMIT the following supporting documents (
1): 
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………. 
UNDERTAKE to submit, at the request of the appr opriate authorities, any supporting evidence which 
these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, 
to agree to any inspection of my acco unts and to any check on the processes of manufacture of the above 
goods, carried out by the said authorities; 
REQUEST the issue of the attach ed certificate fo r these goods. 
…………………………………………………….. 
(Place and date) 
………………………………………. 
(Signature) 
                                                 
1 For example: import documents, movement certif icates, invoices, manuf acturer’s declarations, 
etc., referring to the products used in manufacture or to the goods re-exported in the same state. 
 
EN 170   EN ANNEX IV 
Text of the  invoice declaration 
The invoice declaration, the text of which is given below, must be made out in accordance 
with the footnotes. However, the foot notes do not have to be reproduced. 
Bulgarian version 
Износителят  на продуктите , обхванати  от този  документ  (митническо  разрешение  
№ … (1)) декларира , че освен  където  ясно  е отбелязано  друго , тези  продукти  са с 
….(2)преференциален  произход  
Spanish version  
El exportador de los productos in cluidos en el presente documen to (autorización aduanera n° 
...(1)) declara que, salvo indicación en sentido co ntrario, estos productos gozan de un origen 
preferencial...(2)). 
Czech version 
Vývozce výrobk ů uvedených v tomto dokumentu ( číslo povolení …(1)) prohlašuje, že krom ě 
zřetelně označených, mají tyto výrobky preferen ční původ v …(2). 
Danish version  
Eksportøren af varer, der er omfattet af  nærværende dokument , (toldmyndighedernes 
tilladelse nr. ...(1)), erklærer, at varerne, medmindr e andet tydeligt er angivet, har 
præferenceoprindelse i ...(2). 
German version  
Der Ausführer (Ermächtigter Au sführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich dieses 
Handelspapier bezieht, erkl ärt, dass diese Waren, soweit nicht anderes angegeben, 
präferenzbegünstigte ...(2) Ursprungswaren sind. 
Estonian version 
Käesoleva dokumendiga hõlmatud toodete  eksportija (tollia meti kinnitus nr. ...(1)) deklareerib, 
et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti. 
Greek version  
Ο εξαγωγέας  των προϊόντων  που καλύπτονται  από το παρόν  έγγραφο  (άδεια  τελωνείου  
υπ΄αριθ . ...(1)) δηλώνει  ότι, εκτός  εάν δηλώνεται  σαφώς  άλλως , τα προϊόντα  αυτά  είναι  
προτιμησιακής  καταγωγής  ...(2). 
 
EN 171   EN English version 
The exporter of the products covered by this  document (customs authorization No ...(1)) 
declares that, except where otherwise cl early indicated, these products are of ...(2) preferential 
origin. 
French version 
L'exportateur des produits couverts par le pr ésent document (autorisation douanière n° ...(1)) 
déclare que, sauf indication clai re du contraire, ces produits on t l'origine préférentielle ...(2). 
Italian version 
L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. 
...(1)) dichiara che, salvo indica zione contraria, le merci s ono di origine preferenziale…(2). 
Latvian version 
Eksportētājs produktiem, kur i ietverti šaj ā dokument ā (muitas pilnvara Nr. …(1)), deklarē, ka, 
iznemot tur, kur ir cit ādi skaidri noteikts, šiem produktiem ir priekšroc ību izcelsme no …(2). 
Lithuanian version 
Šiame dokumente išvardint ų prekių eksportuotojas (muitinès liudijimo Nr …(1)) deklaruoja, 
kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinès kilmés prekés. 
Hungarian version 
A jelen okmányban szerepl ő áruk export őre (vámfelhatalmazási szám: …(1)) kijelentem, hogy 
eltérő jelzés hianyában az áruk kedvezményes …(2) származásúak. 
Maltese version 
L-esportatur tal-prodotti koperti b’dan id- dokument (awtorizzazzjoni tad-dwana nru. …(1)) 
jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ ori ġini 
preferenzjali …(2). 
Dutch version 
De exporteur van de goederen waarop dit doc ument van toepassing is (douanevergunning nr. 
...(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van 
preferentiële ... oorsprong zijn (2). 
Polish version 
Eksporter produktów obj ętych tym dokumentem (upowa żnienie władz celnych nr …(1)) 
deklaruje, że z wyjątkiem gdzie jest to wyra źnie określone, produkty te maj ą …(2) 
preferencyjne pochodzenie. 
 
EN 172   EN Portuguese version 
O abaixo assinado, exportador dos produtos cobe rtos pelo presente documento (autorização 
aduaneira n°. ...(1)), declara que, salvo expressamente indicado em contrá rio, estes produtos 
são de origem preferencial ...(2). 
Romanian version 
Exportatorul produselor ce fac ojiectul acestui document (autoriza ţia vamalâ nr. …(1)) 
declará cá, exceptând cazul în care în mod expres  este indicat altfel, aceste produse sunt 
de origine preferen ţialā …(2). 
Slovak version 
Vývozca výrobkov uvedených v tomto dokumente ( číslo povolenia …(1)) vyhlasuje, že okrem 
zreteľne označených, majú tieto výrobky preferen čný pôvod v …(2). 
Slovenian version 
Izvoznik blaga, zajetega s tem dokumentom  (pooblastilo carinskih organov št …(1)) izjavlja, 
da, razen če ni druga če jasno navedeno, ima to blago preferencialno …(2) poreklo. 
Finnish version 
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(1)) ilmoittaa, että nämä 
tuotteet ovat, ellei to isin ole selvästi merk itty, etuuskohteluun oikeutet tuja ... alkuperätuotteita 
(2). 
Swedish version 
Exportören av de varor som omfattas av detta  dokument (tullmyndighetens tillstånd nr. ...(1)) 
försäkrar att dessa varor, om in te annat tydligt markerats, ha r förmånsberättigande ... ursprung 
(2). 
Croatian version 
Izvoznik proizvoda obuhva ćenih ovom ispravom (carinsko ovlaštenje br. ...(1)) izjavljuje da 
su, osim ako je druk čije izričito navedeno, ovi proizvodi ...(2) preferencijalnoga podrijetla. 
__________________________________ 
(1) When the invoice declaration is made out by an approved exporter,  the authorization 
number of the approved exporter must be entere d in this space. When the invoice declaration 
is not made out by an approved exporter, the wo rds in brackets shall be omitted or the space 
left blank. 
(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in 
part, to products originating in  Ceuta and Mellila, the exporter must clearly indicate them in 
the document on which the declaration is made out by means of the symbol "CM". 
(3) These indications may be omitted if the information is contained on the document 
itself. 
(4) In cases where the exporter is not require d to sign, the exempti on of signature also 
implies the exemption of th e name of the signatory.