The position to be adopted on behalf of the European Union within the Joint Committee established by the Regional Convention on pan-Euro-Mediterranean preferential rules of origin shall be based on the draft Decision of the Joint Committee attached to this Decision.

(6)It is appropriate to establish the position to be taken on the Union's behalf in the Joint Committee, as the Decision will be binding on the Union,

(5)The Joint Committee is expected to adopt a Decision on the amendment of the Convention during its meeting on 27 November 2019 or at a later date.

(4)The process of amending the Convention started in 2012 and resulted in a new set of modernised and more flexible rules of origin, consistent with those which have already been agreed by the Union in certain other recent agreements (EU-Canada Comprehensive Economic and Trade Agreement (CETA), EU-Vietnam Free Trade Agreement, EU-Japan Economic Partnership Agreement, EU-South African Development Community Economic Partnership Agreement) or preferential schemes (GSP).

(3)The Convention envisages that the rules of origin will need to be amended in order to better respond to the economic reality, and establishes procedures for its own amendment. Amendments to the Convention are to be adopted by unanimous decision of the Joint Committee established by Article 3(1) of the Convention (“the Joint Committee”).

(2)The system of pan-Euro-Mediterranean cumulation of origin allows for the application of diagonal cumulation between the 26 Contracting Parties of the Convention: the European Union, Iceland, Liechtenstein, Norway, Switzerland, Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Palestine, Syria, Tunisia, Turkey, Albania, Bosnia and Herzegovina, Croatia, North Macedonia, Montenegro, Serbia, Kosovo, the Faroe Islands, Moldova, Georgia and Ukraine.

(1)The Regional Convention on pan-Euro-Mediterranean preferential rules of origin (‘the Convention’) was concluded by the Union by Council Decision 2013/93/EU and entered into force in relation to the Union on 1 May 2012.

Having regard to the proposal from the European Commission,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207(3) and the first subparagraph of Article 207(4), in conjunction with Article 218(9) thereof,

on the position to be taken on behalf of the European Union within the Joint Committee established by the Regional Convention on pan-Euro-Mediterranean preferential rules of origin as regards the amendment of the Convention

As the act of the PEM Joint Committee will amend the Convention, it is appropriate to publish it in the Official Journal of the European Union after its adoption.

In terms of trade and its impact on the use of preferences, the relaxations provided in the new rules put emphasis on economic integration in the entire zone, for example in the textile sector where the use of preferences is already very high. The improved rules on textiles and cumulation are mainly intended to enhance already existing regional integration and availability of materials within the zone, rather than to allow more non-originating materials to be imported from outside the zone.

The amendments to the list rules in the sector of agricultural and processed agricultural goods mainly consist of adapted methodology without affecting the substance of the rules. The existing thresholds expressed currently in value will be expressed in weight. This criterion is more objective and more easy to be controlled by customs authorities. The simplification of the product-specific rules for industrial products should have a limited impact on custom duty revenues, as in many instances they may result more in sourcing changes than in increases of preferential imports from PEM countries replacing imports that were previously subject to import duties. The impact on import duty revenue of those changes is therefore not quantifiable.

Although the provisions on duty drawback are amended, the prohibition of duty drawback is maintained in the sector of textiles and clothing, which remains one of the main sectors of trade in the PEM zone. The amended rules codify the status quo by maintaining the prohibition currently applied with some Contracting Parties. The proposed generalisation of full cumulation in the PEM zone aims at strengthening the existing trade patterns within the zone and their complementarity, but should not affect in a meaningful way the EU customs duties collected since products subject to cumulation will have to comply with their own requirement of value added in the zone in order to benefit from preferences, as it is currently the case.

These amendments to the PEM Convention have no measurable impact on the EU budget since their scope mainly concerns trade facilitation and consolidation of modern practices by customs authorities. They provide for optional facilitation in the areas which remain under competence of the authorities without impacting the substance of the rules (accounting segregation, proofs of origin, averaging). Some aspects of simplification (such as reduction of the vessels criteria) provide for greater predictability by removing conditions which are currently difficult to control by customs authorities whereas others (non-alteration) refer to logistics without affecting the substance of the rules.

–Validity of a proof of origin: provides for more leniencies for the movement of originating products, by increasing the validity from 4 to 10 months).

–Proof of origin: it is subject to simplification since only one type certificate of origin will be used – EUR1,

–Sufficient working or processing – Average basis: by calculating the ex-works price and the value of non-originating materials on an average basis taking into account the fluctuations of the market, provides exporters with more predictability,

The amendments of the PEM Convention are based on a principle of modernization of the rules of origin to align them to the new trends set by the recent Free Trade Agreements. The amended rules in the PEM Convention contain mostly elements of simplification of customs procedures and elements of modernisation, such as:

The legal basis of the proposed decision should be Article 207(3) and first subparagraph of Article 207(4), in conjunction with Article 218(9) TFEU.

Therefore, the substantive legal basis of the proposed decision is Article 207(3) and first subparagraph of Article 207(4) TFEU.

The main objective and content of the envisaged act relate to the common commercial policy.

The substantive legal basis for a decision under Article 218(9) TFEU depends primarily on the objective and content of the envisaged act in respect of which a position is taken on the Union's behalf.

Therefore, the procedural legal basis for the proposed decision is Article 218(9) TFEU.

The envisaged act does not supplement or amend the institutional framework of the Agreement.

The act which the PEM Joint Committee is called upon to adopt constitutes an act having legal effects. The envisaged act will be binding under international law in accordance with Article 4 of the Regional Convention on pan-Euro Mediterranean preferential rules of origin.

The PEM Joint Committee is a body set up by an agreement, namely the Regional Convention on pan-Euro Mediterranean preferential rules of origin.

The concept of ‘acts having legal effects’ includes acts that have legal effects by virtue of the rules of international law governing the body in question. It also includes instruments that do not have a binding effect under international law, but that are ‘capable of decisively influencing the content of the legislation adopted by the EU legislature’.

Article 218(9) of the Treaty on the Functioning of the European Union (TFEU) provides for decisions establishing ‘the positions to be adopted on the Union’s behalf in a body set up by an agreement, when that body is called upon to adopt acts having legal effects, with the exception of acts supplementing or amending the institutional framework of the agreement.’

The amendments to the Convention will become applicable on 1 January 2021 (or on the date to be agreed by the PEM Joint Committee) among those Contracting Parties that will have effectively introduced these amendments to the Convention, or the reference to them, in their protocols on rules of origin.

In relation to textiles and garments, new options have been introduced regarding outward processing and tolerances. New origin conferring processes have also been introduced for these products, especially for fabric which would become more easily available. Finally, full bilateral cumulation will apply also to these products. Such cumulation will allow processing carried out on textile materials (i.e. weaving, spinning etc.) to be taken into account in the production process in the cumulation zone.

All these changes result in updated and modernised list rules which in general make it easier to meet the criterion for obtaining the originating status of a product. In addition, the above-mentioned possibility of using an average basis over a period of time could provide for further simplification for exporters.

- the inclusion in the current Chapter rule of an alternative rule thereby offering to the exporter more choices to meet the origin criterion (Chapters 27, 40, 42, 44, 70 and 83, 84 and 85).

- a large number of specific rules that are derogating from the Chapter rule have been deleted (HS Chapters 28, 35, 37, 38 and 83). This more horizontal approach implies a simpler panorama for operators and customs;

- regarding a number of products the current Chapter rule contains a double cumulative condition. This is brought to a single condition (HS Chapters 74, 75, 76, 78 and 79);

The proposed compromise contains considerable changes compared to the current rules:

Other agricultural products (i.e. vegetable oils, nuts, tobacco) contain more flexible rules adapted to the economic reality notably for HS Chapters 14, 15, 20 (including heading 2008), 23, 24. The amended set of rules strike the balance between regional and global sourcing (HS Chapters 9 and 12). The rules have also been simplified (reduction of exceptions) in HS Chapters 4, 5, 6, 8, 11, and ex-13.

The amended set of rules raised the threshold of weight (from 20% to 40%) and the possibility for some headings to use an alternative choice value or weight. The HS chapters and headings concerned by the change are notably: ex-1302, 1704 (alternative rule weight or value), 18 (1806: alternative rule weight or value), 1901.

The limit of non-originating materials was expressed only in value. The new thresholds are expressed in weight in order to avoid price fluctuation and currency fluctuation (e.g. ex-chapters 19, 20, 2105, 2106) together with a deletion of certain limit for sugar (e.g. chapter 8 or HS 2202).

It is proposed to prolong the period of validity of a proof of origin from 4 to 10 months (Article 23). It should also provide for more leniencies for the movement of originating products between the Parties.

The amended rules (Article 17 paragraph 3) also include the option to agree on the application of a system of registered exporters (REX). These exporters registered in a common database will be responsible for making out themselves statements on origin without going through the approved exporter procedure. The statement on origin will have the same legal value as the origin declaration or the movement certificate EUR.1. The amended rules also provide for a future possibility to apply electronically issued certificates of origin (Article 17 paragraph 4).

The amended rules (Article 17 paragraph 1) introduce a single type of proof of origin (EUR.1 or origin declaration), instead of the current double approach of EUR1 and EUR-MED, which substantially simplifies the system. This should improve compliance by economic operators by avoiding mistakes due to complex rules as well facilitate the management by the customs authorities. Moreover, it should not affect the capacity of verification of proofs of origin, which remains the same.

Under the current rules (Article 14) the general principle of the prohibition of drawback applies to materials used in the manufacture of any product. Under the amended rules (Article 16) the prohibition is eliminated for all products, with the exception of materials used in the manufacture of products falling within the scope of HS Chapters 50 to 63 (textiles and clothing). Nevertheless, the text also provides for some exceptions to the prohibition of duty drawback to these products.

The proposed non-alteration rule (Article 14) provides for more leniencies for the movement of originating products between Contracting Parties. It should avoid situations whereby products, for which there is no doubt about their originating status, are excluded from the benefit of the preferential rate at importation because the formal requirements of the direct transport provision are not met.

The current rules (Article 11) allow for certain working or processing to be done outside the territory under certain conditions, with the exception of products of HS Chapters 50 to 63. The proposed rules (Article 13) no longer contain the exclusion for textiles.

In the case of sugar, being a material or a final product, originating and non-originating stocks will no longer have to be kept physically separated.

An exporter will no longer have to justify when requesting an authorisation for accounting segregation that keeping separate stocks has a considerable cost or gives rise to material difficulties; it will be sufficient to indicate that fungible materials are used.

Under the current rules (Article 20), customs authorities may authorise accounting segregation where “considerable cost or material difficulties arise in keeping separate stocks”. The amended rule (Article 12) stipulates that customs authorities may authorise accounting segregation “if originating and non-originating fungible materials are used”.

Moreover, for products of HS Chapters 50-63, it provides for bilateral full cumulation. Finally, the Contracting Parties will have the option to agree to extend the generalised full cumulation also to products of HS Chapters 50-63.

The proposed text (Article 7) maintains diagonal cumulation for all products. In addition, it provides for a generalised full cumulation for all products except textiles and clothing of Chapters 50-63 of the Harmonised System (HS).

The tolerance in weight introduces a more objective criterion and a 15% threshold should provide a sufficient level of leniency. It ensures also that the international price fluctuation of the commodities have an impact on the origin of the agricultural products.

The proposed text provides for agricultural products a tolerance of 15% of the net weight of the product and for industrial products a tolerance of 15% in value of the ex-works price of the product (Article 5).

The current tolerance is set at 10% in value of the ex-works price of the product (Article 5).

The amended set of rules offers the exporter the flexibility to ask the customs authorities an authorisation to calculate the ex-works price and the value of non-originating materials on an average basis in order to take account of fluctuations in costs and currency rates (Article 4 paragraphs 3-6). This should provide exporters with more predictability.

The so-called vessel conditions contained in the amended set of rules are simpler and provide for more flexibility (Article 3 paragraph 2). Compared to the current text certain conditions have been deleted (i.e. specific crew requirements); others have been amended in order to provide for more relaxation (i.e. ownership).

The amended Convention codifies and introduces more transparency into the current practice under which Contracting Parties can agree bilaterally on rules that derogate from the common rules under the Convention, by requiring notification of such derogations (Article 1 paragraph 3). The derogations already existing would remain in force and would not be affected by the obligation to notify (Article 1 paragraph 2).

The proposed amendments of the Convention provide for several additional flexibilities and elements of modernisation, which are consistent with those which have already been agreed by the Union in other recent agreements (EU-Canada Comprehensive Economic and Trade Agreement (CETA), EU-Vietnam Free Trade Agreement, EU-Japan Economic Partnership Agreement, EU-South African Development Community Economic Partnership Agreement) or preferential schemes (GSP). The improvements consist in the introduction of generally more flexible and simplified rules that will make it easier for EU industry to meet them and therefore improve their export competitiveness. The amended text does not alter the institutional provisions of the current Convention.

3.Position to be taken on the Union's behalf

The amendments to the Convention should become applicable on 1 January 2021. However, the date of the effective implementation of the amendments may have to be modified in order to take into account the necessary internal procedures to be followed by other Contracting Parties before this date.

The purpose of the envisaged act is to amend the rules of origin in order to better correspond to the economic reality. The envisaged act will become binding on the parties in accordance with Article 4(3)(a) which provides: ‘The Joint Committee shall adopt by decision amendments to this Convention including amendments to the Appendixes’. Article 4(3)(a), last sentence, provides: ‘Decisions referred to in this paragraph shall be put into effect by the Contracting Parties in accordance with their own legislation.’

On the 27th of November 2019, during its 9th meeting, the PEM Joint Committee is to adopt a decisionregarding the amendment of the Convention (‘the envisaged act’).

The process of amending the Convention started in 2012 and has been carried out within a Working Group which has been meeting at least twice per year. During this process, Member States have been kept regularly involved through different fora (the Customs Experts Group – Origin Section, the Council’s Customs Union Working Party, the Trade Policy Committee).

The Contracting Parties for which the Convention has entered into force have voting rights. Each Contracting Party has one vote.

The PEM Joint Committee established by Article 3(1) of the Convention adopts amendments to the Convention, administers it and insures its proper implementation. In accordance with Article 12 of the Rules of Procedure of the PEM Joint Committee, Decisions of the Joint Committee are adopted by unanimous vote of the Contracting Parties for which the Convention has entered into force, present or represented at the meeting of the PEM Joint Committee.

The system of pan-Euro-Mediterranean cumulation of origin allows for the application of diagonal cumulation between the 26 Contracting Parties of the Convention: the European Union, Iceland, Liechtenstein, Norway, Switzerland, Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Palestine, Syria, Tunisia, Turkey, Albania, Bosnia and Herzegovina, Croatia, North Macedonia, Montenegro, Serbia, Kosovo, the Faroe Islands, Republic of Moldova, Georgia and Ukraine. It lays down a multilateral framework of rules of origin for a network of Free Trade Agreements, and applies without prejudice to the principles laid down in those agreements. The Convention entered into force in relation to the Union on 1 May 2012.

The Regional Convention on pan-Euro-Mediterranean preferential rules of origin lays down provisions on the origin of goods traded under relevant Agreements concluded between the Contracting Parties.

This proposal concerns the decision establishing the position to be taken on the Union's behalf in the Joint Committee of the Regional Convention on pan-Euro Mediterranean preferential rules of origin (‘PEM Joint Committee’) in connection with the envisaged adoption of a PEM Joint Committee Decision to amend the Convention

on the position to be taken on behalf of the European Union within the Joint Committee established by the Regional Convention on pan-Euro-Mediterranean preferential rules of origin as regards the amendment of the Convention

EUROPEAN COMMISSION Brussels, 14.10.2019 COM(2019) 482 final ANNEX to the Proposal for a COUNCIL DECISION on the position to be taken on behalf of the European Union within the Joint Committee established by the Regional Convention on pan-Euro-Mediterranean preferential rules of origin as regards the amendment of the Convention









Draft



DECISION No … OF THE PAN-EURO-MEDITERRANEAN JOINT COMMITTEE on amending the pan-Euro-Mediterranean Convention on preferential rules of origin The PAN-EURO-MEDITERRANEAN JOINT COMMITTEE, Having regard to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin, and in particular Article 4(3)(a) thereof, Whereas: (1)The Regional Convention on pan-Euro-Mediterranean preferential rules of origin signed in Brussels on 15 June 2011 ('the Convention') entered into force on 1 January 2012. (2)The Convention was concluded on the basis of a network of Free Trade Agreements. It provides a multilateral framework of rules of origin allowing for diagonal cumulation, which applies without prejudice to the principles laid down in the relevant agreements. (3)The Convention was concluded considering that the rules of origin will need to be amended in order to better respond to the economic reality. (4)The Contracting Parties of the Convention agreed on the amendment of the provisions of the Convention, including its Appendices, in order to provide for a new set of rules of origin which are modernised and more flexible. (5)The Convention should therefore be amended accordingly, HAS ADOPTED THIS DECISION: Article 1 1.The Regional Convention on pan-Euro-Mediterranean preferential rules of origin is amended as set out in the Annex to this Decision. 2.The amendments to the Convention shall become applicable on [1 January 2021] among the Contracting Parties that will have effectively introduced these amendments to the Convention, or the reference to them, in their protocols on rules of origin. Article 2

This Decision shall enter into force on the date of its adoption. Done at … For the Joint Committee The Chair Annex Article 1 Article 1 of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin shall read as follows: "Article 1 1. This Convention lays down provisions on the origin of goods traded under the relevant Agreements concluded between the Contracting Parties. 2. The concept of "originating products" and the methods of administrative cooperation relating thereto are set out in the Appendixes to this Convention. Appendix I sets out general rules for the definition of the concept of originating products and the methods of administrative cooperation. Appendix II sets out special provisions that were agreed before 01.01.2019 and are applicable between certain Contracting Parties and derogating from the provisions laid down in Appendix I. Special provisions applicable between certain Contracting Parties and derogating from the provisions laid down in Appendix I that were agreed before 01.01.2019 but not included in Appendix II remain valid. 3. For derogations agreed after 01.01.2019: (a) The Contracting Parties may apply in their bilateral trade special provisions derogating from the provisions laid down in Appendix I provided these special provisions are in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT). (b) Contracting Parties shall provide the chairperson of the Joint Committee with a version in English or in French of the agreement between the Contracting Parties that contains the provisions referred to in subparagraph (a) and an accompanying letter in English or in French indicating the provisions of the PEM Convention to which the agreement derogates. (c) The special provisions referred to in (a) shall not enter into application before the end of the calendar month following the month in which the Contracting Parties provided the chairperson of the Joint Committee required information referred to in (b). (d) The chairperson of the Joint Committee shall notify this information to all other Contracting Parties and shall inform the Contracting Parties referred to in (b) of that notification. 4. The following are Contracting Parties to this Convention: - the European Union,

- the EFTA States as listed in the Preamble, - the Kingdom of Denmark in respect of the Faroe Islands, - the participants in the Barcelona Process as listed in the Preamble, - the participants in the European Union's Stabilisation and Association Process as listed in the Preamble, except the Republic of Croatia following its accession to the EU, - the Republic of Moldova, - Georgia, - Ukraine. 5. A third party that became Contracting Party in accordance with Article 5 is automatically added to §4." Article 2 Article 2 (1) of the the Regional Convention on pan-Euro-Mediterranean preferential rules of origin shall read as follows: " (1) "Contracting Party" means those listed in Article 1(4);" Article 3 Article 4, paragraph 3 letter (a) of the Regional Convention on pan-Euro-Mediterranean referential rules of origin shall read as follows: “(a) Amendments to the Convention;” Article 4 Article 5 paragraph 9 of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin shall read as follows: "9. From the date of the decision of the Joint Committee referred to in paragraph 4, the third party concerned may be represented with observer status in the Joint Committee and any sub-committee and working groups." Article 5 The Appendix I and the Appendix II to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin shall read as follows: "Appendix I

The definition of the concept of ‘originating products’ and methods of administrative cooperation TABLE OF CONTENTS TITLE I GENERAL PROVISIONS Article 1 Definitions TITLE II DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS Article 2 General requirements Article 3 Wholly obtained products Article 4 Sufficient working or processing Article 5 Tolerance rule Article 6 Insufficient working or processing Article 7 Cumulation of origin Article 8 Cumulation of origin – Conditions for its application Article 9 Unit of qualification Article 10 Sets Article 11 Neutral elements Article 12 Accounting segregation TITLE III TERRITORIAL REQUIREMENTS Article 13 Principle of territoriality Article 14 Non alteration Article 15 Exhibitions

TITLE IV DRAWBACK OR EXEMPTION Article 16 Drawback of, or exemption from, customs duties TITLE V PROOF OF ORIGIN Article 17 General requirements Article 18 Conditions for making out an origin declaration Article 19 Approved exporter Article 20 Procedure for issue of a movement certificate EUR.1 Article 21 Movement certificates EUR.1issued retrospectively Article 22 Issue of a duplicate movement certificate EUR.1 Article 23 Validity of proof of origin Article 24 Free zones Article 25 Importation requirements Article 26 Importation by instalments Article 27 Exemption from proof of origin Article 28 Discrepancies and formal errors Article 29 Supplier's declarations Article 30 Amounts expressed in euro TITLE VI PRINCIPLES OF COOPERATION AND DOCUMENTARY EVIDENCE Article 31 Documentary evidence, preservation of proofs of origin and supporting documents Article 32 Dispute settlement

TITLE VII ADMINISTRATIVE COOPERATION Article 33 Notification and cooperation Article 34 Verification of proofs of origin Article 35 Verification of supplier's declarations Article 36 Penalties TITLE VIII APPLICATION OF THE PROTOCOL Article 37 European Economic Area Article 38 Liechtenstein Article 39 Republic of San Marino Article 40 Principality of Andorra Article 41 Ceuta and Melilla List of Annexes ANNEX I: Introductory notes to the list in Annex II ANNEX II: List of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status ANNEX III: Text of the origin declaration ANNEX IV: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1 ANNEX V: Special conditions concerning products originating in Ceuta and Melilla ANNEX VI: Supplier's declaration ANNEX VII: Long-term supplier's declaration ANNEX VIII: List of Contracting Parties having opted to extend the application of Article 7 paragraph 3 on importation of products falling within Chapters 50 to 63 of the Harmonised System





TITLE I GENERAL PROVISIONS Article 1 Definitions For the purposes of this Convention: (a)‘chapters’, ‘headings’ and ‘sub-headings’ mean the chapters, the headings and sub-headings (four- or six-digit codes) used in the nomenclature which makes up the Harmonised System with the changes pursuant to the Recommendation of 26 June 2004 of the Customs Cooperation Council; (b)‘classified’ refers to the classification of goods under a particular heading or sub-heading of the Harmonised System; (c)‘consignment’ means products which are either: - sent simultaneously from one exporter to one consignee; or - covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice; (d)‘customs authorities of the Contracting Party’ for the European Union means any of the customs authorities of the Member States of the European Union; (e)‘customs value’ means the value as determined in accordance with the 1994Agreement 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 paid for the product ex works to the manufacturer in the Contracting Party in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the last working or processing has been subcontracted to a manufacturer, the term 'manufacturer' refers to the enterprise that has employed the subcontractor. Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the Contracting Party, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported; (g) ‘fungible materials’ or fungible products means materials or products that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another ; (h)‘goods’ means both materials and products; (i)‘manufacture’ means any kind of working or processing including assembly; (j)‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product; (k) 'maximum content of non-originating materials' means the maximum content of non-originating materials which is permitted in order to consider a manufacture as working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or sub-heading;

(l)‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation; (m)‘territory’ includes the land territory, internal waters and the territorial sea of a Contracting Party; (n)‘value added’ shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Contracting Party; (o)‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the exporting Contracting Party. Where the value of the originating materials used needs to be established, this point shall be applied mutatis mutandis. TITLE II DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ Article 2 General requirements For the purpose of implementing the relevant Agreement, the following products shall be considered as originating in a Contracting Party when exported to another Contracting Party: (a) products wholly obtained in the Contracting Party, within the meaning of Article 3; (b) products obtained in the Contracting Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that Contracting Party within the meaning of Article 4; Article 3 Wholly obtained products 1. The following shall be considered as wholly obtained in a Contracting Party when exported to another Contracting Party: (a) mineral products and natural water extracted from its soil or from its seabed; (b) plants, including aquatic plants, and vegetable products grown or harvested there; (c) live animals born and raised there; (d) products from live animals raised there; (e) products from slaughtered animals born and raised there; (f) products obtained by hunting or fishing conducted there;

(g) products of aquaculture where the fish, crustaceans, molluscs and other aquatic invertebrates are born or raised there from eggs, larvae, fry or fingerlings; (h) products of sea fishing and other products taken from the sea outside any territorial sea by its vessels; (i) products made on board its factory ships exclusively from products referred to in (h); (j) used articles collected there fit only for the recovery of raw materials; (k) waste and scrap resulting from manufacturing operations conducted there; (l) products extracted from the seabed or below the seabed which is situated outside its territorial sea but where it has exclusive exploitation rights; (m) goods produced there exclusively from the products specified in (a) to (l). 2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(h) and (i) shall apply only to vessels and factory ships which meet each of the following requirements: (a) they are registered in the exporting or the importing Contracting Party; (b) they sail under the flag of the exporting or the importing Contracting Party; (c) they meet one of the following conditions: (i) they are at least 50 % owned by nationals of the exporting Contracting or the importing Contracting Party, or (ii) they are owned by companies - which have their head office and their main place of business in the exporting or the importing Contracting Party and - which are at least 50% owned by the exporting or the importing Contracting Party or public entities or nationals of these Parties. 3. For the purpose of paragraph 2, when the exporting or the importing Contracting Party is the European Union, it means the Member States of the European Union. 4. For the purpose of paragraph 2, the EFTA States are to be considered as one Contracting Party. Article 4 Sufficient working or processing 1. Without prejudice to paragraph 3 and to Article 6, products which are not wholly obtained in a Contracting Party shall be considered to be sufficiently worked or processed when the conditions laid down in the list in Annex II for the goods concerned are fulfilled.

2. If a product which has acquired originating status in a Contracting Party in accordance with paragraph 1 is used as a material in the manufacture of another product, no account shall be taken of the non-originating materials which may have been used in its manufacture. 3. The determination of whether the requirements of paragraph 1 are met, shall be carried out for each product. However, where the relevant rule is based on compliance with a maximum content of non-originating materials, the customs authorities of the Contracting Parties may authorise exporters to calculate the ex-works price of the products and the value of the non-originating materials on an average basis as set out in paragraph 4, in order to take into account fluctuations in costs and currency rates. 4. In the case referred to in the second sub-paragraph of paragraph 3, an average ex-works price of the product and average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the products carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the products over the preceding fiscal year as defined in the exporting Contracting Party, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months. 5. Exporters having opted for calculation on an average basis shall consistently apply such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference. They may cease to apply such a method where during a given fiscal year, or a shorter representative period of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of such a method have ceased. 6. The averages referred to in paragraph 4 shall be used as the ex-works price and the value of non-originating materials respectively, for the purpose of establishing compliance with the maximum content of non-originating materials. Article 5 Tolerance rule 1. By way of derogation from Article 4 and subject to paragraphs 2 and 3, non-originating materials which, according to the conditions set out in the list in Annex II, are not to be used in the manufacture of a given product may nevertheless be used, provided that their total net weight or value assessed for the product does not exceed: (a) 15% of the net weight of the product falling within Chapters 2 and 4 to 24, other than processed fishery products of Chapter 16; (b) 15% of the ex-works price of the product for products other than those covered by point (a). This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System, for which the tolerances mentioned in Notes 6 and 7 of Annex I shall apply. 2. Paragraph 1 shall not allow to exceed any of the percentages for the maximum content of non-originating materials as specified in the rules laid down in the list in Annex II. 3. Paragraphs 1 and 2 shall not apply to products wholly obtained in a Contracting Party within the meaning of Article 3. However, without prejudice to Article 6 and Article 9(1), the tolerance provided for in those paragraphs shall nevertheless apply to product for which the rule laid down in the list in Annex II requires that the materials which are used in the manufacture of that product are wholly obtained. Article 6 Insufficient working or processing 1. Without prejudice to paragraph 2, 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 4 are satisfied: (a) preserving operations to ensure that the products remain in good condition during transport and storage; (b) breaking-up and assembly of packages; (c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;

(d) ironing or pressing of textiles; (e) simple painting and polishing operations; (f) husking and partial or total milling of rice; polishing, and glazing of cereals and rice; (g) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar; (h) peeling, stoning and shelling, of fruits, nuts and vegetables; (i) sharpening, simple grinding or simple cutting; (j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles); (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; (l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; (m) simple mixing of products, whether or not of different kinds; (n) mixing of sugar with any material; (o) simple addition of water or dilution or dehydratation or denaturation of products; (p) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (q) slaughter of animals. (r) a combination of two or more operations specified in (a) to (q); 2. All the operations carried out in the exporting Contracting Party on a given product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1. Article 7 Cumulation of origin Bilateral and diagonal cumulation

1. Without prejudice to the provisions of Article 2, products shall be considered as originating in the exporting Contracting Party when exported to another Contracting Party if they are obtained there, incorporating materials originating in any other Contracting Party provided that the working or processing carried out in the exporting Contracting Party goes beyond the operations referred to in Article 6. It shall not be necessary for such materials to have undergone sufficient working or processing. 2. Where the working or processing carried out in the exporting Contracting Party does not go beyond the operations referred to in Article 6, the product obtained by incorporating materials originating in any other Contracting Party, shall be considered as originating in the exporting Contracting Party only where the value added there is greater than the value of the materials used originating in more than one other Contracting Party. If this is not so, the product obtained shall be considered as originating in the Contracting Party which accounts for the highest value of originating materials used in the manufacture in the exporting Contracting Party. Full bilateral and diagonal cumulation 3. Without prejudice to the provisions of Article 2, and with the exclusion of products falling within Chapters 50 to 63, working or processing carried out in a Contracting Party other than the exporting Contracting Party shall be considered as having been carried out in the exporting Contracting Party when the products obtained undergo subsequent working or processing in this exporting Contracting Party.. Full bilateral cumulation for Chapters 50 to 63 4. Without prejudice to the provisions of Article 2, for products falling within Chapters 50 to 63 and only for the purpose of bilateral trade between two Contracting Parties, working or processing carried out in the importing Contracting Party shall be considered as having been carried out in the exporting Contracting Party when the products undergo subsequent working or processing in this exporting Contracting Party. For the purpose of this paragraph, the participants in the European Union’s Stabilisation and Association process and the Republic of Moldova are to be considered as one Contracting Party Full diagonal cumulation for Chapters 50 to 63 5. Contracting Parties may opt to unilaterally extend the application of paragraph 3 on importation of products falling within Chapters 50 to 63 of the Harmonised System. The Contracting Party that decides to extend the application of paragraph 3 shall notify the Joint Committee of this decision, as well as any modifications thereof.Annex VIII shall contain the list of Contracting Parties that have extended the application of paragraph 3 in accordance with this provision, which shall be promptly updated after any Contracting Party has ceased to apply the extension. Each Contracting Party shall publish a notice with the list of Contracting Parties in Annex VIII according of their respective internal procedures. Insufficient operations 6. For the purpose of cumulation ofparagraphs 3 to 5, the originating products shall be considered as originating in the exporting Contracting Party only if the working or processing undergone there goes beyond the operations referred to in Article 6. Non-working or processing 7. Products originating in the Contracting Parties referred to in paragraphs 1 and 4 which do not undergo any working or processing in the exporting Contracting Party shall retain their origin if exported into one of the other Contracting Parties. Article 8 Cumulation of origin – Conditions for its application 1. The cumulation provided for in Article 7 may be applied only provided that: (a) a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) is applicable between the Contracting Parties involved in the acquisition of the originating status and the Contracting Party of destination; and (b) goods have acquired originating status by the application of rules of origin identical to those given in this Convention.

2. Notices indicating the fulfilment of the necessary requirements to apply cumulation shall be published in the Official Journal of the European Union (C series) and in the Contracting Parties which are party to the relevant Agreements, according to their own procedures. The cumulation provided for in Article 7 shall apply from the date indicated in these notices. The Contracting Parties shall provide the other Contracting Parties which are party to the relevant Agreements, through the European Commission, with details of the Agreements, including their dates of entry into force, which are applied with the other Contracting Parties. 3. The proof of origin should include the statement in English “CUMULATION APPLIED WITH (name of the country/countries in English)” when products obtained the originating status in the exporting Contracting Party by application of cumulation of origin in accordance with Article 7. In case a movement certificate EUR.1 is used as a proof of origin, this statement shall be made in box 7. 4. Contracting Parties may decide, for the products exported to them that obtained the originating status in the exporting Contracting Party by application of cumulation of origin in accordance with Article 7, to waive the obligation of including on the proof of origin the statement referred to in paragraph 3. The Contracting Parties will notify the Joint Committee of their decision to make use of this option. Notices indicating the updated list of Contracting Parties that made use of this option shall be published by the Contracting Parties, according to their own procedures. Article 9 Unit of qualification 1. The unit of qualification for the application of the provisions of this Convention shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System. It follows that: (a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification; (b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each individual item shall be taken into account when applying the provisions of this Convention. 2. Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin. 3. Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the ex-works price thereof, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question. Article10 Sets Sets, as defined in general rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating. When a set is composed of originating and non-originating products, the set as a whole shall however be regarded as originating, provided that the value of the non-originating products does not exceed 15% of the ex-works price of the set. Article 11

Neutral elements In order to determine whether a product is an originating product, no account shall be taken of the origin of the following which might be used in its manufacture: (a) energy and fuel; (b) plant and equipment; (c) machines and tools; (d) any other goods which do not enter, and which are not intended to enter, into the final composition of the product. Article 12 Accounting segregation 1. If originating and non-originating fungible materials are used in the working or processing of a product, economic operators may ensure the management of materials using the accounting segregation method, without keeping the materials on separate stocks. 2. Economic operators may ensure the management of originating and non-originating fungible products of heading 1701 using the accounting segregation method, without keeping the products on separate stocks. 3. Contracting Parties may require that the application of accounting segregation is subject to prior authorisation by the Customs authorities. The Customs authorities may grant the authorisation subject to any conditions they deem appropriate and shall monitor the use made of the authorisation. The Customs authorities may withdraw the authorisation whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Appendix. Through the use of accounting segregation it must be ensured that, at any time, no more products can be considered as ‘originating in the exporting Contracting Party’ than would have been the case if a method of physical segregation of the stocks had been used. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the exporting Contracting Party. 4. The beneficiary of the method referred to in paragraphs 1 and 2 shall make out or apply for proofs of origin for the quantity of products which may be considered as originating in the exporting Contracting Party. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed. TITLE III TERRITORIAL REQUIREMENTS Article 13 Principle of territoriality 1. The conditions set out in Title II shall be fulfilled without any interruption in a Contracting Party concerned. 2. If originating products exported from a Contracting Party to another country are returned, they shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a) the products returned are the same as those which were exported; and (b) they have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported. 3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the exporting Contracting Party on materials exported from this Contracting Party and subsequently re-imported there, provided: (a) the said materials are wholly obtained in the exporting Contracting Party or have undergone working or processing beyond the operations referred to in Article 6 prior to being exported; and (b) it can be demonstrated to the satisfaction of the customs authorities that: (i) the re-imported products have been obtained by working or processing the exported materials; and (ii) the total added value acquired outside the exporting Contracting Party by applying the provisions of this Article does not exceed 10 % of the ex-works price of the end product for which originating status is claimed. 4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside the exporting Contracting Party. However, where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the exporting Contracting Party, taken together with the total added value acquired outside this Contracting Party 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 outside the exporting Contracting Party, 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 tolerance fixed in Article 4 is applied. 7. Any working or processing of the kind covered by the provisions of this Article and done outside the exporting Contracting Party shall be done under the outward processing arrangements, or similar arrangements. Article 14 Non-alteration 1. The preferential treatment provided for under the relevant Agreement shall apply only to products satisfying the requirements of this Convention and declared for importation in a Contracting Party provided these products are the same as those exported from the exporting Contracting Party. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any documentation to ensure compliance with specific domestic requirements of the importing Contracting Party carried out under customs supervision in the country(ies) of transit or splitting prior to being declared for home use. 2. Storage of products or consignments may take place provided they remain under customs supervision in the third country(ies) of transit. 3. Without prejudice to the provisions of Title V, the splitting of consignments may take place, provided they remain under customs supervision in the third country(ies) of splitting. 4. In case of doubt, the importing Contracting Party may request the importer or its representative to submit at any time, all appropriate documents to provide evidence of compliance with the provisions of this Article, which may be given by any documentary evidence, and notably by: i) contractual transport documents such as bills of lading; ii) factual or concrete evidence based on marking or numbering of packages; iii) a certificate of non-manipulation provided by the customs authorities of the country(ies) of transit or splitting or any other documents demonstrating that the goods remained under customs supervision in the country(ies) of transit or splitting; or

iv) any evidence related to the goods themselves. Article 15 Exhibitions 1. Originating products, sent for exhibition in a country other than with which cumulation is applicable in accordance with Articles 7 and 8 and sold after the exhibition for importation in a Contracting Party, shall benefit on importation from the provisions of the relevant Agreement provided it is shown to the satisfaction of the customs authorities that: (a) an exporter has consigned these products from a Contracting Party to the country in which the exhibition is held and has exhibited them there; (b) the products have been sold or otherwise disposed of by that exporter to a person in another Contracting Party; (c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and (d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. 2. A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing Contracting Party in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required. 3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control. TITLE IV DRAWBACK OR EXEMPTION Article 16 Drawback of, or exemption from, customs duties Prohibition of drawback or exemption from, customs duties for products of Chapters 50 to 63 1. Non-originating materials used in the manufacture of products falling within Chapters 50 to 63 of the Harmonised System originating in a Contracting Party 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 exporting Contracting Party to drawback of, or exemption from, customs duties of whatever kind. 2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the exporting Contracting Party to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there. 3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid. Exceptions to the prohibition of drawback or exemption from, customs duties for products of Chapters 50 to 63 Drawback withfull cumulation

4. The prohibition in paragraph 1 of this Article shall not apply to trade between PEM Contracting Parties for products that obtained originating status by application of cumulation of origin covered by Article 7 (4) or (5). Drawback without diagonal cumulation 5. The prohibition in paragraph 1 of this Article shall not apply in bilateral trade between on the one hand Switzerland (includingLiechtenstein), Iceland, Norway, Turkey or the European Union with, on the other hand, any participant in the Barcelona process other than Turkey and Israel if the products are considered as originating in the exporting or importing Contracting Party without application of cumulation withmaterials originating in any of the other Contracting Parties. 6. The prohibition in paragraph 1 of this Article shall not apply in bilateral trade between the Contracting Parties beingMember States of the Arab Mediterranean Free Trade Agreement (Agadir Agreement), if the products are considered as originating in one of these countries without application of cumulation with materials originating in anyof the other Contracting Parties. TITLE V PROOF OF ORIGIN Article 17 General requirements 1. Products originating in one of the Contracting Parties shall, on importation into other Contracting Parties, benefit from the provisions of the relevant Agreements upon submission of one of the following proofs of origin: (a) a movement certificate EUR.1, a specimen of which appears in Annex IV (b);in the cases specified in Article 18(1), a declaration, subsequently referred to as the ‘origin declaration’ given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the origin declaration appears in Annex III; 2. Notwithstanding paragraph 1, originating products within the meaning of this Convention shall, in the cases specified in Article 27, benefit from the provisions of the relevant Agreements without it being necessary to submit any of the proofs of origin referred to in paragraph 1 of this Article. 3. Without prejudice to paragraph 1, two or more Contracting Parties may agree among them that, for the preferential trade between those Contracting Parties, proofs of origin listed in paragraph 1 points (a) and (b) above are replaced by statements on origin made out by exporters registered in an electronic database in accordance with the internal legislation of these Contracting Parties. 4. For the purposes of paragraph 1, two or more Contracting Parties may agree among them to establish a system that allows proofs of origin listed in paragraph 1 points (a) and (b) to be issued electronically and/or submitted electronically. Article 18 Conditions for making out an origin declaration 1. An origin declaration as referred to in Article 17(1)(b) may be made out:

(a) by an approved exporter within the meaning of Article 19, or (b) by any exporter for any consignment consisting of one or more packages containing originating products the total value of which does not exceed EUR 6000. 2. An origin declaration may be made out if the products can be considered as originating in a Contracting Party and fulfil the other requirements of this Convention. 3. The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting Contracting Party, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Convention. 4. An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex III, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters. 5. Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 19 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting Contracting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him. 6. An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation (hereafter ‘retrospective origin declaration’) on condition that it is presented in the importing country within two years after the importation of the products to which it relates. Where the splitting of a consignment takes place in accordance with Article 14(3) and provided that the same two-year deadline is respected, the retrospective origin declaration shall be made out by the approved exporter of the Contracting Party of exportation of the products. Article 19 Approved exporter 1. The customs authorities of the exporting Contracting Party may, subject to national requirements, authorise any exporter established in that Contracting Party (hereinafter referred to as ‘approved exporter’), to make out origin declarations irrespective of the value of the products concerned. 2. An exporter who requests such authorisation must offer, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Convention. 3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration. 4. The customs authorities shall verify the proper use of an authorisation. They may withdraw the authorisation if the approved exporter makes improper use of it and shall do so if the approved exporter no longer offers the guarantees referred to in paragraph 2. Article 20 Procedure for issuing of a movement certificate EUR.1 1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Contracting Party on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative. 2. For this purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 and the application form, specimens of which appear in the Annex IV. These forms shall be completed in one of the languages in which this Convention is drawn up and in accordance with the provisions of the national law of the exporting country. If the completion of the forms is done in handwriting, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through. 3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting Contracting Party where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Convention. 4. A certificate of origin shall be issued by the competent authorities of the exporting Contracting Party if the products concerned can be considered as products originating and fulfil the other requirements of this Convention.

5. The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Convention. For 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 shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions. 6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate. 7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured. Article 21 Movement certificates EUR.1 issued retrospectively 1. Notwithstanding Article 20(7), a movement certificate EUR.1 may be issued after exportation of the products to which it relates if: (a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or (b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons; or (c) the final destination of the products concerned was not known at the time of exportation and was determined during their transportation or storage and after possible splitting of consignments in accordance with Article 14(3). 2. For the implementation of paragraph 1, the exporter shall indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request. 3. The customs authorities may issue a movement certificate EUR.1 retrospectively within two years from the date of exportation and only after verifying that the information supplied in the exporter’s application complies with that in the corresponding file. 4. Movement certificates EUR.1 issued retrospectively shall be endorsed with the following phrase in English: ‘ISSUED RETROSPECTIVELY’» 5. The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the movement certificate EUR.1. Article 22 Issue of a duplicate movement certificate EUR.1 1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession. 2. The duplicate issued in this way shall be endorsed with the following word in English: ‘DUPLICATE’» 3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1.

4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date. Article 23 Validity of proof of origin 1. A proof of origin shall be valid for ten months from the date of issue or making out in the exporting Contracting Party, and shall be submitted within that period to the customs authorities of the importing Contracting Party. 2. Proofs of origin which are submitted to the customs authorities of the importing Contracting Party after the period of validity mentioned in paragraph 1 may be accepted for the purpose of applying the tariff preferences, where 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 Contracting Party may accept the proofs of origin where the products have been presented to customs before the said final date. Article 24 Free zones 1. The Contracting Parties shall take all necessary steps to ensure that products traded under cover of a proof of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration. 2. By way of derogation from paragraph 1, when products originating in a Contracting Party are imported into a free zone under cover of a proof of origin and undergo treatment or processing, a new proof or origin may be issued or made out, if the treatment or processing undergone complies with the provisions of this Convention. Article 25 Importation requirements Proofs of origin shall be submitted to the customs authorities of the importing Contracting Party in accordance with the procedures applicable in that Party. Article 26 Importation by instalments Where, at the request of the importer and subject to the conditions laid down by the customs authorities of the importing Contracting Party, dismantled or non-assembled products within the meaning of General Rule 2(a) for the interpretation of the Harmonised System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment. Article 27 Exemptions from proof of origin 1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Convention and where there is no doubt as to the veracity of such a declaration. 2. Imports shall not be considered as imports by way of trade if all the following conditions are met:

(a) the imports are occasional; (b) the imports consist solely of products for the personal use of the recipients or travellers or their families; (c) it is evident from the nature and quantity of the products that no commercial purpose is in view. 3. The total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1200 in the case of products forming part of travellers’ personal luggage. Article 28 Discrepancies and formal errors 1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted. 2. Obvious formal errors such as typing errors on a proof of origin shall 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 29 Supplier's declarations 1. When a movement certificate EUR.1 is issued or an origin declaration is made out in a Contracting Party for originating products, in the manufacture of which goods coming from a Contracting Party which have undergone working or processing in these parties without having obtained preferential originating status have been used in accordance with Article 7(3) or Article 7(4) account shall be taken of the supplier's declaration given for those goods in accordance with this Article. 2. The supplier's declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in a Contracting Party by the goods concerned for the purpose of determining whether the products in the manufacture of which those goods are used, may be considered as products originating in the exporting Contracting Party and fulfil the other requirements of this Appendix. 3. A separate supplier's declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex [supplier's declaration] on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified. 4. Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in a Contracting Party is expected to remain constant for a period of time, he may provide a single supplier's declaration to cover subsequent consignments of those goods (hereinafter referred to as a "long-term supplier's declaration"). A long-term supplier's declaration may normally be valid for a period of up to two years from the date of making out the declaration. The customs authorities of the Contracting Party where the declaration is made out lay down the conditions under which longer periods may be used. The long-term supplier's declaration shall be made out by the supplier in the form prescribed in Annex [long term supplier's declaration] and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment. The supplier shall inform his customer immediately if the long-term supplier's declaration is no longer applicable to the goods supplied. 5. The supplier's declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in which this Convention is drawn up, in accordance with the provisions of the national law of the Contracting Party where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters. 6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the Contracting Party where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct. Article 30 Amounts expressed in euro 1. For the application of the provisions of Article 18(1)(b) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Contracting Parties equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned. 2. A consignment shall benefit from the provisions of Article 18(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 European Commission by 15 October and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts. 4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 %. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value. 5. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of any Contracting Party. When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro. Title VI PRINCIPLES OF COOPERATION AND DOCUMENTARY EVIDENCE Article 31 Documentary evidence, preservation of proofs of origin and supporting documents 1. An exporter who has made out an origin declaration or has applied for a movement certificate EUR.1 shall keep a hard copy or an electronic version of these proofs of origin and all documents supporting the originating status of the product, for at least three years from the date of issuance or making out of the origin declaration. 2. The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents referred to in Article 29(6). The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 29(6). This period shall begin from the date of expiry of validity of the long-term supplier’s declaration. 3. For the purposes of paragraph 1, the “documents supporting the originating status” include, inter alia, the following: (a) direct evidence of the processes carried out by the exporter or supplier to obtain the product, contained, for example, in his accounts or internal bookkeeping; (b) documents proving the originating status of materials used, issued or made out in the relevant Contracting Party in accordance with its national legislation; (c) documents proving the working or processing of materials in the relevant Contracting Party, made out or issued in that Contracting Party in accordance with its national legislation; (d) origin declarations or movement certificates EUR.1 proving the originating status of materials used, made out or issued in the Contracting Parties in accordance with this Convention; (e) appropriate evidence concerning working or processing undergone outside the Contracting Parties by application of Article 13 and 14, proving the fulfilment of the requirements of these Articles. 4. The customs authorities of the exporting Contracting Party issuing movement certificates EUR.1 shall keep for at least three years the application form referred to in Article 20(2). 5. The customs authorities of the importing Contracting Party shall keep for at least three years the origin declarations and the movement certificates EUR.1 submitted to them. 6. Supplier's declarations proving the working or processing undergone in a Contracting Party by materials used, made out in that Contracting Party, shall be treated as a document referred to in Articles 18(3), 20(3) and 29(6) used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in that Contracting Party and fulfil the other requirements of this Appendix. Article 32

Dispute settlement Where disputes arise in relation to the verification procedures of Articles 34 and 35 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification, they shall be submitted to the bilateral body established by the relevant Agreement. Where disputes other than those related to the verification procedures of Articles 34 and 35 arise in relation to the interpretation of this Convention, they shall be submitted to the Joint Committee. In all cases the settlement of disputes between the importer and the customs authorities of the importing Contracting Party shall take place under the legislation of that country. TITLE VII ADMINISTRATIVE COOPERATION Article 33 Notification and cooperation 1. The customs authorities of the Contracting Parties shall provide each other with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1, with the models of the authorisation numbers granted to approved exporters and with the addresses of the customs authorities responsible for verifying those certificates and origin declarations. 2. In order to ensure the proper application of this Convention, the Contracting Parties shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1, the origin declarations, the supplier’s declarations and the correctness of the information given in these documents. Article 34 Verification of proofs of origin 1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing Contracting Party have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Convention. 2. When they make a request for subsequent verification, the customs authorities of the importing Contracting Party shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a copy of these documents, to the customs authorities of the exporting Contracting Party giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification. 3. The verification shall be carried out by the customs authorities of the exporting Contracting Party. For 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 Contracting Party decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary. 5. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in one of the Contracting Parties and fulfil the other requirements of this Convention. 6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences. Article 35 Verification of supplier's declarations 1. Subsequent verifications of supplier's declarations or long-term supplier's declarations may be carried out at random or whenever the customs authorities of a Contracting Party where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.

2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the Contracting Party referred to in paragraph 1 shall return the supplier's declaration or the long-term supplier's declaration and invoices, delivery notes or other commercial documents concerning goods covered by such declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification. They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier's declaration or the long-term supplier's declaration is incorrect. 3. The verification shall be carried out by the customs authorities of the Contracting Party where the supplier's declaration or the long-term supplier's declaration was made out. For this purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier's accounts or any other check which they consider appropriate. 4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the information given in the supplier's declaration or the long-term supplier's declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration. Article 36 Penalties Each Contracting Party shall provide for the imposition of criminal, civil or administrative penalties for violations of its legislation related to this Convention. TITLE VIII APPLICATION OF THE PROTOCOL Article 37 European Economic Area Goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the European Economic Area shall be considered as originating in the European Union, Iceland, Liechtenstein or Norway (‘EEA Parties’) when exported respectively from the European Union, Iceland, Liechtenstein or Norway to a Contracting Party other than the EEA Parties, provided that free trade agreements are applicable between the importing Contracting Party and the EEA Parties. Article 38 Liechtenstein Without prejudice to Article 2, a product originating in Liechtenstein shall, due to the customs union between Switzerland and Liechtenstein, be considered as originating in Switzerland. Article 39 Republic of San Marino Without prejudice to Article 2, a product originating in the Republic of San Marino shall, due to the customs union between EU and the Republic of San Marino, be considered as originating in the EU. Article 40 Principality of Andorra

Without prejudice to Article 2, a product originating in the Principality of Andorra classified under Chapters 25 to 97 of the Harmonised System shall, due to the customs union between the EU and the Principality of Andorra, be considered as originating in the EU. Article 41 Ceuta and Melilla 1. For the purpose of implementing this Convention, the term ‘European Union’ shall not cover Ceuta and Melilla. 2. Products originating in a Contracting Party other than the European Union, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the European Union under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. The Contracting Parties other than the European Union shall grant to imports of products covered by the relevant Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the European Union. 3. For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this Convention shall apply mutatis mutandis subject to the special conditions set out in Annex V. Annex I Introductory notes to the list in Annex II Note 1 - General introduction The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 4 of Appendix I. There are four different types of rule, which vary according to the product: (a) through working or processing a maximum content of non-originating materials is not exceeded; (b) through working or processing the 4-digit Harmonized System heading or 6-digit Harmonized System sub-heading of the manufactured products becomes different from the 4-digit Harmonized System heading or 6-digit sub-heading respectively of the materials used; (c) a specific working and processing operation is carried out; (d) working or processing is carried out on certain wholly obtained materials. Note 2 - The structure of the list 2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3. Where, in some cases, the entry in the first column is preceded by an "ex", this signifies that the rules in column 3 apply only to the part of that heading as described in column 2. 2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1. 2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3. 2.4. Where two alternative rules are set out in column 3, separated by "or", it is at the choice of the exporter which one to use.

Note 3 - Examples of how to apply the rules 3.1. Article 4 Appendix I, concerning products having acquired originating status which are used in the manufacture of other products, shallapply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a Party. 3.2. Pursuant to Article 6, the working or processing carried out must go beyond the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the benefit of preferential tariff treatment, even if the conditions set out in the list below are met. Subject to the provision referred to in the first sub-paragraph, the rules in the list represent the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not. If a rule provides that non-originating material, at a certain level of manufacture, may not be used, the use of materials at an earlier stage of manufacture is allowed, and the use of materials at a later stage is not. Example: when the list-rule for Chapter 19 requires that “non-originating materials of headings 1101 to 1108 cannot exceed 20% weight”, the use (i.e. importation) of cereals of Chapter 10 (materials at an earlier stage of manufacture) is not limited. 3.3. Without prejudice to Note 3.2, where a rule uses the expression "Manufacture from materials of any heading", then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression "Manufacture from materials of any heading, including other materials of heading ..." or "Manufacture from materials of any heading, including other materials of the same heading as the product" means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list. 3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used. 3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy this. 3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply. Note 4 - General provisions concerning certain agricultural goods 4.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in the territory of a Contracting Party shall be treated as originating in the territory of that Contracting Party, even if grown from imported seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants . 4.2. In cases where the content of non-originating sugar in a given product is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations. Note 5 - Terminology used in respect of certain textile products 5.1. The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun. 5.2. The term "natural fibres" includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305. 5.3. The terms "textile pulp", "chemical materials" and "paper-making materials" are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns. 5.4. The term "man-made staple fibres" is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.

5.5. Printing (when combined with Weaving, Knitting/ Crocheting, Tufting or Flocking) is defined as a technique by which an objectively assessed function, like colour, design, technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques. 5.6. Printing (as standalone operation) is defined as a technique by which an objectively assessed function, like colour, design, technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques combined with at least two preparatory/finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the materials used does not exceed 50% of the ex-works price of the product. Note 6 - Tolerances applicable to products made of a mixture of textile materials 6.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 15% or less of the total weight of all the basic textile materials used. (See also Notes 6.3 and 6.4). 6.2. However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from two or more basic textile materials. The following are the basic textile materials: –silk; –wool; –coarse animal hair; –fine animal hair; –horsehair; –cotton; –paper-making materials and paper; –flax; –true hemp; –jute and other textile bast fibres; –sisal and other textile fibres of the genus Agave; –coconut, abaca, ramie and other vegetable textile fibres; –synthetic man-made filament fibres of polypropylene; –synthetic man-made filament fibres of polyester;

–synthetic man-made filament fibres of polyamide; –synthetic man-made filament fibres of polyacrylonitrile; –synthetic man-made filament fibres of polyimide; –synthetic man-made filament fibres of polytetrafluoroethylene; –synthetic man-made filament fibres of poly(phenylene sulphide); –synthetic man-made filament fibres of poly(vinyl chloride); –other synthetic man-made filament fibres; –artificial man-made filament fibres of viscose; –other artificial man-made filament fibres; –current-conducting filaments; –synthetic man-made staple fibres of polypropylene; –synthetic man-made staple fibres of polyester; –synthetic man-made staple fibres of polyamide; –synthetic man-made staple fibres of polyacrylonitrile; –synthetic man-made staple fibres of polyimide; –synthetic man-made staple fibres of polytetrafluoroethylene; –synthetic man-made staple fibres of poly(phenylene sulphide); –synthetic man-made staple fibres of poly(vinyl chloride); –other synthetic man-made staple fibres